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Free Contract Labor Invoice Template

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					                        Sandia National Laboratories
                                     Contract Audit
                                    ECC Instructions

                         Cost Reimbursable Type Contracts

User Information:

The following information does not supercede any statute, regulation or policy that is, was or
will be in effect. It is designed as a tool to answer general questions that are commonly posed
by contractors that are subject to audits from the Sandia Contract Audit Department,
Organization 12820 (hereinafter, Contract Audit). For specific questions pertaining to your


Step by Step Instructions for Cost Reimbursable Electronic Cost Claim (ECC):

In preparing the ECC we require each contractor reconcile their claim to the general ledger
amount to ensure that all costs are properly accounted for. Costs previously claimed/not
For universities and other educational institutions, we have provided an “Example
University Claim.” The primary difference between the requirements for a business and an
educational institution is that faculty salaries and student salaries (or wages) and associated
fringe costs must be segregated. This facilitates the correct application of labor overhead
rates. It is imperative that the correct overhead rates are used with the appropriate cost
bases. In addition, on-site, off-site, and other F&A costs must be segregated according to
their rates and basis. In lieu of completing the Sandia ECC template, universities may submit
their cost claim in the form of an MS Excel pivot table, in the same structure as the Sandia
cost claim template, created from their general ledger transaction detail. An example is

All ECCs should be submitted in a single Excel workbook with separate worksheets for each
contract. There should be a separate submission for each fiscal year. If templates or
examples have not previously been provided they are available at http://www.sandia.gov/bus-

 Step by step instructions for filling out the Cost Reimbursable contract type ECC template are as follows

          Company Name: Insert the name of your company, university, laboratory, etc.

        Contract Number: Insert the contract number shown on the SNL contract cover
       page. You may also include in parentheses, your own unique contractor number if
 Period of Performance: Insert the current period of performance beginning and
ending dates from your contract. The period of performance end dates (POP end)
routinely change so it is important that you refer to the most recent contract revision or

 Contract Ceiling Amount: The maximum authorized amount that may be billed to
the contract can be found in your contract document. Use the most recent revised or
amended amount. Contact your Sandia Contracting Representative (SCR) if you have

   Fiscal Year: Insert your entity’s fiscal year to which the claimed costs apply.

 Month: Insert the month of the year. The first month listed should be the first
month of your fiscal year. For example, business entities with a June 30 FYE would

 Indirect Rate: Insert the rate, if any, which you applied to your direct costs. This
column may be used to calculate the amount of indirect costs claimed, by multiplying
the appropriate rate times the applicable direct cost(s). Please see the “Indirect Rate”

 Direct Labor: Insert actual direct labor costs by major labor cost category for each
accounting period. Segregate university professor and professional labor from student
labor. Examples of major labor cost categories would be Engineer III, Geologist I,

 Direct Labor Overhead: Insert the overhead rates associated with your claimed
direct labor charges if this are being claimed and billed. If there is more than one
direct labor overhead rate used, list them separately. Examples include: Off-site direct
labor overhead, on-site direct labor overhead, overtime direct labor overhead. All
claimed indirect rates must be allowable, allocable, and audited or approved by your

   Direct Materials: List the actual direct material costs for each accounting period.

 Direct Material Handling Rate: If you are claiming a direct material-handling rate,
show that separately. All claimed indirect rates must be allowable, allocable, and
audited or approved by your cognizant agency. Please see the “Indirect Rate” section

   Direct Travel: List applicable travel charges for each accounting period.

 G&A (General and Administrative Rate): Insert amounts claimed for G&A. All
claimed indirect rates must be allowable, allocable, and audited or approved by your
cognizant agency. Please see the “Indirect Rate” section below in this document for
      Subcontracts/Consultant/Temporary Labor: List the costs associated with these
     items. If these charges account for more than 10% of all contract charges, the
     contractor is responsible for providing to Sandia, a cost claim that has been
     prepared by the subcontractor, consultant or temporary labor provider showing
     their claimed charges associated with the contract. These shall be submitted
     concurrently with your (the prime contractor’s) cost claim using the same or similar
      Other Direct Costs (ODCs): For any other direct costs that you are claiming,
     segregate those costs accordingly. Some examples may include: Licensing fees,
     equipment leases, shipping and handling, taxes, etc. Feel free to add additional
     columns if deemed necessary for major cost categories which are unique to your

        Total Costs: Total of all costs claimed.

