59725

Coherent Logix, Inc.

April 2, 2015Judge O'Sullivan
Denied / Government PrevailedCost Allowability / Allocability (FAR 31)Accord & Satisfaction / Release / WaiverStatute of Limitations / TimelinessDCAA InvolvedDCMA InvolvedSmall Business

Coherent Logix, Inc. appealed the contracting officer's decision not to waive a penalty for unallowable costs in its incurred cost submission for 2007. The Board denied the appeal.

Material Facts

  • CLX is a small business based in Austin, Texas, focused on technology for high performance data processing.
  • CLX submitted its final indirect cost rate proposal for fiscal year 2007 on 13 August 2008.
  • The DCAA found $82,396 of costs to be expressly unallowable, primarily patent legal fees.
  • The ACO issued a final decision assessing a Level One penalty of $73,912 and interest of $17,239, totaling $91,151.
  • CLX appealed, alleging the ACO's decision was untimely and that the penalty should be waived.

Parties

Appellant
Coherent Logix, Inc.
Respondent Agency
Defense Contract Management Agency
Contract Number
FA8650-05-C-1825
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