Free Declaration - District Court of Federal Claims - federal

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS

UNITED MEDICAL SUPPLY COMPANY, INC., Plaintiff v. THE UNITED STATES, Defendant

CONSOLIDATED CASE NOS: MAIN CASE: 03-CV-289 CONSOLIDATED CASE: 07-CV-187 Judge Allegra

DECLARATION OF FRANK L. BROYLES
This Declaration is submitted by me, Frank L. Broyles, attorney for Plaintiff in this case. I declare that the facts stated herein are true and correct, are based on my personal knowledge unless otherwise indicated, and that the opinions expressed herein are my opinions formed as described in this Declaration. 1. The methodology I employed to form my opinions required interpretation and application of the Court's sanction opinion of June 27, 2007. Accordingly, in connection with the preparation of this Declaration, I thoroughly reviewed the Court's sanction opinion, particularly the following language and the expressed bases for it, ... Defendant should be obliged to reimburse Plaintiff for any discovery-related costs, including attorneys' fees, that were incurred after November 18, 2005, because of defendant's malfeasance and misrepresentations, as well as all the costs, including attorney fees, that were incurred in 1

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specifically pursuing this spoliation matter." United Medical Supply Company v. United States, 77 Fed. Cl. 257, 275 (2007). 2. I considered relevant to this Declaration the Court's stated bases for the sanction and the objectives the Court expected the sanction to accomplish. The particular bases I considered relevant to this Declaration included: the findings by the Court that the defendant had violated its duty to preserve evidence "repeatedly, over many years, and in sundry ways, leading to the destruction of many admittedly relevant documents;" misrepresentations by the Government concerning the existence, or non-existence, of documents to both the Court and me; failures by the Government to correct errors as they were discovered; failures by the Government to implement procedures to prevent the type of errors that occurred; and failures by the Government to timely notify the Court of the discovery that documents had been destroyed. The Court imposed the attorneys' fee sanction not only to reimburse Plaintiff for certain types of costs, but also to deter future misconduct. 1 Interpretation of the Court's Sanction Opinion 3. The preparation of this declaration required me to interpret the phrases, "discovery related costs" and "because of defendant's malfeasance and misrepresentations."

When Mr. Amendolia was deposed, which was several months after the publication of the Court's sanction opinion, Mr. Amendolia still had not read or even seen the opinion. This was
1

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4.

I interpreted the phrase "discovery related costs" to mean reasonable charges for: (i) attorney and paralegal time reasonably spent in discovery activities in this matter, including preparation of written discovery requests and preparation for and participation in depositions and telephone interviews with Government employees, (ii) court reporter charges, including original

transcript costs, condensed or etran transcripts, and costs of duplication of exhibits; (iii) travel costs; (iv) charges by Plaintiff's experts associated with assisting in preparation of discovery or review of discovery; and (v) computer research costs. 5. I believed the phrase, "because of defendant's malfeasance and

misrepresentations" had two possible interpretations. I believed it could be interpreted to mean that Defendant would have to reimburse Plaintiff for all its discovery related costs "because of its malfeasance and misrepresentations," or it could mean that only costs caused by the malfeasance and misrepresentation would have to be reimbursed. interpretation. 6. In forming my opinions stated in this Declaration I considered the term "spoliation of evidence" to include not only document destruction caused by the malfeasance, but also evidence lost as a result of delay caused by I formed my opinions using the second

quite surprising to me given the fact that Mr. Amendolia's malfeasance was in large part the cause of the spoliation of evidence described by the Court.

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defendant's malfeasance and misrepresentations, most importantly the impairment of Plaintiff's ability examine witnesses, either because the witnesses could not be identified, or if identified, could not be located, or if located, could not be deposed or interviewed, or if deposed or interviewed, could not reasonably recall the events. 7. In forming my opinions expressed in this declaration, there were several particular significant events I believe warrant further discussion. These are: (i) the Government's destruction of the TAMMIS and MEDLOG data; (ii) production of corrected credit card OIG data by the Government in December 2007; and (iii) the depositions of Colonel Troy Molnar and Debbie Thompson. 8. During discovery in this case, the Government disclosed that the detailed med/surg data maintained on its TAMMIS and MEDLOG systems had been destroyed due to replacement of these systems. In December 2007 the

Government produced some TAMMIS data, which was transaction data primarily from the years 2002 and 2004. That TAMMIS data was not of much use since it represented primarily post-contract period transactions, but it did indicate the type of information contained in the TAMMIS system and also indicated that the replacement of the TAMMIS system did not occur until at least mid-2004, well after this lawsuit had been filed and discovery served.

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9.

In forming my opinions I concluded that the destruction of virtually all the TAMMIS and MEDLOG databases significantly increased the costs associated with discovery attempts to estimate diversions.

10.

In forming my opinions I also concluded that the Defendant's Court ordered interrogatory responses regarding the estimate of maximum diversions based on the OIG database were materially and obviously flawed. Although I

promptly advised Defendant of these flaws, Defendant did not supplement or correct, but it did admit to one of the flaws in response to a request for admission. 11. Accordingly, a considerable effort by one of Plaintiff's experts has been and will be required to analyzing the corrected OIG data provided by defendant in December 2007. 12. Another costly problem I periodically encountered was the Government's sworn and unsworn designation of witnesses to testify on particular subjects who, when deposed, testified that they had no, or very limited, knowledge of the subjects for which they had been designated. 13. Possibly the most egregious example is illustrated by the testimony of Air Force Colonel Troy Molnar, who was identified by the Government in its verified interrogatory responses as being the individual who collected the estimates for the Air Force used by DSCP to prepare its Solicitation estimates.

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Colonel Molnar provided the following deposition testimony on September 25, 2007, beginning on page 5, line 17, Q Colonel Molnar, it's my understanding that you had some involvement in obtaining estimates for what we refer to as the Generation One Prime Vendor Program for the purchase of medical and surgical products by different Air Force hospitals in the Lone Star region; is that correct? A I need clarification on your question, sir. What were the dates of that Prime Vendor Generation Two solicitation? Q The -- the solicitation and the actual estimates that we are referring to were developed in 1995 and the award was made in January of 1997. A That is incorrect then, sir. I was serving a tour in Korea at the time from 1996 to 1998. Q Okay. With respect to the estimates that were developed -- and I would ask the reporter to hand you what she has been given as "Exhibits 1 through 6". A Q A Q Yes, sir. Do you have those exhibits? Yes, and I reviewed them yesterday. Would you look at "Exhibit 3", please?

A Okay. Let me see if I got enough sense to do that. Okay. I am there. Q Okay. The -- now, do you -- did you have a role in developing those estimates that are shown on "Exhibit 3"? A Absolutely not. At the time that these exhibits were done I was stationed at that time at Langley Air Force Base in South Carolina on a logistics fellowship, not -- not involved in prime vendor whatsoever.

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14.

The Molnar deposition was promptly concluded and Government counsel then advised me that I would be entitled to recover my fees and costs and that the Government would provide another witness on the issue. The Government could never identify another witness who was responsible for the estimates and the Government never amended its interrogatory response on the issue.

15.

Several other witnesses that the Government identified as having been involved in the Solicitation estimates testified that they did not have such involvement. In addition to Colonel Molnar, these witnesses were Bruce

Christie at Fort Sill, Debbie Thompson at BAMC and Oscar Molinar at Fort Bliss. Typical of the testimony of these three witnesses was the testimony of Debbie Thompson concerning the Fort Hood estimates, as follows: Q. What involvement did you have in providing the estimates of -- of Darnall's requirements to DSCP, or whatever it was at the time, for the solicitation that went out to United Medical? A. None that I can recall. Q. Because the indication is that you did, and -A. No. I did not provide anything.... Supporting Documentation 16. Relevant time and expense records are attached as Exhibits A, B and C. I recorded and maintained my time records shown on these three exhibits in accordance with my regular practices as described in this paragraph. It is my regular practice to personally key-in time in one-tenths of an hour increment, 7

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generally on the day the activity occurred. Where there are large blocks of time devoted to a single activity, I make a subjective reduction in the time elapsed to account for the general inefficiencies associated with such a prolonged effort. 17. Except for the Activity Code column shown on the attached exhibits, the data in all columns is based on computer entries made reasonably

contemporaneously with the activity represented. It is the regular practice of my firm and me to make and maintain such records and they are made either by persons with personal knowledge of the events recorded or based on information provided by persons with such personal knowledge. 18. The activity code (column 1) was inserted as an additional entry for purposes of this Declaration and the activity description for a few entries was expanded from the original entry to provide additional detail.

