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Outsourced Accounting and Cloud Computing Means Compliance

  
  
  

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How do small businesses survive in the world today, especially when they are primarily government contractors?  The government has such a twisted path of regulations concerning contractors and then they control the amount of fee or profit that the small business can earn.  There is definately a cost in doing business with the government that many businesses don't realize when starting.  One of the constants we have noticed over the years is that experience in government contracting makes a difference.  Small businesses usually can't afford to hire someone with experience on their staff but they can hire a consultant and outsource this experience level on an "as needed" basis.  We have found that fully outsourcing back office services such as bookkeeping, accounting, payroll, contract management and even HR or purchasing can be valuable to the small business.  This allows those services to be performed by "experts" in the area and allows the members of the small business to focus on the tasks that they are experts at - thereby increasing their value to the bottom line.  A web hosted accounting system is a great tool for this scenario because both the outsourced consultant as well as company management can access the financial records at any time.  The following video outlines some of the benefits of such a web hosted solution, just imagine the cloud shared application is your accounting system!

Cloud Computing from Manta Media Inc on Vimeo.

In government contracting there are many risks of not being compliant with either your accounting system or your contract.  Sometimes companies are not aware of the risk they are running until an audit or a contract close out occurs and then the problem can be too large for the small business to survive.  Prevent that from happening by hiring a knowledgeable consultant to:

  • Maintain and verify your compliance on a daily basis
  • Free up your valuable time to contribute to the bottom line
  • Perform routine and mundane tasks but in fully compliant terms
  • Provide real time management reports and documents on a cloud based solution
  • Help direct your business to the most profitable path

At Tech BizSolutions, we have the experience and we are the experts in these back office services. 

Thank you again!

The Tech BizSolutions team.

Provisional Rates - A potential DCAA focus area in 2012

  
  
  

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Over the last year or so the DCAA has focused attention on larger government contractors.  Many smaller businesses may feel left out since they have not been visited by the DCAA.  More likely, they may feel that everything is "ok" since for most of us "no news is good news".  Our Account Managers here have been hearing bits of news from various sources that this might change in 2012.  First, the DCAA is apparently going to focus more on completing Incurred Cost Proposal audits in 2012, especially from smaller contractors.  The backlog of Incurred Cost audits was estimated to have quadrupled over the last 10 years but even DCAA Director Fitzgerald didn't know the exact number in a meeting with Senators Brown (R-MA) & McCaskill (D-MO) in  February last year.  Rest assured the number is huge.  We have recently seen clients that have received letters from the DCAA that demand the Provisional Billing Rates for Jan. 1, 2012 thru Dec. 31, 2012 be completed and turned in to the DCAA by February 1, 2012.  So we are seeing focus not only on the provisional rates (Ref Far 42.704(b)) but we expect to see a focus on cleaning up the backlog of Incurred Cost Proposals.  Both of these efforts will affect small business contractors.  The Provisional rates affect your ability to bill the government in the near future.  Once the DCAA audits the Incurred Cost Proposals the provisional rates become final rates.  The government is bound to payment based on the final indirect rates so these are very important numbers.  If your final indirect cost rates are lower than your provisional indirect cost rates, then the contractor could be liable for repayment to the government.  The important message for all government contractors is twofold: 1) it is important that your provisional rates are calculated correctly so that they come as close as possible to the final rates and 2) it is important that your Incurred Cost Reports are correctly done and accurate.  We envision spending a lot of time on those two areas this year.  It would be wise for all government contractors to do the same.

Thank you again!

The Tech BizSolutions team.

Top Ten Tips for year end allowable costs

  
  
  

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You read many articles this time of year about easily overlooked IRS deductions for your personal taxes. A similar dynamic applies to government contractors when evaluating actual indirect rates for the year.

Measuring indirect rates is critical for contractors having cost reimbursable contracts or cost-funded grants. Under-running billing rates (pre-approved, negotiated, or capped annual indirect rates) means you may owe the government money on contracts with cost-based billings or grant drawdowns.

