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Description
Template Independent Contractor Agreement document sample
Document Sample
Instructions
GSA PCA Cost Tracking Model
Description: This model was prepared to assist the GSA competition program offices estimate the cost
performance of their competitions (specifically competitions where the MEO team has won).
Instructions: The model has yellow highlighted cells that identify the inputs from the users. If a cell is not
yellow, then no input is required.
Phase Model Steps: Tab
1. Enter all information from the Competition's Streamlined Competition
Revising the estimate of
Form into the SLCF tab. Note that the electronic COMPARE file is not
required. The printed and signed SLCF form is sufficient. SLCF
performance
2. The model then estimates the AWARD ACE by inflating and adjusting
labor and material costs. AWARD ACE
3. Enter all of the approved adjustments (modifications) to the LOO and
estimate the cost of these adjustments. For example, the CO asked the
building maintenance MEO team to work overtime during a snow
emergency. Adjustments- Mods
Calculating the Actual
4. Enter actual labor costs for each full period of performance completed. Labor Costs
performance costs
5. Enter actual material and supply costs incurred for each full performance
period completed. M&S Costs
6. Enter the actual MEO sub-contractor costs for each full performance
period completed. Sub-contracts
7. The model estimates the performance cost of the MEO based on the
data provided. Performance Costs
comparison
Making the
8. The model then creates and audit (comparison) of the estimated
performance and the actual performance.
Audit report
GSA PCA Cost Tracking for Streamlined Competition
Performance Costs:
Performance
Materials & Sub-Contract
Labor Costs: Adjusts to include
Supply: Costs:
Actual
User inputs COMPARE competition
User inputs User inputs
actual costs elements (insurance,
actual costs actual costs
updated pay rates,
overhead, etc.)
Competition Audit Report:
Identification: Data is pulled from
User inputs data the Award ACE
from the competition
& Performance Cost
form
Performance
SLCF: Award ACE: Adjustments-
Estimated
Adjusted Award ACE:
User inputs Inflates/updates Mods:
Adds the costs of
data into the SLCF data User inputs
equitable adjustments
the Streamlined to the date of Equitable
to the Award ACE
Cost Form comparison Adjustments
Page 1 of 46
= Program Office Inputs
Spreadsheet Outputs:
Program Office identifies
Instructions
GSA PCA Cost Tracking for Streamlined Competition
Performance Costs:
Performance
Materials & Sub-Contract
Labor Costs: Adjusts to include
Supply: Costs:
Actual
User inputs COMPARE competition
User inputs User inputs
actual costs elements (insurance,
actual costs actual costs
updated pay rates,
overhead, etc.)
Competition Audit Report:
Identification: Data is pulled from
User inputs data the Award ACE
from the competition
& Performance Cost
form
Performance
SLCF: Award ACE: Adjustments-
Estimated
Adjusted Award ACE:
User inputs Inflates/updates Mods:
Adds the costs of
data into the SLCF data User inputs
equitable adjustments
the Streamlined to the date of Equitable
to the Award ACE
Cost Form comparison Adjustments
= Program Office Inputs
Spreadsheet Outputs:
Program Office identifies
= Spreadsheet Calculations source of variance
Page 2 of 46
Instructions
Model is only for streamlined competitions
Audit Report of Model Updates
Date Tab Change Approved/By New Version Title
ort:
d from
ACE
e Cost
Page 3 of 46
Competition Identification
Competition File and Agency Identification
Description: This page captures general summary information on the competition and
Agency involved.
Instructions: Please refer to your competition identification form for the information.
Agency
Agency Component
Offer/Tender Type
Competition Information
Competition Type
Competition Number
Competition Title
Competition Location
Solicitation Closing Date
Solicitation Number
Initial Performance Decision Date
Performance Decision Date
Performance Periods
PP Start Date End Date
PI
1
2
3
4
5
MEO Organizational Information
Project Code:
Financial Organizational Code:
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 4 of 46 Printed 7/17/2010
STREAMLINED COMPETITION FORM INFORMATION
Agency: Agency Component: Competition Num: Competition Title:
Start Date of First Performance Period: Competition Location:
2nd 3rd 4th 5th
1st Performance
Line # Line Title Phase-in Period Performance Performance Performance Performance Total
Period
Period Period Period Period
ESTIMATED COST OF AGENCY PERFORMANCE
1 Personnel Costs $ - $ - $ - $ - $ - $ - $ -
2 Material and Supply Costs $ - $ - $ - $ - $ - $ - $ -
3 Other Specifically Attributable Costs $ - $ - $ - $ - $ - $ - $ -
4 Overhead Costs $ - $ - $ - $ - $ - $ - $ -
6 Total Cost of Agency Performance $ - $ - $ - $ - $ - $ - $ -
AGENCY TENDER CERTIFICATION: I certify, to the best of my knowledge, that this agency cost estimate on SLCF Lines 1,2,3,4 and 6 is (1) based on the scope and requirements of the activity being competed and (2)
is calculated in accordance with OMB Circular A-76.
Agency Official's Signature: Date:
Printed Name: Title: Agency Component: Phone #:
ESTIMATED COST OF PUBLIC REIMBURSABLE PERFORMANCE
1a Personnel Costs $ - $ - $ - $ - $ - $ - $ -
2a Material and Supply Costs $ - $ - $ - $ - $ - $ - $ -
3a Other Specifically Attributable Costs $ - $ - $ - $ - $ - $ - $ -
4a Overhead Costs $ - $ - $ - $ - $ - $ - $ -
6a Total Cost of Public Reimbursable Performance $ - $ - $ - $ - $ - $ - $ -
PUBLIC REIMBURSABLE TENDER CERTIFICATION: I certify, to the best of my knowledge, that the cost estimate on SLCF Line 7 is based on (1) calculating SLCF Lines 1a, 2a, 3a, 4a, and 6a in accordance with OMB
Circular A-76; and (2) the scope and requirements of the activity being competed.
Agency Official's Signature: Date:
Printed Name: Title: Agency Component: Phone #:
ESTIMATED COST OF PRIVATE SECTOR OR PUBLIC REIMBURSABLE PERFORMANCE
7
Private Sector Price or Public Reimbursable Cost Estimate $ - $ - $ - $ - $ - $ - $ -
CERTIFICATION OF ESTIMATED COST OF PRIVATE SECTOR PERFORMANCE: I certify, to the best of my knowledge, that the cost estimate on SLCF Line 7 is based on (1) documented market research or soliciting
cost proposals in accordance with the FAR [OR a public reimbursable source estimate as reflected on SLCF Line 6a]; and (2) the scope and requirements of the activity being competed.
Agency Official's Signature: Date:
Printed Name: Title: Agency Component: Phone #:
ADJUSTED COST OF PRIVATE SECTOR OR PUBLIC REIMBURSABLE PERFORMANCE
8 Contract Administration Costs $ - $ - $ - $ - $ - $ - $ -
12 Federal Income Tax Adjustment $ - $ - $ - $ - $ - $ - $ -
Total Adjusted Cost of Private Sector or Public
13
Reimbursable Performance $ - $ - $ - $ - $ - $ - $ -
DECISION CALCULATIONS
17 Cost Difference (Enter: Line 13 - Line 6) $ -
18 LOW-COST PROVIDER □ Agency Provider □ Private Sector Provider □ Public Reimbursable Provider
PERFORMANCE DECISION
CERTIFICATION OF ADJUSTED COSTS: I certify that to the best of my knowledge, the costs on SLCF Lines 8, 12, 13, and 17 are accurate and calculated in accordance with OMB Circular A-76; and that the
performance decision reflected on SLCF Line 18 is cost effective.
