Parsons-UXB Joint Adventure

Material Facts

• The Navy awarded the appellant a cost-plus-award-fee, indefinite-delivery, indefinite-quantity contract for an Unexploded Ordnance Clearance Project at Kaho'olawe Island Reserve, Hawaii.
• The contract included FAR 52.216-7, FAR 52.232-20, and FAR 52.232-22.
• The contract provided that the Limitation of Cost and Limitation of Funds clauses applied to each task order individually.
• The task orders expressly allocated funding between estimated costs and award fees.
• The State of Hawaii assessed additional general excise taxes involving the joint venture and its partners.
• The appellant informed the contracting officer of the tax dispute and provided estimates involving multiple possible settlement outcomes.
• The GET dispute remained unresolved during contract performance and continued after performance was completed.
• The appellant's contract cost reports provided cost and funding information but did not include the additional GET sought in the appeal.
• The appellant submitted an invoice for additional GET costs after performance was complete.
• The contracting officer rejected the invoice because the added contract costs were not currently in place on the contract.
• The appellant submitted a certified claim for reimbursement of the additional GET costs.
• The appellant's invoice, when added to prior invoices, exceeded funding allotted for costs but remained below aggregate funding for costs and award fee.

Parties

Appellant

Parsons-UXB Joint Venture

Respondent Agency

Navy

Contracting Agency

Navy

Contract Number

N62742-95-D-1369