        Fee: Total amount of fee earned at the rate specified in your contract.

        Fee Withheld: Amount of fee earned that has not yet been billed.

        Amount per General Ledger: Amount of costs associated with the contract and booked to you

      Invoice/Credits/Payments Resulting from prior audit adjustments: If the contract(s)
     that you are submitting cost claim information for has (have) been previously audited,
     it is very important that you include amounts you billed to Sandia and/or amounts you
     paid to Sandia, i.e., issuing a check or credit memo to Sandia, reducing an invoice
     amount, etc., as a result of prior audit findings. These amounts should be reported
     separately from your regular invoice amounts in the appropriate column of the cost
     claim template. The check, invoice or credit number and date should be clearly
     identified. Use the column marked “Invoice /Credits/Payments…” to report these

      Adjustments: Include any amounts that you have over billed or under billed to
     Sandia and discovered subsequent to the billings. This could be due to errors or
     omissions. This is an opportunity to claim any corrections noted as part of your

      Total Amount Claimed: This amount should equal the amount shown “Per the
     General Ledger,” plus or minus any adjustments due to prior audit findings, and plus

        Comments: Use this column to describe any adjustments or other important aspects of your e

Unallowable Costs
Costs that are expressly unallowable per the FAR and other regulations, or costs mutually
agreed to be unallowable must be excluded from any billing, claim or proposal. This includes
direct as well as indirect costs. Costs that were incurred in conjunction with contract
execution, which are unallowable, whether they are part of any base or pool must be
identified and listed on the “Schedule of Unallowable Costs.” Regardless of whether any of
these costs were claimed or billed, these costs must be included on the schedule. Note on
the schedule if you had previously claimed these costs. Refer to FAR part 31 or your contract

 Indirect Rates

Proposed indirect rates must be part of, supported by, and consistent with the established
accounting system. We apply indirect rates where applicable and appropriate and this is often
dictated by the contract terms and conditions. The federal agency with which a contractor has
the most business is generally responsible for auditing indirect rates and is referred to as the

If Sandia is the cognizant agency and you are claiming and billing indirect rates, then an
indirect rate cost claim is required in conjunction with your Cost Reimbursable ECC. The

If Sandia is not the cognizant agency, it is not required that you provide the information for the
rate calculation. The latest rates as set forth by a contractor’s cognizant agency (i.e., the
Defense Contract Audit Agency, Department of Health & Human Services, Office of Naval
Research, or other) will be accepted. A contractor is required to provide the latest rate
report(s) from the cognizant agency as part of their cost claim. The rate report sheets may be
faxed to our fax number below or e-mailed to us. Additionally, please provide the cognizant




When Do I Need to Submit a Cost Claim?

ECCs should be submitted annually for each contract to which Sandia has audit rights. The
annual submissions are due 90 days after a contractor’s fiscal year end. Please note that it is
imperative that you check for accuracy and completeness prior to your submission.


Where Do I Send It?

Send ECCs via e-mail to: snlaudit@sandia.gov

Fax indirect rate sheets to 844-9728 attention Contract Audit Department.

Additional information and points of contact may be found at the Contract Audit website at:
http://www.sandia.gov/bus-ops/scm/Contractor/ContractAudit.html
Sandia is a multiprogram laboratory operated by Sandia Corporation, a Lockheed Martin Company,
for the United States Department of Energy’s National Nuclear Security Administration under Contract DE-AC04-94AL85000.
emplate are as follows:
ct and booked to your General Ledger (G/L).




