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DI-FNCL-81537

Funds & Labor Hour Expenditure Report

This report provides Government visibility into contractor direct and indirect expenditures under Research & Development and Services contracts, tracking planned and actual expenditures and labor hours against baseline values.

Approval DateMarch 13, 1997
AMSC NumberD7248
Preparing Activity—
Project Number—
OPRBMDO/POC
DTIC Applicable—
GIDEP Applicable—
Limitation—
Applicable Forms—
Approval Limitation—
Form VersionAPR 89
DID Formatdd_form_1664
963C CompliantNo
DISTRIBUTION STATEMENT A: Approved for public release; distribution is unlimited.
Supersedes
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Related
DI-FNCL-80331DI-MGMT-80507ADI-FNCL-80003

Description & Purpose

This report provides Government visibility into contractor direct and indirect expenditures under Research & Development and Services contracts. It tracks both planned and actual expenditures and labor hours against baseline values, and provides estimates at completion.

Application & Interrelationship

7.1 This DID contains the format and content preparation instructions for the data product generated by the specific and discrete task requirement as delineated in the contract.

7.2 This DID is applicable to time and material, research and development and other contracts where use of Cost Performance Reporting (CPR) or Cost/Schedule Status Reporting (C/SSR) is not appropriate and as an alternative to DI-FNCL-80331, Funds and Man-Hour Expenditure Report. It is not applicable to fixed-price contracts. It is acquired on a periodic (normally monthly) basis.

7.3 It is not intended that all the requirements contained herein should be applied to every contract or program phase. Portions of this DID are subject to deletion tailoring depending on the management requirements of the solicitation/contract in which it is applied.

7.4 This DID is related to DI-MGMT-80507A, Project Planning Chart (other than fixed price contracts), DI-FNCL-80003, Man-hours Expenditure Chart, and DI-FNCL-80331, Funds and Man-hour Expenditure Report.

Use & Relationship

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Preparation Instructions

10.1General.The Funds & Labor Hour Expenditure Report shall contain the following data:
10.1.1A tabular listing of contract baseline values, along with actual labor hours and expenditures inclusive of the reporting period compared to the latest negotiated change, including estimate at completion.
10.1.2A graphical plot of actual expenditures versus planned dollars projected to completion along with a plot of current funding.
10.1.3A graphical plot of actual labor hours versus planned labor hours projected to completion.
10.2Scope.Data identified under 10.1 shall be provided for the following reporting units, to the extent applicable to the contract:
10.2.1Total contract.
10.2.2Period Of Performance (POP), base period and options.
10.2.3Contract Line Item Numbers (CLINs) associated with applicable POP.
10.2.4Task Orders/ Delivery Orders (TOs/DOs) associated with applicable CLINs.
10.3Format and Content.Each detailed report shall contain the following:
10.3.1Monthly Funds & Labor Hour Expenditure Report.This chart shall contain the following data elements (see Figure 1):
10.3.1.1The table heading on the left side shall include contract number, latest executed modifications, contract type (cost and fee arrangements, CPFF, CPAF, etc.), report description (Contract Summary, Option 1, CLIN, etc.).The table heading on the right side shall include preparation date, reporting period, POP, and funding.
10.3.1.2The elements shall contain a breakdown by the following categories: Direct Labor Hours, Total Labor (Unburdened $), Other Direct Costs (ODCs)($), Total Indirect Costs ($), Overall Cost ($), and Fee ($)Line 1, Direct Labor, shall identify direct labor hours (as awarded or later modified) for both Prime Contractor and Subcontractor: - For Level of Effort (LOE) type contracts, by the labor categories negotiated in the contract. - For completion type contracts, by total labor hours. Line 2, Total Labor (unburdened), shall provide a subtotal of Direct (unburdened) Labor Dollars for the Prime Contractor. Line 3, Other Direct Costs, shall identify ODCs for the prime contractor: - For LOE type contracts, by facilities (rent, equipment, etc.), travel (including subsistence and other allowable costs related to travel) and any minor categories listed in "other," and resulting total ODCs. - For completion type contracts, by total ODCs. Line 4, Total Indirect Costs, shall identify the Prime Contractor's Total Indirect Cost amount. Line 5, Overall Cost, shall provide Overall Cost for the Prime Contractor and Subcontractors. Line 6, Fee, shall provide the Fee amount for the Prime Contractor. Cost Plus Fee amount shall be identified. Open/Outstanding Commitments (the estimated dollar obligations, excluding accrued expenditures, to vendors or subcontractors including any termination liability) shall be identified, and amount plus commitments shall be provided.
10.3.1.3Column "A" shall be labeled Current Contract Baseline.This column shall contain a total summary of the latest negotiated contract up to and including the fully executed modification identified in the table heading. Column "A1" shall contain all data for the Prime Contractor. Column "A2" shall contain all data for the Subcontractors. Column "A3" shall contain the combined total data for both the Prime Contractor and the Subcontractors.
10.3.1.4Column "B" is applicable only to contracts with a requirement for task/delivery orders and shall be labeled Task/ Delivery Order Authorized.This column shall contain a total summary of the latest authorized task/delivery orders.
10.3.1.5Column "C" shall be labeled Reporting Period Expenditures.This column shall contain a total summary of expenditure data for the current reporting period. Expenditures are recorded costs as defined within FAR Clause 52.215-7, Allowable Cost and Payment, plus the estimated fee earned. Such costs include: (1) actual payments for services or items purchased directly for the contract, and (2) costs incurred, but not necessarily paid, for direct labor, direct travel, other direct costs, and allocated indirect costs.
10.3.1.6Column "D" shall be labeled Cumulative Expenditures to Date.This column shall contain a total summary of expenditure data from inception through the current reporting period. Expenditures are recorded costs as defined within FAR Clause 52.215-7, Allowable Cost and Payment, plus the estimated fee earned. Such costs include: (1) actual payments for services or items purchased directly for the contract, and (2) costs incurred, but not necessarily paid, for direct labor, direct travel, other direct costs, and allocated indirect costs. Cumulative expenditures that result in a variance of plus/minus 10 percent of the Cumulative Planned in both of the graphs shall be explained in the "Remarks" section.
10.3.1.7Column "E" shall be labeled Estimate at Completion.This column shall contain an estimate of the final total cost at completion of the work effort. Estimates that vary from section 10.3.1.3, Current Contract Baseline, by plus/minus 10 percent shall be explained in the "Remarks" section.
10.3.2Funds Expenditure Graph.A funds expenditure graph shall be included. The graph shall portray, on a monthly basis, the planned versus actual dollar expenditures (including fee, except for CPAF contracts) along with funding for the applicable report. The graph shall include a corresponding table of figures, specifying period and cumulative data for planned and actual expenditures, and funding (see Figure 2).
10.3.3Hours Expenditure Graph.A labor hour graph shall be included. The graph shall portray, on a monthly basis, the planned versus actual total labor hours for the applicable work. The graph shall include a corresponding table of figures specifying period and cumulative data for planned and actual labor hours (see Figure 3).

References

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Figures

Figure 1: FIGURE 1. Monthly funds & labor hour expenditure report.

Figure 1. FIGURE 1. Monthly funds & labor hour expenditure report.

Figure 1: FIGURE 1. Monthly funds & labor hour expenditure report - Continued

Figure 1. FIGURE 1. Monthly funds & labor hour expenditure report - Continued

Figure 2: FIGURE 2. Funds expenditure graph

Figure 2. FIGURE 2. Funds expenditure graph

Figure 3: FIGURE 3. Hours expenditure graph

Figure 3. FIGURE 3. Hours expenditure graph

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