OPINION
HART, District Judge.
This matter came on for consideration by the Court on cross-motions for Summary Judgment and on defendants' Motion to Dismiss. Upon consideration of said motions, with points and authorities in support thereof, and of oral arguments by counsel for the parties, and after examination of the 3-volume Contract Audit Manual (DCAAM-7640.1) of the Defense Contract Audit Agency of the Department of Defense, the Court finds as follows...
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