While undesirable in this first case, low indirect rates can mean extra profits on Time & Material or Fixed-Price contracts. However, under-running rates on T&M and fixed –price contracts might not be in your best interest from a long-term financial or competitive pricing point of view.

So here is our Top 10 List of easily overlooked allowable expenses for government contractors that you can take advantage of before the end of the year.

  1. Accrued vacation (FAR 31.205-6)
  2. Bonuses (FAR 31.205-6)
  3. Equipment, hardware, software below capitalization limit (FAR 31.205-25/26)
  4. Raise the capitalization limit to $5,000 per item
  5. Training/seminars (FAR 31.205-44)
  6. Dues and subscriptions (FAR 31.205-44)
  7. Visiting prospects (FAR 31.205-46)
  8. Bid and Proposal (FAR 31.205-18)
  9. Independent Research & Development (FAR 31.205-18)
  10. Some patent and other legal costs (FAR 31.205-28/30)

Thank you again!

The Tech BizSolutions team.

Monitor your subcontractor's Incurred Cost Submissions

  
  
  

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Tech BizSolutions has noticed another policy change from the DCAA recently that could impact the bottom line of a small business.  One of our clients received a notice from the DCAA that indicated there will be more emphasis on subcontracts.  Specifically this emphasis will be on reviewing policies and procedures related to subcontracting.  Two areas of concern were outlined on monitoring subcontractors  and on requiring subcontractors over $700K to submit Incurred Cost Submissions either to the prime or to your ACO in accordance with FAR 52.216-7.  This has significant impact for many small businesses.   Tech BizSolutions can help any company with preparation of an Incurred Cost Submission as well as your subcontractors (just a reminder that an Incurred Cost Submission is due within 6 months from the end of a company’s fiscal year per FAR 52.216-15).  

So there are basically 2 action items required:

1.  You may need to review your Policies and Procedures to make sure you have the proper documents in place for your subcontracts and control of your subcontractors.  Tech BizSolutions can help you by performing a review and providing a “gap” analysis.  Then Tech BizSolutions can help fill in these “gaps” with standard procedures that Tech BizSolutions has developed to handle these situations. Of course, training can be supplied by Tech BizSolutions until you are comfortable that these policies and procedures are working properly to be compliant.

2.  You may need help with preparing your Incurred Cost Submission.  Now is not too early to start getting ready even though it may  not be due for 6 months.  Completing your ICE early can also help improve your positive cash flow.  To help you complete your ICE report, Tech BizSolutions has created two valuable resources to help you prepare for your ICE submission.  Use these resources to ensure you can accurately finish each Schedule from the ICE.  Click on the links below and you will be directed to our website where you can download each today!

Download your copy of “The Ice Date Requirements Checklist” here!

Download your copy of “The ICE Preparation Checklist” here!

Tech BizSolutions can help your company prepare a complete Incurred Cost Submission to ensure you remain in compliance.  Tech BizSolutions staff are experts in completing Incurred Cost Submissions.  We will complete this accurately, quickly, and in the most advantageous fashion for the needs of your company.

    Contact us today to see how we can help you with these important tasks.  In today’s government contracting environment you don’t want to have this done improperly.  Errors in Incurred Cost submissions can take money from your bottom line.  Don’t let that happen.  Call Tech BizSolutions today to see how we can help you protect your bottom line.

    Thank you again!

    The Tech BizSolutions team.

    New potential DCAA threat - rejected cost vouchers in 2012

      
      
      

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    The DCAA appears to be pushing for Provisional Billing Rate (PBR) proposals earlier than past years. PBR proposals have suffered a tortured history the past few years. They have alternately been ignored and considered mandatory by the DCAA. Now, we’re getting the sense that the DCAA may be insisting on proposals even if indirect rates don’t change. One clients said their auditor advised they should get their billing rate proposal in the first of the year to assure that there is no gap in billing.

    As a reminder, under cost-plus type contract having FAR clause 52.216-7 and 42.704, contractors must establish provisional billing rates for those contracts. This allows contractors to use fixed indirect rates for billing purposes for a specific annual period. The risk contractors now face is the DCAA or contracting officer rejecting invoices sent to the government in the new year without a new negotiated PBR.

