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

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

PRELIMINARY AGENDA
December 8, 1998 Meeting 
I. CAS Board Matters
A. Report on CAS Board Public Meeting, December 1-2,
1998
B. Current Status of Regulatory Projects
C. Other
II. Developments
A. CAS Board Review - GAO Panel and Section Working
Group - Status Report
B. DoD Price-Based Contracting Initiative
C. Federal Acquisition Regulation; Conditionally
Accepted Items, 63 Fed. Reg. 57878 (October 28, 1998) [comments due
December 14, 1998]
III. Informational Items
IV. Other
Next AC&P Committee Meeting - January 12, 1999 

November 10, 1998 Meeting

I. Informational Items

A. City of Albuquerque, ASBCA No. 49698 (September 17, 1998) (defective pricing)

B. Boeing Defense & Space Group, ASBCA No. 50048, 98-2 BCA ¶ 29,779 (termination for convenience — application of loss ratio to entire contract)

C. PCA Health Plans of Texas, Inc., ASBCA No. 48711, 98-2 BCA ¶ 29,900 (recovery of interest on overpayments to community rated health care contractor resulting from "defective pricing")

D. FY 1999 Defense Authorization Act, Section 803, Defense Commercial Pricing Management Improvement

E. FY 1999 Defense Authorization Act, Section 804, Modification of Senior Executives Covered by Limitation on Allowability of Compensation for Certain Contractor Personnel

F. FY 1999 Defense Authorization Act, Section 805, Separate Determinations of Exceptional Waivers of Truth in Negotiation Requirements for Prime Contracts and Subcontracts

G. FY 1999 Defense Appropriation Act, Section 8077, relating to the allowability of restructuring bonuses

H. DCAA Audit Guidance, Costs of Computer Software Developed or Obtained for Internal Use (22 July 1998)

I. Final Rule, Federal Acquisition Regulation; Pay-As-You-Go Pension Costs, 63 Fed. Reg. 58595 (October 30, 1998)

J. Final Rule, Federal Acquisition Regulation; Civil Defense Costs, 63 Fed. Reg. 58599 (October 30, 1998)

K. Final Rule, Federal Acquisition Regulation; Costs Related to Legal/Other Proceedings, 63 Fed. Reg. 58599 (October 30, 1998)

L. The Year 2000 Issue: Current Accounting and Auditing Guidance (American Institute of Certified Public Accountants) (October 19, 1998)

II. CAS Board Matters

A. CAS Board Public Meeting

B. Current Status of Regulatory Projects

C. Other

III. Developments

A. CAS Board Review — GAO Panel and Section Working Group — Status Report

B. DoD Price-Based Contracting Initiative — Study Group Charter (October 15, 1998)

IV. Administrative

A. Designation of Representatives

1. Legislative Coordinating Committee — Angela Styles

2. Procurement Lawyer — Karen Manos

3. Public Contract Law Journal — Herman Levy

1. 1998-99 Committee Plan
2. Next AC&P Committee Meeting — December 8, 1998 (Don’t forget to give us your E-mail address)

DRAFT
PRELIMINARY AGENDA
September 15, 1998 Meeting

I. Informational Items 
A. Department of Defense Memorandum for Directors
of Defense Agencies, August 12, 1998, concerning progress payment
distribution 
B. DCAA Memorandum for Regional Directors, May 12,
1998, concerning audit guidance on evaluation of other transactions 
C. Draft memorandum concerning establishment of a
DoD study group to determine how to implement price-based acquisition
within the Department of Defense 
D. Defense Science Board Memorandum for Under
Secretary of Defense (Acquisition & Technology), June 12, 1998,
concerning price-based acquisition 
E. Report on Meeting of Section Working Group on
CAS Board Review and Price-Based Acquisition 
II. CAS Board Matters 
A. New CAS Board Chair
B. Current Status of Regulatory Projects
C. Other 
III. Regulatory Developments 
A. Withdrawal of proposed rule, Federal Acquisition
Regulation; Taxes Associated with Divested Segments, 63 Fed. Reg. 43127
(August 12, 1998) 
B. Federal Acquisition Regulation; Value
Engineering Change Proposals, 63 Fed. Reg. 43236 (August 12, 1998)
[comments due September 29, 1998] 
C. Federal Acquisition Regulation; Recruitment
Costs Principle, 63 Fed. Reg. 43238 (August 12, 1998) [comments due
September 29, 1998] 
D. Federal Acquisition Regulation; Business Class
Airfare, 63 Fed. Reg. 43239 (August 12, 1998)) [comments due September
29, 1998] 
IV. Legislative Developments 
IV. Other 
A. Designation of Representatives 
1. Legislative Coordinating
Committee
2. Procurement Lawyer
3. Public Contract Law Journal 
B. 1998-99 Committee Plan

AGENDA
July 14, 1998 Meeting

I. Legislative Developments

We will be deciding whether the Section should submit comments on the following provisions of the Fiscal Year 1999 Defense Authorization bill (S. 2057).

