February 05, 2021 Feature

Pre-Contract Challenges to Government Assertions of CAS Noncompliance and Cost Disallowances

Phillip R. Seckman and Eric P. Roberson

Contractors regularly challenge government assertions regarding Cost Accounting Standards (CAS) compliance or cost allowability through the disputes process under the Contract Disputes Act (CDA).1 Disputes under the CDA presume, and in fact require, that a contract exists. There are circumstances, however, where the government’s contentions regarding CAS compliance and administration or cost allowability may impact the contractor’s interests with regard to potential future contracts. In this context, the question arises as to whether a contractor may properly obtain prospective judicial relief in challenging government assertions or interpretations prior to contract award. That question is the focus of this article.

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