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AGENDA
November 14, 2000 Meeting
I. Informational Items
A. Freightliner Corp. v. Caldera, 225 F.3d 1361 (Fed.
Cir. 2000) (no cause of action for agency's failure to comply with FAR
option exercise requirement for sole source justification when option
quantities were not evaluated in initial competition).
B. Systems Management American Corp., ASBCA Nos. 45704
et al., 2000 ASBCA LEXIS 149 (Sept. 19, 2000) (sustaining appeal for
breach based on refusal to approve proposed definitization of option prices
by
date specified in contract modification because of conviction of former
contractor employee for conspiracy to defraud the government).
C. Section's Draft Comments on CAS Board's Staff
Discussion Paper, Accounting for the Cost of Employee Stock Ownership
Plans (ESOP), 65 Fed. Reg. 56008 (Sept. 15, 2000).
D. Committee Working Group's Outline for Comments on
CAS Board's Advanced Notice of Proposed Rulemaking on Accounting for the
Costs of Post-Retirement Benefit Plans Sponsored by Government
Contractors, 65 Fed. Reg. 59504 (Oct. 5, 2000).
E. ARWG's Recommendation Re: Revising the Cost Accounting Standards Act
F. Final Rule, FAR Truth in Negotiations Act Threshold, 65 Fed. Reg. 60553 (Oct. 11, 2000).
G. Final Rule, DOE, Costs Associated with Whistleblower Actions, 65 Fed. Reg. 62299 (Oct. 18, 2000).
H. Withdrawal of Proposed Rule, DFARS, Foreign Military Sales Customer Observation of Negotiations, 65 Fed. Reg. 63837 (Oct. 25, 2000).
II. CAS Board Developments
A. Post-Retirement Benefits Other than Pension (PRB)
B. Employee Stock Ownership Plans (ESOP)
C. CAS Streamlining
III. Regulatory Developments
A. OFPP, Notice of Solicitation of Public Interest, 65 Fed. Reg. 63628 (Oct.
24, 2000) [comments due December 12, 2000].
B. Proposed Rule, DOE, Contractor Legal Management Requirements, 65 Fed.
Reg. 63809 (Sept. 18, 2000) [comments due November
10, 2000].
IV. Legislative Developments
A. National Defense Authorization Act for Fiscal Year 2001, Pub. L. 106-398
(Oct. 30, 2000).
B. Truth in Regulating Act, Pub. L. 106-312 (Oct. 17, 2000).
V. Other
Next AC&P Committee Meeting -
Tuesday, December 12, 2000,
Howrey Simon Arnold & White, LLP,
1299 Pennsylvania Avenue, N.W.,
Washington, D.C. 20004.
AGENDA
October 10, 2000 Meeting
I. Informational Items
A. General Dynamics Corp. v. United States, Nos. 99-45C & 99-865C, 2000 WL 1337142 (Fed. Cl. Sept. 15, 2000) (government breached contract by retroactively applying statutory executive compensation cap).
B. Rex Systems, Inc. v. Cohen, No. 99-1527, 2000 U.S. App. LEXIS 23216 (Fed. Cir. Sept. 14, 2000) (contractor not entitled to interest on termination settlement proposal until negotiations reach an impasse).
C. Ametek Aerospace Products, Inc., ASBCA No. 45307, 2000 ASBCA LEXIS 133 (Sept. 6, 2000) (after business combination accounted for using purchase method of accounting, acquired company may neither step up its assets nor use a higher home office allocation (based on the acquiring company's stepped up basis) for contract costing purposes).
D. DCAA Clarification of Audit Guidance on Estimating System Deficiencies Concerning Subcontractor Cost Analyses (Sept. 23, 2000).
