Payne Hackenbracht & Sullivan
Proof of Costs
The contractor bears the burden of proof of costs. Tubergen And Assoc., Inc., ASBCA Nos. 34106, 34107, 90-3 BCA 23,508; Techno Eng'g & Constr., Ltd., ASBCA No. 36869, 90-1 BCA 22,566. A contractor has not met its burden of persuasion as to the appropriate equitable adjustment when its proof consists of allegations without documented support and when neither the Respondent's audit nor the record before the Board supports Appellant's allegations.