Agency Official's Signature: Date:
Printed Name: Title: Agency Component: Phone #:
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 5 of 46 Printed 7/17/2010
STREAMLINED COMPETITION
Agency: Agency Component: Competition Num: Competition Title:
Start Date of First Performance Period: Competition Location:
2nd 3rd 4th 5th
1st Performance
Line # Line Title Phase-in Period Performance Performance Performance Performance Total
Period
Period Period Period Period
AWARD ACE
1 Personnel Costs $ - $ - $ - $ - $ - $ - $ -
2 Material and Supply Costs $ - $ - $ - $ - $ - $ - $ -
3 Other Specifically Attributable Costs $ - $ - $ - $ - $ - $ - $ -
4 Overhead Costs $ - $ - $ - $ - $ - $ - $ -
6 Total Cost of Agency Performance $ - $ - $ - $ - $ - $ - $ -
AGENCY TENDER CERTIFICATION: I certify, to the best of my knowledge, that this agency cost estimate on SLCF Lines 1,2,3,4 and 6 is (1) based on the scope and requirements of the activity being competed and (2)
is calculated in accordance with OMB Circular A-76.
Agency Official's Signature: Date:
Printed Name: Title: Agency Component: Phone #:
ESTIMATED COST OF PUBLIC REIMBURSABLE PERFORMANCE
1a Personnel Costs $ - $ - $ - $ - $ - $ - $ -
2a Material and Supply Costs $ - $ - $ - $ - $ - $ - $ -
3a Other Specifically Attributable Costs $ - $ - $ - $ - $ - $ - $ -
4a Overhead Costs $ - $ - $ - $ - $ - $ - $ -
6a Total Cost of Public Reimbursable Performance $ - $ - $ - $ - $ - $ - $ -
PUBLIC REIMBURSABLE TENDER CERTIFICATION: I certify, to the best of my knowledge, that the cost estimate on SLCF Line 7 is based on (1) calculating SLCF Lines 1a, 2a, 3a, 4a, and 6a in accordance with OMB
Circular A-76; and (2) the scope and requirements of the activity being competed.
Agency Official's Signature: Date:
Printed Name: Title: Agency Component: Phone #:
ESTIMATED COST OF PRIVATE SECTOR OR PUBLIC REIMBURSABLE PERFORMANCE
Private Sector Price or Public Reimbursable Cost
7
Estimate $ - $ - $ - $ - $ - $ - $ -
CERTIFICATION OF ESTIMATED COST OF PRIVATE SECTOR PERFORMANCE: I certify, to the best of my knowledge, that the cost estimate on SLCF Line 7 is based on (1) documented market research or soliciting
cost proposals in accordance with the FAR [OR a public reimbursable source estimate as reflected on SLCF Line 6a]; and (2) the scope and requirements of the activity being competed.
Agency Official's Signature: Date:
Printed Name: Title: Agency Component: Phone #:
ADJUSTED COST OF PRIVATE SECTOR OR PUBLIC REIMBURSABLE PERFORMANCE
8 Contract Administration Costs $ - $ - $ - $ - $ - $ - $ -
12 Federal Income Tax Adjustment $ - $ - $ - $ - $ - $ - $ -
Total Adjusted Cost of Private Sector or Public
13
Reimbursable Performance $ - $ - $ - $ - $ - $ - $ -
DECISION CALCULATIONS
17 Cost Difference (Enter: Line 13 - Line 6) $ -
18 LOW-COST PROVIDER □ Agency Provider □ Private Sector Provider □ Public Reimbursable Provider
PERFORMANCE DECISION
CERTIFICATION OF ADJUSTED COSTS: I certify that to the best of my knowledge, the costs on SLCF Lines 8, 12, 13, and 17 are accurate and calculated in accordance with OMB Circular A-76; and that the
performance decision reflected on SLCF Line 18 is cost effective.
Agency Official's Signature: Date:
Printed Name: Title: Agency (Component): Phone #:
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 6 of 46 Printed 7/17/2010
Adjustments-Mods
Equitable Adjustments (Modifications)
Description: This sheet captures all of the changes, modifications, or equitable adjustments to the Letter of Obligation.
Instructions: For each adjustment, estimate the cost impact of the adjustment for each performance period. Create a spreadsheet based on FMIS Y-code reports/Pegasys reports of additional labor, materials,
equipment, facilities, that the MEO requires to fulfill the new requirement. Only include the in-scope costs that the MEO would have included in their bid (for example, if the PWS stated increased workload).
Estimate these costs on an annual basis for each performance period impacted.
Equitable Adjustment (modification) Estimated Cost of Adjustment
Adjustment 1st Performance 2nd Performance 3rd Performance 4th Performance 5th Performance
Adjustment Name Adjustment Description Phase In Period
Number Period Period Period Period Period
Total costs of adjustments $ - $ - $ - $ - $ - $ -
How to Estimate the cost of the adjustment:
Create a spreadsheet based on FMIS Y-code reports/Pegasys reports of additional labor, materials, equipment, facilities, that the MEO requires to fulfill the new requirement. Only include the in-scope costs that
the MEO would have included in their bid (for example, if the PWS stated that the government would provide equipment then this is a wash costs and does not get reflected in the MEO costs). Estimate these costs
on an annual basis.
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 7 of 46 Printed 7/17/2010
Adjusted Award ACE
Adjusted Award Agency Cost Estimate
Agency: Agency Component: Competition Num: Competition Title:
Start Date of First Performance Period: Competition Location:
1st 2nd 3rd 4th 5th
Line # Line Title Phase-in Period Performance Performance Performance Performance Performance Total
Period Period Period Period Period
ESTIMATED COST OF AGENCY PERFORMANCE (with equitable adjustments - modifications)
1 Personnel Costs $ - $ - $ - $ - $ - $ - $ -
2 Material and Supply Costs $ - $ - $ - $ - $ - $ - $ -
3 Other Specifically Attributable Costs $ - $ - $ - $ - $ - $ - $ -
4 Overhead Costs $ - $ - $ - $ - $ - $ - $ -
6 Total Cost of Agency Performance $ - $ - $ - $ - $ - $ - $ -
AGENCY TENDER CERTIFICATION: I certify, to the best of my knowledge, that this agency cost estimate on SLCF Lines 1,2,3,4 and 6 is (1) based on the scope and requirements of the activity being competed and (2) is
calculated in accordance with OMB Circular A-76.