*** (continued on next page) ***

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19.

The activity codes used are:
Code S OIG D Description Work primarily concerned with spoliation pleadings and discovery pertaining specifically to the spoliation issue. Work primarily concerned with obtaining and analyzing the OIG data, including the corrected OIG data submitted by the Government in 2007. General discovery work, primarily depositions and interviews and preparing for those activities if such activities resulted from the Government's malfeasance, e.g., the Troy Molnar and Debbie Thompson depositions discussed herein. Depositions or interviews with individual credit card holders. Work concerned with preparing this declaration including analysis of various time and expense entries for inclusion or exclusion from this declaration as an activity resulting from the Government's malfeasance. Estimated costs for expected future activities and costs resulting from the malfeasance described by the Court.

CC DEC

X

20.

To assist the Court and Government counsel in reviewing this Declaration, my firm's time and expense records were organized in Microsoft Excel spreadsheet format and that same spreadsheet was sorted in three different manners. Spreadsheet Exhibit A is sorted by date of activity or expenditure, Spreadsheet Exhibit B is sorted by professional timekeeper, and Spreadsheet Exhibit C is sorted by the activity codes described in the next paragraph.

Opinion of Reimbursable Costs 21. It is my opinion that Plaintiff's reasonable discovery related costs subject to reimbursement under the Court's sanctions order, including attorneys' fees, 9

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are not less than $175,000.00. This amount represents approximately 20% of Plaintiff's total fees and costs to date, based on a lodestar calculation. 22. Based on the language of the sanctions opinion, it is my opinion that the legal activities and associated charges shown on Exhibits A, B, and C resulted from the malfeasance by the Government as described by the Court and were reasonably necessary to the prosecution of Plaintiff's discovery efforts at the time they were performed. It is also my opinion that the charges shown for such activities are reasonable. 23. As shown below, $175,000 is approximately a 20% reduction from "lodestar" fee calculation plus costs incurred in performing the tasks for which reimbursement is sought. 24. Exhibits A, B and C reflect reduced charges for a number of entries. I

concluded that a reduction in charges was generally appropriate where there were multiple primary purposes for the activity. I also concluded that a

reduction was generally appropriate if two attorneys participated on behalf of Plaintiff. Finally, where the activity was travel time, a charge reduction was considered appropriate. 25. I have testified routinely over many years regarding the reasonableness and necessity of attorney charges, particularly as described in the Fifth Circuit case of In re First Colonial Corp., 544 F.2d 1291 (5th Cir. 1977). My testimony has included testimony in support of claimed fees and expenses and in opposition to 10

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such claims. Accordingly, I am familiar with the customary fees and associated litigation expenses charged by business litigation attorneys of varied experience, both in the Dallas-Fort Worth area and nationally. 26. My customary billing rate in 2005 was $300 per hour, $350 per hour in 2006 and $390 per hour in 2007 and currently. These rates are reasonable for the

time and place where the services were performed. 27. Other attorneys whose work product is reflected in the exhibits are Jim Morris, Dane Field and Karen Pollak. At the time their work was performed, Mr. Morris and Mr. Field were partners in our firm and were experienced litigation attorneys. 2 Ms. Pollak was a associate trial attorney. I am familiar with their qualifications and the rates charged by attorneys in the Dallas-Fort Worth Texas area with similar experience. Based on that familiarity, the hourly rates charged by them for the legal activities shown on Exhibits A, B and C are reasonable at the time the charge was made. The customary charge for

paralegal work by my firm over the period shown varies between $75 and $150 per hour. The paralegal charges of $125 per hour are reasonable for the

activities shown at the time the activity was performed. 28. A summary of Exhibits A, B and C is as follows:

2

Mr. Morris charged $275 per hour, Mr. Field and Ms. Pollak charged $240 per hour.

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Summary by Activity Code:
Professional fees S $72,533 OIG $74,713 D $21,905 CC $5,980 DEC $11,735 X $15,000 Totals $201,866 Total professional fees and expenses less reductions: $205,705 Code Professional hours 219.5 302.85 76.1 17.15 33.15 Other charges $3,145.02 0 $5,697.10 $337.25 0 $850.00 $10,029.37 Fee and Expense Reductions $200 0 $4,840 $1,150 0 0 ($6,190)

Summary by Professional:
Professional F. Broyles D. Field J. Morris K. Pollak Paralegal Totals Professional hours 472.05 12.90 1.70 17.60 174.5 678.75 Billing Rate($/hr) $354 (blended) $240 $275 $240 $125 $304/hr avg Professional fees $167,105 $3,096 $467 $4,224 $21,812 $196,704

I declare under penalty of perjury that the above statements of fact are true and correct and that the opinions expressed are my opinions. Signed February 1, 2008.

s/Frank L. Broyles Frank L. Broyles

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CERTIFICATE OF SERVICE Pursuant to Court Rule, service of this declaration and attached exhibits will be effected by the Clerk's automatic ECF notification to Mr. Chadwick shortly after they are ECF filed.

s/ Frank L. Broyles

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Code S S S S S S S OIG S OIG OIG S OIG OIG OIG OIG OIG OIG OIG OIG OIG

DATE

DESCRIPTION OF ACTIVITY

TIME KEEPER fb fb dsf fb rw rw fb fb fb rw rw fb rw rw rw rw rw rw rw rw rw

HRS 0.50 0.20 3.50 0.20 0.20 7.70 1.00 0.70 2.60 3.50 4.60 3.90 7.60 7.90 4.90 6.80 0.70 5.60 0.30 7.70 7.50

Reduction ($)

Charges ($)

10/25/2005 Review status report filed by Defendant re: destruction of records Draft Motion to Modify Scheduling Order based on potential 10/29/2005 spoliation 11/2/2005 Research on bad faith and spoliation 11/8/2005 Review Court's order re: potential spoliation 11/21/2005 Organized hearing notebook for hearing on December 5, 2005 11/21/2005 Assemble exhibits from exhibit list for December 5, 2005 hearing Meeting and conference with Ruth Wu regarding hearing notebook 11/23/2005 and exhibits for December 5, 2005 hearing Meeting with Ms. Wu re: revised methodology for estimating 12/1/2005 diversion claim based on Gov't interrogatory response. 12/1/2005 Preparation for hearing on December 5, 2005 12/1/2005 Work on spreadsheets to estimate diverted purchases 12/1/2005 Work on Ft. Hood data analysis for diversion claim Prepare for and participate in status conference, meeting with 12/5/2005 opposing counsel re: potential issues to be resolved. 12/5/2005 Continued work on Fort Hood data re: diversion estimates 12/6/2005 Continued work on Fort Hood data re: diversion estimates 12/7/2005 Review Roche production re: diversion claim 12/9/2005 Review Roche production re: diversion claim (continued) 12/12/2005 Review Roche production re: diversion claim (continued) 12/14/2005 Revised Ft. Hood analysis re: diversion estimates 12/14/2005 Began analysis of Ethicon production re: diversion claim 12/15/2005 Continued revision of Ft. Hood analysis 12/16/2005 Continued revision of Ft. Hood analysis

Exhibit A for declaration.xls

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OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG S S OIG OIG OIG S S S S S S OIG OIG S S S

12/19/2005 12/19/2005 12/20/2005 12/21/2005 12/22/2005 12/23/2005 12/27/2005 12/28/2005 12/29/2005 12/30/2005 3/7/2006 4/21/2006 4/24/2006 4/26/2006 6/21/2006 6/22/2006 7/6/2006 7/10/2006 7/10/2006 7/11/2006 7/12/2006 7/12/2006 7/14/2006 7/17/2006 7/18/2006 7/24/2006 7/25/2006