    Tech Biz has the tools to perform this analysis and advise clients on indirect rate strategies that ensure profitability and growth in the government contracting environment. With cashflow being more critical now in this austere budget environment, it's best to be prepared rather than surprised by government actions.

    Thank you again!

    The Tech BizSolutions team.

    Top 5 Reasons Small Government Contractors should outsorce their CFO

      
      
      

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    In small businesses executives must wear many hats.  There simply isn't enough revenue to fund specialists in various "non-direct" areas like accounting.  For this reason alone, the Chief Financial Officer (CFO) duties are often carried out either by a founder with limited financial experience or carried out by someone who does not have enough time to devote to the duties to do the job in a complete and efficient manner.  As a result, the business usually suffers.  To hire, as a consultant, an outsourced CFO for your business you can focus on the tasks that will bring the most benefit to your firm again and rest assured that the financial health and strategic growth of the company are being watched.  Here is a quick list of the top 5 reasons for hiring a consultant to serve as your CFO:
    1. Cash flow:  Cash flow is the lifeblood of a small government contractor or subcontractor.  Managing cash for a small government contractor requires knowledge of government contract types and specific clauses related to contract payment.  Negotiating the most favorable terms may mean the difference between long term success or failure of the contract and possibly even the firm. 
    2. Pricing:  Pricing in the proposal stage of a contract is crucial.  Knowing how to leverage government cost rules when budgeting and pricing new proposals will directly affect cash flow after the award of the contract.  With all the FAR regulations and other flow-downs on most government contracts it is critical that the small business has an expert CFO that can anticipate and construct pricing models that will be in the best interests of the firm going forward. 
    3. Compliance: Depending on your mix and dollar amounts of the contracts, your financial and business systems may be heavily scrutinized by the government.  Most small businesses simply don't have the expertise to survive the scrutiny if it focuses on your firm.  An experienced outsourced CFO can provide that expertise and stability.
    4. Profitability:  Success as a government contractor means monitoring profits and threats to performance on a job-by-job basis.  Understanding the special contractual obligations imposed by government work is key to assuring this success.  Understanding all of the government's complex matrix of requirements and applying them strategically can also lead to the maximization of a limited "fee" under government contracting guidelines. 
    5. Company Vision:  An outsourced CFO provides a "second set of independent eyes" on your business that assures the best possible long term strategy.  This helps control costs because you pay for only the CFO duties that you need and don't need to pay 6 figures to receive the benefit of this position.  A part-time CFO makes you look "bigger" and helps assure the government of your ability to survive and grow in the market.  Also, by hiring a consultant you may have the benefit of more than one CFO at the outsourced agency that can "poll" their ideas and strategies resulting in a better final strategy for the small business.  To top it all off, this is an allowable expense for government contractors.
    Tech BizSolutions offers experienced CFO personnel on an outsourced basis.  All of our CFO's have over 20 years experience with government contracting and financial responsibilities.  Call me today if you want to discuss how this could positively impact your business.

    Thank you again!

    The Tech BizSolutions team.

    Budget Cuts, Fraud & Inefficiency Means Stricter Compliance

      
      
      

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    There may be a perfect storm brewing in the government contracting world that will make it harder to do business with the federal government.  It started in July of 2008 when the Government Accountability Office (GAO) issued a report that 3 of 3 DCAA audits showed inadequacies in the DCAA's performance of the audits.  This was followed up with another GAO investigation in September of 2009 that indicated a widespread problem within the DCAA organization.  As a result the DCAA went through 3 directors in a little over a year.  Major reform was announced and the DCAA is performing audits strictly to the book now, with only a "pass/fail" grade issued.  But even with this increasing dose of compliance issues for contractors, there continues to be problems.  Does it seem to you that we are hearing more about federal contractor fraud cases lately?  And then how about the case where government contractor executives are paid excessive salaries?  Many contracts suffer from cost overruns and late deliveries.  Combine all of this with the current economic crisis and the emphasis on cutting the federal budget and we have a perfect storm focused on government contractors.  What does this mean?  I think it will mean more scrutiny on government contractors, more emphasis for compliance and certainly more emphasis on performance.  There will be more difficulty for firms to survive in the government marketplace that do not meet all he compliance issues and/or that don't perform on-time and either on budget or under budget.  The contractors that can do this will be rewarded.  The contractors that cannot perform to this new standard will be rapidly pared from the market.  Companies that have an experienced staff to respond to all the government's compliance issues will prosper.  Companies that do not have significant experience in this area need to shore up that weakness.  Outsourcing this function can strengthen a company and assure survival.  Tech BizSolutions staff has the experience to offer to these companies in need of this service.  Call us today if you need to address a weakness or potential weakness.  We can help.

