Opinion ID: 2656159
Heading Depth: 4
Heading Rank: 6

Heading: ROI Analysis

Text: On September 30, 1998, ADCS submitted a $135,795 invoice for an “ROI.” An “ROI Task Plan” was attached to the invoice. Combs testified that he prepared the task plan, but that he had no experience doing so. Combs also testified that the document was incomplete, and that when he submitted the document to the government “[t]here was immediate push-back” because the document was useless. UNITED STATES V. WILKES 15 Williams testified that ADCS was responsible for preparing an ROI report, and that ADCS had subcontracted that work to PricewaterhouseCoopers. He further testified that “to the extent that it was completed and delivered, [he] believed that [it was of value to the government].” Williams also admitted that he had never seen the “ROI Task Plan” appended to the September 30 invoice, and that it was not the document he prepared with PricewaterhouseCoopers. Williams and Combs appear to be referencing completely different documents. The document that Combs worked on, and which he describes as useless, titled “ROI Task Plan,” is appended to the September 30 invoice. Williams admits to never having seen that document, nor did he have any involvement with the Panama Project at that point. Williams’s testimony at most indicates that ADCS later completed a full ROI analysis, but does nothing to dispute Combs’s contention that the September 1998 invoice sought payment for poor-quality work.