A motion to dismiss qui tam False Claims Act claims was denied by the District Court for the District of Massachusetts because the relator's allegations concerning improper billing for an executive bonus program were sufficient to establish a nexus between a false claim and a government contract. The program provided an incentive for the contractor's executives and managers to make operational and process improvements in daily operations resulting in increased cash flow and reduced debt and interest expense. The contractor received government approval to charge compensation bonuses as allowable costs for reimbursement as part of overhead charges. According to the relator, a business unit of the contractor improperly included a $23.7 million accounting reclassification as a real improvement and caused related bonuses to be billed to the government in violation of 31 USC 3729 (a)(1) and (2). The contractor argued the relator's failure to allege the existence of a particular contract between the contractor and the government or the performance of government work by the business unit that included the reclassification was fatal to his FCA claims.