Accounting, Cost, and Pricing
Overview
Accounting, cost, and pricing requirements are some of the most complex legal issues for government contractors. Efficient resolution of disputes over compliance in these areas requires a deep understanding of the maze of governing statutes and regulations. At Crowell & Moring, we have unparalleled experience navigating the worlds of the Cost Accounting Standards (CAS), cost allowability, Truthful Cost and Pricing (formerly TINA), and contractor business systems.
We are seasoned litigators, and we pride ourselves for achieving favorable settlements in many of the government contracts cost and pricing disputes we handle. Our nationally-recognized practice also prioritizes the proactive resolution of issues before they escalate to formal disputes, whether it's strategically maneuvering through Defense Contract Audit Agency (DCAA) audits, addressing potential noncompliance findings, or conducting compliance reviews. We also counsel our clients to be audit ready, through the development of robust policies and internal guidance and with comprehensive training programs.
Contacts
Partner
She/Her/Hers
Insights
Client Alert | 2 min read | 10.09.24
DoD Proposes To Amend the DFARS to Update TINA Requirements
On September 26, 2024, the Department of Defense (DoD) issued a proposed rule to amend the Defense Federal Acquisition Regulation Supplement (DFARS), implementing requirements for contractors to submit cost and pricing data under Section 811(b) of the National Defense Authorization Act (NDAA) for Fiscal Year (FY) 2018, Section 814 of the NDAA for FY 2021, and Section 804 of the NDAA for FY 2022, which updated the Truthful Cost or Pricing Data statute (formerly Truth in Negotiations Act (TINA) and still referred to as TINA).
Client Alert | 3 min read | 10.08.24
Client Alert | 1 min read | 06.28.24
Client Alert | 3 min read | 06.24.24
At Long Last: CAS Board Seeks Input Regarding CAS Coverage of Indefinite Value Contract Vehicles
Representative Matters
- Ongoing representation of multiple government contractors in appeals before the Armed Services Board of Contract Appeals (ASBCA) involving government claims for alleged noncompliance with CAS 410, CAS 416, and CAS 420, amounting to over $2 billion.
- Ongoing representation of a major Defense contractor in an ASBCA appeal of government claims unilaterally setting indirect cost rates and claiming repayment for allegedly unallowable indirect costs.
- Ongoing representation of a major Defense contractor in an ASBCA appeal of a government claim seeking recovery of allegedly unallowable costs incurred to continue contract performance during the COVID-19 pandemic.
- Successful zero-dollar resolution of a threatened government claim for $500 million for alleged noncompliance with CAS 410.
- Represented numerous government contractors to successfully settle proposed pension cost adjustments following segment spinoffs or pension plan freezes under CAS 413.
- Successful resolution of a show cause letter from the Navy Suspension and Debarment Official, with no action, regarding alleged accounting and estimating system deficiencies.
- Successful zero-dollar settlement of a government claim for CAS 403 noncompliance.
- Successful ASBCA appeal of a $24 million government defective pricing claim for a major Defense contractor (government withdrew the claim).
- Represented a Defense contractor through evidentiary hearing and obtained a judgment entitling the contractor to disputed termination for convenience costs, including precontract costs under FAR 31.205-32.
- Represented a Department of Energy contractor in False Claims Act litigation in federal district court and a parallel Contract Disputes Act proceeding before the Civilian Board of Contract Appeals, resulting in dismissal of the government’s allegation that the contractor charged unallowable home office expenses.
- Represented a Defense contractor in a multimillion-dollar government claim for costs disallowed under FAR 31.201-2(d) (supporting documentation), FAR 31.201-3 (reasonableness), FAR 31.205-46 (travel costs), and the Fly America Act, resulting in a withdrawal of the contracting officer’s final decision.
- Prepared a contractor claim and recovered nearly 100% of costs previously disallowed by the contracting officer in a federal cost reimbursement construction contract.
Contacts
Partner
She/Her/Hers
Insights
Client Alert | 2 min read | 10.09.24
DoD Proposes To Amend the DFARS to Update TINA Requirements
On September 26, 2024, the Department of Defense (DoD) issued a proposed rule to amend the Defense Federal Acquisition Regulation Supplement (DFARS), implementing requirements for contractors to submit cost and pricing data under Section 811(b) of the National Defense Authorization Act (NDAA) for Fiscal Year (FY) 2018, Section 814 of the NDAA for FY 2021, and Section 804 of the NDAA for FY 2022, which updated the Truthful Cost or Pricing Data statute (formerly Truth in Negotiations Act (TINA) and still referred to as TINA).
Client Alert | 3 min read | 10.08.24
Client Alert | 1 min read | 06.28.24
Client Alert | 3 min read | 06.24.24
At Long Last: CAS Board Seeks Input Regarding CAS Coverage of Indefinite Value Contract Vehicles
Insights
Litigation Forecast 2013: What Corporate Counsel Need to Know for the Coming Year
|01.31.13
Crowell & Moring LLP publication
ATK Thiokol, Inc. v. U.S.: Clarifying The Definition of Research And Development Costs
|05.01.10
Government Contract Costs, Pricing & Accounting Report
The Risks and Extra Costs of Federal Government Contracting,
|10.01.04
Cost Allowability on Government Contracts: A Primer for Commercial Contractors
|08.15.00
74 BNA's Federal Contracts Report 177
Compensation Costs
|10.01.90
Briefing Papers 90-11
- |
06.30.14
BNA Federal Contracts Report
Discussions With VA Did Not Alert Protester To Serious Quotation Deficiency, GAO Rules
|01.30.14
BNA Snapshot
39th Annual Ounce of Prevention Seminar—Government Contracting Amidst a Global Shake-Up
|05.09.23 - 05.10.23
Client Training Presentation - "Compliance with Truthful Cost or Pricing Data Act"
|07.06.23
Administration Walks Back 'Economic Significance' Designation of New Rules
|05.12.16
Crowell & Moring's Government Contracts Legal Forum
- |
05.10.16
Crowell & Moring's Government Contracts Legal Forum
'Fair Pay and Safe Workplaces' Rules Head to White House for Final Review
|05.06.16
Crowell & Moring's Government Contracts Legal Forum
IG Report Whacks DCMA's Oversight of Contractors' Business Systems
|10.07.15
Crowell & Moring's Government Contracts Legal Forum
Applicable Statute of Limitations for CAS Violations Comes into Focus
|01.27.14
Crowell & Moring's Government Contracts Legal Forum
Professionals
Insights
Client Alert | 2 min read | 10.09.24
DoD Proposes To Amend the DFARS to Update TINA Requirements
On September 26, 2024, the Department of Defense (DoD) issued a proposed rule to amend the Defense Federal Acquisition Regulation Supplement (DFARS), implementing requirements for contractors to submit cost and pricing data under Section 811(b) of the National Defense Authorization Act (NDAA) for Fiscal Year (FY) 2018, Section 814 of the NDAA for FY 2021, and Section 804 of the NDAA for FY 2022, which updated the Truthful Cost or Pricing Data statute (formerly Truth in Negotiations Act (TINA) and still referred to as TINA).
Client Alert | 3 min read | 10.08.24
Client Alert | 1 min read | 06.28.24
Client Alert | 3 min read | 06.24.24
At Long Last: CAS Board Seeks Input Regarding CAS Coverage of Indefinite Value Contract Vehicles