    Thank you again!

    The Tech BizSolutions team.

    Happy New Year Government Contractors

      
      
      

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    The new year starts this week for the government.  Just like last year at this time, the budget is not yet approved for this fiscal year.  Instead, the House just approved yesterday a measure to operate through mid-November.  This happened several times last fiscal year too if you remember.  Finally the government threatened to shut down in late spring before congress approved the budget.  In other words, the government operated half way through the fiscal year without an approved spending budget!  (Try that in your business!!)  We are headed for more of the same this year.  Federal spending is cautious at best under such guidelines.  Spending is postponed for fear of possible cuts and/or cancellations.  This makes it difficult not only for the Contracting Officers but also for the businesses bidding on projects that the government needs to buy.  Combine this with the proposed trimming of the budget and business is very uncertain and tough for small business contractors.  Large business contractors also feel the pain.  It has always been a challenge to do business with the Federal Government but now, especially with the certain drop in defense spending for the first time in over 10 years,  makes it even more challenging.  There are some areas of opportunity in this market however.  It seems that certain areas of spending will demand a growing emphasis, including areas such as Energy (especially conservation related areas), Healthcare, Budget Streamlining and Cybersecurity.  There will continue to be Defense related opportunities (spending will be cut, not eliminated) but they will result in more competition and it will be harder to secure them.  This will mean businesses need to focus on making sure their systems are compliant, that they can deliver a quality product, at a competitive price and on time.  Sounds like typical "lip service" except in today's environment this is no longer "lip service".  Only the "best" will survive the competition.  If you would like help making sure your offering is in this class, Tech BizSolutions can help you. 

    Thank you again!

    The Tech BizSolutions team.

    Federal Contracts: Quick-closeout procedure

      
      
      

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    In helping a client recently with some contract closures, it became quickly apparent that the DCAA was way behind in getting to the audit of the system to close out this contract.  It became quickly apparent that there are several risk factors for this happening.  First the contract work will be in the distant rear-view mirror by the time the audit takes place.  The chance of misplaced records and forgotten tasks becomes much greater as more time passes.  Such omissions could result in the government disallowing costs that would change the indirect rates.  This could end up costing the company money.  To mitigate this risk, it can be in a contractor's best interest to try to have the government perform what is called the quick closeout procedure.  This is described in FAR 42.708.  This clause allows the Contracting Officer (CO) to negotiate the settlement of indirect costs for a specific contract.  There are a couple of requirements to be able to use this clause.  First the contract must be complete.  Then the contract's unsettled cost must be relatively insignificant.  For the government, insignificant usually means unsettled indirect costs of less than a million dollars for one contract.  There are provisions for restrictions to not exceed 15% of the estimated total unsettled indirect costs allocable to cost-type contracts for that year too.  It is worthwhile to talk with your CO to see if an agreement could be reached to close out the contract so you don't have to wait for the DCAA to "wade" through their backlog and get to your specific contract.  By the time they get to it, you could end up with a penalty that you didn't anticipate.

    Thank you again!

    The Tech BizSolutions team.

