Raytheon Company, Space & Airborne Systems
Raytheon Company, Space & Airborne Systems moved to dismiss the government's claims concerning accounting-practice changes for lack of jurisdiction under the Contract Disputes Act's six-year statute of limitations. The Board denied dismissal of the Revision 1 property-accounting/property-management claim but granted dismissal of the Revision 3 ERP and Revision 4 claims as untimely.
Material Facts
- Raytheon was awarded Contract No. F04701-03-C-0008 on 21 February 2003.
- The contract contained FAR clause 52.230-2 and FAR clause 52.230-6 concerning accounting-practice changes, CAS disclosure statements, cost adjustments, and general dollar magnitude reporting.
- Revision 1 included a property-accounting/property-management change effective 1 January 2004.
- Raytheon did not provide cost-impact information concerning the Revision 1 property-accounting/property-management change until 3 April 2006.
- Revision 3 included an ERP accounting change that Raytheon reported would be effective 1 January 2005 and would affect allocations to flexibly priced and FFP contracts.
- Revision 4 Change 6 concerned an accommodation fringe rate and was to be effective 24 January 2005.
- Revision 4 Change 11 concerned inter-organizational transfers and had gone into effect 1 January 2004.
- Revision 4 Change 5 concerned labor-rate calculations and was to be effective 24 January 2005.
- DCAA issued audit or related memoranda concerning Revision 1, Revision 3, and outstanding Raytheon audit matters.
- DCMA issued final decisions in 2011 asserting claims for alleged increased costs and compound interest arising from the accounting changes.
Parties
- Appellant
- Raytheon Company, Space & Airborne Systems
- Respondent Agency
- Defense Contract Management Agency
- Contracting Agency
- Defense Contract Management Agency
- Contract Number
- F04701-03-C-0008
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