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Equal Treatment Applies Even If Minimum Discussions Threshold Met

Client Alert | less than 1 min read | 08.06.10

In AMEC Earth & Envtl., Inc. (Dec. 22, 2009), GAO sustained a protest of a contract award by the Coast Guard for construction services because the agency had engaged in unequal discussions. GAO concluded that, while FAR § 15.306 establishes that the agency must, at a minimum, address "significant weakness and deficiencies" during discussions, if the agency opts to conduct broader discussions than the minimum, it must do so in an equal fashion and may not rely on the minimum threshold in the FAR to excuse disparate treatment.

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Client Alert | 1 min read | 07.08.26

CAS Board Publishes Final Rule Rescinding CAS 404, 408, 409, and 4117

As part of its ongoing effort to conform the Cost Accounting Standards (“CAS”) to generally accepted accounting principles (“GAAP”), the CAS Board published a final rule rescinding CAS 408 (Accounting for costs of compensated personal absence) and CAS 411 (Accounting for acquisition costs of material).  The CAS Board also rescinded CAS 404 (Capitalization of tangible assets) and CAS 409 (Depreciation of tangible capital assets) but retained certain requirements of CAS 404 and 409, which will be located in new paragraphs of CAS 405 (Accounting for unallowable costs).  Specifically, the CAS Board retained the requirements currently located at CAS 404-50(d)(1), CAS 409-50(e)(5), CAS 409-50(j)(1), and CAS 409-50(j)(4), which the CAS Board explained are necessary to protect the Government’s interests.  Otherwise, the CAS Board determined that the requirements of CAS 404, 408, 409, and 411 overlapped with GAAP such that GAAP “may be applied reasonably as a substitute for CAS to support contract cost and pricing.”...

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