1. Section 805, Defense Commercial Pricing Management Improvement
2. Section 813, Senior Executives Covered By Limitation on Allowability of Compensation for Certain Contractor Personnel
3. Section 814, Separate Determinations of Exceptional Waivers of Truth in Negotiation Requirements for Prime Contracts and Subcontracts
4. Section 816, Clarification of Responsibility for Submission of Information on Prices Previously Charged for Property or Services Offered

II. Informational Items

A. Report on CAS Board Review Panel Hearings

B. Working meeting with James Hinchman July 23, 1998

C. DCAA Audit Guidance on Evaluation of Other Transactions (March 25, 1998)

D. DCMC Information Memorandum No. 98-181, Accounting for the Cost of Computer Software Developed or Obtained for Internal Use (June 10, 1998)

E. Cost Accounting Standards Board limited term CAS waiver to DoD (June 15, 1998) for firm fixed-price contracts

F. Final Rule, Defense Federal Acquisition Regulation Supplement; Contract Distribution to Defense Finance and Accounting Service Offices, 63 Fed. Reg. 31934 (June 11, 1998)

G. DCAA Policy on Issuance of Segment Incurred Cost Audit Reports (June 3, 1998)

H. Final Rule, Federal Acquisition Regulation; Limits on Fee for Cost-Plus-Incentive-Fee and Cost-Plus-Award Fee Contracts, 63 Fed. Reg. 34073 (June 22, 1998)

I. Final Rule, Federal Acquisition Regulation; Travel Reimbursement, 63 Fed. Reg. 34078 (June 22, 1998)

III. CAS Board Matters

A. Cost Accounting Practice Changes/Cost Impact

C. Other

IV. Regulatory Matters

A. Paperwork Reduction Act; Comment Request Entitled Cost or Pricing Data Requirements and Information Other Than Cost or Pricing Data, 63 Fed. Reg. 31448 (June 9, 1998) [comments due July 27, 1998]

B. Proposed Rule, Prompt Payment, 63 Fed. Reg. 33000 (June 17, 1998) [comments due August 3, 1998]

V. Other

A. Annual Report

B. August 2, 1998 meeting in Toronto

I. Informational Items
A. Cost Accounting Standards Board Review Panel, Notice of Web Page, 63 Fed. Reg. 19728 (April 21, 1998)

B. Cost Accounting Standards Board Review Panel, Notice of Public Meeting, 63 Fed. Reg. 27973 (May 21, 988).

C. Final Rule, Adjustments to Prices under Shipbuilding Contracts, 63 Fed. Reg. 24129 (May 1, 1998)

D. Final Rule, Department of Energy Acquisition Regulation, Limitation on Allowability of Compensation for Certain Contractor Personnel, 63 Fed. Reg. 25779 (May 11, 1998)

E. Final Revision, Office of Management and Budget Circular A-21, Cost Principles for Educational Institutions 63 Fed. Reg. 29785 (June 1, 1998)

F. Final Revision, Office of Management and Budget (OMB) Circular A-122, Cost Principles for Non-Profit Organizations, 63 Fed. Reg. 29793 (June 1, 1998)

G. May 5, 1998 letter from William H. Reed, Director, Defense Contract Audit Agency, to Eleanor F. Spector, Director of Defense Procurement (concerning DCAA audit guidance disallowing contractor executive compensation costs tied to stock prices)

H. Report on Public Meeting April 23, 1998 on Advance Notice of Proposed Rulemaking, Federal Acquisition Regulation, Progress Payments, 63 Fed. Reg. 11074 (March 5, 1998)

I. Qui Tam Defense Costs (pending rulemaking)

J. M.A. Mortenson & Co., ASBCA Nos. 40750-52, 98-1 BCA para. 29,658

K. Proposed Rule, Department of Energy Management and Operating Contracts and Other Designated Contracts, 63 Fed. Reg. 17800 (April 10, 1998) (Barletta)

II. CAS Board Matters
A. Cost Accounting Practice Changes/Cost Impact

B. PRB Costs

C. Other

III. Legislative Developments National Defense Authorization Act for Fiscal Year 1999 - Defense Commercial Pricing Management Improvement