Agency Official's Signature: Date:
Printed Name: Title: Agency Component: Phone #:
ESTIMATED COST OF PUBLIC REIMBURSABLE PERFORMANCE
1a Personnel Costs $ - $ - $ - $ - $ - $ - $ -
2a Material and Supply Costs $ - $ - $ - $ - $ - $ - $ -
3a Other Specifically Attributable Costs $ - $ - $ - $ - $ - $ - $ -
4a Overhead Costs $ - $ - $ - $ - $ - $ - $ -
6a Total Cost of Public Reimbursable Performance $ - $ - $ - $ - $ - $ - $ -
ESTIMATED
Private Sector Price or Public Reimbursable Cost COST OF PRIVATE SECTOR OR PUBLIC REIMBURSABLE PERFORMANCE
7 Estimate $ - $ - $ - $ - $ - $ - $ -
Agency Official's Signature: Date: 1/0/1900
Printed Name: Title: Agency (Component): Phone #:
ADJUSTED COST OF PRIVATE SECTOR OR PUBLIC REIMBURSABLE PERFORMANCE
8 Contract Administration Costs $ - $ - $ - $ - $ - $ - $ -
12 Federal Income Tax Adjustment $ - $ - $ - $ - $ - $ - $ -
Total Adjusted Cost of Private Sector or Public
13
Reimbursable Performance $ - $ - $ - $ - $ - $ - $ -
DECISION CALCULATIONS
17 Cost Difference (Enter: Line 13 - Line 6) $ -
18 LOW-COST PROVIDER □ Agency Provider □ Private Sector Provider □ Public Reimbursable Provider
PERFORMANCE DECISION
Agency Official's Signature: Date: 1/0/1900
Printed Name: Title: Agency Component: Phone #:
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 8 of 46 Printed 7/17/2010
Actual Labor Costs
(Payroll)
Actual Labor Costs
Description: This table captures the labor costs by month for the competition.
Instructions: Users must fill in the actual payroll costs for the MEO for each completed performance period.
Competitive
Calendar Payroll Adjustments
Month Year PP Gross Pay** Benefits*** Total Line 4 - Overhead
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
Total PP costs $ - $ - $ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
Total PP costs $ - $ - $ - $ -
$ - $ -
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 9 of 46 Printed 7/17/2010
Actual Labor Costs
(Payroll)
Competitive
Calendar Payroll Adjustments
Month Year PP Gross Pay** Benefits*** Total Line 4 - Overhead
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
Total PP costs $ - $ - $ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
Total PP costs $ - $ - $ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 10 of 46 Printed 7/17/2010
Actual Labor Costs
(Payroll)
Competitive
Calendar Payroll Adjustments
Month Year PP Gross Pay** Benefits*** Total Line 4 - Overhead
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
Total PP costs $ - $ - $ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
$ - $ -
Total PP costs $ - $ - $ - $ -
**Object Class 11 & 13 consists of Gross Pay
***Object Class 12 consists of Benefits
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 11 of 46 Printed 7/17/2010
Actual Materials Supplies Costs
Actual Material and Supply costs
Description: These tables capture the month by month costs of materials and supplies.
Instructions: The user should summarize actual non-labor costs using the Pegasys Cost Element Codes that are included in
the VATS categories report (based on the competition Y-code). Adjustments occur when the Pegasys data includes costs not
attributed to the MEO's performance and are entered manually.
Calendar Materials & Supplies Deductions Competition Explanation
Month Year PP Pegasys Data Costs Actual Costs
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
Total PP costs $ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 12 of 46 Printed 7/17/2010
Actual Materials Supplies Costs
Calendar Materials & Supplies Deductions Competition Explanation
Month Year PP Pegasys Data Costs Actual Costs
Total PP costs $ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
Total PP costs $ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
Total PP costs $ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 13 of 46 Printed 7/17/2010
Actual Materials Supplies Costs
Calendar Materials & Supplies Deductions Competition Explanation
Month Year PP Pegasys Data Costs Actual Costs
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
Total PP costs $ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
Total PP costs $ - $ - $ -
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 14 of 46 Printed 7/17/2010
Actual MEO Subcontract Costs
Actual MEO Subcontract Costs
Description: These tables capture the actual cost of each Subcontractor by pay period for the MEO.
Instructions: Users should input information on each subcontract beginning in the first pay period of use. Each subcontract is a separate column section. First,
label the name and Transaction Code (Use the Mapping Matrix form to find the object class, cost element for MEO Subcontract Costs). Then insert the cost by
month of each subcontract. Adjustments are entered manually and occur if the reported contract costs exceeds what is attributable to the MEO's performance.
Transaction Transaction
Calendar Subcontractor Name 1 Subcontractor Name 2
Code Code
Total Contract MEO Contract Total Contract MEO Contract
Month Year PP Adjustments Adjustments
Expense Expense Expense Expense
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
Total PP costs $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
Total PP costs $ - $ - $ - $ - $ - $ -
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 15 of 46 Printed 7/17/2010
Actual MEO Subcontract Costs
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
Total PP costs $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
Total PP costs $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 16 of 46 Printed 7/17/2010
Actual MEO Subcontract Costs
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
Total PP costs $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
Total PP costs $ - $ - $ - $ - $ - $ -
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 17 of 46 Printed 7/17/2010
Actual MEO Subcontract Costs
Subcontractor Name 3 Transaction Code Subcontractor Name 4 Transaction Code
Total Contract MEO Contract Total Contract MEO Contract
Adjustments Adjustments
Expense Expense Expense Expense
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 18 of 46 Printed 7/17/2010
Actual MEO Subcontract Costs
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 19 of 46 Printed 7/17/2010
Actual MEO Subcontract Costs
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 20 of 46 Printed 7/17/2010
Actual MEO Subcontract Costs
Subcontractor Name 5 Transaction Code Subcontractor Name 6 Transaction Code
Total Contract MEO Contract Total Contract MEO Contract
Adjustments Adjustments
Expense Expense Expense Expense
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 21 of 46 Printed 7/17/2010
Actual MEO Subcontract Costs
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 22 of 46 Printed 7/17/2010
Actual MEO Subcontract Costs
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 23 of 46 Printed 7/17/2010
Performance Cost Report
Performance Costs
Description: The page calculates the total Performance Costs by pulling data from the Labor Costs, M&S Costs, and Subcontract Costs worksheets.
Instructions: No user input needed on this page.
Performance Cost Report
Agency: Agency Component: Competition Num: Competition Title:
Start Date of First Performance Period: Competition Location:
2nd 3rd 4th 5th
1st Performance
Line # Line Title Phase-in Period Performance Performance Performance Performance Total
Period
Period Period Period Period
ACTUAL COST OF AGENCY PERFORMANCE
1 Personnel Costs $ - $ - $ - $ - $ - $ - $ -
2 Material and Supply Costs $ - $ - $ - $ - $ - $ - $ -
3 Other Specifically Attributable Costs $ - $ - $ - $ - $ - $ - $ -
4 Overhead Costs $ - $ - $ - $ - $ - $ - $ -
6 Total Cost of Agency Performance $ - $ - $ - $ - $ - $ - $ -
AGENCY TENDER CERTIFICATION: I certify, to the best of my knowledge, that this agency cost estimate on SLCF Lines 1,2,3,4 and 6 is (1) based on the scope and requirements of
the activity being competed and (2) is calculated in accordance with OMB Circular A-76.
Agency Official's Signature: Date:
Printed Name: Title: Agency Component: Phone #:
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 24 of 46 Printed 7/17/2010
Detailed Audit Report
Description: The Audit Report data is pulled from the Award ACE and Performance Cost pages.
