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 2016-06-23 U.S. Government Publishing Office 2006-11-16 monographic deposited born digital 11 p. GA 1.13:B-298694 https://www.govinfo.gov/app/details/GAOREPORTS-B-298694 P0b002ee18fd4a11b f:298694 DGPO 2016-06-23 2016-06-23 GAOREPORTS-B-298694 machine generated eng fdlp COMPTROLLERDECISION GAOREPORTS-B-298694 B-298694 Comptroller General Decision 1. Agency did not perform a reasonable cost realism evaluation when it deleted a certain element of cost from awardee's proposed indirect costs because other offerors accounted for this element as a direct cost; this evaluation did not result in a reasonable assessment of the probable cost of performing the contract associated with the awardee's proposal, given that the adjustment was inconsistent with Cost Accounting Standards 401 and 402 and the firm's cost accounting practices, to which the firm was obligated to adhere in performing the contract.<p/> 2. Protest of evaluation of protester's proposed contingency plan is sustained where the protester provided detailed arguments why the evaluation was unreasonable, which were consistent with the record, and the agency did not explain why the evaluation was reasonable in light of those arguments. https://www.govinfo.gov/content/pkg/GAOREPORTS-B-298694/html/GAOREPORTS-B-298694.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-B-298694/pdf/GAOREPORTS-B-298694.pdf GAO/B-298694 https://www.govinfo.gov/app/details/GAOREPORTS-B-298694 Comptroller General Decision GAO/B-298694; B-298694; B-298694.2; B-298694.3, Kellogg Brown & Root Services, Inc., November 16, 2006;