Kearfott Guidance & Navigation Corporation
Kearfott Guidance & Navigation Corporation appealed a final decision denying its claim for inclusion of mistakenly omitted allowable costs in the calculation of indirect cost rates and facilities capital cost of money factors. The Board found in favor of Kearfott, determining the omission was inadvertent and the costs allowable.
Material Facts
- Kearfott's contracts included both cost-plus and fixed-price incentive contracts.
- The government contended that the omission of costs was deliberate and the costs not proven to be allowable.
- The Board found the omission to be inadvertent and the costs allowable.
- The letter agreement did not state that the rates and factors were final or include a release barring revision.
- Kearfott's bookkeeping entry assigning costs to an income deduction account was found to be a mistake.
Parties
- Appellant
- Kearfott Guidance & Navigation Corporation
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