ABA Section of Public Contract Law
Accounting, Cost & Pricing Committee

ABA Section of Public Contract Law
Accounting, Cost & Pricing Committee

1. Informational Items
   1. Section Comments, Defense Federal Acquisition Regulation Supplement; Contractor Insurance/Pension Reviews, 62 Fed. Reg. 44249 (August 20, 1997)
   2. Section Comments, Governmentwide Grants Management Requirements, 62 Fed. Reg. 45934 (August 29, 1997)
   3. Section Comments, Cost Principles for Educational Institutions, 62 Fed. Reg. 47722 (September 10, 1997)
   4. Section Comments, Federal Acquisition Regulation, Pay-As-You-Go Pension Costs, 62 Fed. Reg. 49900 (September 23, 1997)
   5. Section Comments, Federal Acquisition Regulation; Clause Flowdown 96 Commercial Items, FAR Case 96-023, 62 Fed. Reg. 49903 (September 23, 1997)
   6. Notice of Amended Language for Civilian Personnel Per Diem Bulletins 195, 196, and 197, 62 Fed. Reg. 50910 (September 29, 1997)
   7. Final Rule, EPA Acquisition Regulation, 62 Fed. Reg. 60664 (November 12, 1997)
   8. B&P Cost Recovery Under ID/IQ Contracts 96 DCAA Guidance
   9. Aydin Corp., ASBCA No. 50301, 1997 ASBCA LEXIS 189 (October 7, 1997)
   10. Stewart & Stevenson Services, Inc., ASBCA No. 43631, 1997 ASBCA LEXIS 171 (September 23, 1997) (copy not provided)
2. CAS Board Matters
   1. Cost Accounting Practice Changes
   2. PRB Costs
   3. CODSIA Line-in-Line-out of CAS 412 and 413 to Accommodate PRBs
   4. Other
3. Regulatory Developments
   1. Defense Federal Acquisition Regulation Supplement; Allowability of Costs for Restructuring Bonuses, 62 Fed. Reg. 63035 (November 26, 1997)[Comments due January 12, 1998]
   2. Defense Federal Acquisition Regulation Supplement; Distribution of Contract Financing Payments, 62 Fed. Reg. 63047 (November 26, 1997) [Comments due January 12, 1998]
   3. Defense Federal Acquisition Regulation Supplement; Contracting by Negotiation; Part 215 Rewrite, 62 Fed. Reg. 63050 (November 26, 1997) [Comments due January 12, 1998]
4. Legislative Developments
   1. Executive Compensation
   2. Restructuring Costs
5. Other
   1. FASB Report
   2. Task Force on OPM FEHBAR regulations<

ABA Section of Public Contract Law
Accounting, Cost & Pricing Committee

AGENDA
October 14, 1997 Meeting

I. Informational Items

A. Section Comments, FAR Case 95-020, Costs Related to Legal and Other Proceedings, 61 Fed. Reg. 31790 (June 20, 1996)

B. Section Comments, Defense Federal Acquisition Regulation Supplement; Certification of Requests for Equitable Adjustment; DFARS Case 97-D302; 62 Fed. Reg. 37146 (July 11, 1997)

C. Section Comments, Cost Accounting Standards Board; Changes in Cost Accounting Practices; Supplemental Notice of Proposed Rulemaking; 62 Fed. Reg. 37654 (July 14, 1997)

D. Final Rule, Defense Federal Acquisition Regulation Supplement; Legislative Lobbying Costs, 62 Fed. Reg. 47154 (September 8, 1997)

E. Final Rule, Federal Employees Health Benefits Program Acquisition Regulation; Truth in Negotiations Act and Related Changes, 62 Fed. Reg. 47569 (September 10, 1997)

F. Final Rule, FAR Part 15 Rewrite, 62 Fed. Reg. 51224 (September 30, 1997) (copy not provided)

G. Notice of Amended Language for Civilian Personnel Per Diem Bulletins 195, 196, and 197, 62 Fed. Reg. 50910 (September 29, 1997)

H. Aydin Corp. v. Widnall, 1997 U.S. App. LEXIS 18959 (Fed. Cir. July 24, 1997)(reversing the ASBCA on the allocation of SOLAR sales commissions)

I. Gould Inc., ASBCA No. 46759 (September 22, 1997) (Government not entitled to recover that portion of the difference between assets and actuarial liability allocable to firm fixed-price contracts)