ant aspects of your electronic cost claim.
                      A                      B          C          D              E             F            G             H              I            J            K             L   M    N    O          P              Q               R            S
1    Contractor Name                                          Please fill out one cost claim template for each auditable contract that you have with Sandia National Laboratories.
2    Contract Number:
3    Period of Performance:
4    Contract Ceiling Amount:
5    For use on Cost Reimbursable type contracts
6
7    Send to: snlaudit@sandia.gov                             Enter amounts as recorded on your General Ledger (make any corrections in the adjustment row with comments)
8
9                                               Month/Year
10   FY 20XX                              Accounting Period        1            2             3             4             5             6             7            8             9    10   11   12
                                          GL Acct. Indirect                                                                                                                                            Total Per    Adjustments by   Total Amount
11   Account Title                         Number    Rate                                                                                                                                            General Ledger Cost Element       Claimed      Comments
12   Cost Structure - see Samples
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32   Total Costs
33
34   Fee (if applicable)
35
36   Fee Withheld (if applicable)
37
38   Total per General Ledger
39
40   Adjustments by Month
41
42   Total Claimed
43
44
45
46
47   (1) Refer to the Cost Reimbursable Electronic Cost Claim Instructions for assistance in filling this out.
48   (2) Provide indirect rate substantiation as discussed in the Cost Reimbursable Electronic Cost Claim Instructions if you are claiming any indirect rates.
49   (3) In the "Credits/Payments resulting from prior audit adjustments" column, report any payments you made to Sandia as a result of audit findings in Sandia's favor
50       and report any credits you received as a result of findings in your favor.
51       If you made no payments or have chosen to net any audit findings at the close-out of your contract, please state this in the "Comments" section.
52   (4) The adjustments by month should agree with the Adjustments by Cost Elements.
        A      B                        C                       D        E        F                                    G
1 Contractor's Name                                                Complete a rate calculation sheet for each indirect rate.
2 Indirect Calculation by Contractor's Fiscal Year
3
4 If you have a cognizant agency such as DCAA, ONR, DHHS, that sets your rates, DO NOT FILL OUT THIS Sheet. Please provide us with copies of
5 the rate sheets that your cognizant agency provided, as well as a contact name and phone number at the agency.
6 Expenses for the entire company
7
 8   Indirect Rate Calculation
 9
10   GL Acct. #   Account Name                                      FY 20XX                                 Comments
11
12                Indirect Pool Expenses
13
14
15
16
17
18
19                Total Expenses                                $             -
20
21                less: Unallowable Costs
22
23
24
25
26                Total Unallowble Costs                        $             -
27
28                Total Allowable Indirect Pool                 $             -
29
30                Indirect Base
31
32
33                Total Indirect Base                           $             -
34
35                Indirect Rates (Total Pool Expenses/Base)         #DIV/0!
Summary of Subcontractor/Consultant/Temp Labor Charges


                    Dollar Amount
Subcontractor A   $             -
Subcontractor B
Subcontractor C
Subtotal                       -