    Government Contracting: 5 Strategies to Beat the Budget Crunch

      
      
      

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    The government plans to cut $2.4 Trillion from the budget over the next 10 years, beginning in the 2012 budget.  It is expected that up to $900 Billion in cuts could be included in the 2012 budget.  The Defense department could see over $28 Billion in cuts in 2012 with an expected $350 Billion over the next 10 years.  Federal agencies and departments are "running scared".  Contractors should be too as many current programs either will not exist or may exist in a reduced form in the next budget.  The Federal Budget is a large pendulum that swings from one extreme to the other.  We have enjoyed almost 10 years now of increased spending that can only be viewed as a boom.  Now there is a correction.  Sometime in the future the pendulum will swing back, we need to survive in the meantime.  Here are 5 strategies that small businesses can use to help mitigate their risk in this uncertain time;

    1) Communicate with your customer - You need to stay close with your customer to find out as much as you can about their changing needs.  You should be having regular conversations with your CO, your TPOC and other customer contacts to not only tell them about progress on current jobs but to find out more about what is happening in their organization.  What priorities are changing, how can you help solve these changing needs with your value proposition.

    2) Subcontract with Primes - If you currently are contracting direct with the government and think the contract may change, you should look to team with a large Prime that may need your expertise and help.  The Small Business Liaison at these companies is a good place to start to form a relationship.

    3) Diversify your government customer base - You may want to look at other agencies that could use your products and services.  For instance if you have been supplying IT services to a military base (DoD) you may want to look at how the other agencies like NIH, DOE, etc. might use your services.  Don't be afraid to visit these "target" agency websites to find initial contacts and drill down to find the right people to talk to.

    4) Diversify your product offering - Currently some of the large DoD primes are adding health care services to their product portfolios.  They are doing this to help bolster top line revenue in anticipation of loosing DoD weapons and other related sales.

    5) Diversify to commercial markets - If you have been successful in selling to the government, are there commercial markets that you have overlooked in the recent boom?  Time to analyze the market and target some more commercial sales. 

    Thank you again!

    The Tech BizSolutions team.

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    Uncompensated Overtime – A DCAA hot button

    Posted by on Fri, May 01, 2009 @ 04:42 PM
      
      
      

    One question we always get is how to account for uncompensated overtime. Almost every small business has at least one employee working gazillion hours over a standard 40-hour work week. The DCAA considers these hours "at work labor." They want these hours captured in the name of treating all contractors accounting and pricing systems equitably and consistently.

    Not addressing this issue successfully now poses a huge risk since DCAA auditors have no wiggle room in overlooking it as a minor problem. Any deficiency in your accounting system will likely lead to a failing grade, according to the latest DCAA guidance to its auditors (see previous article). This could prevent you from obtaining lucrative flexibly-priced contracts or fixed price contracts financed through progress payments.

    The DCAA way
    The basic DCAA audit guidance for addressing uncompensated overtime is very simple and straight-forward. They will divide your yearly salary by all the hours you worked and used for personal time off. This results in your "effective" billing rate. The DCAA expects you to adjust your rate in your accounting system each pay period to reflect this effective rate. The drawback to this system is contractors have to make these adjustments in their accounting system every pay period. It also artificially reduces your hourly rate. The DCAA will use this lower rate when evaluating any proposal you have submitted to the government or a prime.

    A better way
    The DCAA guidance does recognize other methods as being suitably fair and consistent. One approach lets you use your existing timekeeping system to segregate your "extra effort" hours, dollarize those hours, and direct those dollars to the appropriate place on your balance sheet as a liability, similar to how you might already treat regular accrued wages. Periodically, you can bring those dollars back to the income statement as a credit expense in an indirect pool. This reduces your pool costs, which gives the government credit for your extra work. You also won't have to adjust your billing rates in your accounting system or for proposals.

    Everyone's happy, even the DCAA. That's what life's all about for government contractors, right?

