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Crowell & Moring's experience with issues involving the Cost Accounting Standards (CAS) and the Federal Acquisition Regulation (FAR) cost allowability rules is widely recognized. We have litigated many significant cases and are most proud of our successes in achieving favorable settlements in the vast majority of cost and accounting disputes in which we have been involved. We have unparalleled experience in counseling clients on how to deal with the results of troublesome internal findings and how to respond to Defense Contract Audit Agency (DCAA) audit reports. Our clients also regularly call upon us to conduct compliance reviews, provide training, and structure accounting policies so as to minimize risk.

Representative Engagements

  • Successfully argued as amicus curiae for reversal on reconsideration of an ASBCA decision holding that the inclusion of expenses related exclusively to performance of commercial contracts in an overhead pool allocable to commercial and government contracts was a violation of the requirement in CAS 418 that indirect costs must be allocated on the basis of causal/beneficial relationships. 
  • Successfully argued as amicus curiae that an ASBCA decision finding that the failure of a contractor to complete a "segment closing" adjustment under CAS 413 during the same year as the closing had damaged the government should be reversed on reconsideration. 
  • Successfully argued to the Army Contract Adjustment Board that Holston Defense Corporation (HDC) should be awarded extraordinary contractual relief under Public Law 85-804 in the amount of $90 million, plus interest, for the projected costs of post-retirement benefits earned by HDC employees under a series of contracts with the U.S. Army. 
  • Successfully argued that a cost-reimbursement contract that was repriced because of congressional funding changes after the contractor had made changes in its cost accounting practices was not an "affected contract" and, therefore, was not subject to a price adjustment reflecting the impact of the accounting changes. 
  • Successfully argued that the government was not entitled to a price adjustment for CAS-covered firm-fixed price contracts due to a change in accounting practice because the change did not cause the government to incur increased costs. 
  • Successfully achieved dismissal of qui tam case brought by DCAA auditors based on information they obtained in the course of their own audit. 
  • Successfully argued that an internal corporate reorganization was not a "change in cost accounting practice" requiring a contract price adjustment under the CAS clause. 
  • Successfully achieved favorable decision on the allowability of lump sum wage payments in lieu of salary increases. 
  • Successfully argued that the Administrative Contracting Officer is the only government official with authority to decide CAS issues. 

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"All Things Protest: Past Performance Primer and Key 2021 Decisions (November 2021)," Podcast: All Things Protest (November 24, 2021). Contacts: Olivia Lynch, Robert J. Sneckenberg, Christian N. Curran
Client Alert/Newsletter
"File Your Pre-Award Protest Early. Just Not Too Early.," Government Contracts Bullet Points (November 23, 2021). Contacts: Anuj Vohra, Cherie J. Owen, Issac D. Schabes
Client Alert/Newsletter
"Executive Order Provides for Nondisplacement of Certain Workers Covered by the Service Contract Act," Government Contracts Bullet Points (November 22, 2021). Contacts: Peter Eyre, Trina Fairley Barlow, Issac D. Schabes
Client Alert/Newsletter
"The Bipartisan Infrastructure Bill: A Summary of the Bill, the Funds, the Flow and the Timeline for New Projects," Crowell & Moring Webinar. (November 18, 2021). Speakers: Bryon R. Brown, Robert A. Burton, Lorraine M. Campos, Rebecca Baden Chaney, Michelle Coleman, W. Scott Douglas, Larry F. Eisenstat, James Flood, David J. Ginsberg, Robert Holleyman, Joshua M, Lindsay, Thomas Lorenzen, Stephen J. McBrady, and Scott Winkelman.
Speech/Presentation
"GAO Releases Annual Bid Protest Report to Congress for FY 2021, Identifies New “Top Ground” for Sustains," Government Contracts Bullet Points (November 18, 2021). Contacts: Anuj Vohra, Cherie J. Owen
Client Alert/Newsletter
"COFC Dismissal Order Highlights the Pre-Litigation Traps and Timeliness Bars of Section 1498 Claims," Government Contracts Bullet Points (November 17, 2021). Contacts: John E. McCarthy Jr., Vincent J. Galluzzo, John Sabacinski, Christopher D. Garcia
Client Alert/Newsletter
"EEOC Joins the List of Executive Branch Agencies Launching Initiatives on Artificial Intelligence," Government Contracts Bullet Points (November 17, 2021). Contacts: Kate M. Growley, CIPP/G, CIPP/US, Adelicia R. Cliffe, Michael K. Atkinson, Kris D. Meade, Trina Fairley Barlow, Laura J. Mitchell Baker, Michelle D. Coleman
Client Alert/Newsletter
"Fastest 5 Minutes: Cybersecurity Maturity Model Certification, Commercial Products and Services, DOJ Cooperation Credit," Podcast: Fastest 5 Minutes in Government Contracts (November 16, 2021). Contacts: Peter Eyre, Monica DiFonzo Sterling
Client Alert/Newsletter
"Evolving ESG Standards: Disclosures, Procurement, Insurer Demands, and Beyond," Crowell & Moring, Webinar. (November 16, 2021). Speakers: Paul Freeman, Kris D. Meade, Thomas A. Hanusik, and Miranda H. Turner.
Speech/Presentation
"Byte-Sized Q&A: What can we expect under CMMC 2.0?," Podcast: Byte-Sized Q&A (November 16, 2021). Contacts: Kate M. Growley, CIPP/G, CIPP/US, Evan D. Wolff
Client Alert/Newsletter

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Crowell & Moring LLP is an international law firm with offices in the United States, Europe, MENA, and Asia that represents clients in litigation and arbitration, regulatory and policy, and transactional and corporate matters. The firm is internationally recognized for its representation of Fortune 500 companies in high-stakes litigation and government-facing matters, as well as its ongoing commitment to pro bono service and diversity, equity, and inclusion.

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