Compare Wilford Hall and United Medical suppliers per Mr. Broyles instructions Continue analysis of Ethicon production Continue analysis of Ethicon production Continue analysis of Ethicon production Continue analysis of Ethicon production Continue analysis of Ethicon production; summarize Ft. Hood data continue analysis of Ethicon production Continue analysis of Ethicon production Prepare summary of Ethicon data Review and revise summary of Ethicon data Reorganize Ethicon data per Mr. Broyles instructions Review documents in preparation for hearing on April 25, 2006 Work on sanctions motion Review Court's order re: production of data Review recent production of documents by Defendant Work on analysis of data produced by Defendant Review documents filed by Defendant Work on Response to Affidavits filed by U.S. Review affidavit, review court order; conference with Mr. Broyles re: same Continued work on response to affidavits filed by U.S. Conference with Mr.Morris re: affidavit objections. Conference with Mr. Broyles re: objections to affidavits filed by Defendant including review of potential objections Continued analysis of DoD Data from OIG Continued analysis of OIG data Assemble spoliation research for Mr. Broyles Work on spoliation brief including research Work on spoliation brief (continued)

rw rw rw rw rw rw rw rw rw rw rw fb fb fb fb fb fb fb jwm fb fb jwm fb fb jwm fb fb

3.70 3.20 7.10 7.20 7.50 7.10 7.50 7.60 4.30 4.40 5.30 5.00 4.25 0.20 1.00 1.70 4.50 3.00 0.50 2.00 0.70 0.70 7.00 7.00 0.50 12.50 5.50

Exhibit A for declaration.xls

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S S S S OIG S S S S S S S S S S S S S S S S S S OIG OIG

7/26/2006 Work on spoliation brief (continued) 7/28/2006 Continued work on spoliation brief 7/30/2006 Finalize text portion of brief re: spoliation Finalize brief, assemble appendices, redact per confidentiality 7/31/2006 agreement; upload brief and appendix. 8/1/2006 Amend diversion calculations, draft answer to interrogatory 9 8/4/2006 Work on issues to be raised in reply brief re: spoliation 8/7/2006 Research re: spoliation and defenses to a spoliation claim 8/7/2006 Review of Casey Affidavit filed with Court 8/7/2006 Work on reply brief re: spoliation 8/9/2006 Work on reply brief re: spoliation 8/10/2006 Work on reply brief re: spoliation Work on reply brief re: spoliation including review of cases cited by 8/11/2006 Defendant in its brief Work on reply brief re: spoliation including review of cases cited by 8/12/2006 Defendant in its brief 8/15/2006 Continued work on reply brief re: spoliation 8/16/2006 Review and comment on reply brief re: spoliation Finalize reply brief re: spoliation; review table of contents and table 8/16/2006 of authorities 8/20/2006 Prepare for hearing on August 22, 2007 re: spoliation Continued preparation for hearing re: spoliation including review of 8/21/2006 Brown and Chadwick affidavits Continued preparation for hearing re: spoliation; participate in 8/22/2006 hearing 8/23/2006 Prepare initial draft of document preservation order 8/24/2006 Review Court's order (reduced charge) Revise declaration per Court's order; review spoliation cases 8/25/2006 supplied by Mr. Field 9/11/2006 Review Court's document preservation order 9/18/2006 Began review of latest OIG data produced 9/25/2006 Continued review of latest OIG Data produced

fb fb fb fb fb fb dsf fb fb fb fb fb fb fb dsf fb fb fb fb fb fb fb dsf fb fb

7.00 6.00 7.00 11.50 1.50 3.50 1.30 0.20 5.00 5.00 2.00 6.00 2.00 6.00 1.00 4.00 2.00 4.00 6.50 1.20 2.10 1.80 0.20 2.00 6.00

($200.00)

Exhibit A for declaration.xls

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S OIG OIG S S S OIG

9/30/2006 Periodic Westlaw charges for research on spoliation Continued review of latest OIG Data produced; prepare email re: 10/24/2006 objection to discovery served by Defendant Various correspondence to Defendant's counsel re: discovery 10/25/2006 deficiencies Began review of retention and spoliation material prepared by 10/27/2006 Defendant per Court's order and compare to Court's order 10/31/2006 Work on joint status report and Exhibit re: status of MTF affidavits Work on joint status report and Exhibit re: status of MTF affidavits; 11/6/2006 discuss same with opposing counsel 11/7/2006 Begin analysis of OIG data for Texas facilities

chg fb fb fb fb fb fb 2.00 0.30 4.00 6.00 2.40 0.90

$478.00

S S S

Review document preservation order and Government descriptions 11/13/2006 in response to order; identify documents per order fb 11/21/2006 Review of Production Summary from Defendant fb Review file re: motion to compel pursuant to Court's order of 12/7/2006 December 1, 2006. fb Continue review and compliance with Court's order of December 1, 2006 including review of various email correspondence with 12/8/2006 Defendant's counsel and preparation and filing of JSR. fb Various communications with counsel re: status of DMDC data; 12/15/2006 prepare JSR. fb 12/28/2006 Begin preparation of chart re: discovery requests and responses 12/29/2006 Review DMDC data in preparation for database proposal Prepare database proposal for DMDC data. Request status of 1/2/2007 DFAS data Review correspondence file re: Plaintiff's attempts to obtain 1/2/2007 discovery 1/5/2007 Review file in preparation for status conference fb fb fb fb fb

3.00 0.60 3.00

S OIG S OIG OIG S S

2.50 0.50 1.00 3.00 2.00 2.00 2.00

Exhibit A for declaration.xls

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S S S

1/8/2007 Review file in preparation for status conference 1/8/2007 Participate in status conference

fb fb

2.00 1.70 4.00

1/15/2007 Review file re: motion in limine issues re: negligent estimation issue fb Review docket sheet and correspondence with opposing counsel 1/17/2007 re: deficiency filing by defendant per Court's order of Jan. 9, 06(?); 1/22/2007 1/24/2007 2/9/2007 2/12/2007 2/22/2007 2/23/2007 2/26/2007 2/27/2007 3/1/2007 3/13/2007 3/22/2007 3/22/2007 3/23/2007 3/31/2007 4/6/2007 4/7/2007 4/11/2007 4/13/2007 4/19/2007 5/3/2007 5/11/2007 5/11/2007 Preparation of index re: CD document production by Defendant Review scanned documents, primarily from Fort Sill Continued review and analysis of OIG data Continued review and analysis of OIG data and DFAS data Continued review and preparation of index of CDs' produced by Defendant Continued review of OIG data Continued review of OIG data and analysis Continued review of OIG data and analysis Review affidavit of Mr. Brown Work on proposed joint status order Attend status conference Begin research for supplemental brief on spoliation. Continued research for supplemental brief on spoliation Period Westlaw charges for research on spoliation Continued examination of OIG data Review of OIG CD Continued research for supplemental brief on spoliation Finalize supplemental brief on spoliation Review Rocky_all_SIC_57_TX and delete obviously irrelevant records Courier charges to Mr. Brown's counsel Telephone call to Mr.Peter Brown's counsel's office Participate in status conference

S OIG D OIG OIG OIG OIG OIG OIG S S S S S S OIG OIG S S OIG S S S

fb ac ac fb fb ac fb fb fb fb fb fb fb fb chg fb fb fb fb fb chg fb fb

0.60 1.00 1.50 4.00 5.00 5.10 6.00 2.00 6.00 0.40 0.40 2.00 2.00 2.00 $758.99 6.00 3.00 2.00 2.00 $16.78 0.20 0.30

Exhibit A for declaration.xls

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S S S S S S S OIG OIG S OIG OIG OIG S D OIG/D OIG/D OIG D

5/17/2007 5/24/2007 5/30/2007 5/31/2007 6/6/2007

Assemble documents for deliver to Mr. Brown's counsel per his request Prepare for deposition of Mr. Brown Preparation for deposition of Mr. Brown Prepare for and attend deposition of Mr. Brown Ct Reporter charge, deposition of Peter Brown