    References:
    1) DCAA Information for Contractors DCAAP 2641.90, section 2-302.1
    2) DCAA Contract Audit Manual, section 6-410

    Tags: , , , ,

    COMMENTS

    I think you meant to reference DCAAP 7641.90. I would also add that it is not necessary to put anything on the balance sheet for that credit back to OH, you can credit the employee's home OH with the credit needed to reduce his hours x rates to equal his salary.

    posted @ Tuesday, January 25, 2011 11:14 PM by Theresa Wilt


    For billing purposes, shouldn't we use the employee's "actual" hourly rate? If they were working on a contract? Is this saying that we need to reduce our rate every two weeks and on proposals? Thank you.

    posted @ Monday, February 28, 2011 2:50 PM by Ruth Foster


    Hi Ruth - Did you get an answer? The general answer is that DCAA compliant timekeeping requires total time accounting, meaning for example, when a salaried employee works 10 hours in a day and he is paid for 8 hours, his actual rate is the dollars he was paid divided by the 10 hours that he worked... 
     
     
     
    How you bill is determined by the contract type & terms, FAR & DCAA.  
     
     
     
    Generally: 
     
    Fixed Price are billed on price  
     
    T&M billed on labor category rate  
     
    CPFF billed on your actual cost 
     
     
     
    But don't use this general info since there are several factors unique to contract & contractor. 
     
     
     
    Suggest you get expert advice at TechBiz or someone like me to be sure you will pass DCAA audits. 
     
     
     

    posted @ Wednesday, March 09, 2011 10:11 PM by Theresa (Teri) Wilt


    In the software that I use, the employee's standard hourly rate. For a salary employee that would be annual salary divided by 2080 hours. If a salaried employee works more than 40 hours a week, the billing results in an overbilling. We would like to credit the overhead pool for the overbilling, by crediting the overhead pool. The question is in a journal entry to credit the overhead, what is debited. Please note that the accounting system properly allocates salary, by allocating the salary to contracts based on the hours incurred on each contract. It is only an overbilling problem. 
     
    Thanks

    posted @ Friday, March 11, 2011 4:33 PM by Ed Haag


    Hi Ed - 
     
    The way we did it at my company was with timesheet entry itself. 
     
     
     
    DR Contract labor 50 hours x rate 
     
    CR OH Comp time 10 hours x rate 
     
    Net pay to employee 40 hours 
     
     
     
    Just make sure the credit goes to the Ovhd that is applied to that labor if you have multiple OH's, and of course make sure that this is allowed in your contract or by your customer. These days you may even want to consider getting an advance approval from DCAA or ACO. 
     
     
     

    posted @ Saturday, March 12, 2011 5:12 AM by Theresa (Teri) Wilt


    Teri: 
    Thanks for your response. However I probably wasn't clear when I tried to explain the problem. The problem does not relate to costs being charged to the contract. The system properly allocates the employees salary to projects based on the hours the employee puts on his timesheet. The problem is strictly a billing problem. The employee is billed at a standard rate which represents his annual salary divided by 2080 hours. If the employee works more than 40 hours per week, the hours are still billed at the standard rate, even though the employee is a salary employee, and the effective rate charged to the project is less than his standard rate. It results in an overbilling of cost, which I would like to correct by crediting Overhead for the overbilling. The question is if a journal entry is made crediting overhead, what is the debit in the journal entry? I appreciate your time in looking at this. 
     
    Ed

    posted @ Monday, March 14, 2011 10:14 AM by Ed Haag


    Hi Ed - Sorry for my delayed reply. 
     
    I have been on business travel the last few weeks, busy with clients, so this is my first time back here. 
     
     
     
    My first response is you should never be doing labor or billing entries on JE's, but that might  
     
    be a limitation of your system timekeeping/accounting/billing.  
     
     
     
    May I assume it is not Deltek,  
     
    since the above would be easy?  
     
     
     
    It sounds like you are saying your projects use different labor costs than billings do but you want them the same on these contracts which I assume are cost-type (ie, CPFF).  
     
     
     
    This implies projects & billings are not pulling amounts from the same source, which is timesheets. 
     
     
     
    Without knowing system you use easiest to assume you are doing this all on paper first and then to look at the accounting system mechanics and options available.  
     
     
     
    I think the disconnect here is that there are two different ways to do this, one is by reducing the ee's hourly rate, which it sounds like your timekeeping system does and that is used as project costs. 
     
