Thomas Associates, Inc.

October 4, 2012Judge James

Denied / Government PrevailedCost Allowability / Allocability (FAR 31)Accord & Satisfaction / Release / WaiverDCAA InvolvedDCMA InvolvedSmall Business

Thomas Associates, Inc. appealed a decision by the Defense Contract Management Agency regarding the allowability of certain indirect costs for fiscal year 2004. The Board denied the appeal, affirming the government's determination of unallowable costs and penalties.

Material Facts

Thomas Associates, Inc. is a small business wholly owned by Ms. Alexis F. Thomas.
The Naval Surface Warfare Center awarded TAI three indefinite quantity contracts providing for cost-plus-fixed-fee and firm-fixed-price delivery orders.
TAI submitted a Certificate of Final Indirect Costs for fiscal year 2004, stating it did not include any expressly unallowable costs.
DCAA questioned $33,890 in expressly unallowable overhead costs and $4,498 in expressly unallowable G&A costs.
The DCMA ACO determined that $38,388 in fringe and facilities pool costs were expressly unallowable and demanded payment of $17,318 in penalties and interest.

Parties

Appellant: Thomas Associates, Inc.
Respondent Agency: Defense Contract Management Agency
Contract Number: N61331-01-D-0001

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