Instructions: No user input needed on this page.
Audit Report
Agency: Agency Component: Competition Num: Competition Title:
Start Date of First Performance Period: Competition Location:
1st Performance 2nd Performance 3rd Performance 4th Performance 5th Performance
(Phase-in Period)
Line # Line Title Period Period Period Period Period Total
ORIGINAL Cost of Agency Performance
1 Personnel Costs $ - $ - $ - $ - $ - $ - $ -
2 Material and Supply Costs $ - $ - $ - $ - $ - $ - $ -
3 Other Specifically Attributable Costs $ - $ - $ - $ - $ - $ - $ -
4 Overhead Costs $ - $ - $ - $ - $ - $ - $ -
6 Total Cost of Agency Performance $ - $ - $ - $ - $ - $ - $ -
MODIFICATIONS to Cost of Agency Performance
1 Personnel Costs $ - $ - $ - $ - $ - $ - $ -
2 Material and Supply Costs $ - $ - $ - $ - $ - $ - $ -
3 Other Specifically Attributable Costs $ - $ - $ - $ - $ - $ - $ -
4 Overhead Costs
6 Total Cost of Agency Performance $ - $ - $ - $ - $ - $ - $ -
Estimated COST OF AGENCY PERFORMANCE
1 Personnel Costs $ - $ - $ - $ - $ - $ - $ -
2 Material and Supply Costs $ - $ - $ - $ - $ - $ - $ -
3 Other Specifically Attributable Costs $ - $ - $ - $ - $ - $ - $ -
4 Overhead Costs $ - $ - $ - $ - $ - $ - $ -
6 Total Cost of Agency Performance $ - $ - $ - $ - $ - $ - $ -
Actual COST OF AGENCY PERFORMANCE
1 Personnel Costs $ - $ - $ - $ - $ - $ - $ -
2 Material and Supply Costs $ - $ - $ - $ - $ - $ - $ -
3 Other Specifically Attributable Costs $ - $ - $ - $ - $ - $ - $ -
4 Overhead Costs $ - $ - $ - $ - $ - $ - $ -
6 Total Cost of Agency Performance $ - $ - $ - $ - $ - $ - $ -
Savings in Cost Between Estimated and Actual Cost of Performance
1 Personnel Costs $ - $ - $ - $ - $ - $ - $ -
2 Material and Supply Costs $ - $ - $ - $ - $ - $ - $ -
3 Other Specifically Attributable Costs $ - $ - $ - $ - $ - $ - $ -
4 Overhead Costs $ - $ - $ - $ - $ - $ - $ -
6 Total Cost of Agency Performance $ - $ - $ - $ - $ - $ - $ -
Percentage Difference in Cost Between Estimated and Actual Cost of Performance
1 Personnel Costs 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
2 Material and Supply Costs 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
3 Other Specifically Attributable Costs 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
4 Overhead Costs 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
6 Total Cost of Agency Performance 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Audit Report
Audit Report
Agency: Agency Component: Competition Num: Competition Title:
Start Date of First Performance Period: Competition Location:
Line # Line Title Phase-in Period 1st Performance 2nd Performance 3rd Performance 4th Performance 5th Performance Total
Period Period Period Period Period
Savings in Cost Between Estimated and Actual Cost of Performance
1 Personnel Costs $ - $ - $ - $ - $ - $ - $ -
2 Material and Supply Costs $ - $ - $ - $ - $ - $ - $ -
3 Other Specifically Attributable Costs $ - $ - $ - $ - $ - $ - $ -
4 Overhead Costs $ - $ - $ - $ - $ - $ - $ -
6 Total Cost of Agency Performance $ - $ - $ - $ - $ - $ - $ -
Percentage Difference in Cost Between Estimated and Actual Cost of Performance
1 Personnel Costs 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
2 Material and Supply Costs 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
3 Other Specifically Attributable Costs 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
4 Overhead Costs 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
6 Total Cost of Agency Performance 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Savings in Cost Between Estimated and Actual Cost of Performance
$1.00
$0.90
$0.80
$0.70
$0.60
$0.50
$0.40
$0.30
$0.20
$0.10
$-
Phase-in Period 1st Performance 2nd Performance 3rd Performance 4th Performance 5th Performance
Period Period Period Period Period
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 26 of 46 Printed 7/17/2010
Tab that Separates reporting forms from data entry.
0.12
COMPARE Factors & Tables
COMPARE Factors and Tables
Description: This page summarizes the key rates and factors that were used for the original COMPARE cost file as well as
the updated rates and factors that were available at the time this PCA analysis was conducted.
Instructions: Users must enter the appropriate original competition and the current labor inflation and O&M Inflation
factors. Additionally, the "Data Current as of" date for the current labor inflation and O&M Inflation factors must be included.
The the "Data Current as of" date for the original competition will be automatically updated by the spreadsheet using the
date from the Competition Identification tab.
MEO Organizational Information
Project Code:
Organizational Code:
Data Current as of: Data Current as of:
Performance Periods Current Factors (table 8 COMPARE) Original Competition Factors
PP Start Date End Date Labor Inflation O&M Inflation Labor Inflation O&M Inflation
P-I
1
2
3
4
5
Note: This data is available in the table 8
Note: This data is available in the table 8
from the Master Tables of the current
from the original SLCF COMPARE file print
version of COMPARE. If this is not
out. If this is not available, then leave blank.
available, then leave blank.
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 28 of 46 Printed 7/17/2010
GSA Transaction Codes
to OMB Circular A-76
Cross-Reference Matrix
GSA Transaction Code to OMB Circular A-76 Cost Category Alignment Matrix
Description: This page is a reference guide for cost category to Pegasys transaction codes
Instructions: Determine which Pegasys Object class and cost element codes will be associated with the agency cost estimate lines 1 (Personnel ), Line 2 (Materials &
Supplies), Line 3 ( Capital Assets, Minor Items, Rentals, Travel Subcontracts, Utilities, Other Costs and Maintenance and Repair).
If you can run a Pegasys VATS report, you can use this key to map actual costs to MEO labor, M&S, and sub-contract costs
Y-Code #
COMPARE
Object Object Class Cost
Line Item COMPARE Line Item Title Description Explanation
Class Description Element
Number
1 Line 1: Personnel Costs
1.1 Direct Labor 11 Personnel Services
1.2 Full-Time 001 Base Pay - GS Full Time Permanent
002 Base Pay - WS - Full Time Permanent
1.3 Part-Time 005 Base Pay - GS & WS - Part Time
1.4 Intermittent 006 Base Pay - GS & WS - Intermittent
1.5 Temporary 003 Base Pay - GS - Full Time Temporary
004 Base Pay - WS - Full Time Temporary
1.6 Seasonal 007 CO-OP's. WTO's FJF's Summer Aides, & Student
Aids
1.7 Other Pay 11 Personnel Services 008 Base Pay - Consultants & Appointees
009 Reemployed Annuitants
01X Other Personnel Compensation (Summary)
010 Base Pay (Fund 192 only)
011 Overtime Premium
012 Night Differential (GS)
013 Terminal Leave
014 Payment for Personnel on Reimbursable Detail
015 Post Differential
016 Holiday Premium
017 Sunday Premium
019 Incentive Awards
057 Staffing Differential
058 Supervisory Differential (GS)
059 Administratively Uncontrollable Overtime Premium
060 Standby Duty Pay
061 Hazard Duty Pay (GS)
062 Shift Differential (WS)
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 29 of 46 Printed 7/17/2010
GSA Transaction Codes
to OMB Circular A-76
Cross-Reference Matrix
GSA Transaction Code to OMB Circular A-76 Cost Category Alignment Matrix
Description: This page is a reference guide for cost category to Pegasys transaction codes
Instructions: Determine which Pegasys Object class and cost element codes will be associated with the agency cost estimate lines 1 (Personnel ), Line 2 (Materials &
Supplies), Line 3 ( Capital Assets, Minor Items, Rentals, Travel Subcontracts, Utilities, Other Costs and Maintenance and Repair).