Consultant A
Consultant B
Subtotal                       -

Temp A
Temp B
Subtotal                       -

Total Charges     $            -
                      A                      B          C           D              E             F            G             H              I            J            K             L            M             N           O               P              Q                R                          S
1    ABC Company                                               Please fill out one cost claim template for each auditable contract that you have with Sandia National Laboratories.
2    Contract Number: 54321
3    Period of Performance: 1/1/01-01/01/06                    This is a Sample Cost Reimbursable ECC - (These numbers serve only as an example)
4    Contract Ceiling Amount: $1,000                           Use the "Cost Reimbursable ECC Template" Sheet
5    For use on Cost Reimbursable type contracts
6
7    Send to: snlaudit@sandia.gov                              Enter amounts as recorded on your General Ledger (make any corrections in the adjustment row with comments)
8
9                                               Month/Year          Jan-06       Feb-06        Mar-06        Apr-06        May-06        Jun-06           Jul-06       Aug-06       Sep-06       Oct-06      Nov-06       Dec-06
10   FY 2006                              Accounting Period         1            2             3             4             5             6               7             8            9           10           11           12
                                          GL Acct. Indirect                                                                                                                                                                           Total Per    Adjustments by    Total Amount
11   Account Title                         Number    Rate                                                                                                                                                                           General Ledger Cost Element        Claimed                  Comments
12   On-Site Direct Labor                   346641             $10,000.00    $10,000.00    $10,000.00    $10,000.00   $10,000.00    $10,000.00    $10,000.00       $10,000.00   $10,000.00   $10,000.00   $10,000.00   $10,000.00     $120,000.00                     $120,000.00
13   Off-Site Direct Labor                  346642              $5,000.00     $5,000.00     $5,000.00     $5,000.00    $5,000.00     $5,000.00     $5,000.00        $5,000.00    $5,000.00    $5,000.00    $5,000.00    $5,000.00      $60,000.00                      $60,000.00
14
15   On-Site Direct Labor Overhead          347041    10.00%    $1,000.00     $1,000.00     $1,000.00     $1,000.00     $1,000.00    $1,000.00        $1,000.00     $1,000.00    $1,000.00    $1,000.00    $1,000.00    $1,000.00      $12,000.00                      $12,000.00
16   Off-Site Direct Labor Overhead         347042     5.00%      $250.00       $250.00       $250.00       $250.00       $250.00      $250.00          $250.00       $250.00      $250.00      $250.00      $250.00      $250.00       $3,000.00                       $3,000.00
17
18   Direct Materials                       346643                $100.00       $100.00       $100.00      $100.00       $100.00       $100.00         $100.00       $100.00      $100.00      $100.00      $100.00      $100.00        $1,200.00                       $1,200.00
19
20   Direct Material Handling Rate @        347043    11.00%        $8.00         $8.00         $8.00         $8.00         $8.00         $8.00          $8.00         $8.00        $8.00        $8.00        $8.00        $8.00           $96.00                          $96.00
21
22   Domestic Direct Travel                 346644                $500.00       $500.00       $500.00      $500.00       $500.00       $500.00         $500.00       $500.00      $500.00      $500.00      $500.00      $500.00        $6,000.00        ($300.00)      $5,700.00 Prior audit adjustment for FY 2005
23   Foreign Direct Travel                  346645                                                                                                                                                                                                                                booked in FY 2006
24
25   On-Site G&A @                          347090    12.00%       $72.00       $672.00        $72.00      $672.00         $72.00      $672.00          $72.00       $672.00       $72.00      $672.00       $72.00      $672.00        $4,464.00                       $4,464.00
26   Off-Site G&A@                          347091     4.00%       $44.00       $232.00        $24.00      $224.00         $52.00      $224.00          $24.00       $224.00       $24.00      $224.00       $24.00      $224.00        $1,544.00                       $1,544.00
27
28   Subcontracts                           346647                  $0.00     $5,000.00         $0.00     $5,000.00        $0.00     $5,000.00           $0.00      $5,000.00       $0.00     $5,000.00       $0.00     $5,000.00      $30,000.00                      $30,000.00
29   Consultants                            346648                $500.00                                                $600.00                                                                                                        $1,100.00                       $1,100.00
30   Temp. Labor                            346649                              $200.00                                  $100.00                                                                                                          $300.00                         $300.00
31
32   Total Costs                                               $17,474.00    $22,962.00    $16,954.00    $22,754.00   $17,682.00    $22,754.00    $16,954.00       $22,754.00   $16,954.00   $22,754.00   $16,954.00   $22,754.00     $239,704.00        ($300.00)    $239,404.00
33
34   Fee @                                  522233    13.00%    $2,271.62     $2,985.06     $2,204.02     $2,958.02     $2,298.66    $2,958.02        $2,204.02     $2,958.02    $2,204.02    $2,958.02    $2,204.02    $2,958.02      $31,161.52                      $31,161.52
35
36   Fee Withheld (if applicable)                                 $500.00       $500.00       $500.00      $500.00       $500.00       $500.00         $500.00       $500.00      $500.00      $500.00      $500.00      $500.00        $6,000.00                       $6,000.00
37
38   Total per General Ledger                                  $20,245.62    $26,447.06    $19,658.02    $26,212.02   $20,480.66    $26,212.02    $19,658.02       $26,212.02   $19,658.02   $26,212.02   $19,658.02   $26,212.02     $276,865.52        ($300.00)    $276,565.52
39
40   Adjustments by Month                                                                                                                         $     (300.00)                                                                         ($300.00)
41
42   Total Claimed                                             $20,245.62    $26,447.06    $19,658.02    $26,212.02   $20,480.66    $26,212.02    $19,358.02       $26,212.02   $19,658.02   $26,212.02   $19,658.02   $26,212.02     $276,565.52                     $276,565.52
43
44
45
46
47   (1) Refer to the Cost Reimbursable Electronic Cost Claim Instructions for assistance in filling this out.
48   (2) Provide indirect rate substantiation as discussed in the Cost Reimbursable Electronic Cost Claim Instructions if you are claiming any indirect rates.
49   (3) In the "Credits/Payments resulting from prior audit adjustments" column, report any payments you made to Sandia as a result of audit findings in Sandia's favor
50       and report any credits you received as a result of findings in your favor.
51       If you made no payments or have chosen to net any audit findings at the close-out of your contract, please state this in the "Comments" section.
52   (4) The adjustments by month should agree with the Adjustments by Cost Elements.
Summary of Subcontractor/Consultant/Temp Labor Charges

