Cost Allowability, Cost Accounting Standards, and Defective Pricing Under Government Contracting

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We regularly provide counsel on the proper accumulation, measurement, allocation, and allowability of costs under their government contracts in accordance with the CAS and FAR cost principles. When the government asserts a claim that a client has failed to comply with CAS, we assist in negotiations with the administrative contracting officer (ACO) and, if necessary, in litigation against the government’s claim in the relevant Board of Contract Appeals or the Court of Federal Claims, as well as with appeals to the Federal Circuit.

Our practice also involves providing you with guidance on complying with the Truth In Negotiations Act (TINA). This includes assessing whether certain information is “cost or pricing data” that must be disclosed and, if so, ensuring that the relevant data is meaningfully disclosed. We also assist you in establishing, critiquing, and managing your TINA education and compliance programs. Finally, as with many other areas of our practice, we litigate against government claims that you may have failed to comply with TINA’s disclosure requirements.