Voxtel, Inc.

March 9, 2023Judge Cates-Harman

Partially SustainedCost Allowability / Allocability (FAR 31)DCAA InvolvedDCMA InvolvedSmall Business

Voxtel, Inc. appealed a final decision by the Defense Contract Management Agency regarding the establishment of final overhead rates, which included disallowance of certain costs. The Board partially sustained and partially denied the appeal.

Material Facts

Voxtel is a small business that develops and manufactures advanced 3D imaging technologies.
Voxtel's primary customer since its inception in 1999 has been the U.S. government.
The relevant contracts include one awarded to Voxtel in 2005 by the United States Air Force Research Laboratory and another awarded in 2008 by the Office of Naval Research.
Voxtel failed to submit its indirect cost rate proposals for FY 2007-2009 within the required time frame.
DCAA recommended that DCMA unilaterally determine contract costs using a decrement factor of up to 16.2 percent applied to contract costs for the subject years.
Voxtel submitted its ICPs on January 21, 2015, after being informed they were overdue.
The ACO found that Voxtel included unallowable costs related to IR&D, rent, executive compensation, and depreciation in its indirect cost rate proposals.

Parties

Appellant: Voxtel, Inc.
Respondent Agency: Defense Contract Management Agency
Contract Number: FA8750-05-C-0041

Open Official Decision PDF (asbca.mil)AI-analyzed, grounded in the decision text. Verify against the official PDF before relying on it.

Full Legal Analysis

Create a free account to read the complete grounded legal brief for this decision, including the holding, every issue the Board decided, quantum, verified citations, and the case's citation graph.