                                                            This is a Sample "Summary of Subcontractor/C
                      Dollar Amount                         Use the "Subcontractor Summary Template" S
Subcontractor A     $        15,000.00
Subcontractor B               5,000.00
Subcontractor C              10,000.00
Subtotal                     30,000.00

Consultant A                  1,100.00
Consultant B                    300.00
Subtotal                      1,400.00

Temp A
Temp B
Subtotal                           -

Total Charges       $       31,400.00


Total Charges need to reconcile to the total Subcontractor/Consultant/Temp Labor Charges on your ECC.

During an audit, a detailed ECC may be required for any of the subcontractors/consultants/temp labor listed above.
 "Summary of Subcontractor/Consultant/Temp Labor Charges" - (These numbers serve only as an example)
ntractor Summary Template" Sheet




or Charges on your ECC.

nsultants/temp labor listed above.
rs serve only as an example)
                        A                           B          C         D              E            F              G              H               I            J             K                  L              M             N            O               P                 Q                   R
1    ABC University Cost Claim                                      Please fill out one cost claim template for each auditable contract that you have with Sandia National Laboratories.
2    Contract Number: 1234 Acct. # 0000-0001
3    Period of Performance: 01/01/01-01/01/06                       This is a Sample University ECC - (These numbers serve only as an example)
4    Contract Ceiling Amount: $1,000                                Use the "Cost Reimbursable ECC Template" Sheet
5
6    Send to: snlaudit@sandia.gov                                   Enter amounts as recorded on your General Ledger (make any corrections in the adjustment row with comments)
7
8                                                     Month/Year         Jul-05        Aug-05       Sep-05             Oct-05       Nov-05         Dec-05          Jan-06       Feb-06            Mar-06         Apr-06      May-06         Jun-06
9    FY 2006                                    Accounting Period        1             2            3              4                5             6               7             8                9              10           11            12
                                                GL Acct. Indirect                                                                                                                                                                                      Total Per    Adjustments by Cost     Total Amount
10   Account Title                               Number    Rate                                                                                                                                                                                      General Ledger       Element             Claimed
11   Academic/Faculty Salaries                    1100              $28,660.12    $31,152.28    $30,139.36      $30,648.15       $29,784.24    $31,440.54     $28,879.04     $32,163.29       $26,374.90     $23,836.89   $28,002.00    $39,353.45     $360,434.26                           $360,434.26
12   Faculty Science Lab                          1150                                                           $5,900.00        $5,900.00     $5,900.00
13   Graduate Assistants                          1101               $5,000.00     $5,000.00     $5,000.00       $5,000.00        $5,000.00     $5,000.00      $5,000.00      $5,000.00        $5,000.00      $5,000.00    $5,000.00     $5,000.00      $60,000.00                            $60,000.00
14   Hourly Employees                             1102               $1,500.00     $1,500.00     $1,500.00       $1,500.00        $1,500.00     $1,500.00      $1,500.00      $1,500.00        $1,500.00      $1,500.00    $1,500.00     $1,500.00      $18,000.00                            $18,000.00
15   Student Employees                            1103               $1,000.00     $1,000.00     $1,000.00       $1,000.00        $1,000.00     $1,000.00      $1,000.00      $1,000.00        $1,000.00      $1,000.00    $1,000.00     $1,000.00      $12,000.00                            $12,000.00
16
17   Academic/Faculty Fringe                      1200      53.00% $15,189.86     $16,510.71    $15,973.86      $16,243.52       $15,785.65    $16,663.49     $15,305.89     $17,046.54       $13,978.70     $12,633.55   $14,841.06    $20,857.33     $191,030.16                           $191,030.16
18   Graduate Assistants Fringe                   1201       2.00%   $100.00        $100.00       $100.00         $100.00          $100.00       $100.00         $100.00        $100.00         $100.00         $100.00      $100.00      $100.00        $1,200.00                             $1,200.00
19   Hourly Employees Fringe                      1202      20.00%   $300.00        $300.00       $300.00         $300.00          $300.00       $300.00         $300.00        $300.00         $300.00         $300.00      $300.00      $300.00        $3,600.00                             $3,600.00