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2.00 2.00 4.25 3.70 $651.50 1.00 0.30 2.00 6.00 6.50 6.50 4.70 2.60 $297.75 0.20 4.30 $183.33 3.50 11.00

6/11/2007 Discussion with Mr. Bandy re: deposition testimony of Mr. Brown 6/12/2007 Prepare Brown transcript for ECF filing Meeting with trial staff re: comparison of J&J data with initial OIG 6/14/2007 data produced by Defendant Review OIG data in preparation for depositions of O. Molinar and D. 6/15/2007 Thompson Assist Mr. Broyles with organization of CD data and preparation for 6/18/2007 deposition of Mr. Amendolia Continued Review OIG data in preparation for depositions of O. 6/18/2007 Molinar and D. Thompson 6/20/2007 Continue review and organization of CD data base 6/21/2007 Continue review and organization of CD data base 6/22/2007 Spoliation hearing; transcript charge Prepare email deposition to Defendant's counsel re: deposition 6/24/2007 schedule 6/25/2007 Prepare for deposition at Ft. Sill 6/26/2007 Mileage charge for Christie deposition (fb) Review and reformat excel tables from Vance and Ft. Sill, various 6/26/2007 DAPA manufacturers 6/26/2007 Deposition at Fort Sill (reduced charge)

($1,200.00)

OIG OIG S

Review and reformat excel tables from AFBs Tinker; Altus; Vance; 6/27/2007 Laughlin; Kirtland, Brooks, Dyess, Goodfellow and Randolph cm 6/27/2007 Review and reformat excel tables from Brooke Army. cm 6/27/2007 Review opinion on spoliation dsf

2.70 0.30 0.40

Exhibit A for declaration.xls

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D D D OIG S S OIG OIG D OIG OIG OIG OIG OIG OIG OIG

6/27/2007 Prepare for deposition of D.Thompson at BAMC (reduced charge) San Antonio travel expenses in connection with Thompson 6/28/2007 deposition (reduced charge) Attend deposition of Ms. Thompson including travel time (reduced 6/28/2007 charge) Review of OIG data for primary credit card purchases at BAMC and 6/28/2007 Fort Hood 6/29/2007 Read spoliation opinion from Court; discuss same with expert 6/29/2007 Discussion with Mr. Bandy re: spoliation opinion from Court 6/30/2007 Work on OIG summary for meeting with expert Review records of Sheppard AFB and prepare email 7/1/2007 correspondence to Defendant re: deposition schedule Read email correspondence from Defendant re: deposition 7/2/2007 schedule 7/2/2007 Finalize OIG Summary for Fort Sill Prepare summary of credit card purchases at Ft. Sill for top DAPA 7/3/2007 holders. Continued review of OIG data re: SIC 5047; prepare spreadsheet 7/5/2007 re: other SIC 7/6/2007 Continued analysis of 20,000 selected OIG records re: 5047 issue Prepare excel summary of OIG data for BAMC, Ft. Sill, Ft. Hood, Ft. 7/9/2007 Huachuca, McGaw purchases Prepare summary of 1998 purchases from OIG data to compare to 7/9/2007 "maximum" diversions claimed by Defendant Continued review of OIG data and comparison with "maximum" 7/10/2007 estimated by Defendant Prepare correspondence to Defendant's counsel re: remaining 7/11/2007 discovery issues arising out of Court's spoliation opinion 7/12/2007 Review selected 1998 DAPA catalogue files

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3.60

($500.00) ($140.00) $285.00

6.00 2.80 1.25 0.80 2.50 0.30 0.20 3.00 4.00 7.50 6.25 1.50 4.25 3.00

($900.00)

S D

fb fb

0.20 1.50

Exhibit A for declaration.xls

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D D D D D OIG S D D D S/D S/D D S S/D S/D D D D D S

Read and respond to Defendant counsel's correspondence re: 7/12/2007 discovery extension 7/12/2007 Review and summarize deposition transcript of Bruce Christie Read and respond to Defendant counsel's correspondence re: 7/17/2007 discovery extension Time entry (7/12/2007 - 7/19/2007) for review of MTF usage data at 7/19/2007 various MTFs Read and respond to Defendant counsel's correspondence re: 7/23/2007 discovery extension Review correspondence from Defendant's counsel re: OIG problem; 7/24/2007 prepare motion for extension of discovery deadline 8/1/2007 Retrieve and assemble documents for Amendolia deposition 8/3/2007 Transcript charge deposition of Debbie Thompson 8/3/2007 Transcript charge deposition of Bruce Christie 8/9/2007 Review documents produced from TAMMIS database 9/16/2007 Travel time - reduced charge 9/16/2007 Travel time - reduced charge Prepare for and participate in deposition of Ms. Flatley and Ms. 9/18/2007 Galligan (reduced charge) 9/18/2007 Prepare for deposition of Mr. Amendolia 9/19/2007 Travel time (reduced charge) 9/19/2007 Travel time (reduced charge) 9/20/2007 Court reporter charges for Galligan deposition (reduced charge) 9/20/2007 Court Reporter charges in connection with deposition of Ms. Flatley 9/20/2007 Travel time - no charge Participate in depositions of Ms. Flatley, Ms. Owen and Ms. Galligan 9/20/2007 (reduced charge). 9/20/2007 Continued preparation for deposition of Mr. Amendolia

fb fb fb cm fb fb fb chg chg fb fb kp fb fb fb kp chg chg fb fb fb

0.10 1.00 0.10 16.70 0.10 1.00 2.00 $991.70 $1,243.50 1.00 5.00 5.00 4.00 3.00 5.00 5.00 ($1,000.00) ($600.00) ($500.00) ($1,000.00) ($600.00) ($200.00) ($400.00) 4.00 3.10 0.75 ($800.00) $485.00 $686.00

Exhibit A for declaration.xls

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D D D S S/D D D D D D D D

9/20/2007 9/20/2007 9/21/2007 9/21/2007 9/21/2007 9/21/2007 9/21/2007 9/21/2007 9/21/2007 9/25/2007 9/25/2007 9/25/2007

D D

10/5/2007 10/6/2007

OIG DEC DEC DEC D D D D

10/11/2007 10/15/2007 10/22/2007 10/23/2007 10/24/2007 10/24/2007 10/24/2007 10/24/2007

Participate in depositions of Ms. Flatley, Ms. Owen and Ms. Galligan (reduced charge per 2 atty reduction) Travel time - no charge Court reporter charges for Helen Connor Court reporter charges for Amendolia deposition Travel charges for Philadelphia depositions (reduced charge) Participate in deposition of Mr. Amendolia Participate in deposition re: GPO estimates Travel time (reduced charge) Participate in deposition of Ms. Helen Connor court reporter charges for Molnar deposition Prepare for and participate in deposition of Col. Molnar Attend deposition of Colonel Molnar Review DFAS data from electronic CD, proivde to opposing counsel, compare to Exhibit 7, review and respond to varioius correspondence from dSCP counsel (2.0); participate in conference call with Debby Yates at DFAS. (.3) Review notes from telephone conversation with Ms. Yates and Mr. Chjadwick and prepare proposed stipulations. Read email correspondence from Defendant re:status of OIG corrected data and discuss same with creditors committee representative Work on declaration Continued review of time records and docket sheet in connection with preparation of declaration. Continued review of time records and docket sheet in connection with preparation of declaration. travel expenses in connection with deposition of Oscar Molinar at Fort Bliss Court Reporter fees in connection with Molinar deposition Prepare for and attend deposition of Oscar Molinar Travel time for Molinar deposition (reduced charge)

