The government sued United Technologies Corporation’s Sikorsky Aircraft Division alleging violations of the False Claims Act and the Truth in Negotiations Act (TINA) by submitting false cost or pricing data to the U.S. Navy during negotiations and providing a false statement to the effect that Sikorsky had submitted accurate, current and complete cost or pricing data. The lawsuit involved a contract the Navy awarded to Sikorsky in 1984 to extend the service life of the Navy’s SH-3 Sea King helicopter, an effort that became known as the Main Gear Box Improvement Program. The court found one TINA violation, for which it awarded the government $196,640 in damages and $108,089 in interest. The court found Sikorsky did not violate the False Claims Act, concluding its actions were “merely negligent, inadvertent or a mistake.”