If you can run a Pegasys VATS report, you can use this key to map actual costs to MEO labor, M&S, and sub-contract costs
Y-Code #
COMPARE
Object Object Class Cost
Line Item COMPARE Line Item Title Description Explanation
Class Description Element
Number
063 Environment Differential (WS)
064 Locality Pay
065 Geographic Pay
066 Government Paid Black Pay
199 Without Compensation
919 Monetized Leave
12 Personnel Benefits 02X Personnel Benefits (Summary)
020 Civil Service Retirement Fund
021 Health Benefits Insurance
022 Group Life Insurance - Basic
023 OASDI - Non-FERS
024 Accident Compensation
025 Medicare - Non-FERS
026 Quarters Allowance
027 Uniform Allowance
028 Moving Allowance
029 Cost of Living Allowances (COLA)
04X Federal Employees Retirement System (FERS
Summary)
041 FERS - OASDI
042 FERS Basic Benefit
043 FERS - Thrift Savings Plan - Government
Automatic Contribution
044 FERS - Thrift Savings Plan - Government Matching
Contribution
045 Thrift Savings Plan - Fiduciary Insurance
046 FERS - Medicare
048 TSP Lost Earnings
049 Interest for Back Pay of GSA Employees
050 Public Transportation Subsidy
051 Parking Subsidy
052 Physicians Comparability Allowance
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 30 of 46 Printed 7/17/2010
GSA Transaction Codes
to OMB Circular A-76
Cross-Reference Matrix
GSA Transaction Code to OMB Circular A-76 Cost Category Alignment Matrix
Description: This page is a reference guide for cost category to Pegasys transaction codes
Instructions: Determine which Pegasys Object class and cost element codes will be associated with the agency cost estimate lines 1 (Personnel ), Line 2 (Materials &
Supplies), Line 3 ( Capital Assets, Minor Items, Rentals, Travel Subcontracts, Utilities, Other Costs and Maintenance and Repair).
If you can run a Pegasys VATS report, you can use this key to map actual costs to MEO labor, M&S, and sub-contract costs
Y-Code #
COMPARE
Object Object Class Cost
Line Item COMPARE Line Item Title Description Explanation
Class Description Element
Number
053 Retention Allowance
054 Recruitment Bonus
055 Relocation Bonus
056 Cafeteria Plan
068 Debt Forgiveness
069 Pension Fund Fee
13 Benefits for Former 03X Benefits for Former Personnel (Summary)
Personnel 031 Unemployment Compensation
032 Severance Pay
033 FWRA - Early Separation Incentive
034 FWRA - Early Retirement Additional Government
Share
035 Death Gratuity
036 Former Presidents' Pensions
2 Line 2: Material and Supply Costs 26 Supplies and 6XX Supplies and Materials ( Summary)
Materials 608 Inventories Held for Sale
609 Materials to Inventory
610 Office Supplies Government
611 General Operating Supplies
612 Newspapers and Periodicals
613 Materials Expended in Testing
614 Technical Publications
615 Operating Forms
616 ADP Supplies and Materials
617 Tariffs
618 Magnetic Tape and Disks
619 Office Supplies Commercial
62X Building Operating Supplies ( Summary)
620 Toilet Supplies
621 Other
622 S&CM
630 Steam
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 31 of 46 Printed 7/17/2010
GSA Transaction Codes
2 Line 2: Material and Supply Costs 26 Supplies to OMB Circular A-76
and
Cross-Reference Matrix
Materials
GSA Transaction Code to OMB Circular A-76 Cost Category Alignment Matrix
Description: This page is a reference guide for cost category to Pegasys transaction codes
Instructions: Determine which Pegasys Object class and cost element codes will be associated with the agency cost estimate lines 1 (Personnel ), Line 2 (Materials &
Supplies), Line 3 ( Capital Assets, Minor Items, Rentals, Travel Subcontracts, Utilities, Other Costs and Maintenance and Repair).
If you can run a Pegasys VATS report, you can use this key to map actual costs to MEO labor, M&S, and sub-contract costs
Y-Code #
COMPARE
Object Object Class Cost
Line Item COMPARE Line Item Title Description Explanation
Class Description Element
Number
640 Coal
650 Oil
24 Printing and 4XX Printing and Publications and Photographic
Reproduction Services ( Summary)
41X Printing and Publications ( Summary)
410 Printing Publications
411 Printing Forms
412 Printing Invitations and Solicitations
413 Printing Other
414 Copier Reproduction
415 Blueprinting
416 Printing Catalogs
417 Common - Use Printing
418 Graphic Design
450 Photographic Services
451 Federal Register and CFRs
452 Printing Microfiche Payment Documentation
3 Line 3: Other Specifically Attributable
Costs
Line 3:A Capital Equipment & Facilities 00 Depreciation &
Costs Amortization
Line 3:A Capital Equipment & Facilities 30 Acquisition of Capital
Costs Assets
Line 3:A Capital Equipment & Facilities 31 Acquisition of Capital 96X Acquisition of Capital Assets ( Summary )
961 Capitalized Administrative Office Furnishings -
962 Capitalized Administrative Software - Group Assets
963 Capitalized Administrative Automated Information
964 Capitalized Administrative Software - Non-Group
965 Capitalized Administrative ADP Hardware
966 Capitalized Operating Equipment
967 Capitalized Installment Purchase Operating
968 Capitalized Operating Software
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 32 of 46 Printed 7/17/2010
GSA Transaction Codes
to OMB Circular A-76
Cross-Reference Matrix
3 GSA Transaction Code to OMB Circular A-76 Cost Category Alignment Matrix
Description: This page is a reference guide for cost category to Pegasys transaction codes
Instructions: Determine which Pegasys Object class and cost element codes will be associated with the agency cost estimate lines 1 (Personnel ), Line 2 (Materials &
Supplies), Line 3 ( Capital Assets, Minor Items, Rentals, Travel Subcontracts, Utilities, Other Costs and Maintenance and Repair).
