CACI International, Inc.

Material Facts

• CACI had contracts subject to the CAS and CAS-covered contracts contained the applicable CAS clause.
• CACI PTG provided interrogation services to the United States military at Abu Ghraib prison and other locations in Iraq under BPA No. NBCHA-OI-000S and ten other task orders issued under a GSA Information Technology Schedule Contract.
• CACI incurred legal expenses on behalf of CACI PTG arising from lawsuits and investigations concerning alleged mistreatment of prisoners and allocated those expenses to its home office residual pool.
• DCAA's audit of CACI's FY 2006 incurred cost submission concluded that the legal costs should have been treated as CACI PTG costs rather than home office residual costs.
• The CACO determined that CACI was noncompliant with CAS 403 because it allocated certain legal costs to the home office residual expense pool rather than to CACI PTG.
• The CACO directed CACI to correct the noncompliance, submit a proposed change to its cost accounting practices, report whether existing contracts were affected, and submit a GDM proposal.
• CACI submitted a cost impact analysis as directed.
• The government continued to maintain that CACI was noncompliant with CAS 403 and had to submit a compliant revision to its Disclosure Statement.

Parties

Appellant

CACI International, Inc.

Contract Number

N00140-05-C-0016