20   Student Employee Fringe                      1203       1.00%     $10.00         $10.00        $10.00          $10.00           $10.00        $10.00         $10.00         $10.00           $10.00         $10.00       $10.00        $10.00        $120.00                               $120.00
21
22   Supplies/Materials                           1300                $500.00        $200.00      $320.00          $880.00         $265.00          $0.00          $0.00         $0.00             $0.00         $0.00        $0.00          $0.00       $2,165.00                             $2,165.00
23   Tuition/Fees                                 1400                $800.00        $800.00      $800.00          $800.00         $800.00       $800.00         $800.00       $800.00          $800.00        $800.00      $800.00       $800.00        $9,600.00                             $9,600.00
24   Domestic Direct Travel                       1500               $1,153.14       $261.30     $2,894.54         $872.36         $810.17      $1,252.02        $623.82       $541.00         $2,669.80       $551.39      $341.09      $1,689.03      $13,659.66               (300.00)     $13,359.66
25   Foreign Direct Travel                        1501                   $0.00         $0.00     $2,500.00           $0.00           $0.00          $0.00          $0.00         $0.00             $0.00         $0.00        $0.00          $0.00       $2,500.00                             $2,500.00
26   Other Direct Costs                           1600                $550.00        $895.00     $5,544.00         $624.00         $333.00       $945.00          $55.00       $210.00          $120.00        $356.00      $888.00       $678.00       $11,198.00                            $11,198.00
27
28   F&A @ 49% On-Site - Research                 1900      49.00% $25,408.03     $26,030.90    $26,620.60      $26,285.57       $25,306.08    $26,634.46     $24,406.29     $26,827.91       $23,531.46     $20,590.70   $23,610.23    $32,780.91     $308,033.15                           $308,033.15
29   F&A @ 49% On-Site - Instruction              1901      49.00% $1,741.04       $1,176.00     $2,401.00       $4,067.00        $4,067.00     $4,067.00      $1,176.00      $1,176.00        $1,176.00      $1,176.00    $1,176.00     $1,176.00      $24,575.04                            $24,575.04
30   F&A @ 26% Off-Site - Research                1902      26.00%                                                                                                                                                                                           $0.00                                 $0.00
31   F&A @ 26% Off-Site - Instruction             1903      26.00%                                                                                                                                                                                           $0.00                                 $0.00
32   F&A @ 20% Other                              1904      20.00%                                               $1,180.00        $1,180.00     $1,180.00                                                                                                $3,540.00                             $3,540.00
33
34   Subcontracts                                 1700                   $0.00 $104,004.69      $46,699.06      $46,049.38       $46,328.62    $39,955.63     $72,963.29     $56,863.83       $60,916.21     $52,691.89   $45,443.62    $52,101.23     $624,017.45                           $624,017.45
35   Capital Equipment                            1800               $7,000.00       $0.00                0          $0.00            $0.00              0         $0.00          $0.00            $0.00          $0.00        $0.00         $0.00       $7,000.00                             $7,000.00
36   Non-Capital Equipment                        1801                   $0.00       $0.00        $862.00            $0.00            $0.00     $3,000.00          $0.00          $0.00            $0.00          $0.00        $0.00         $0.00       $3,862.00                             $3,862.00
37
38   Total per General Ledger                                       $88,912.19 $188,940.88 $142,664.42        $141,459.98       $138,469.76   $139,748.14    $152,119.33    $143,538.57    $137,477.07      $120,546.42 $123,012.00    $157,345.94   $1,674,234.71            ($300.00) $1,656,234.71
39
40   Adjustments by Month                                                                                                                                                                 $      (300.00)                                                 ($300.00)
41
42   Total Claimed                                                  $88,912.19 $188,940.88 $142,664.42        $141,459.98       $138,469.76   $139,748.14    $152,119.33    $143,538.57    $137,177.07      $120,546.42 $123,012.00    $157,345.94   $1,673,934.71                          $1,656,234.71
43
44
45
46
47
48   (1) Refer to the Cost Reimbursable Electronic Cost Claim Instructions for assistance in filling this out.
49   (2) Provide indirect rate substantiation as discussed in the Cost Reimbursable Electronic Cost Claim Instructions if you are claiming any indirect rates.
ABC University Cost Claim
Contract Number: 1234 Project # 0000-0001
Period of Performance: 01/01/01-01/01/06
Contract Ceiling Amount: $1,000