If you can run a Pegasys VATS report, you can use this key to map actual costs to MEO labor, M&S, and sub-contract costs
Y-Code #
COMPARE
Object Object Class Cost
Line Item COMPARE Line Item Title Description Explanation
Class Description Element
Number
969 Capitalized Installment - Purchased Operating
97X Acquisition of Expensed Assets ( Summary )
971 Expensed Administrative Office Furnishings -
972 Expensed Administrative Software
973 Expensed Administrative Automated Information
975 Expensed Administrative ADP Hardware
976 Expensed Operating Equipment
977 Expensed Installment-Purchased Operating
978 Expensed Operating Software
979 Expensed Installment-Purchased Operating
999 Dummy Cost Element
Line 3:B Minor Items Costs 32 Lands and Structures 811 Relocation ( under P.L. 91-646 )
814 Lease Purchase Capitalized Interest
815 Repayment of Leased Purchase Capitalized Interest
951 Shelving
952 Special Shelving
999 Dummy Cost Element
Line 3:C Rental Costs 23 Rent, 3XX Rent, Communications and Utility ( Summary )
Communications, 320 Chilled Water
and Utilities 330 Gas
340 Water
350 Sewage Treatment
360 Electricity
37X Space Rental ( Summary )
370 Space Rental Commercial
371 Space Rental USPS
372 Space Rental Other Government
373 Space Rental Rent ( formerly SLUC )
374 Other Recurring Costs - FBF
375 Other Non- Recurring Cost - FBF
38X Communications ( Summary)
380 Local Telephone
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 33 of 46 Printed 7/17/2010
GSA Transaction Codes
to OMB Circular A-76
Cross-Reference Matrix
Circular A-76 Cost Category Alignment Matrix
GSA Transaction Code to OMBRent,
Line 3:C Rental Costs 23
Communications,
Description: This page is a reference guide for cost category to Pegasys transaction codes
and Utilities
Instructions: Determine which Pegasys Object class and cost element codes will be associated with the agency cost estimate lines 1 (Personnel ), Line 2 (Materials &
Supplies), Line 3 ( Capital Assets, Minor Items, Rentals, Travel Subcontracts, Utilities, Other Costs and Maintenance and Repair).
If you can run a Pegasys VATS report, you can use this key to map actual costs to MEO labor, M&S, and sub-contract costs
Y-Code #
COMPARE
Object Object Class Cost
Line Item COMPARE Line Item Title Description Explanation
Class Description Element
Number
381 Long Distance Telephone
382 Teletype and Telegram
383 Postage and Fees
384 Data Transmission
385 Intercity Service Telephone
386 Extended Use Telephone Service
387 Conference Telephone Calls
388 Other Communication Service
39X Equipment Rental ( Summary)
390 Rental, Operating Equipment
391 Rental, Reproduction Equipment
392 Rental, Office Machines
393 Rental, Filing Equipment
394 Rental, Furniture
395 Rental, Program Equipment
396 Equipment Rental Commercial
397 ADP Equipment, Leasing and Rental
398 Rental, Telephone Equipment
Line 3:D Travel Costs 21 Travel and 11X Transportation of Persons ( Summary)
Transportation of 110 Program Travel ( Non-Motor Pool)
Persons - Limitation 111 Program Travel ( Motor Pool)
112 Other Transportation
113 Administrative Travel ( Non-Motor Pool)
114 Travel - Training
115 International Travel
117 Meetings and Conferences ( Non-Motor Pool)
118 Meetings and Conferences ( Motor Pool)
119 Travel to Training ( Non-Motor Pool)
120 Travel to Training ( Motor Pool)
121 American Express Travelers Checks Service Fee
122 Travel - Educational Leave
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 34 of 46 Printed 7/17/2010
GSA Transaction Codes
to OMB Circular A-76
Cross-Reference Matrix
GSA Transaction Code to OMB Circular A-76 Cost Category Alignment Matrix
Line 3:D Travel Costs 21 Travel and
Description: This page is a reference guide for cost category to Pegasys transaction codes
Transportation of
Instructions: Determine which Pegasys Object class and cost element codes will be associated with the agency cost estimate lines 1 (Personnel ), Line 2 (Materials &
Persons - Limitation
Supplies), Line 3 ( Capital Assets, Minor Items, Rentals, Travel Subcontracts, Utilities, Other Costs and Maintenance and Repair).
If you can run a Pegasys VATS report, you can use this key to map actual costs to MEO labor, M&S, and sub-contract costs
Y-Code #
COMPARE
Object Object Class Cost
Line Item COMPARE Line Item Title Description Explanation
Class Description Element
Number
123 Travel - Home Leave
124 Travel - Rest/Recreational Leave
125 Travel - Credit Card Late Fee
933 Travel - Interest Penalties on late Payments to
Employees
22 Transportation of 21X Transportation of Things (Summary)
Things 210 Materials and Equipment
211 Household Goods
212 Truckage Motor Pool
Line 3:E MEO Subcontract Costs 25 Consulting & Other 5XX Consulting and Other Services ( Summary)
Services 51X Commercial Service Contracts (Summary)
510 Research and Development Testing Contracts
511 Consultant Contracts Advisory Only
512 Building Cleaning and Maintenance- Recurring
Contracts
513 Surveys and Appraisals
514 Contract Labor
515 Protection
516 Contractual Services- Other
517 Membership
518 Transcripts
519 Consulting Services of Advisory Committees
520 Multiple Award Schedule Contracts
521 Finders Fees
522 Credit Card Administrative Fees
523 Conversion and Transition
524 Research and Development Testing Contracts,
Other
525 IMPAC Credit Card Purchases
526 Medical Care
527 Operation and Maintenance of Equipment
528 Subsistence and Support of Persons
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 35 of 46 Printed 7/17/2010
Line 3:E MEO Subcontract Costs 25 Consulting & Other
Services
GSA Transaction Codes
to OMB Circular A-76
Cross-Reference Matrix
GSA Transaction Code to OMB Circular A-76 Cost Category Alignment Matrix
Description: This page is a reference guide for cost category to Pegasys transaction codes
Instructions: Determine which Pegasys Object class and cost element codes will be associated with the agency cost estimate lines 1 (Personnel ), Line 2 (Materials &
Supplies), Line 3 ( Capital Assets, Minor Items, Rentals, Travel Subcontracts, Utilities, Other Costs and Maintenance and Repair).
If you can run a Pegasys VATS report, you can use this key to map actual costs to MEO labor, M&S, and sub-contract costs
Y-Code #
COMPARE
Object Object Class Cost
Line Item COMPARE Line Item Title Description Explanation
Class Description Element
Number
529 Purchase of Goods and Services from Government
Accounts
53X Government Services (Summary)
531 Other
533 Payments to GS Fund
534 Payments to IT Fund Emergency Relocation
535 Payments to GSA Fund
536 Payments to Other Government Agencies
538 Payment to Federal Buildings Fund
540 Software and Hardware Contracts
548 Advertising Expense
550 Administrative Debt Expense
56X Equipment Maintenance and Repair - Commercial (
Summary)
561 Printing Equipment
562 Composing Equipment
563 Other Operating Equipment
570 Operation of GOCO's
599 Intrafund Transactions
Line 3:F Utilities Costs 23 Rent,
Communications,
and Utilities
Line 3:G Other Costs 41 Grants, & Fixed 80X Grants, Subsidies, and Contributions (Summary)
Charges 800 Taxes and other Assessments
801 Payment in Lieu of Taxes
802 Royalty Payments
803 Grants for Historical Publications
804 Grants Research & Development
999 Grants Subsidies, and Contributions
42 Insurance Claims 81X Insurance Claims and Indemnities (Summary)
and Indemnities
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 36 of 46 Printed 7/17/2010
GSA Transaction Codes
to OMB Circular A-76
Cross-Reference Matrix
GSA Transaction Code to OMB Circular A-76 Cost Category Alignment Matrix
Description: This page is a reference guide for cost category to Pegasys transaction codes
Instructions: Determine which Pegasys Object class and cost element codes will be associated with the agency cost estimate lines 1 (Personnel ), Line 2 (Materials &
Supplies), Line 3 ( Capital Assets, Minor Items, Rentals, Travel Subcontracts, Utilities, Other Costs and Maintenance and Repair).