kp kp chg chg chg fb fb fb fb chg fb kp

3.10 4.00

($400.00) $395.00 $942.00 $1,150.00

($500.00) 1.50 0.60 1.50 0.50

$486.65 1.50 0.50

fb fb

0.30 1.00

fb fb fb fb chg chg fb fb

4.00 1.60 5.00 8.00 ($200.00) ($400.00) 2.50 5.00 ($800.00) $401.00 $723.25

Exhibit A for declaration.xls

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OIG OIG

10/26/2007 Review and respond to Defendants Motion re: providing OIG data 10/29/2007 Review motion filed by Defendant re: OIG deadline, draft response Continue work on response to discovery extension, review Court's 10/30/2007 order, prepare motion to modify order with respect to declaration. 11/8/2007 Organize and summarize 1999 OIG data for Texas facilities Work on declaration (continued review and analysis of time and 11/24/2007 expense records). 12/6/2007 Work on declaration Conference call with Government counsel and T. Sgt. Halley re: his 12/11/2007 use of credit card for med/surg purchases 12/11/2007 Begin preparation of stipulations re: T. Sgt. Halley 12/11/2007 Conference call with Government counsel and T. Sgt. Halley 12/11/2007 Review notes from conference call with T. Sgt Halley 12/13/2007 Meeting with experts re: impact of corrected OIG data Continue review of 7 new CDs produced by the Government 12/31/2007 including TAMMiS and corrected OIG data 1/2/2008 Compare sample of TAMMIS data to old OIG data 1/17/2008 Analyze Corpus Christi corrected OIG data Continued analysis of corrected OIG data and continued review of 1/18/2008 TAMMIS sample. 1/19/2008 Continued analysis of corrected OIG data 1/20/2008 Continued analysis of corrected OIG data 1/21/2008 Continued analysis of corrected OIG data 1/22/2008 Prepare for depositions at Fort Hood 1/23/2008 Continued preparation for depositions at Fort Hood 1/23/2008 Travel to Fort Hood (reduced charge) 1/23/2008 Review and compare Wilford Hall data to corrected OIG data Travel expenses in connection with depositions of Fort Hood credit 1/24/2008 card users (Jan 08).

fb fb

0.60 1.25

DEC OIG DEC DEC CC CC CC CC OIG OIG oig OIG OIG OIG OIG OIG CC CC CC OIG CC

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2.30 3.70 0.75 4.50 0.50 0.60 0.50 0.30 4.00 3.00 2.00 4.00 6.00 4.50 3.00 2.50 3.25 4.00 3.00 3.50

($400.00)

($50.00)

($550.00)

$337.25

Exhibit A for declaration.xls

Page 10

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CC CC DEC OIG DEC DEC X/CC

X/S/OIG

1/24/2008 participate in depositions of Fort Hood credit card users 1/24/2008 Return travel from Fort Hood (reduced charge) Continued review of documents and correspondence in preparation 1/25/2008 for finalizing declaration 1/26/2008 Continued analysis of corrected OIG data Continued analysis of time and expense entries to determine which 1/29/2008 should be included and which should be excluded 1/30/2008 Continued work on declaration expected charge for court reporter at Fort Hood re: credit card users 2/2/2222 (Jan. 08) Projected expert witnesses associated with review of sanctions order and analysis of OIG data, unavailable witnesses etc. plus 2/2/2222 attorneys time

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2.00 3.00 3.00 1.50 3.00 5.00

($550.00)

$850.00

chg

$15,000.00

Exhibit A for declaration.xls

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Code S S OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG S/D

DATE

DESCRIPTION OF ACTIVITY

TIME KEEPER rw rw rw rw rw rw rw rw rw rw rw rw rw rw rw rw rw rw rw rw rw rw rw rw kp

HRS 0.20 7.70 3.50 4.60 7.60 7.90 4.90 6.80 0.70 5.60 0.30 7.70 7.50 3.70 3.20 7.10 7.20 7.50 7.10 7.50 7.60 4.30 4.40 5.30 5.00

Reduction ($)

Charges ($)

11/21/2005 Organized hearing notebook for hearing on December 5, 2005 11/21/2005 12/1/2005 12/1/2005 12/5/2005 12/6/2005 12/7/2005 12/9/2005 12/12/2005 12/14/2005 12/14/2005 12/15/2005 12/16/2005 12/19/2005 12/19/2005 12/20/2005 12/21/2005 12/22/2005 12/23/2005 12/27/2005 12/28/2005 12/29/2005 12/30/2005 3/7/2006 9/16/2007 Assemble exhibits from exhibit list for December 5, 2005 hearing Work on spreadsheets to estimate diverted purchases Work on Ft. Hood data analysis for diversion claim Continued work on Fort Hood data re: diversion estimates Continued work on Fort Hood data re: diversion estimates Review Roche production re: diversion claim Review Roche production re: diversion claim (continued) Review Roche production re: diversion claim (continued) Revised Ft. Hood analysis re: diversion estimates Began analysis of Ethicon production re: diversion claim Continued revision of Ft. Hood analysis Continued revision of Ft. Hood analysis Compare Wilford Hall and United Medical suppliers per Mr. Broyles instructions Continue analysis of Ethicon production Continue analysis of Ethicon production Continue analysis of Ethicon production Continue analysis of Ethicon production Continue analysis of Ethicon production; summarize Ft. Hood data continue analysis of Ethicon production Continue analysis of Ethicon production Prepare summary of Ethicon data Review and revise summary of Ethicon data Reorganize Ethicon data per Mr. Broyles instructions Travel time - reduced charge

($600.00)

Copy of Exhibit b for declaration.xls

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S/D D D D CC CC S S S S S S S OIG S S S S OIG OIG OIG S S

9/19/2007 Travel time (reduced charge) Participate in depositions of Ms. Flatley, Ms. Owen and Ms. Galligan 9/20/2007 (reduced charge per 2 atty reduction) 9/20/2007 Travel time - no charge 9/25/2007 Attend deposition of Colonel Molnar 12/11/2007 Conference call with Government counsel and T. Sgt. Halley 12/11/2007 Review notes from conference call with T. Sgt Halley Review affidavit, review court order; conference with Mr. Broyles re: 7/10/2006 same Conference with Mr. Broyles re: objections to affidavits filed by 7/12/2006 Defendant including review of potential objections 7/18/2006 Assemble spoliation research for Mr. Broyles 10/25/2005 Review status report filed by Defendant re: destruction of records Draft Motion to Modify Scheduling Order based on potential 10/29/2005 spoliation 11/8/2005 Review Court's order re: potential spoliation Meeting and conference with Ruth Wu regarding hearing notebook 11/23/2005 and exhibits for December 5, 2005 hearing Meeting with Ms. Wu re: revised methodology for estimating 12/1/2005 diversion claim based on Gov't interrogatory response. 12/1/2005 Preparation for hearing on December 5, 2005 Prepare for and participate in status conference, meeting with 12/5/2005 opposing counsel re: potential issues to be resolved. 4/21/2006 4/24/2006 4/26/2006 6/21/2006 6/22/2006 7/6/2006 7/10/2006 Review documents in preparation for hearing on April 25, 2006 Work on sanctions motion Review Court's order re: production of data Review recent production of documents by Defendant Work on analysis of data produced by Defendant Review documents filed by Defendant Work on Response to Affidavits filed by U.S.

kp kp kp kp kp kp jwm jwm jwm fb fb fb fb fb fb fb fb fb fb fb fb fb fb

5.00 3.10 4.00 0.50 0.50 0.30 0.50 0.70 0.50 0.50 0.20 0.20 1.00 0.70 2.60 3.90 5.00 4.25 0.20 1.00 1.70 4.50 3.00

($600.00) ($400.00)

($50.00)

Copy of Exhibit b for declaration.xls

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S S OIG OIG S S S S S S OIG S S S S S S S S S S S S S S

7/11/2006 7/12/2006 7/14/2006 7/17/2006 7/24/2006 7/25/2006 7/26/2006 7/28/2006 7/30/2006 7/31/2006 8/1/2006 8/4/2006 8/7/2006 8/7/2006 8/9/2006 8/10/2006 8/11/2006 8/12/2006 8/15/2006 8/16/2006 8/20/2006 8/21/2006 8/22/2006 8/23/2006 8/24/2006

