Zatica

MEMORANDUM *

Earl Bridges, on behalf of the United States, appeals the district court’s judgment as a matter of law for Macro-Z Technologies (MZT) in his qui tam action under the False Claims Act, 31 U.S.C. § 3729 . We agree with the district court that Bridges did not produce sufficient evidence at trial to substantiate his claims and, therefore, affirm the judgment.

Bridges first claims to have proven that MZT, as general contractor, fraudu *801 lently promised to “perform at least 15 percent of the cost of the contract, not including the cost of materials, with its own employees.” He failed, however, to put forward any evidence of the overall “cost of the contract,” 1 nor any evidence of the eligible costs incurred by MZT. The jury therefore had no evidence to calculate the percentage of the cost performed by MZT.

Bridges next claims to have established that MZT failed to obtain “prior written approval of the [Small Business Administration] and the Contracting Officer” prior to its decision to subcontract with the Greg Harris Construction Company, as MZT was allegedly required to do. While a jury might infer from the testimony adduced at trial that no such approval was ever…