If you can run a Pegasys VATS report, you can use this key to map actual costs to MEO labor, M&S, and sub-contract costs
Line 3:G Other Costs
Y-Code #
COMPARE
Object Object Class Cost
Line Item COMPARE Line Item Title Description Explanation
Class Description Element
Number 42 Insurance Claims
and Indemnities 810 Tort Claims
812 Other
43 Interest & 93X Interest and Dividends (Summary)
Indemnities 930 Interest
931 Penalty
932 Interest and Dividends
936 Interest Paid to Employees
44 Refunds 940 Refunds
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 37 of 46 Printed 7/17/2010
Instructions for Retrieving Actual Expenses from FMIS
Instructions for Retrieving Accounting Information by Y-Code
Financial Management Information System (FMIS)
Description: This page provides detailed instructions on retrieving accounting information
by Y-code through FMIS
Instructions: Use the following steps and graphics to access accounting information by Y-
code
1. Access the FMIS website from http://cfo.fmis.gsa.gov
2. Use FMIS ID to log into the system
a. If you do not have a FMIS ID, complete this form: http://cfo.fmis.gsa.gov/dload/userid.pdf
3. Again use FMIS ID to log in to the application (your password here is your same user ID)
Page 38 of 46 Printed 7/17/2010
Instructions for Retrieving Actual Expenses from FMIS
4. Select “VATS” from the menu bar
Page 39 of 46 Printed 7/17/2010
Instructions for Retrieving Actual Expenses from FMIS
5. Select “Category Lists” from the drop down
6. Clear the Book Month field and enter the Y-Code into the Project Num field
7. Click the “Expenses” button to display results
8. Enter 1 to 365 for VAT(s)
Page 40 of 46 Printed 7/17/2010
Instructions for Retrieving Actual Expenses from FMIS
9. Save file to the “C$ on „Client‟(C:)” disk drive as either a CSV file or Excel spreadsheet
Page 41 of 46 Printed 7/17/2010
GSA Post-Competition Accountability Glossary
GSA PCA Cost Tracking Model Glossary
Terms Definition
The ACO expenses are directly attributable to the cost centers of the MEO. All expenses fall into one of the major cost categories defined
Actual Cost of Operations (ACO) by the Circular (Personnel, Supplies & Materials, Capital Assets, Minor Items, Travel, Rental, Subcontracts, Utilities, OSAC, and Additional
Costs). Actual expenses are tracked using the Pegasys transaction codes (OMB Object Category, Object Class, or Cost Element Code).
Any executive department, commission, authority, administration, board, or other independent establishment in the executive branch of the
Agency
government.
The part of the agency tender in a standard competition that includes the agency‟s cost proposal and represents the full cost of agency
performance of the commercial activity, based on the requirements in the solicitation and the costing policy in Attachment C. The agency
Agency Cost Estimate (ACE)
cost estimate for a streamlined competition is developed in accordance with Attachments B and C. For competitions completed prior to the
revised OMB Circular A-76, the agency cost estimate is referred to as the “in House Cost Estimate.
Agency Performance Performance of a commercial or inherently governmental activity with government personnel. May be referred to as in-house performance
Agency Source A service provider staffed by government personnel.
The agency management plan submitted in response to a solicitation for a standard competition. The agency tender includes an MEO,
Agency Tender agency cost estimate, MEO quality control plan, MEO phase-in plan, and copies of any MEO subcontracts (with the private sector providers‟
proprietary information redacted). The agency tender is prepared in accordance with Attachment B and the solicitation requirements.
AWARD ACE A specific ACTT report that provides the Agency Cost Estimate updated with current inflation factors and pay rates ONLY.
The historical actual cost of an organization using OMB Circular No A-76 methodology in COMPARE computed during Preliminary
Baseline Cost Estimate (BCE):
Planning.
A collection of noncash compensation elements, including but not limited to income protection, health coverage, retirement savings,
Benefits vacation and income supplements for employees, provided in whole or in part by employer payments. Object Class 12 consists of benefits
per Rob Camblin.
An inherently governmental agency official who participates on the PWS team. This person is responsible for the issuance of the
Contracting Officer (CO) solicitation and the source selection evaluation methodology. The CO awards the contract and issues the MEO letter of obligation or fee-for-
service agreement resulting from a streamlined or standard competition. The CO and the SSA may be the same individual.
The windows-based A-76 costing software that incorporates the costing procedures of OMB Circular A-76. Agencies must use COMPARE
COMPARE
to calculate and document the costs on the SLCF for a streamlined competition or the SCF for a standard competition.
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 42 of 46 Printed 7/17/2010
GSA Post-Competition Accountability Glossary
Terms Definition
Competition Location The place the competition will be performed at.
Competition Number The number assigned to the competition action .
Competition Title The title used to describe the competition.
Competition Type The type of competition to be conducted, SLCF for a streamlined competition or the SCF for a standard competition
Contractor name The name of the private sector offerors (i.e., contractor(s)) involved in the competition.
This field allows the user to make manual adjustments to Pegasys data. This may happen when a portion of a person's time is spent
Deductions
serving the MEO but Pegasys data reflects one FTE of support. These are not the same as adjustment-mods provided by the CO.
This is an ACTT data element that represents a transaction code found in Pegasys accounting data. For GSA, the corresponding Pegasys
transaction code data element is either the OMB Object Class, Object Category or the Cost Element Code. ACTT uses transaction codes
Element of Expense Industry Code (EEIC)
to align actual expenses from Pegasys to the Circular Cost Categories where cost estimate records are found in the COMPARE file (i.e.
Lines 1-5).
The end date for a streamlined or standard competition is the date that all SCF/SLCF certifications are completed, signifying an agency‟s
End Date
performance decision.
An equitable adjustment will account for the fair change of resources resulting from the changed work described in the modification. The
Equitable Adjustments (Modifications) equitable adjustment can be an increase or decrease to the estimated cost of operations and schedule depending on whether the change
caused the need for more or fewer resources.
The ECO starts by building a set of records for personnel, assets (Capital Assets, Minor Items), materials (Supplies & Materials, Other
Estimate Cost of Operations (ECO) Specifically Attributable Costs, Additional Costs), and resources (Utilities, Rental, Travel, Subcontracts) needed to perform the commercial
activities described in the contract or LOO.
FMIS Financial Management Information System
Gross Pay An individual's total personal income before taking taxes or deductions into account.
