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'No Prejudice' Response to Protest of Past Performance Evaluation Tantamount to Concession of Error

Client Alert | less than 1 min read | 07.31.14

In a recent decision, GAO sustained Native Resource Dev. Co.'s protest that its past performance should have been rated Outstanding given the undisputed record of the agency's superlative written findings. GAO held that the agency's response, which was solely that if the protester's past performance merited a higher rating, then so did the awardee's, was "tantamount to a concession" that it could not defend its assignment of a Satisfactory rating and dismissed the agency's findings about the essential equivalency of protester's and awardee's past performance as merely a post hoc argument to be given little weight.


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  The CAS Board also rescinded CAS 404 (Capitalization of tangible assets) and CAS 409 (Depreciation of tangible capital assets) but retained certain requirements of CAS 404 and 409, which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