E. DCAA Audit Guidance on Recent Cost Accounting Standards (CAS) Rules (Aug. 11, 2000)
F. Notice Regarding Establishment of Defense Finance and Accounting Service (DFAS) Board of Advisors, 65 Fed. Reg. 56564 (Sept. 19, 2000)
G. Withdrawal of Proposed Rule Regarding Closeout of Foreign Military Sales Contract Items, 65 Fed. Reg. 54985 (Sept. 12, 2000)
H. Press Release: Harking, Feingold, Sessions Warn Against Proposal to Lift Caps for Federal Contractors' Travel and Moving Costs (Sept. 20, 2000)
I. "Acquisition Chief Gansler Leaving Pentagon for University Post," Bloomberg Business News (Sept. 28, 2000)
II. CAS Board Developments
A. Post-Retirement Benefits Other than Pension (PRB)B. Staff Discussion Paper, Accounting for the Cost of Employee Stock Ownership Plans (ESOP), 65 Fed. Reg. 56008 (Sept. 15, 2000) [comments due October 31, 2000]
C. CAS Board Streamlining & DoD Recommendations
III. Regulatory Developments
A. Proposed Rule, FAR, Financing Policies, 65 Fed. Reg. 56454 (Sept. 18, 2000) [comments due November 3, 2000].
IV. Legislative Developments
A. S. 3030, Recovery Audits (introduced by Sen. Thompson Sept. 12, 2000)
V. Other
Next AC&P Committee Meeting - Tuesday, November 14, 2000, Howrey Simon Arnold & White, LLP, 1299 Pennsylvania Avenue, N.W., Washington, D.C. 20004.
AGENDA
September 12, 2000 Meeting
AGENDA
June 13, 2000 Meeting
I. Informational Items
A. Appeals of GKS, Inc., ASBCA, Nos. 47692 and 49296 (April 27, 2000) (contractor’s failure to fully disclose cost or pricing data)
B. DCAA Audit Guidance on Interim Rule — Applicability, Thresholds and Waiver of Cost Accounting Standards Coverage (31 March 2000)
C. Notice; OFPP; Determination of Executive Compensation Benchmark Amount Pursuant to Section 808 of Pub. L. 105-85, 65 Fed. Reg. 30640 (May 12, 2000)
D. Draft Comments; FAR; Cost Accounting Standards Administration, 65 Fed. Reg. 20854 (April 18, 2000)
E. Final Rule; DFARS: Waiver of Cost Accounting Standards, 65 Fed. Reg. 36034 (June 6, 2000)
F. Final Rule; CASB; Applicability, Thresholds and Waiver of Cost Accounting Standards Coverage, 65 Fed. Reg. 36768 (June 9, 2000)
G. Procurement Roundtable Recommendations for Further Acquisition Reform (including bringing CAS more in line with commercial practice)
H. DoD Guidance, Pilot Authority for Commercial Services, May 25, 2000
II. CAS Board Developments
A. Project to Develop Disclosure Statement for Health Care Administration Services Providers
B. Post-Retirement Benefits
C. ESOPs
D. Cost Accounting Practice Changes/SNPRM II
III. Regulatory Developments
A. Interim Rule; Transactions Other Than Contracts, Grants, or Cooperative Agreements for Prototype Projects, 65 Fed. Reg. 35576 (June 5, 2000) [comments due July 21, 2000]
B. Interim Rule; FAR: Applicability, Thresholds and Waiver of Cost Accounting Standards Coverage, 65 Fed. Reg. 36028 (June 6, 2000) [comments due July 24, 2000]
IV. Legislative Developments
V. Other
Next AC&P Committee Meeting — Sunday, July 9, 2000 (at the ABA Annual Meeting in New York City)
AGENDA
May 9, 2000 Meeting
I. Informational Items A. Appeal of Ball Corporation, ASBCA, No. 49118 (April 3, 2000) (costs of leveraged ESOP found to be allowable) B. Final Rule; FAR; Determination of Price Reasonableness and Commerciality, 65 Fed. Reg. 24320 (April 25, 2000) C. Final Rule; Federal Travel Regulation; Mandatory Use of the Travel Charge Card, 65 Fed. Reg. 21365 (April 21, 2000) II. CAS Board Developments A. CASB Disclosure Statement for Health Care Entities B. Post-Retirement Benefits C. ESOPs D. Cost Accounting Practice Changes/SNPRM II III. Regulatory Developments A. Proposed Revisions to OMB Circular No. A-130, 65 Fed. Reg. 19933 (April 13, 2000) [comments due May 5, 2000] B. Proposed Rule; FAR; Cost Accounting Standards Administration, 65 Fed. Reg. 20854 (April 18, 2000) [comments due June 5, 2000] IV. Legislative Developments V. Other Next AC&P Committee Meeting - Tuesday, June 13, 2000