GSA General Services Administration
Initial Performance Decision Date The performance decision date is the official end date for a standard competition.
Agency and public reimbursable sources shall apply the labor inflation cost factors (specified in the annual OMB transmittal memorandum)
Labor Inflation
on the day immediately following the end of the effective period of the GS or FWS pay schedules used in the agency cost estimate.
For Standard and Streamlined Competitions, material and supply costs shall be included in Preliminary Planning and Adjusted Baseline
Costs. Material and supply costs may be shared by multiple activities including the commercial service provider included in the
competition. Examples of shared material and supply costs include administrative supply costs, bulk purchases of material, supply
Material and Supply Costs
transportation costs, etc. In addition to the requirements in the OMB Circular and the DoD A-76 Costing Manual, Preliminary Planning
Baseline Costs shall include costs for all materials and supplies used by the commercial activity in the 12 months prior to public
announcement, regardless of whether or not the material or supplies may be government-furnished when the solicitation is issued.
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 43 of 46 Printed 7/17/2010
GSA Post-Competition Accountability Glossary
Terms Definition
The staffing plan of the agency tender, developed to represent the agency‟s most efficient and cost-effective organization. An MEO is
MEO
required for a standard competition and may include a mix of government personnel and MEO subcontracts.
The actual cost of operations for a private sector service provider awarded performance of the commercial activity as a result of the OMB
MEO Contract Expense
Circular A-76 competition process.
Letter of Obligation (LOO): A formal agreement that an agency implements when a standard or streamlined competition results in agency performance (e.g., MEO).
Contracts between an agency and the private sector that are included in the agency tender or fee-for service agreements with a public
reimbursable source that are included in the agency tender. In addition to the cost of MEO subcontracts, agency or public reimbursable cost
MEO Subcontracts
estimates must include support costs associated with MEO subcontracts such as government furnished property, and contract
administration, inspection, and surveillance.
The Operations and Maintenance (O&M) inflation factor used to project future costs of operations for resources such as materials and
O&M Inflation
supplies, travel, rental, etc. This is found in Table 8 of COMPARE and is updated at least annually through transmittal memorandums.
Other specifically attributable costs in an agency cost estimate are entered on Line 3 of the SCF/SLCF. For standard competitions, other
specifically attributable costs include depreciation, facilities, cost of capital, rent, utilities, insurance, travel, existing contracts and the
Other Specifically Attributable Costs associated contract administration, inspection and surveillance, maintenance and repair, and other costs. Other specifically attributable
costs may be shared by multiple activities including the commercial activity included in the competition. For streamlined competitions, other
specifically attributable costs are limited to awarded MEO subcontracts.
Overhead includes two major categories of cost, operations overhead and general and administrative overhead. Operations overhead
includes costs that are not 100 percent attributable to the activity being competed but are generally associated with the recurring
management or support of the activity. General and administrative overhead includes salaries, equipment, space, and other tasks related to
Overhead Costs
headquarters management, accounting, personnel, legal support, data processing management, and similar common services performed
external to the activity, but in support of the activity being competed. A standard twelve percent overhead factor is an estimated federal
agency overhead factor that is calculated in agency and public reimbursable cost estimates for streamlined and standard competitions.
Pegasys A GSA accounting and administrative system
For post-competition accountability, Performance Costs in ACTT and the PCA Spreadsheet are the actual cost of operations that include
appropriate cost competition factors (e.g. Line 4 overhead, insurance, etc.) Performance Costs in COMPARE are the estimated costs of
Performance Costs
performing the commercial activity with government personnel in response to the solicitation or competition requirements (i.e., the Agency
Cost Estimate).
Performance Decision Date The date of an outcome of a streamlined or standard competition, based on SLCF or SCF certifications.
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 44 of 46 Printed 7/17/2010
GSA Post-Competition Accountability Glossary
Terms Definition
Line 1 of the SCF/SLCF, Personnel Costs, includes the cost of all direct in-house labor and supervision, including quality control personnel
Personnel Costs necessary to meet the internal quality control performance requirements described in the solicitation. Agency Cost Estimates (ACEs) that
assume a mix of in-house labor and subcontract support also include the cost of labor to administer the support contracts.
PP Performance Period
The private sector of a nation's economy consists of those entities which are not controlled by the state - i.e., a variety of entities such as
Private Sector
private firms and companies, corporations, private banks, non-governmental organizations, etc.
An agency, private sector, or public reimbursable source that is performing, or will perform a commercial activity; sometimes referred to as
Provider:
a service provider.
A service provider from a federal agency that could perform a commercial activity for another federal agency on a fee-for-service or
reimbursable basis by using either civilian employees or federal contracts with the private sector. A federal agency‟s formal response to
Public Reimbursable Source:
another federal agency‟s solicitation for offers or tenders. The public reimbursable tender is developed in accordance with this circular and
includes a cost estimate.
A PWS is a statement of the technical, functional and performance characteristics of
the work to be performed, identifies essential functions to be performed, determines
PWS performance factors, including the location of the work, the units of work, the quantity of
work units, and the quality and timeliness of the work units. It serves as the scope of
work and is the basis for all costs entered on the Cost Comparison Form.
This is the same as the cost center. It is the lowest business unit in the organization to which actual payroll and expenses are attributed.
Resource Cost Control Center (RCCC): This data element does not exist in the COMPARE file and must be supplied by the user when initializing a cost tracking file in ACTT. For
GSA it is either the financial organizational code or building number.
SLCF Streamlined Competition Form
Solicitation Closing Date The due date for delivery of private sector offers, public reimbursable tenders, and the agency tender, as stated in the solicitation.
Solicitation Number The number of the solicitation (request for proposal)
The start date for a streamlined or standard competition is the date that the agency makes a formal public announcement of the agency‟s
Start Date
decision to perform a streamlined or standard competition.
Streamlined Competition Form (SLCF): The agency form that documents and certifies all costs calculated in the streamlined competition.
Private sector companies develop and submit a formal "offer" in response to the solicitation. The governments Most Efficient Organization
Tender Type (MEO) also submits a response known as an agency tender. The other type of tender is the public reimbursable tender in which a federal
agency responds to another agency's solicitation.
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 45 of 46 Printed 7/17/2010
GSA Post-Competition Accountability Glossary
Terms Definition
An agency shall calculate and certify the cost of performing the activity with government personnel in accordance with Attachment C for a
minimum of three performance periods by completing SLCF Lines 1, 2, 3 (limited to awarded contracts supporting agency performance of
Total Cost of Agency Performance
the activity), 4, and 6. An agency may base the agency cost estimate on the incumbent activity; however, an agency is encouraged to
develop a more efficient organization, which may be an MEO.
Transaction Code A unique transaction identification number or code, assigned by the originator of this transaction.
VATS Verified Actual Transactions System - a reporting interface for Pegasys.
Pegasys uses the “Y-Code” to separate GSA MEO expenses from non-MEO expenses. This is a necessary element to use ACTT for cost
Y-Code
tracking of the MEO. This information is entered in the Pegasys data element Project Code
General Services Administration
OMB Circular A-76
Post-Competition Accountability Report Page 46 of 46 Printed 7/17/2010
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