IV. Other

A. Administration Labor Initiatives - Volunteers for Task Force

B. July Meeting

I. Informational Items

A. Draft Comments, Interim Rule, Federal Acquisition Regulation; Limitation on Allowability of Compensation for Certain Contractor Personnel, 63 Fed. Reg. 9066 (February 23, 1998) (Manos)

B. Advance Notice of Proposed Rulemaking, Federal Acquisition Regulation, Progress Payments, 63 Fed. Reg. 11074 (March 5, 1998) (Public meeting April 23, 1998) (Mateer)

C. DCAA Memorandum to Regional Directors, Announcement of DoD IG Review of Contractor Accounting for Post-Retirement Benefits (February 3, 1998)

D. Memorandum For All DCAA Employees regarding General Dynamics Corporation v. United States, No. 96-55821, 1998 U.S. App. LEXIS 5980 (9^th Cir.) (reversing district court judgment and ordering General Dynamics suit dismissed for lack of jurisdiction) (April 6, 1998)

E. Northrop Worldwide Aircraft Services, ASBCA No. 45216, 1998 ASBCA LEXIS 53 (March 26, 1998) (legal costs of defending wrongful discharge lawsuits allowable despite adverse jury verdict)

F. CODSIA letter to CASB urging exemption from CAS for firm-fixed price contracts awarded without submission of certified cost or pricing data (March 24, 1998)

G. Sample materials from DCAA web site

H. Justice Acquisition Regulations; Implementation of the Federal Acquisition Reform Act, the federal Acquisition Streamlining Act and the National Performance Review Recommendations, 63 Fed. Reg. 16118 (April 2, 1998)

I. Appeals of Newport News Shipbuilding and Dry Dock Company, ASBCA Nos. 44731 and 44826, 1998 ASBCA LEXIS _____ (March 31, 1998) (ASBCA’s affirmance, on reconsideration, of its earlier decision in Newport News Shipbuilding denying recovery of "goodwill amortization" costs)

II. Regulatory Matters

Federal Acquisition Regulation, Civil Defense Costs, 63 Fed. Reg. 13771 (March 20, 1998) [Comments due May 5, 1998]

III. CAS Board Matters

A. GAO panel review of the Cost Accounting Standards Board

B. Cost Accounting Practice Changes/Cost Impact

C. PRB Costs

D. Other

IV. Legislative Developments

A. National Defense Authorization Act for Fiscal Year 1999

B. Other

V. Special Discussion Session on the Application of Cost Accounting Standards to Health Care Contracts

I. Informational Items

A. Joint Comments, Final Rule, Federal Employees Health Benefits Program Acquisition Regulation; Truth in Negotiations Act and Related Changes, 62 Fed. Reg. 47569 (September 10, 1997)
B. Office of Federal Procurement Policy Memorandum Relating to Determination of Executive Compensation Benchmark Amounts
C. Final Rule, Federal Acquisition Regulation; Applicability of Cost Accounting Standards (CAS) Coverage, 63 Fed. Reg. 9053 (February 23, 1998)
D. Final Rule, Federal Acquisition Regulation; OMB Circular No. A-133, 63 Fed. Reg. 9054 (February 23, 1998)
E. Final Rule, Federal Acquisition Regulation; Administrative Changes to Cost Accounting Standards (CAS) Applicability, 63 Fed. Reg. 9060 (February 23, 1998)
F. Final Rule, Federal Acquisition Regulation; Changes in Contract Administration and Audit Cognizance, 63 Fed. Reg. 9061 (February 23, 1998)
G. Final Rule, Federal Acquisition Regulation; Transfer of Assets Following a Business Combination, 63 Fed. Reg. 9067 (February 23, 1998)
H. ITT Federal Services Corporation v. Sheila Widnall, No. 97-1258, 1997 U.S. App. LEXIS 36482 (Fed. Cir.)

A. GAO Panel Study of CAS Board
B. Cost Accounting Practice Changes/Cost Impact
C. PRB Costs
D. Other

A. Proposed Collection; Comment Request Entitled Termination Settlement Proposal Forms ­ FAR (Standard Forms 1435 through 1440), 63 Fed. Reg. 6728 (February 10, 1998) [comments due March 30, 1998]
B. Interim Rule, Defense Federal Acquisition Regulation Supplement; Restructuring Costs, 63 Fed. Reg. 7308 (February 13, 1998) [comments due March 31, 1998]
C. Interim Rule, Federal Acquisition Regulation; Limitation on Allowability of Compensation for Certain Contractor Personnel, 63 Fed. Reg. 9066 (February 23, 1998) [comments due April 10, 1998]

