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GAO Faults USTRANSCOM’s Past Performance Evaluation of Awardee’s “Miniscule” Past Work

Client Alert | 1 min read | 04.03.17

In XPO Logistics Worldwide Gov’t Servs., LLC (released Mar. 21, 2017), in which C&M co-represented XPO, GAO sustained a protest challenging the awardee’s past performance rating, setting aside USTRANSCOM’s award of a $3B freight services contract. GAO found that the value of the awardee’s past efforts are extremely small relative to the value of the requirement, that the contemporaneous record did not explain the basis for the agency’s determination that these tiny past efforts were somewhat relevant under the solicitation, and that the agency’s post hoc reevaluation during the protest was unreasonable. GAO recommended that the agency reevaluate the awardee’s past performance and then make a new award decision.

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  The CAS Board also rescinded CAS 404 (Capitalization of tangible assets) and CAS 409 (Depreciation of tangible capital assets) but retained certain requirements of CAS 404 and 409, which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