FY 2005
Sum of REV/EXP    FY           Month
                       2005
Cost Category      Jun        Jul        Aug       Sep       Oct        Nov       Dec
Faculty Salary                  5,668.27  4,588.89 10,244.44     866.67
Faculty Fringe                  1,134.46    922.37  2,059.13     174.20
GRA Fringe                         61.54
GRA Salary                      1,577.78
GTA Fringe                        129.78     62.00
Materials/Services                                                 5.93
Travel                            565.40              313.30     352.40    339.12     76.42
F&A                  2,622.00   6,270.15            5,545.88  1,463.91
HOURLY                          5,049.85
Grand Total          2,622.00 20,457.23   5,573.26 18,162.75  2,863.11     339.12     76.42



FY 2006
Sum of REV/EXP    FY           Month
                       2006              2006 Total Grand Total
Cost Category      Aug       Sep
Materials/Services    237.96     25.82      263.78     263.78
F&A                              78.24       78.24      78.24
Grand Total           237.96    104.06      342.02     342.02



Total all FYs
Sum of REV/EXP FY
Cost Category           2005       2006 Grand Total
Faculty Fringe      4,290.16             4,290.16
Faculty Salary     21,368.27            21,368.27
GRA Fringe             61.54                61.54
GRA Salary          1,577.78             1,577.78
GTA Fringe            191.78               191.78
Materials/Services      5.93     263.78    269.71
Travel              1,613.64             1,613.64
F&A                15,412.03      78.24 15,490.27
HOURLY              5,049.85             5,049.85
Grand Total        49,570.98     342.02 49,913.00
        2005                              2005 Total Grand Total
Jan             Feb             Mar
                                           21,368.27   21,368.27
                                            4,290.16    4,290.16
                                               61.54       61.54
                                            1,577.78    1,577.78
                                              191.78      191.78
                                                5.93        5.93
      (10.00)         (23.00)               1,613.64    1,613.64
                       25.65      (515.56) 15,412.03   15,412.03
                                            5,049.85    5,049.85
      (10.00)          2.65       (515.56) 49,570.98   49,570.98
OBJECT                                                                   TRANSACTI
 CODE            Account Name        Cost Category        DESCRIPTION     ON DATE        REF.
    9500   FAC & ADM CHARGE        F&A                  Indirect Costs      7/1/2004         953
    2011   FACULTY SALARY          Faculty Salary       Jones, Sam          7/1/2004   5511-3
    2012   FACULTY FRINGE          Faculty Fringe       Jones, Sam          7/1/2004   5511-3
    3120   COMMON CARRIER          Travel               Smith, Jim          7/4/2004   T878951
    3120   COMMON CARRIER          Travel               Smith, John         7/4/2004   T879174
    2011   FACULTY SALARY          Faculty Salary       Jones, Sam         7/30/2004   5511-3
    2011   FACULTY SALARY          Faculty Salary       Jones, Sam         7/30/2004   5511-3
    2012   FACULTY FRINGE          Faculty Fringe       Jones, Sam         7/30/2004   5511-3
    2012   FACULTY FRINGE          Faculty Fringe       Jones, Sam         7/30/2004   5511-3
    2311   GRA SALARY              GRA Salary           Smith John         7/30/2004   5504-2
    2311   GRA SALARY              GRA Salary           Smith John         7/30/2004   5504-2
    2312   GRA FRINGE              GRA Fringe           Smith John         7/30/2004   5504-2
    2312   GRA FRINGE              GRA Fringe           Smith John         7/30/2004   5504-2
    2351   HOURLY                  HOURLY               Smith Jim          7/30/2004   11354-2
    2351   HOURLY                  HOURLY               Smith Jim          7/30/2004   11354-2
    2351   HOURLY                  HOURLY               Smith Jim          7/30/2004   11354-2
    2352   GTA FRINGE              GTA Fringe           Smith Jim          7/30/2004   11354-2
    9500   FAC & ADM CHARGE        F&A                  Indirect Costs     7/31/2004         953
    2011   FACULTY SALARY          Faculty Salary       Jones, Sam          8/2/2004   5511-3
    2012   FACULTY FRINGE          Faculty Fringe       Jones, Sam          8/2/2004   5511-3
    2352   GTA FRINGE              GTA Fringe           Smith John          8/3/2004   11354-3
    2352   GTA FRINGE              GTA Fringe           Smith John          8/3/2004   11354-3
    3120   COMMON CARRIER          Travel               Jones, Sam          9/4/2004   T421423
    3110   OSET MISC TRAVEL        Travel               Smith, Jim         9/17/2004   A724726
    2011   FACULTY SALARY          Faculty Salary       Jones, Sam         9/30/2004       5511
    2012   FACULTY FRINGE          Faculty Fringe       Jones, Sam         9/30/2004       5511
    9500   FAC & ADM CHARGE        F&A                  Indirect Costs     9/30/2004         953
    2011   FACULTY SALARY          Faculty Salary       Jones, Sam        10/13/2004       5511
    2012   FACULTY FRINGE          Faculty Fringe       Jones, Sam        10/13/2004       5511
    4290   LD TELEPHONE CHARGE     Materials/Services   Jones, Sam        10/19/2004   T421423
    3140   MISC TRAVEL             Travel               Jones, Sam        10/19/2004   T355720
    3110   MISC TRAVEL             Travel               Jones, Sam        10/19/2004   T355720
    3110   MISC TRAVEL             Travel               Jones, Sam        10/19/2004   T355720
    9500   FAC & ADM CHARGE        F&A                  Indirect Costs    10/31/2004         953
    3130   OSET PER DIEM           Travel               Jones, Sam         11/2/2004   T819047
    3110   MISC TRAVEL             Travel               Jones, Sam         11/2/2004   T819047
    3110   MISC TRAVEL             Travel               Jones, Sam         11/2/2004   T819047
    3110   MISC TRAVEL             Travel               Jones, Sam         11/2/2004   T819047
    9500   FAC & ADM CHARGE        F&A                  Indirect Costs    11/30/2004         953
    9500   FAC & ADM CHARGE        F&A                  Indirect Costs     2/28/2005         953
    9500   FAC & ADM CHARGE        F&A                  Indirect Costs     3/31/2005         953
    3540   BOOKS/PERIOD/SUBSCRIP   Materials/Services   ABC Book           8/31/2005     402311
    3540   BOOKS/PERIOD/SUBSCRIP   Materials/Services   ABC Book            9/3/2005     404275
    9500   FAC & ADM CHARGE        F&A                  Indirect Costs     9/30/2005         953

