Government Contracts Commons^™

The Auditor's Responsibilities For Fraud Detection And Disclosure: Do The Auditing Standards Provide A Safe Harbor?, James L. Costello

Maine Law Review

Eighty-seven percent of managers recently surveyed were willing to commit financial statement fraud. More than half were willing to overstate assets, forty-eight percent were willing to understate loss reserves and thirty-eight percent would "pad" a government contract. These disturbing results are underscored by the financial miseries still brewing in the savings and loan industry, as well as by other corporate and banking financial debacles of the past decade, including Lincoln Savings & Loan, Wedtech, and the Delorean sports car venture scandal. Amidst these financial ruins we find the chronic element of management fraud. Unfortunately for investors and depositors a troublesome …

The Compliance Mentorship Program: Improving Ethics And Compliance In Small Government Contractors, Jessica Tillipman, Vijaya Surampudi

GW Law Faculty Publications & Other Works

Over the past decade, the anti-corruption, ethics, and compliance landscape has changed dramatically. This is a direct consequence of a global anti-corruption enforcement effort led by the United States through its enforcement of the Foreign Corrupt Practices Act. The increase in enforcement has also been spurred by the adoption of several multilateral anti-corruption agreements, such as the Organization for Economic Co-operation and Development (OECD) Anti-Bribery Convention and the United Nations Convention Against Corruption (UNCAC). These agreements have spurred several countries to enact anti-corruption laws, such as the U.K. Bribery Act, Brazil’s Clean Company Act, and France’s Loi Sapin II. The …

Bitcoin: Order Without Law In The Digital Age, John O. Mcginnis, Kyle Roche

Indiana Law Journal

Modern law makes currency a creature of the state and ultimately the value of its currency depends on the public’s trust in that state. While some nations are more capable than others at instilling public trust in the stability of their monetary institutions, it is nonetheless impossible for any legal system to make the pre-commitments necessary to completely isolate the governance of its money supply from political pressure. This proposition is true not only today, where nearly all government institutions manage their money supply in the form of central banking, but also true of past private banking regimes circulating their …

Palm Papers, Nicole Rothwell

Capstones

The Organized Crime and Corruption Reporting Project (OCCRP) came into possession of a secret dataset of property owners of the Palm Islands, the elite high-end artificial islands on the coast of Dubai.

With over 250 neighborhoods on Dubai’s waterfront, a group of journalists around the world has been investigating who these individuals are that can afford the posh and pricey real estate. While most fall into the uber-rich category, some also have corrupt to criminal backgrounds leading to questions such as if the Palm Islands are truly a real-estate paradise, or instead a refuge for the corrupt.

The task for …

Protecting Whistleblowing (And Not Just Whistleblowers), Evan J. Ballan

Michigan Law Review

When the government contracts with private parties, the risk of fraud runs high. Fraud against the government hurts everyone: taxpayer money is wasted on inferior or nonexistent products and services, and the public bears the burdens attendant to those inadequate goods. To combat fraud, Congress has developed several statutory frameworks to encourage whistleblowers to come forward and report wrongdoing in exchange for a monetary reward. The federal False Claims Act allows whistleblowers to file an action in federal court on behalf of the United States, and to share in any recovery. Under the Dodd- Frank Act, the SEC Office of …

The Coming Impact Of The Amended False Claims Act, Richard J. Oparil

Akron Law Review

This article will first generally describe the background of the False Claims Act ("FCA") and the 1986 Amendment. It will then outline the substantive and procedural areas changed by the Amendment and discuss the manner in which those changes may lead to an increased utilization of the FCA.

Kicking Employers While They Are Down: Vicarious Liability Under The Anti-Kickback Act, Daniel Horner

Catholic University Law Review

The Anti-Kickback Act is one of the instruments the Government uses to punish and prevent procurement fraud. The Act creates criminal and civil liability for the use of kickbacks by government contractors. Specifically, the civil provision contains two subsections -- one punishing employees for their actions, and the other punishing employers under a theory of strict liability. In United States ex rel. Vavra v. Kellogg, Brown & Root, the United States Court of Appeals for the Fifth Circuit held that employers are subject to vicarious liability for their employees' violations of the first subsection of the civil suit provision …

Drawing The Line: Board Of Contract Appeals' Jurisdiction To Make Determinations Of Fraud, Benjamin Williams

Catholic University Law Review

No abstract provided.

