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Fifth Circuit Breaks New Ground on Vicarious Liability Under the Anti-Kickback Act

Client Alert | less than 1 min read | 07.25.13

In U.S. ex rel. Vavra v. Kellogg Brown & Root, Inc. (July 19, 2013), the Fifth Circuit addressed, as a matter of first impression, whether the double damages provision of the Anti-Kickback Act (AKA) can be applied to a corporate entity under a vicarious liability theory or whether doing so would render the single damages provision that applies to corporate entities whose "employees" violate the AKA superfluous. The Fifth Circuit held that the AKA does allow for vicarious liability when an employee is acting either within her scope of employment or under "apparent authority," as defined by the common law of agency.


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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  The CAS Board also rescinded CAS 404 (Capitalization of tangible assets) and CAS 409 (Depreciation of tangible capital assets) but retained certain requirements of CAS 404 and 409, which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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