J. DCMC Policy Memorandum No. 97-82, Coordination of High Profile Cost Issues

A. Cost Accounting Practice Changes

B. Selling Costs

C. PRB Costs

D. Other

A. Draft Comments, Defense Federal Acquisition Regulation Supplement; Contractor Insurance/Pension Reviews, 62 Fed. Reg. 44249 (August 20, 1997)

B. Memorandum from Lynda O92Sullivan to Vice Chairs regarding Proposed Rule on Defense Capability Preservation Agreements, DAR Case 96-D303, 62 Fed. Reg. 44248 (August 20, 1997).

C. Governmentwide Grants Management Requirements, 62 Fed. Reg. 45934 (August 29, 1997) [comments due October 14, 1997]

D. Cost Principles for Educational Institutions (Proposed Revisions to Circular A-21), 62 Fed. Reg. 47722 (September 10, 1997) [comments due October 27, 1997]

E. Defense Federal Acquisition Regulation Supplement; Weighted Guidelines 96 Federally Funded Research and Development Centers, 62 Fed. Reg. 48205 (September 15, 1997) [comments due October 31, 1997]

F. Federal Acquisition Regulation, Pay-As-You-Go Pension Costs, 62 Fed. Reg. 49900 (September 23, 1997) [comments due November 10, 1997]

G. Federal Acquisition Regulations; Taxes Associated With Divested Segments, 62 Fed. Reg. 49903 (September 23, 1997) [comments due November 10, 1997]

IV. Legislative Developments

A. Executive Compensation

B. Restructuring Costs

A. E-Mail

B. Committee Web Page

C. FASB Report

I. Informational Items

A. Section Comments on Distribution of Contract Financing Payments (FAR Case 97-D011)

B. Section Comments on Government Property (FAR Case 95-013)

C. Draft Section Comments, Defense Federal Acquisition Regulation Supplement; Certification of Requests for Equitable Adjustments, 62 Fed. Reg. 37146 (July 11, 1997)

D. Final Rule, Defense Federal Acquisition Supplement, Truth in Negotiations and Related Changes [DFARS Case 95-D708]. 62 Fed. Reg. 40471 (July 29, 1997)

E. Final Rule, Department of Energy 96 Elimination of Non-statutory Certification Requirements, 62 Fed. Reg. 42072 (August 5, 1997)

F. Final Rule, Federal Travel Regulation Correction, 62 Fed. Reg. 42928 (August 11, 1997)

G. Final Rule, Federal Acquisition Regulation; Automatic Data Processing Equipment Leasing Costs, 62 Fed. Reg. 44828 (August 22, 1997)

H. Final Rule, Federal Acquisition Regulation; Local Government Lobbying Costs, 62 Fed. Reg. 44828 (August 22, 1997)

I. Final Rule, Consumer Product Safety Commission, Procedures for Disclosure of Production of Information under FOIA, 62 Fed. Reg. 46192 (September 2, 1997)

J. Comments of CODSIA re:  FAR Part 15 Rewrite (copy not provided)

K. General Dynamics Corp., ASBCA No. 49339 (Jul. 24, 1997) (government recoupment of state tax refund)

L. Ingalls Shipbuilding, Inc. v. Dalton, 1997 U.S. App. LEXIS 118168 (Fed. Cir. July 21, 1997)

A. Draft Comments, Changes in Cost Accounting Practices, Supplemental Notice of Proposed Rulemaking, 62 Fed. Reg. 37654 (July 14, 1997) [Comments due August 2, 1997]

B. PRB Costs, Comments of CODSIA re:  CAS Staff Discussion Paper on Post Retirement Benefits

C. Selling Costs

D. Other

A. Federal Acquisition Regulation; Costs Related to Legal/Other Proceedings, 61 Fed. Reg. 31790 (June 20, 1996)

B. Federal Open Market Committee, Federal Reserve System; Rules Regarding Availability of Information, 62 Fed. Reg. 45178 (August 26, 1997) [comments due September 11, 1997]

C. Revision of Department of Justice Freedom of Information Act and Privacy Act Regulations and Implementation of Electronic Freedom of Information Act Amendments of 1996, 62 Fed. Reg. 45184 (August 26, 1997) [comments due September 11, 1997]

