Raytheon Company
Raytheon Company appealed a government claim alleging that its accounting treatment of certain 401(k) forfeitures violated CAS 403 and CAS 415. The Board denied Raytheon's motion to dismiss, holding that the CDA six-year limitations period was not jurisdictional and that the contracting officer's final decision asserted a claim based on both CAS 403 and CAS 415.
Material Facts
- The government awarded Contract Nos. N00019-05-G-0008 and W911QX-04-C-0108 to Raytheon Company.
- The Defense Contract Management Agency administered the contracts.
- DCMA asserted a government claim concerning Raytheon's accounting treatment of certain 401(k) forfeitures.
- The government alleged that the accounting treatment violated CAS 403 and CAS 415.
- The parties had conducted discovery on jurisdiction but had not conducted discovery on the merits of the appeal.
Parties
- Appellant
- Raytheon Company
- Respondent Agency
- Defense Contract Management Agency
- Contract Number
- N00019-05-G-0008; W911QX-04-C-0108
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