Continued work on response to affidavits filed by U.S. Conference with Mr.Morris re: affidavit objections. Continued analysis of DoD Data from OIG Continued analysis of OIG data Work on spoliation brief including research Work on spoliation brief (continued) Work on spoliation brief (continued) Continued work on spoliation brief Finalize text portion of brief re: spoliation Finalize brief, assemble appendices, redact per confidentiality agreement; upload brief and appendix. Amend diversion calculations, draft answer to interrogatory 9 Work on issues to be raised in reply brief re: spoliation Review of Casey Affidavit filed with Court Work on reply brief re: spoliation Work on reply brief re: spoliation Work on reply brief re: spoliation Work on reply brief re: spoliation including review of cases cited by Defendant in its brief Work on reply brief re: spoliation including review of cases cited by Defendant in its brief Continued work on reply brief re: spoliation Finalize reply brief re: spoliation; review table of contents and table of authorities Prepare for hearing on August 22, 2007 re: spoliation Continued preparation for hearing re: spoliation including review of Brown and Chadwick affidavits Continued preparation for hearing re: spoliation; participate in hearing Prepare initial draft of document preservation order Review Court's order (reduced charge)

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2.00 0.70 7.00 7.00 12.50 5.50 7.00 6.00 7.00 11.50 1.50 3.50 0.20 5.00 5.00 2.00 6.00 2.00 6.00 4.00 2.00 4.00 6.50 1.20 2.10

($200.00)

Copy of Exhibit b for declaration.xls

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S OIG OIG OIG OIG S S S OIG

Revise declaration per Court's order; review spoliation cases 8/25/2006 supplied by Mr. Field 9/18/2006 Began review of latest OIG data produced 9/25/2006 Continued review of latest OIG Data produced Continued review of latest OIG Data produced; prepare email re: 10/24/2006 objection to discovery served by Defendant Various correspondence to Defendant's counsel re: discovery 10/25/2006 deficiencies Began review of retention and spoliation material prepared by 10/27/2006 Defendant per Court's order and compare to Court's order 10/31/2006 Work on joint status report and Exhibit re: status of MTF affidavits Work on joint status report and Exhibit re: status of MTF affidavits; 11/6/2006 discuss same with opposing counsel 11/7/2006 Begin analysis of OIG data for Texas facilities

fb fb fb fb fb fb fb fb fb

1.80 2.00 6.00 2.00 0.30 4.00 6.00 2.40 0.90

S S S

Review document preservation order and Government descriptions 11/13/2006 in response to order; identify documents per order fb 11/21/2006 Review of Production Summary from Defendant fb Review file re: motion to compel pursuant to Court's order of 12/7/2006 December 1, 2006. fb Continue review and compliance with Court's order of December 1, 2006 including review of various email correspondence with 12/8/2006 Defendant's counsel and preparation and filing of JSR. fb Various communications with counsel re: status of DMDC data; 12/15/2006 prepare JSR. fb 12/28/2006 Begin preparation of chart re: discovery requests and responses 12/29/2006 Review DMDC data in preparation for database proposal Prepare database proposal for DMDC data. Request status of 1/2/2007 DFAS data fb fb fb

3.00 0.60 3.00

S OIG S OIG OIG

2.50 0.50 1.00 3.00 2.00

Copy of Exhibit b for declaration.xls

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S S S S S

1/2/2007 1/5/2007 1/8/2007 1/8/2007

Review correspondence file re: Plaintiff's attempts to obtain discovery Review file in preparation for status conference Review file in preparation for status conference Participate in status conference

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2.00 2.00 2.00 1.70 4.00

1/15/2007 Review file re: motion in limine issues re: negligent estimation issue fb Review docket sheet and correspondence with opposing counsel re: deficiency filing by defendant per Court's order of Jan. 9, 06(?); Continued review and analysis of OIG data Continued review and analysis of OIG data and DFAS data Continued review of OIG data Continued review of OIG data and analysis Continued review of OIG data and analysis Review affidavit of Mr. Brown Work on proposed joint status order Attend status conference Begin research for supplemental brief on spoliation. Continued research for supplemental brief on spoliation Continued examination of OIG data Review of OIG CD Continued research for supplemental brief on spoliation Finalize supplemental brief on spoliation Review Rocky_all_SIC_57_TX and delete obviously irrelevant records Telephone call to Mr.Peter Brown's counsel's office Participate in status conference Assemble documents for deliver to Mr. Brown's counsel per his request Prepare for deposition of Mr. Brown Preparation for deposition of Mr. Brown

S OIG OIG OIG OIG OIG S S S S S OIG OIG S S OIG S S S S S

1/17/2007 2/9/2007 2/12/2007 2/23/2007 2/26/2007 2/27/2007 3/1/2007 3/13/2007 3/22/2007 3/22/2007 3/23/2007 4/6/2007 4/7/2007 4/11/2007 4/13/2007 4/19/2007 5/11/2007 5/11/2007 5/17/2007 5/24/2007 5/30/2007

fb fb fb fb fb fb fb fb fb fb fb fb fb fb fb fb fb fb fb fb fb

0.60 4.00 5.00 6.00 2.00 6.00 0.40 0.40 2.00 2.00 2.00 6.00 3.00 2.00 2.00 0.20 0.30 2.00 2.00 4.25

Copy of Exhibit b for declaration.xls

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S S S OIG OIG OIG D OIG/D D D D OIG S S OIG OIG D OIG OIG OIG

5/31/2007 Prepare for and attend deposition of Mr. Brown 6/11/2007 Discussion with Mr. Bandy re: deposition testimony of Mr. Brown 6/12/2007 Prepare Brown transcript for ECF filing Meeting with trial staff re: comparison of J&J data with initial OIG 6/14/2007 data produced by Defendant Review OIG data in preparation for depositions of O. Molinar and D. 6/15/2007 Thompson Continued Review OIG data in preparation for depositions of O. 6/18/2007 Molinar and D. Thompson Prepare email deposition to Defendant's counsel re: deposition 6/24/2007 schedule 6/25/2007 Prepare for deposition at Ft. Sill 6/26/2007 Deposition at Fort Sill (reduced charge) 6/27/2007 Prepare for deposition of D.Thompson at BAMC (reduced charge) Attend deposition of Ms. Thompson including travel time (reduced 6/28/2007 charge) Review of OIG data for primary credit card purchases at BAMC and 6/28/2007 Fort Hood 6/29/2007 Read spoliation opinion from Court; discuss same with expert 6/29/2007 Discussion with Mr. Bandy re: spoliation opinion from Court 6/30/2007 Work on OIG summary for meeting with expert Review records of Sheppard AFB and prepare email 7/1/2007 correspondence to Defendant re: deposition schedule Read email correspondence from Defendant re: deposition 7/2/2007 schedule 7/2/2007 Finalize OIG Summary for Fort Sill Prepare summary of credit card purchases at Ft. Sill for top DAPA 7/3/2007 holders. Continued review of OIG data re: SIC 5047; prepare spreadsheet 7/5/2007 re: other SIC

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3.70 1.00 0.30 2.00 6.00 6.50 0.20 4.30 11.00 3.60 6.00 2.80 1.25 0.80 2.50 0.30 0.20 3.00 4.00 7.50

($1,200.00) ($500.00) ($900.00)

Copy of Exhibit b for declaration.xls

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OIG OIG OIG OIG

7/6/2007 Continued analysis of 20,000 selected OIG records re: 5047 issue Prepare excel summary of OIG data for BAMC, Ft. Sill, Ft. Hood, Ft. 7/9/2007 Huachuca, McGaw purchases Prepare summary of 1998 purchases from OIG data to compare to 7/9/2007 "maximum" diversions claimed by Defendant Continued review of OIG data and comparison with "maximum" 7/10/2007 estimated by Defendant Prepare correspondence to Defendant's counsel re: remaining 7/11/2007 discovery issues arising out of Court's spoliation opinion 7/12/2007 Review selected 1998 DAPA catalogue files Read and respond to Defendant counsel's correspondence re: 7/12/2007 discovery extension 7/12/2007 Review and summarize deposition transcript of Bruce Christie Read and respond to Defendant counsel's correspondence re: 7/17/2007 discovery extension Read and respond to Defendant counsel's correspondence re: 7/23/2007 discovery extension Review correspondence from Defendant's counsel re: OIG problem; 7/24/2007 prepare motion for extension of discovery deadline 8/1/2007 Retrieve and assemble documents for Amendolia deposition 8/9/2007 Review documents produced from TAMMIS database 9/16/2007 Travel time - reduced charge Prepare for and participate in deposition of Ms. Flatley and Ms. 9/18/2007 Galligan (reduced charge) 9/18/2007 Prepare for deposition of Mr. Amendolia 9/19/2007 Travel time (reduced charge) 9/20/2007 Travel time - no charge Participate in depositions of Ms. Flatley, Ms. Owen and Ms. Galligan 9/20/2007 (reduced charge).

