Parsons-UXB Joint Venture

Material Facts

• The Navy awarded the Joint Venture a cost plus award fee, indefinite-delivery, indefinite-quantity contract to remove unexploded ordnance.
• The Joint Venture sought reimbursement for additional general excise taxes imposed by Hawaii upon the Joint Venture and its partners.
• The Board previously held that the Joint Venture's invoice for reimbursement of the general excise tax assessment exceeded the total contract funding allotted for costs.
• The Board previously determined that a trial was required concerning whether and when the Joint Venture had reason to foresee liability for general excise taxes beyond existing funding.
• Mr. Anderson's report stated that the general excise tax cost overruns were not unforeseeable.
• Mr. Anderson's report stated that the record contained no evidence that the Joint Venture had reimbursed either partner for the disputed general excise tax costs.
• Mr. Anderson was a certified public accountant and a certified internal auditor.
• Mr. Anderson did not analyze the Joint Venture's or its partners' accounting and financial records in support of his foreseeability opinion.
• The Joint Venture represented that whether it had paid its partners was not in dispute.

Parties

Appellant

Parsons-UXB Joint Venture

Respondent Agency

Navy

Contracting Agency

Navy

Contract Number

N62742-95-D-1369