                                                                                       Total
REV/EXP Contract #     Month    FY
 2,622.00    1234    Jun       2005
 4,855.56    1234    Jul       2005
   971.11    1234    Jul       2005
   282.70    1234    Jul       2005
   282.70    1234    Jul       2005
   546.04    1234    Jul       2005
   266.67    1234    Jul       2005
   109.75    1234    Jul       2005
    53.60    1234    Jul       2005
   788.89    1234    Jul       2005
   788.89    1234    Jul       2005
    30.77    1234    Jul       2005
    30.77    1234    Jul       2005
 3,327.78    1234    Jul       2005
 1,217.18    1234    Jul       2005
   504.89    1234    Jul       2005
   129.78    1234    Jul       2005
 6,270.15    1234    Jul       2005
 4,588.89    1234    Aug       2005
   922.37    1234    Aug       2005
    43.82    1234    Aug       2005
    18.18    1234    Aug       2005
   292.70    1234    Sep       2005
    20.60    1234    Sep       2005
10,244.44    1234    Sep       2005
 2,059.13    1234    Sep       2005
 5,545.88    1234    Sep       2005
   866.67    1234    Oct       2005
   174.20    1234    Oct       2005
     5.93    1234    Oct       2005
   330.40    1234    Oct       2005
    49.15    1234    Oct       2005
   (27.15)   1234    Oct       2005
 1,463.91    1234    Oct       2005
   339.12    1234    Nov       2005
    76.42    1234    Dec       2005
   (10.00)   1234    Jan       2005
   (23.00)   1234    Feb       2005
  (225.13)   1234    Mar       2005
    25.65    1234    Feb       2005
  (290.43)   1234    Mar       2005
   237.96    1234    Aug       2006
    25.82    1234    Sep       2006
    78.24    1234    Sep       2006

49,913.00

				
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