AGENDA
April 18, 2000 Meeting
I. Informational Items
A. Establishment of Defense Contract Management Agency
B. Section Comments on CASB Interim Rule; Thresholds and Waiver of Cost Accounting Standards Coverage, 65 Fed. Reg. 5990 (February 7, 2000)
C. Final Rule; FAR: Progress Payments and Related Financing Policies, 65 Fed. Reg. 16276 (March 27, 2000)
D. OMB; 2000 Circular A-133 Compliance Supplement, 65 Fed. Reg. 17684 (April 4, 2000) [comments due October 17, 2000]
E. Status of "Blacklisting" Regulations
F. Aerojet Solid Propulson Co., ASBCA, No. 44568 (March 17, 2000) (defective pricing)
G. Orbital Sciences Corp., ASBCA, No. 50171 (March 30, 2000)
II. CAS Board Developments
A. Cost Accounting Practice Changes/SNPRM II
B. Post-Retirement Benefits
C. ESOPs
D. Other
III. Regulatory Developments
Notice of Proposed Rulemaking; DOE; Rewrite of Regulations Governing Management and Operating Contracts, 65 Fed. Reg. 13418 (March 13, 2000) [comments due May 1, 2000]
IV. Legislative Developments
H.R. 4205, FY 2001 Defense Authorization Bill
V. Other
Next AC&P Committee Meeting — Tuesday, May 9, 2000
AGENDA
February 15, 2000 Meeting
I. Informational Items
A. DoD Price Based Acquisition Report — Report on Working Group Activities and Draft Comments
B. FASB -- business combinations accounting
C. "Costs Charged to Other Transactions" (No. D-2000-065, 12/27/99) (report issued by DOD IG examining contractor costs charged to other transactions)
D. United Technologies Corp., ASBCA No. 49646 (Jan. 03, 2000) (dividend "equivalents" unallowable under pre-1996 cost principle)
II. CAS Board Developments
A. Interim Rule; CASB; Applicability, Thresholds and Waiver of Cost Accounting Standards Coverage, 65 Fed. Reg. 5990 (February 7, 2000) [comments due March 27, 2000]
B. Public Meeting on Changes in Cost Accounting Practices, February 10, 2000, (see 65 Fed. Reg. 4940 (February 2, 2000))
C. Post-retirement Benefits
D. ARWG Proposal to Move CAS Board
III. Regulatory Developments
A. Proposed Rule; FAR; Changes to Time-and-Materials or Labor-Hours Contracts, 65 Fed. Reg. 3762 (January 24, 2000) [comments due March 10, 2000]
B. Proposed Rule; FAR: Deferred Research and Development Costs, 65 Fed. Reg. 4328 (January 26, 2000) [comments due March 16, 2000]
IV. Other
Next AC&P Committee Meeting — Tuesday, March 14, 2000
AGENDA
January 11, 2000 Meeting
I.CAS Board Developments
A.Discussion of CAS Board Public Meeting on SNPRM II on Cost Accounting Practice Changes (December 6, 1999)
B.Report on Joint DoD/Industry Alternative Proposal to SNPRM II
II.Regulatory Developments
III.Informational Items
A.Federal Circuit denies petition for rehearing in Caldera v. Northrop Worldwide Aircraft Servs., Inc., 192 F.3d 962 (Fed. Cir. 1999), 18 FPD ¶ 136, 41 GC ¶ 430
B.A Comparison of DOD and Commercial Airline Purchasing Practices, November 1999 (GAO/NSIAD-00-22)
C.Final Rule, DFARS; Weighted Guidelines and Performance-Based Payments, 64 Fed. Reg. 61031 (November 9, 1999)
D.DCAA Audit Guidance on the Audit of Unabsorbed Overhead in Price Adjustment Proposals and Contract Disputes Act Claims (December 8, 1999)
E.DCAA Audit Guidance on Interest Rates for Determining Interest Applicable to Postaward Audit Adjustments (December 14, 1999)
IV.Other
A.DoD Price-Based Acquisition Report (not attached)
B.Discussion of Special Projects and Guest Speakers for 2000
C.Next AC&P Committee Meeting — Tuesday, February 8, 2000
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