fb fb fb fb

6.25 1.50 4.25 3.00

S D D D D D OIG S D S/D D S S/D D D

fb fb fb fb fb fb fb fb fb fb fb fb fb fb fb

0.20 1.50 0.10 1.00 0.10 0.10 1.00 2.00 1.00 5.00 4.00 3.00 5.00 4.00 3.10

($1,000.00) ($500.00) ($1,000.00)

($800.00)

Copy of Exhibit b for declaration.xls

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S D D D D D

9/20/2007 9/21/2007 9/21/2007 9/21/2007 9/21/2007 9/25/2007

D D

10/5/2007 10/6/2007

OIG DEC DEC DEC D D OIG OIG

10/11/2007 10/15/2007 10/22/2007 10/23/2007 10/24/2007 10/24/2007

Continued preparation for deposition of Mr. Amendolia Participate in deposition of Mr. Amendolia Participate in deposition re: GPO estimates Travel time (reduced charge) Participate in deposition of Ms. Helen Connor Prepare for and participate in deposition of Col. Molnar Review DFAS data from electronic CD, proivde to opposing counsel, compare to Exhibit 7, review and respond to varioius correspondence from dSCP counsel (2.0); participate in conference call with Debby Yates at DFAS. (.3) Review notes from telephone conversation with Ms. Yates and Mr. Chjadwick and prepare proposed stipulations. Read email correspondence from Defendant re:status of OIG corrected data and discuss same with creditors committee representative Work on declaration Continued review of time records and docket sheet in connection with preparation of declaration. Continued review of time records and docket sheet in connection with preparation of declaration. Prepare for and attend deposition of Oscar Molinar Travel time for Molinar deposition (reduced charge)

fb fb fb fb fb fb

0.75 1.50 0.60 1.50 0.50 1.50

fb fb

0.30 1.00

fb fb fb fb fb fb fb fb

4.00 1.60 5.00 8.00 2.50 5.00 0.60 1.25

($800.00)

10/26/2007 Review and respond to Defendants Motion re: providing OIG data 10/29/2007 Review motion filed by Defendant re: OIG deadline, draft response Continue work on response to discovery extension, review Court's 10/30/2007 order, prepare motion to modify order with respect to declaration. 11/8/2007 Organize and summarize 1999 OIG data for Texas facilities Work on declaration (continued review and analysis of time and 11/24/2007 expense records).

DEC OIG DEC

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2.30 3.70 0.75

($400.00)

Copy of Exhibit b for declaration.xls

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DEC CC CC OIG OIG oig OIG OIG OIG OIG OIG CC CC CC OIG CC CC DEC OIG DEC DEC S S S S S

12/6/2007 Work on declaration Conference call with Government counsel and T. Sgt. Halley re: his 12/11/2007 use of credit card for med/surg purchases 12/11/2007 Begin preparation of stipulations re: T. Sgt. Halley 12/13/2007 Meeting with experts re: impact of corrected OIG data Continue review of 7 new CDs produced by the Government 12/31/2007 including TAMMiS and corrected OIG data 1/2/2008 Compare sample of TAMMIS data to old OIG data 1/17/2008 Analyze Corpus Christi corrected OIG data Continued analysis of corrected OIG data and continued review of 1/18/2008 TAMMIS sample. 1/19/2008 Continued analysis of corrected OIG data 1/20/2008 Continued analysis of corrected OIG data 1/21/2008 Continued analysis of corrected OIG data 1/22/2008 Prepare for depositions at Fort Hood 1/23/2008 Continued preparation for depositions at Fort Hood 1/23/2008 Travel to Fort Hood (reduced charge) 1/23/2008 Review and compare Wilford Hall data to corrected OIG data 1/24/2008 participate in depositions of Fort Hood credit card users 1/24/2008 Return travel from Fort Hood (reduced charge) Continued review of documents and correspondence in preparation 1/25/2008 for finalizing declaration 1/26/2008 Continued analysis of corrected OIG data Continued analysis of time and expense entries to determine which 1/29/2008 should be included and which should be excluded 1/30/2008 Continued work on declaration 11/2/2005 Research on bad faith and spoliation 8/7/2006 Research re: spoliation and defenses to a spoliation claim 8/16/2006 Review and comment on reply brief re: spoliation 9/11/2006 Review Court's document preservation order 6/27/2007 Review opinion on spoliation

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4.50 0.50 0.60 4.00 3.00 2.00 4.00 6.00 4.50 3.00 2.50 3.25 4.00 3.00 3.50 2.00 3.00 3.00 1.50 3.00 5.00 3.50 1.30 1.00 0.20 0.40

($550.00)

($550.00)

Copy of Exhibit b for declaration.xls

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S OIG OIG OIG

Assist Mr. Broyles with organization of CD data and preparation for 6/18/2007 deposition of Mr. Amendolia 6/20/2007 Continue review and organization of CD data base 6/21/2007 Continue review and organization of CD data base Review and reformat excel tables from Vance and Ft. Sill, various 6/26/2007 DAPA manufacturers Review and reformat excel tables from AFBs Tinker; Altus; Vance; 6/27/2007 Laughlin; Kirtland, Brooks, Dyess, Goodfellow and Randolph 6/27/2007 Review and reformat excel tables from Brooke Army. Time entry (7/12/2007 - 7/19/2007) for review of MTF usage data at 7/19/2007 various MTFs 9/30/2006 Periodic Westlaw charges for research on spoliation 3/31/2007 Period Westlaw charges for research on spoliation 5/3/2007 Courier charges to Mr. Brown's counsel 6/6/2007 Ct Reporter charge, deposition of Peter Brown 6/22/2007 Spoliation hearing; transcript charge 6/26/2007 Mileage charge for Christie deposition (fb) San Antonio travel expenses in connection with Thompson 6/28/2007 deposition (reduced charge) 8/3/2007 Transcript charge deposition of Debbie Thompson 8/3/2007 Transcript charge deposition of Bruce Christie 9/20/2007 Court reporter charges for Galligan deposition (reduced charge) Court Reporter charges in connection with deposition of Ms. Flatley Court reporter charges for Helen Connor Court reporter charges for Amendolia deposition Travel charges for Philadelphia depositions (reduced charge) court reporter charges for Molnar deposition travel expenses in connection with deposition of Oscar Molinar at 10/24/2007 Fort Bliss 9/20/2007 9/21/2007 9/21/2007 9/21/2007 9/25/2007

cm cm cm cm

6.50 4.70 2.60 3.50

OIG OIG D S S S S S OIG/D D D D D D D S S/D D D

cm cm cm chg chg chg chg chg chg chg chg chg chg chg chg chg chg chg chg

2.70 0.30 16.70 $478.00 $758.99 $16.78 $651.50 $297.75 $183.33 ($140.00) $285.00 $991.70 $1,243.50 $485.00 $686.00 $395.00 $942.00 $1,150.00 $486.65 $401.00

($200.00) ($400.00)

($500.00)

($200.00)

Copy of Exhibit b for declaration.xls

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10/24/2007 Court Reporter fees in connection with Molinar deposition Travel expenses in connection with depositions of Fort Hood credit CC 1/24/2008 card users (Jan 08). expected charge for court reporter at Fort Hood re: credit card users X/CC 2/2/2222 (Jan. 08) Projected expert witnesses associated with review of sanctions order and analysis of OIG data, unavailable witnesses etc. plus X/S/OIG 2/2/2222 attorneys time OIG D OIG 1/22/2007 Preparation of index re: CD document production by Defendant 1/24/2007 Review scanned documents, primarily from Fort Sill Continued review and preparation of index of CDs' produced by 2/22/2007 Defendant