D. Defense Federal Acquisition Regulation Supplement; Contractor Insurance/Pension Reviews, 62 Fed. Reg. 44249 (August 20, 1997) [comments due October 6, 1997]

E. Defense Federal Acquisition Regulation Supplement; Cost Reimbursement Rules for Indirect Costs 96 Private Sector, 62 Fed. Reg. 44248 (August 20, 1997) [comments due October 6, 1997]

F. Governmentwide Grants Management Requirements, 62 Fed. Reg. 45934 (August 29, 1997) [comments due October 14, 1997]

A. Executive Compensation

B. Restructuring Costs

A. Designation of Representative for Legislative Coordinating Committee

B. Designation of Representative for Procurement Lawyer

C. Designation of FASB watcher

D. 1997-98 Committee Plan
 

1. General

2. Coordination with Health Care Contracting Committee
 

AGENDA
August 3, 1997 Meeting

I. Informational Items

A. Update on Committee Home Page

B. Comments on FAR Part 15 Rewrite

C. Final Rule, Audits of States, Local Governments, and NonProfit Organizations, OMB Circular A-133 (effective July 30, 1997), 62 Fed. Reg. 35278 (June 30, 1997)

D. Final Rule, DOE M&O Contracts, Reimbursements of Costs for Fines, Penalties, Third-Party Liability, and Property Loss or Damage (effective August 26, 1997), 62 Fed. Reg. 34842 (June 27, 1997)

E. Final Rule, CAS Exemption for Commercial Item Contracts and Subcontracts, 62 Fed. Reg. 31294 (June 6, 1997)

F. Final Rule, Allocation of Contractor Restructuring Costs (effective August 15, 1994), 62 Fed. Reg. 31308 (June 6, 1997)

G. Final Rule, Federal Travel Regulation (Reimbursement of Higher Actual Subsistence Expenses in Special or Unusual Circumstances) (effective May 1, 1997), 62 Fed. Reg. 30279 (June 3, 1997)

II. CAS Board Matters

A. Changes in Cost Accounting Practices, Supplemental Notice of Proposed Rulemaking, 62 Fed. Reg. 37654 (July 14, 1997) [Comments due August 29, 1997]

B. PRB Costs

C. Selling Costs

D. Other

III. Regulatory Developments

Federal Acquisition Regulation; Transfer of Assets Following A Business Combination, 62 Fed. Reg. 35900 (July 2, 1997) [Comments due August 19, 1997]

IV. Legislative Developments

A. Executive Compensation

B. Restructuring Costs

V. Other
"Share Our Wealth"




ABA Section of Public Contract Law
Accounting, Cost & Pricing Committee

AGENDA
(June 10, 1997 Meeting)

I. Informational Items

A. Additional procurement Web Sites of interest

B. H.R. 1365/S. 612 barring use of "Morris Trusts" in corporate restructuring

C. FAR Case on Environmental Cleanup Costs -- closed

D. DCAA Audit guidance on uncompensated overtime (April 15, 1997)

II. CAS Board Matters

A. CAS Board Developments

1. PRB Costs

2. Selling/Marketing Costs

III. Regulatory Developments

A. Discussion of draft comments to pricing sections of FAR Part 15 Rewrite

B. 62 Fed. Reg. 26577; Proposed Revisions to OMB Circulars A-21, A-87, A-102, A-110 and A-122 [Comments due: June 30, 1997]

C. 62 Fed. Reg. 25875; DoD FOIA changes [Comments due: June 27, 1997]

D. 62 Fed. Reg. 25786; Reform of Affirmative Action [Comments due: June 24, 1997]

E. 62 Fed. Reg. 27712; EPA proposed rule on calculation of profit/fee [Comments due: July 7, 1997]

IV. Other Developments

A. Rockwell Int'l v. Widnall, CAFC No. 96-1265 (Superfund Tax unallowable federal income tax)

B. J.S. Alberici Construction Co., ENG BCA No. 6179-R (CDA interest allowed on yet-to-be-incurred claimed costs)

C. Lockheed Corp. v. Secretary of the Air Force, CAFC No. 95-1025 (interest paid on unintentional underpayment of taxes is not interest on borrowings)

D. McDonnell Aircraft Co., ASBCA No. 45504 (prime contractor duty under TINA to disclose subcontractor's cost or pricing data)

