57126

Thomas Associates, Inc.

May 17, 2011Judge James
Partially SustainedCost Allowability / Allocability (FAR 31)Accord & Satisfaction / Release / WaiverDCAA InvolvedDCMA InvolvedSmall Business

Thomas Associates, Inc. appealed a final decision by the Defense Contract Management Agency regarding the allowability of certain indirect costs and associated penalties. The Board sustained the appeal in part, addressing specific costs deemed unallowable.

Material Facts

  • Thomas Associates, Inc. (TAl) is a small business concern wholly owned by its president, Ms. Alexis Thomas.
  • The Naval Surface Warfare Center awarded four contracts to TAl, including both firm-fixed-price and cost-plus-fixed-fee contracts.
  • TAl submitted a Certificate of Final Indirect Costs stating that its proposed costs did not include any expressly unallowable costs.
  • DCAA disallowed eight items of TAl's proposed indirect costs and recommended level 1 penalties for six of those items.
  • The DCMA ACO determined that TAl did not meet the waiver requirements for the penalties imposed.

Parties

Appellant
Thomas Associates, Inc.
Respondent Agency
Defense Contract Management Agency
Contracting Agency
Naval Surface Warfare Center
Contract Number
N61331-04-D-0007
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