RFP 2011-N-13271 Attachment J3 Billing Instructions for Negotiated Cost.doc

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RFP No. 2011-N-13271 ATTACHMENT J3

Billing Instructions for Negotiated Cost-Type Contracts Centers for Disease Control and Prevention

Introduction

Reimbursement procedures related to negotiated cost-type contracts require that Contractors submit to the Government adequately prepared claims. The instructions that follow are provided for Contractors’ use in the preparation and submission of invoices or vouchers requesting reimbursement for work performed. The preparation of invoices or vouchers as outlined below will aid in the review and approval of claims and enable prompt payment to the Contractor.

1.

Forms to Be Used

In requesting reimbursement, Contractors may use the regular Government voucher form, Standard Form 1034, “Public Voucher for Purchases and Services Other Than Personal,” and Standard Form 1035, “Continuation Sheet,” or the Contractor’s own invoice form. If the Contractor desires to use the Government’s standard forms, a request for the forms should be submitted to the Contracting Officer. If the Contractor uses his own invoice, the billing must conform with the instructions set forth herein.

2.

Submission of Invoices or Vouchers

Invoices or vouchers must be submitted at least quarterly in an original and four (4) copies to the following address shown in Block 7 of Standard Form 33 "Solicitation, Offer and Award" or Block 5 of Standard Form 26 "Award/Contract".

REMINDER: The original and each copy should be easily identifiable. Vouchers should be collated. Failure to submit vouchers in the proper format will delay your payment. Vouchers without proper number of copies will be returned.

3.

Finance Office

The address of the paying office is as shown in Block 25 of Standard Form 33 "Solicitation, Offer and Award" or Block 12 of Standard Form 26 "Award/Contract".

Telephone inquiries regarding payment may be made to (404) 687-6666.

NOTE: Do not send your invoices directly to the Financial Management Office. They must be processed through the Contracting Officer, Contracts Management Branch.

QUICK CHECKLIST FOR INVOICE SUBMISSION:

Standard Forms 1034 and 1035 recommended. If submitting own forms, statement must conform to billing instructions. Make certain that the name of your organization and contract number are printed on the cover page.

Quarterly minimum.

Original and four copies. Vouchers without proper number of copies will be returned.

Vouchers should be collated.

Vouchers sent directly to Contracting Officer, Contracts Management Branch. No vouchers should be sent to Financial Management.

4.

Preparation of Invoices or Vouchers a.

Summary of All Costs A summary of all current costs must be shown. This summary consists of a list identifying the general categories and the amounts incurred during the period covered by the billing, together with the portion of fixed fee (if any) payable for that period. The reimbursable costs incurred and the dates of the period for which the charges are claimed must fall within the period specified in the contract.

b.

Details of Costs Claimed A detailed breakdown must be provided to substantiate the categories shown on the summary of costs. The following describes some of the categories that might appear on your billings:

(1) Direct Labor

Direct Labor costs consist of salaries and wages paid for scientific, technical, and other work performed directly for the contract and pursuant to the contract terms. Labor costs, excluding fringe benefits and overtime premium pay, will be billed as follows:

List the titles and amounts for employees whose salaries or wages, or portions thereof, were charged to the contract; show the rate (or hours) worked, and amount for each individual. The cost of direct labor which is charged directly to the contract must be supported by time records maintained in the contractor’s office.

(2) Fringe Benefits

If it is the Contractor’s established practice to treat fringe benefits as a direct cost, such costs should be billed separately as a single item.

NOTE: Fringe benefits, bonuses, etc., are usually treated as indirect costs for inclusion in the overhead pool; however, they may be treated as direct labor costs or as an “Other Direct Charge” if such treatment is in accordance with the Contractor’s established accounting procedures.

(3) Materials and Supplies

Only those items which the Contractor normally treats as “direct costs” should be claimed under this heading. Major classifications of material only should be billed separately under appropriate classification. Items costing less than $25.00 may be listed by category of materials or supplies. Show the description and dollar amount of individual classifications. All such charges must be supported by the Contractor’s office records.

(4) Premium Pay

Premium pay is the difference between the rates and amounts paid for overtime or shift work and amount normally paid on a straight time basis. Generally such pay is not included in the direct labor base and should not be included in the billing for “direct labor” unless the Contractor has consistently followed this practice in the past as a matter of policy. Premium pay of any kind unless provided for in the contract must be authorized by the Contracting Officer in advance. Billings for unauthorized premium pays have caused frequent delays in payment due to suspensions and exchange of correspondence. Citations of authorization for premium pay will avoid delays in payment. Authorized premium pay may be shown as a single item on the summary of costs. However, it must be separately itemized for each position, or job category, showing the amount, and a citation of the Contracting Officer’s letter of authorization on the continuation sheet of the invoice or voucher.

(5) Travel

When authorized in the contract as a direct cost, travel costs which are directly related to specific contract performance may be billed as a direct cost. Travel cost detail should show:

(a) Name of traveller and official title,

(b) Purpose of trip,

(c) Dates of departure and return to starting point (station or airport),

(d) Transportation costs, identified as to rail, air, private automobile (including mileage and rate) and taxi.

(e) If claim for subsistence is on per diem basis, show number of days, rate and amount, as authorized in contract. If claim is based on actual cost of subsistence, show, on a daily basis, the amounts claimed for lodging and meals separately.

(f) Reference to Contracting Officer’s letter of authorization if required by contract.

(6) Consultant Fees

Identify the consultant by name, number of days utilized, and amount of fee.

(7) Equipment

Nonexpendable personal property must be specifically approved in writing by the Contracting Officer or authorized by the terms of the contract. Billing data should include a description of item, make model, quantity, unit cost, total cost, and date approved by the Contracting Officer, if applicable. A copy of the vendor’s bill may be submitted in lieu of the identifying information.

(8) Burden

Pending establishment of final contract indirect cost rates for each of the Contractor’s fiscal years, the Contractor will be reimbursed based on his submittal of provisional rates as set forth in the contract. The contract may provide for more than one type indirect cost rate, such as overhead rate, and general and administrative expense rate, in which case the direct cost bases (e.g., direct labor, total direct cost, etc.)

(9) Fixed Fee

Ordinarily the fixed fee is stated in the contract as a lump sum and may be billed in the ratio of incurred costs to total estimated cost as set forth in the contract, with the final 15 percent to be billed on the final invoice or voucher. Contract terms govern the method of payments.

c.

Cumulative Amount Claimed

The Contractor must show the cumulative amounts claimed by categories from the contract award date through the date of the current invoice or voucher, as well as the estimated cost to complete per category.