D

chg chg chg

($400.00)

$723.25 $337.25 $850.00

chg ac ac ac 1.00 1.50 5.10

$15,000.00

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Code CC CC CC CC CC CC CC CC CC CC D D D D D D D D D D

DATE 12/11/2007 12/11/2007 12/11/2007 12/11/2007 1/22/2008 1/23/2008 1/23/2008 1/24/2008 1/24/2008 1/24/2008 1/24/2007 6/24/2007 6/26/2007

DESCRIPTION OF ACTIVITY Conference call with Government counsel and T. Sgt. Halley re: his use of credit card for med/surg purchases Begin preparation of stipulations re: T. Sgt. Halley Conference call with Government counsel and T. Sgt. Halley Review notes from conference call with T. Sgt Halley Prepare for depositions at Fort Hood Continued preparation for depositions at Fort Hood Travel to Fort Hood (reduced charge) Travel expenses in connection with depositions of Fort Hood credit card users (Jan 08). participate in depositions of Fort Hood credit card users Return travel from Fort Hood (reduced charge) Review scanned documents, primarily from Fort Sill Prepare email deposition to Defendant's counsel re: deposition schedule Deposition at Fort Sill (reduced charge)

TIME KEEPER fb fb kp kp fb fb fb chg fb fb ac fb fb fb chg fb fb fb fb fb

HRS 0.50 0.60 0.50 0.30 3.25 4.00 3.00

Reduction ($)

Charges ($)

($50.00)

($550.00) $337.25

2.00 3.00 1.50 0.20 11.00 3.60

($550.00)

($1,200.00) ($500.00) ($140.00) $285.00

6/27/2007 Prepare for deposition of D.Thompson at BAMC (reduced charge) San Antonio travel expenses in connection with Thompson 6/28/2007 deposition (reduced charge) Attend deposition of Ms. Thompson including travel time (reduced 6/28/2007 charge) Read email correspondence from Defendant re: deposition 7/2/2007 schedule 7/12/2007 Review selected 1998 DAPA catalogue files Read and respond to Defendant counsel's correspondence re: 7/12/2007 discovery extension 7/12/2007 Review and summarize deposition transcript of Bruce Christie

6.00 0.20 1.50 0.10 1.00

($900.00)

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D D D D D D D D D D D D D D D D D D D D D

Read and respond to Defendant counsel's correspondence re: 7/17/2007 discovery extension Time entry (7/12/2007 - 7/19/2007) for review of MTF usage data at 7/19/2007 various MTFs Read and respond to Defendant counsel's correspondence re: 7/23/2007 discovery extension 8/3/2007 Transcript charge deposition of Debbie Thompson 8/3/2007 Transcript charge deposition of Bruce Christie 8/9/2007 Review documents produced from TAMMIS database Prepare for and participate in deposition of Ms. Flatley and Ms. 9/18/2007 Galligan (reduced charge) 9/20/2007 Court reporter charges for Galligan deposition (reduced charge) 9/20/2007 Court Reporter charges in connection with deposition of Ms. Flatley 9/20/2007 Travel time - no charge Participate in depositions of Ms. Flatley, Ms. Owen and Ms. Galligan 9/20/2007 (reduced charge). Participate in depositions of Ms. Flatley, Ms. Owen and Ms. Galligan 9/20/2007 (reduced charge per 2 atty reduction) 9/20/2007 Travel time - no charge 9/21/2007 Court reporter charges for Helen Connor 9/21/2007 Participate in deposition of Mr. Amendolia 9/21/2007 Participate in deposition re: GPO estimates 9/21/2007 Travel time (reduced charge) 9/21/2007 Participate in deposition of Ms. Helen Connor 9/25/2007 court reporter charges for Molnar deposition 9/25/2007 Prepare for and participate in deposition of Col. Molnar 9/25/2007 Attend deposition of Colonel Molnar

fb cm fb chg chg fb fb chg chg fb fb kp kp chg fb fb fb fb chg fb kp

0.10 16.70 0.10 $991.70 $1,243.50 1.00 4.00 ($500.00) ($200.00) ($400.00) 4.00 3.10 3.10 4.00 1.50 0.60 1.50 0.50 $486.65 1.50 0.50 ($800.00) ($400.00) $395.00 $485.00 $686.00

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D D D D D D DEC DEC DEC

10/5/2007 10/6/2007 10/24/2007 10/24/2007 10/24/2007 10/24/2007 10/15/2007 10/22/2007 10/23/2007

Review DFAS data from electronic CD, proivde to opposing counsel, compare to Exhibit 7, review and respond to varioius correspondence from dSCP counsel (2.0); participate in conference call with Debby Yates at DFAS. (.3) Review notes from telephone conversation with Ms. Yates and Mr. Chjadwick and prepare proposed stipulations. travel expenses in connection with deposition of Oscar Molinar at Fort Bliss Court Reporter fees in connection with Molinar deposition Prepare for and attend deposition of Oscar Molinar Travel time for Molinar deposition (reduced charge) Work on declaration Continued review of time records and docket sheet in connection with preparation of declaration. Continued review of time records and docket sheet in connection with preparation of declaration.

fb fb chg chg fb fb fb fb fb

0.30 1.00 ($200.00) ($400.00) 2.50 5.00 1.60 5.00 8.00 ($800.00) $401.00 $723.25

DEC DEC DEC DEC DEC DEC OIG OIG OIG OIG

Continue work on response to discovery extension, review Court's 10/30/2007 order, prepare motion to modify order with respect to declaration. Work on declaration (continued review and analysis of time and 11/24/2007 expense records). 12/6/2007 Work on declaration Continued review of documents and correspondence in preparation 1/25/2008 for finalizing declaration Continued analysis of time and expense entries to determine which 1/29/2008 should be included and which should be excluded 1/30/2008 Continued work on declaration Meeting with Ms. Wu re: revised methodology for estimating 12/1/2005 diversion claim based on Gov't interrogatory response. 12/1/2005 Work on spreadsheets to estimate diverted purchases 12/1/2005 Work on Ft. Hood data analysis for diversion claim 12/5/2005 Continued work on Fort Hood data re: diversion estimates

fb fb fb fb fb fb fb rw rw rw

2.30 0.75 4.50 3.00 3.00 5.00 0.70 3.50 4.60 7.60

($400.00)

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OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG OIG

12/6/2005 12/7/2005 12/9/2005 12/12/2005 12/14/2005 12/14/2005 12/15/2005 12/16/2005 12/19/2005 12/19/2005 12/20/2005 12/21/2005 12/22/2005 12/23/2005 12/27/2005 12/28/2005 12/29/2005 12/30/2005 3/7/2006 4/26/2006 6/21/2006 6/22/2006 7/14/2006 7/17/2006 8/1/2006 9/18/2006 9/25/2006

Continued work on Fort Hood data re: diversion estimates Review Roche production re: diversion claim Review Roche production re: diversion claim (continued) Review Roche production re: diversion claim (continued) Revised Ft. Hood analysis re: diversion estimates Began analysis of Ethicon production re: diversion claim Continued revision of Ft. Hood analysis Continued revision of Ft. Hood analysis Compare Wilford Hall and United Medical suppliers per Mr. Broyles instructions Continue analysis of Ethicon production Continue analysis of Ethicon production Continue analysis of Ethicon production Continue analysis of Ethicon production

rw rw rw rw rw rw rw rw rw rw rw rw rw rw rw rw rw rw rw fb fb fb fb fb fb fb fb fb

7.90 4.90 6.80 0.70 5.60 0.30 7.70 7.50 3.70 3.20 7.10 7.20 7.50 7.10 7.50 7.60 4.30 4.40 5.30 0.20 1.00 1.70 7.00 7.00 1.