Accurate Automation Corporation

Material Facts

• Accurate Automation Corporation was awarded two CPFF contracts by the Navy.
• The government claimed $53,788 for labor hours that were unallowable due to non-payment to the employee.
• DCAA found that the claimed costs were billed to and reimbursed by the government but not paid to the employee.
• The appellant argued that the costs were deferred compensation paid in stock in a later year.
• The Board found no evidence of a deferred compensation plan existing during the relevant period.

Parties

Appellant

Accurate Automation Corporation

Contract Number

NOOl 78-05-C-3049