JA Expert Wit_Litigation Redacted_Redacted.pdf

CUI Source Selection Sensitive Information-See FAR 2.101 and 3.104

CUI Source Selection Sensitive Information-See FAR 2.101 and 3.104

Justification and Approval (J&A) For Other Than Full and Open Competition

1. Contracting Office: Defense Contract Management Agency (DCMA), Procurement Center, Fort Gregg-Adams, Virginia.

2. Type of Contract Action: A Labor Hour contract for expert and consulting services, utilizing FY24 Operations and Maintenance funds.

3. Description of Supplies/Services: DCMA CDRC has a new requirement for litigation support services from Sikich CPA LLC in support of ongoing litigation against before the Armed Services Board of Contract Appeals (“the Board”).

The Government asserts a claim against The claim seeks cost increases on Government contracts and interest arising from noncompliance, since the 1980s to the present with CAS 410 as well as noncompliance with its disclosed cost accounting practices at for the period January 1, 1980, through the date of the Contracting Officer’s Final Decision (COFD). During that period, has excluded from its G&A allocation base the labor, burden, and material costs of the that it transfers to the , and the commercial site. CAS Disclosure Statement discloses usage of a total cost input (TCI) G&A allocation base, which requires the costs be included in the base. Litigation support services include document organization and review of evidence and documents, data analysis, trial preparation, and expert testimony at trial.

Due to the nature of trial litigation, it will not be possible at the time of awarding the contract to accurately estimate the extent or duration of the work or anticipate costs with any reasonable degree of confidence. However, based on the prior level of effort required of Sikich CPA LLC under previous contracts, the nature of the pending litigation, and current hourly rates for Sikich CPA LLC, DCMAGC thinks the over the 5-year period of performance will meet the Government’s requirement.

The proposed contract will have fixed hourly rates based on separate labor categories.

However, the hours needed per labor category will be flexible based on the needs of the Government.

4. Authority Cited: 10 U.S.C. 3204(a)(3)(C), as prescribed in FAR 6.302-3, Industrial

Mobilization, Engineering, Development or Research or Research capability; or Expert Services.

5. Reason for Authority Cited: The specific statutory and FAR citations authorize the Government to award a contract using non-competitive means to use experts in any litigation involving the Government. Sikich CPA LLC has been determined by DCMAGC to have the unique expertise in the issues underlying the litigation that meets the government’s needs.