Accounting, Cost & Pricing Committee

I. Informational Items

A. Section Comments, Defense Federal Acquisition Regulation Supplement; Distribution of Contract Financing Payments, 62 Fed. Reg. 63047 (November 26, 1997)

B. Deferral of the Effective Date of Managerial Cost Accounting Standards for the Federal Government in SFFAS No. 4, 62 Fed. Reg. 68324 (December 31, 1997)


C. Titan Corporation v. Togo D. West, Jr., 129 F.3d 1479; 1997 U.S. App. LEXIS 33333 (November 24, 1997) (notification of cost overruns ­ overrun was foreseeable prior to completion of DCAA audit)


D. DCAA Memorandum to CAS Board, Subject: DOD Waiver Authority for Commercial Companies (January 6, 1998)


E. McDonnell Douglas Helicopter Co., ASBCA No. 50756 (denying cross motions for summary judgment, January 28, 1998) (original purpose in acquiring undeveloped land not dispositive of whether land remains "integral to the regular operation of the business unit" for purposes of CAS 414 ­ Raytheon distinguished)


F. Revisions to the NASA FAR Supplement Coverage on Contract Administration, 63 Fed. Reg. 3652 (January 26, 1998) (including revised audit follow-up procedures)


G. DOE Acquisition Regulation: Contract Financing; Management and Operating Contracts, 63 Fed. Reg. 5272 (February 2, 1998) (allowable cost provisions)

A. Cost Accounting Practice Changes/Cost Impact


B. Post-Retirement Benefit Costs


C. GAO Study


D. Other

A. Administration-proposed changes to FAR Part 9 and FAR Part 31 dealing with labor relations matters and employment litigation


B. Application of CAS to Federal Employees Health Benefits Program Experience-Rated Contractors (FEHBP Program Letter, January 15, 1998)


C. Interim Final Rule on Executive Compensation Cap Benchmarks

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

I. Informational Items

A. Draft Section Comments, Defense Federal Acquisition Regulation Supplement; Distribution of Contract Financing 
     Payments, 62 Fed. Reg. 63047 (November 26, 1997) (Karen L. Manos)

B. Defense Federal Acquisition Regulation Supplement; Allowability of Costs for Restructuring Bonuses, 62 Fed. Reg. 
     63035 (November 26, 1997) [Decision not to comment] (John M. Vogel).

C. Draft Section Comments, Defense Federal Acquisition Regulation Supplement; Contracting by Negotiation; Part 215 
     Rewrite, 62 Fed. Reg. 63050 (November 26, 1997) [Decision not to comment] ) (Robert S. Ryland).

D. Final Rule, Federal Acquisition Regulation; Part 30 Deviations, 62 Fed. Reg. 64913 (December 9, 1997).

E. Final Rule, Federal Acquisition Regulation; Final Overhead Settlement, 62 Fed. Reg. 64915 (December 9, 1997)

F. Final Rule, Federal Acquisition Regulation, Reorganization of FAR Part 13, Simplified Acquisition Procedures, 62 
     Fed. Reg. 64916 (December 9, 1997)

G. Final Rule, Federal Acquisition Regulation; New Mexico Gross Receipts and Compensating Tax, 62 Fed. Reg. 
     64930 (December 9, 1997)

H. Final Rule, Federal Acquisition Regulation; Compensation of Certain Contractor Personnel, 62 Fed. Reg. 64930 
     (December 9, 1997)

I. Final Rule, Federal Acquisition Regulation; Independent Research and Development/Bid Proposal Costs for Fiscal 
   Year 1996 and Beyond, 62 Fed. Reg. 64931 (December 9, 1997)

J. Final Rule, Federal Acquisition Regulation; Protests to GAO, 62 Fed. Reg. 64933 (December 9, 1997)

K. DCMC Memorandum No. 98-14, "Roll Forwards" (November 18, 1997) [Discussion]

L. ASBCA decision in Gould (on motion for reconsideration)

M. Black River Limited Partnership, ASBCA No. 46790, 97-2 BCA  29,077 (copy not provided)

N. Upcoming DOE rule on whistleblower costs

A. Cost Accounting Practice Changes/Cost Impact

B. PRB Costs

C. Other

A. Federal Acquisition Regulation; Travel Reimbursement, 62 Fed. Reg. 64932 (December 9, 1997) [comments due 
     January 26, 1998]

B. Department of the Navy Acquisition Regulations; Shipbuilding Capability Preservation Agreements, 62 Fed. Reg. 
     66826 (December 22, 1996) [comments due February 6, 1998]

A. FASB Report

B. Intercommittee Task Force on OPM TINA Regulations

Created by PCLS Electronic Access Committee. Updated September 5, 1998