The Boeing Company

Material Facts

• Boeing planned to combine its Anaheim and Huntington Beach accounting business units and conform Anaheim's accounting practices to those of Huntington Beach.
• The contracting officer repeatedly requested a description of the accounting changes, their potential impact, and a general dollar magnitude.
• Boeing submitted Disclosure Statements on 21 December 2006 and a combined Disclosure Statement on 19 January 2007.
• Boeing submitted a forward pricing rate proposal for the combined site on 25 January 2007 and presented related slides to the government on 31 January 2007.
• The contracting officer returned the Huntington Beach Disclosure Statement on 2 February 2007 as inadequate and again complained that Boeing had not submitted a general dollar magnitude or detailed cost impact proposal.
• The record contained no evidence that Boeing or the government prepared a general dollar magnitude or detailed cost proposal on or before 8 February 2007.
• Boeing submitted another Huntington Beach Disclosure Statement revision and a general dollar magnitude on 16 February 2007.
• DCAA issued audit reports in 2007 and 2009 stating that Boeing's Disclosure Statement adequately reflected its accounting practices, and later rescinded those reports after identifying alleged inadequacies.
• The contracting officer issued a final decision on 8 February 2013 asserting a government claim arising from the cost accounting practice changes.

Parties

Appellant

The Boeing Company

Contract Number

FA8801-05-C-2004 et al.