E. Hughes Aircraft Co., ASBCA No. 46321 (TINA and offsets)

F. GAO review of (i) Restructuring Savings; (ii) Executive Compensation; and (iii) Depot Maintenance




ABA Section of Public Contract Law
Accounting, Cost & Pricing Committee

AGENDA
(May 13, 1997 Meeting)

I. Informational Items

A. 62 Fed. Reg. 18631; Cancellation of Standard Forms 1412 and 1412A

B. DoD IG Report PO 97-013; "DoD Oversight of Defense Contractor Insurance and Pension Plans"

C. GAO Report NSIAD-97-97; "Defense Restructuring Costs -- Information Pertaining to Five business Combinations"

D. DCAA Reminder: Audit Reciprocity Covers indirect Cost Audits

E. DCAA Audit Guidance on "Implementation of Compensation Caps for incurred Cost Audits imposed by the FY 1995 and 1996 DoD Appropriation Acts"

F. 62 Fed. Reg. 14016; Final Rule; Rewrite of NASA FAR Supplement in response to National Performance Review

G. 62 Fed. Reg. 12703; Final Rule; FAC 90-46; "Foreign Selling Costs"

H. 62 Fed. Reg. 12704; Final Rule; FAC 90-46; "IR & D Costs in Cooperative Agreements"

I. 62 Fed. Reg. 12719; Final Rule; FAC 90-46; "Performance-Based Payments"

J. 62 Fed. Reg. 12695; Final Rule; FAC 90-46; "Performance Incentives for Fixed- Price Contracts"

K. 62 Fed. Reg. 12718; Final Rule; FAC 90-46; "Attorneys' Fees in GAO Protests"

L. 62 Fed. Reg. 12718; Final Rule; FAC 90-46; "Contractors' purchasing Systems Reviews"

M. 62 Fed. Reg. 12705; Final Rule; FAC 90-46; "Prompt Payment"

N. 62 Fed. Reg. 24345; Final Rule; NASA Deletion of Class Deviation from NASA 1831.205-18

II. CAS Board Matters

A. CAS Board Developments

1. PRB Costs

2. Other

III. Regulatory Developments

A. Section 15 Rewrite -- Status

B. Status of OMB proposed executive compensation rules

C. FAR Case 97-300; "Liquidated Damages" [Comments due: May 27, 1997]

D. 62 Fed. Reg. 18151; NASA Notice of Agency Report Forms Under OMB Review [Comments due: May 30, 1997]

E. 62 Fed. Reg. 23741; DoD ANPRM re: Progress Payments [Comments due: May 16, 1997]

F. 62 Fed. Reg. 24614; CPSC; Proposed amendments to FOIA rules [Comments due: June 23, 1997]

IV. Other Developments

A. H.R. 925 "Payoffs-for-Layoffs Corporate Welfare Elimination Act of 1997"

B. Committee Home Page -- Demonstration (Greg Bingham)

C. HHS vs. DoD Accounting for Pension Costs -- Status Report from special Working Group

D. Superstaff, Inc., ASBCA Nos. 48062 et al. [Interest on borrowings not recoverable]

E. Newport News Shipbuilding & Dry Dock Co., ASBCA nos. 44731 et al.

F. Marine & Industrial Support Services, Inc. ASBCA




ABA Section of Public Contract Law
Accounting, Cost & Pricing Committee

AGENDA
(March 11, 1997 Meeting)

I. Informational Items

A. Final version of Section Comments re: DFARS Case 96-D330; Individual Compensation

B. Draft Section Comments re: FAR Case 96-325; Interim Rule on Compensation of Certain Contractor Personnel

C. DCAA Audit Guidance (March 3, 1997); FAR Interim Rule on Compensation Costs

II. CAS Board Matters

A. CAS Board Developments

III. Regulatory Developments

A. DFARS Case 96-D024; Interim Rule -- Earned Value Management Systems; COMMENTS DUE: April 21, 1997

B. DFARS Case 96-D011; Interim Rule -- Automatic Data Processing Equipment Leasing Costs; COMMENTS DUE: April 18, 1997

C. Section 15 Rewrite -- Status

IV. Other Developments

A. ITT Federal Service Corp., ASBCA No. 46146 (Allowability of severance pay)

B. Draft OMB legislative proposal re: executive compensation

C. DCAA Guidance Re: DCAA role in major system acquisitions when submission of cost/pricing data is waived

D. HR 648; Disallowance of all restructuring costs for proposed Boeing/McDonnell Douglas merger.

E. Rep. B. Kennelly (D-Conn) letter to DoD re: denying payment for restructuring costs associated with proposed Hughes/Raytheon merger