     
     
    If that's the case, then you just  
     
    need to use same cost in billings. 
     
     
     
    The alternative we are discussing with credit to OH, is a change to how the labor entries are posted, and the same cost should flow to project cost, billings & payroll.  
     
     
     
    There is no additional JE to post. The credit to OH is a part of the timesheet labor entry, that flows to project, billings and payroll.  
     
     
     
    So the timesheet entry is: 
     
    DR Direct Labor for 50 hours 
     
    CR Overhead Exp for 10 hours 
     
    Net = Hourly rate x 40 hours 
     
     
     
    Billing: 
     
    Net = Hourly rate x 40 hours 
     
     
     
    Payroll: 
     
    Net = Hourly rate x 40 hours 
     
     
     
    Does this make sense?

    posted @ Sunday, April 03, 2011 9:50 PM by Teri Wilt


    On a cost reimbursement (CPFF) Type contract with uncompensated hours, can the government reduce the contractors fee for hours not provided if they government has not proportionately provided funding? As an example, the contractor proposed 10,000 hours of compensated hours and 1,000 hours of uncompensated hours but the Government has only provided funding for 200 hours, does the contractor still have to provide the 1,000 hours or risk reduction in fee?

    posted @ Thursday, July 28, 2011 10:40 AM by R Sanford


    This sounds like quite an entanglement that crosses over many issues. I think the primary issue might be the funding. You should have a contract clause that relates to funding. It will essentially say that if you don’t get funded beyond the 200 hours under a CPFF contract, the contract terminates. So I suppose that’s a risk, although I’d be surprised the contract would end after just 2% performance (200/10,000). Fee is billed proportional to cost on CPFF contracts. This percentage would have been the negotiated total fee as a percentage of total cost. So you should be getting all the fee due as a percentage of cost.  
     
     
     
    The uncompensated element is another complicating factor that would require further analysis. 
     

    posted @ Monday, August 08, 2011 10:40 AM by Dave Donley - Tech BizSolutions


    R Sanford, 
     
    I think the firt thing I would do is re-read the contract to confirm it is not cost-plus fee on hours or some other cost type contract. 
     
     
     
    I agree with Dave on the 2%, that sounds like an error in contract. 
     
     
     
    On the uncompensated overtime, if the fee is based on hours, this uncompensated OT will not impact fee since you are still recording total hours.

    posted @ Thursday, October 06, 2011 8:32 AM by Teri Wilt


    My question pertains to exempt, salaried employees charging hours while on travel status. If total time accounting is required, should they charge their weekend travel time? The contract states that "no uncompensated travel time may be billed". Does that mean that when the employee has to travel on the weekend (to arrive for a Monday am meeting) that he/she has to charge those hours, therefore deluting their hourly rate, and I can only bill a portion of the hours and eat the rest? Anyone who has experience with total time accounting for salaried employees and recording weekend travel, please help.

    posted @ Wednesday, November 30, 2011 10:01 AM by Kelly


    We appreciate your comments. Let’s address the contract terms first. You said that “no uncompensated travel time may be billed” under the contract. According to the total time accounting method, this is true whether or not the contract articulates this. You are correct to assume you would have to collect all hours worked, even travel time, and that would dilute the hourly rate. You would be charging the client a lower rate, however, you’d be likely charging them more hours contained in a standard period of time.  
     
    One way to avoid this is to dictate that all travel be done on company time. This may be impractical and inconvenient for your clients. 
     
    Another method that may be suitable is to capture all your time worked over the standard period, dollarize that time, then credit the labor expense to an indirect cost pool. This has the advantage of retaining your base billing rate without dilution.  
     
    For a more academic explanation of these methods, you can access the DCAA Audit Manual atwww.dcaa.mil. Section 6-410 discussed the treatment of uncompensated overtime. Section 6-410.4 describes the DCAA preferred “effective rate” method, and 6-410.5 allows for alternate methods such as the one described above. 
     

    posted @ Wednesday, December 07, 2011 9:10 AM by HubSpot User Default


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