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<abstract>  1. Protester challenging a cost comparison conducted pursuant to Office of
     Management and Budget Circular No. A-76 was not required to file or
     participate in an appeal to the agency&apos;s administrative appeals board
     (AAB) as a prerequisite to filing a protest at the General Accounting
     Office, where the protester&apos;s private-sector offer had been determined
     to be more economical than performance in-house before this
     determination was reversed by the AAB and where the revisions made by
     OMB Transmittal Memorandum No. 22 to the Circular&apos;s Revised
     Supplemental Handbook that arguably require protester to file an appeal
     were not applicable to this cost comparison.
  2. Protest challenging a cost comparison conducted pursuant to Office of
     Management and Budget Circular No. A-76 is sustained, where the agency
     did not reasonably determine that the in-house plan satisfied the
     performance work statement&apos;s requirements.
  3. Protest of the agency&apos;s administrative appeals board&apos;s decisions, which
     reversed the original cost comparison determination in favor of the
     protester, is sustained where the board&apos;s determination as to how much
     staffing was required to be added to the in-house &quot;most efficient
     organization&quot; to perform the performance work statement requirements
     lacked a reasonable basis.
  4. In a negotiated procurement conducted pursuant to Office of Management
     and Budget Circular No. A-76, in which the private-sector offer was to
     be selected on the basis of a cost/technical trade-off, the agency
     improperly failed to consider the protester&apos;s offer to meet a
     performance standard that appeared to exceed the performance work
     statement requirements.</abstract>
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<note>Comptroller General Decision</note>
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