F. Gore initiative: make costs of defending unfair labor practices and costs of influencing union representation votes unallowable

G. GAO Report NSIAD-97-48 re: DoD progress in reducing oversight costs




ABA Section of Public Contract Law
Accounting, Cost & Pricing Committee

AGENDA
(February 11, 1997 Meeting)

I. Informational Items

A. DCAA Audit Guidance ("Allowable Compensation Costs at DFARS 231.205- 6(a)(2)"); January 21, 1997.

B. Rewrite of NASA FAR Supplement

C. Final Section Comments; Independent Research and Development/Bid and Proposal Costs

D. DFARS Changes regarding certain certifications; 62 Fed Reg. 2612

E. Letter of non-comment regarding certain regulatory changes

II. CAS Board Matters

A. CAS Board January 28, 1997 meeting on PRB costs

B. Other CAS Board Developments

III. Regulatory Developments

A. Draft Comments on FAR Interim Rule on Compensation Costs

B. Section 15 Rewrite -- Status

IV. Other Developments

A. H.R 236; Unallowability of certain environmental clean up costs

B. Memorandum from Pat Wittie regarding Change Order Accounting generally

C. DCMC closure of "Reinvention Lab" -- aimed at study of reduction of oversight costs

D. Committee Home Page

E. Letters from Section Chair, John Kuelbs

F. Letter from Alan Chvotkin re: Legislative Coordinating Committee

 




ABA Section of Public Contract Law
Accounting, Cost & Pricing Committee

PRELIMINARY AGENDA
January 14, 1997

I. Informational Items

A. Final Section Comments Concerning CAS Board Staff Discussion Paper on Treatment of Costs of Post-Retirement Benefit Plans.

B. Final Section Comments on FAR Case 95-032, "Independent Research & Development and Bid & Proposal Costs", 61 Fed. Reg. 58451.

C. Final Rule, Inapplicability of Cost Accounting Standards to Contracts and Subcontracts for Commercial Items, 61 Fed. Reg. 67418 (December 20, 1996).

D. Final Rule, Clause Flowdown, 61 Fed. Reg. 67425 (December 20, 1996).

E. Final Rule, Allowable Cost & Payment, 61 Fed. Reg. 67418 (December 20, 1996).

F. Final Rule, Morale, Health & Welfare Costs/Overhead Certification, 61 Fed. Reg. 67422 (December 20, 1996).

G. Final Rule, Computation of Per Diem Allowance for Partial Days, 61 Fed. Reg. 68158 (December 27, 1996).

H. Final Rule, Final Indirect Cost Rates, 61 Fed. Reg. 69295 (December 31, 1996).

II. CAS Board Matters

A. Appointment of Industry Representative

B. Other

III. Regulatory Developments

A. Proposed Revision of OMB Circular No. A-133, "Audits of Institutions of Higher Education and Other Non-Profit Institutions".

B. DFARS Case 96-D334, Interim Rule on Restructuring Costs, 61 Fed. Reg. 64635 (December 6, 1996).

C. DFARS Case 96-D330, Individual Compensation, 61 Fed. Reg. 65478 (December 13, 1996) [Comments Due: January 28, 1997].

D. FAR Case 95-022, Changes in Contract Administration and Audit Cognizance, 61 Fed. Reg. 65306 (December 11, 1996) [Comments Due: January 21, 1997].

E. FAR Case 96-003, Local Government Lobbying Costs, 61 Fed. Reg. 67424 (December 20, 1996) [Comments Due: February 4, 1997].

F. Revisions to NASA FAR Supplement to Eliminate Non-Statutory Certification Requirements, 61 Fed. Reg. 66643 (December 18, 1996) [Comments Due: February 4, 1997].

G. FAR Case 96-012, Foreign Differential Pay, 61 Fed. Reg. 69294 (December 31, 1996).

H. FAR Case 96-010, ADPE Leasing Costs, 61 Fed. Reg. 69287 (December 31, 1996).

IV. Other Developments

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