Welcome back to the Cost Corner, where we provide practical insight into the complex cost and pricing requirements that apply to Government contractors. This is the second article in a.
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TAKEAWAYS
A letter from the contracting officer unequivocally directing the contractor to exclude specific costs from its cost submissions as unallowable may not be an appealable final decision.
Contractors should seek clarification that such a letter is a final decision to ensure that a Board of Contract Appeals or the Court of Federal Claims has jurisdiction to hear the matter.
Appealing a decision that does not qualify as a “contracting officer’s final decision” will result in the contractor’s case being dismissed for lack of jurisdiction. However, not all final decisions carry all the hallmarks of a final decision and a contractor who delays may lose its opportunity to appeal.