United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao_comptroller_general legislative 2010-10-18 U.S. Government Printing Office 2000-02-22 monographic deposited born digital GA 1.13:B-283727.2 https://www.govinfo.gov/app/details/GAOREPORTS-B-283727-2 P0b002ee180b1159e f:2837272 DGPO 2010-10-18 2011-03-28 GAOREPORTS-B-283727-2 machine generated eng fdlp COMPTROLLERDECISION GAOREPORTS-B-283727-2 B-283727.2 Comptroller General Decision 1. Protest challenging a cost comparison conducted pursuant to Office of Management and Budget Circular No. A-76 is sustained, where in-house estimate failed to include the full costs for a program manager and other key personnel positions required by the solicitation.<p/>2. Protest that agency improperly disallowed a price reduction offered by the protester in its final proposal revision is sustained where the solicitation contemplated the award of a fixed-price contract, and any risks associated with performance thus will be borne by the contractor, not the government.<p/>3. Allegation that in performing a cost comparison pursuant to Office of Management and Budget Circular No. A-76, agency improperly failed to follow the requirements for comparing a "best value" private-sector offer with the government's Most Efficient Organization/Management Study (MEO) is sustained, where the record shows that agency failed to determine whether the MEO offered the same level of performance or performance quality as the "best value" private-sector offer. https://www.govinfo.gov/content/pkg/GAOREPORTS-B-283727-2/html/GAOREPORTS-B-283727-2.htm GAO/B-283727.2 https://www.govinfo.gov/app/details/GAOREPORTS-B-283727-2 Comptroller General Decision GAO/B-283727.2; Aberdeen Technical Services, B-283727.2, February 22, 2000;