Implied Certification Under The False Claims Act, Gregory Klass, Michael Holt

Georgetown Law Faculty Publications and Other Works

The False Claims Act prohibits fraud by government contractors, including a contractor's false certification of compliance with the contract, statutes or regulations. In the early 1990s, some courts began holding that the act of requesting payment from the government implicitly represents such compliance for the purposes the FCA. Circuits are today split on the implied certification doctrine. This Article provides a theory of implied certification, suggests how the circuit split should be resolved and describes how contracting agencies should write contracts in light of the existing rule. There are good reasons for the implied certification rule: it is an information-forcing …

The False Claims Act: How Vigilantes Find Justice Fighting Government Fraud And Corruption, Wayne Turner

University of the District of Columbia Law Review

This comment focuses on the False Claims Act and its increasing potential to bring greater accountability to government programs designed to serve disadvantaged opulations. Citizen avengers play an increasing role in seeking retribution against grafters because existing safeguards built into government contracting and procurement often fail to ensure that taxpayer dollars are spent efficiently. The False Claims Act, the citizens' tool against fraud, is contrasted with the Inspectors General, the federal government's principle means of investigating, auditing, and prosecuting fraud in federal agencies and programs.

Raising The Hue And Crying: Do False Claims Act Qui Tam Relators Act Under Color Of Federal Law?, Isaac B. Rosenberg

W&M Law Student Publications

No abstract provided.

Private Attorneys General V. "War Profiteers": Applying The False Claims Act To Security Contractors In Iraq, Bryan Terry

Seattle University Law Review

In order to provide context for the Custer Battles court's opinion, Part II of this Note generally describes the FCA and the policies behind its qui tam provision, discusses policy rationales behind the use of private security contractors by the U.S. government, and highlights how security contractors like Custer Battles fit into that picture within the reality of present-day Iraq. Part III examines the reasoning of the Custer Battles court, and Part IV critiques that reasoning and the application of precedent in this case. Part V proposes an alternative to the court's reasoning which more closely aligns with the interests …

Gauging The Cost Of Loopholes: Health Care Pricing And Medicare Regulation In The Post-Enron Era, Elizabeth Weeks Leonard

Scholarly Works

This article explores the problem of risk perception and regulatory loopholes in the unique era of corporate governance that followed Enron and other high-profile corporate scandals. The article draws on behavioral law and economics theory to examine pressing issues in U.S. welfare policy reform. The current Administration's domestic agenda features proposals to privatize traditional government welfare programs, including Social Security and Medicare. Those proposals rely on market competition and other profit incentives to improve quality and reduce program costs. The article traces a detailed case study of a prominent for-profit hospital corporation, the impact of public perceptions of corporate wrongdoing, …

The Breakdown Of The United States Government Purchase Card Program And Proposals For Reform, Jessica Tillipman

GW Law Faculty Publications & Other Works

The Government Purchase Card Program introduced purchase cards to streamline the acquisition of items and services under $2,500. Purchase cards have proved to be extremely efficient, with some estimates putting the savings for the Government at $75 per transaction. Unfortunately, the Government has failed to maintain effective controls over cardholders and this has led to systemic abuse, preventing the Government from realizing the full potential of the purchase card program.

There are three main problems with the current scheme. First, cardholders are ignoring internal controls, resulting in purchases that supervisors cannot verify as consistent with procurement regulations. Second, the proliferation …

Blowing The Whistle Louder, Richard C. Reuben

Faculty Publications

Amid the continuing national debate over deficit reduction, a case before the U.S. Supreme Court has multibillion-dollar ramifications in fraud recoveries for the federal government. At issue in Hughes Aircraft Co. v. United States ex rel. Schumer, No. 95-1340, is the reach of the U.S. False Claims Act, 31 U.S.C. § 3729, et seq., which permits private parties to bring whistleblower lawsuits - also called "qui tam" actions - against companies that allegedly are defrauding the government. But they can only bring such actions if the information they present about alleged fraud has not already been "publicly disclosed." The lower …

Government Contracts-Judicial Review Under Disputes Clause, Amos J. Coffman Jr.

Michigan Law Review

In a factual dispute arising under a standard government construction contract, the contractor followed the procedures required by the disputes clause. The contractor, after its claim was denied by the contracting officer, appealed to the Board of Claims and Appeals of the Corps of Engineers. The Board rejected the claim, and the contractor brought suit in the Court of Claims, alleging, in the words of the Wunderlich Act, that the Board's decision was "capricious or arbitrary or so grossly erroneous as necessarily to imply bad faith, or was not supported by substantial evidence." Over the Government's objection, a commissioner of …