Attach_04_Billing_Instructions.docx

RFP No. 277-19-0531 Attachment 4: Billing Instructions

BILLING INSTRUCTIONS

SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES ADMINISTRATION

DIVISION OF CONTRACTS MANAGEMENT

Guide for Preparing Vouchers Under Cost-Reimbursement Type Contracts

I. INTRODUCTION

A. GENERAL

This Guide presents procedures for the preparation of Contractor's reimbursement claims under (1) cost-reimbursement type contracts; (2) the cost-reimbursement portions of fixed-price contracts; (3) letter contracts which provide for reimbursement of costs; (4) time and material contracts; and (5) labor-hour contracts. The term "cost-reimbursement type contracts" as used in this Guide includes all of the foregoing contractual arrangements.

B. DESK AUDIT

To expedite final payment on contracts subject to desk audit, the contractor may be required to provide the information set forth in III, C, of this guide.

C. PRESCRIBED GOVERNMENT FORMS

Standard Form 1034 "Public Voucher for Purchases and Services Other Than Personal" (Figure 1), and Standard Form 1035, "Public Voucher for Purchases and Services Other Than Personal - Continuation Sheet" (Figure 2), should be utilized by Contractors to show the amount claimed for reimbursement under cost-reimbursement type contracts, and to provide the necessary supporting detail, respectively. The SF 1035 may also be used to furnish any additional information as may be required by the Contracting Officer in accordance with the terms of the contract. The voucher and continuation sheet may be on reproduced copies of the forms providing they conform to the official Government forms in format and are marked "original".

The Contractor may attach to the SF 1034, Public Vouchers for Purchases and Services Other Than Personal, Form HHS-646, Financial Report of Individual Project/Contract, or self-designed form may be used if it contains the information required by this Guide and is otherwise acceptable to the Contracting Officer.

D. TIME OF SUBMISSION

Vouchers may be submitted at the beginning of each billing period for costs incurred during the preceding billing period. Costs incurred earlier than the preceding billing period, but not previously billed for, may be included, but the amount and month(s)in which such costs were incurred must be stated in the SF 1035 or equivalent form. Vouchers shall not be submitted more frequently than once each month unless such arrangements are made with the Contracting Officer.

E. COST INCURRANCE PERIOD

Costs must be incurred within the contract performance period or the period covered by pre-contract cost provisions.

F. CONTRACTOR'S FISCAL YEAR

Vouchers must be prepared in such a manner that costs claimed can be associated or identified with the Contractor's fiscal year. This will ensure proper application of indirect cost rates to the direct costs of a particular fiscal year.

II. PREPARATION OF PUBLIC VOUCHERS

A. GENERAL

This information which a Contractor is required to submit in its public vouchers (SF 1034 and 1035) is set forth in the explanatory notes which follow. These notes are keyed to the entries on the illustrative public vouchers, Figures 1 and 2.

B. COMPLETION OF SF 1034

The following information is required to be submitted on SF 1034 or equivalent (Refer to Figure 1):

(a) U. S. Department, Bureau of Establishment and Location enter the complete address as shown in the contract.

(b) Date Voucher Prepared - insert the date on which the voucher was prepared.

(c) Contract Number and Date - insert the number and the date of the contract under which reimbursement is claimed.

(d) All blocks lettered (d) should normally be left blank.

(e) Voucher No. - insert the appropriate serial number of each voucher including the completion and final voucher. A separate series of consecutive numbers, beginning with number 1, shall be used by the Contractor for each contract.

(f) Payee's Name and Address - insert name and address of Contractor to which payment should be made. In the case of an assignment of claims, also insert the organization to which payments have been assigned.

(g) Payee's Account Number - this space may be used by the Contractor to record the account or job number assigned to the contract.

(h) Number and Date of Order - enter the number and date of the applicable order. (Applicable only when billings are consequent to work assignments of the cost occurrence period.)

(i) Date of Delivery/Services - show the month and year, beginning and ending dates of the cost incurrence period.

(j) Articles and Services - insert the following: "For detail see attached page(s)".

(k) Amount and Total - insert the amount claimed for the period indicated in (i) above.

(l) Identification - each voucher submitted must be prominently identified as one of the following:

(i) Interim Voucher - "Cost Reimbursable - Provisional Payment".

(ii) Completion Voucher - "Cost Reimbursable Completion Voucher".

(iii) Final Voucher - "Cost Reimbursable - Final Voucher".

(m) Type the following certification, signed by an authorized official, on the face of the SF 1034:

"I certify that all payments requested are for appropriate purposes and in accordance with the applicable); Total Contract Value; and Amount of Fee payable (if applicable).

Name of Official and Title

C. COMPLETION OF SF 1035

The following information is required to be submitted on SF 1035 or equivalent (refer to Figure 2):

(1) Insert the name of the Government Agency as shown under of the SF 1034.

(2) Insert the voucher number as shown on the SF 1034.

(3) Schedule No. - Leave blank.

(4) If more than one sheet is used, insert the sheet number in numerical sequence, showing Page of . Use as many sheets as necessary to show the required information.

(5) Insert payee's name and address as in the SF 1034.

(6) Insert the contract number as shown on the SF 1034.

(7) Insert the latest: total estimated cost; total fee (if applicable); total contract value; and amount of fee payable (if applicable).

(8) Insert: "Summary of claimed current and cumulative cost" and "fee earned", if applicable.

(9) Unless otherwise required by the contract, insert the major elements of incurred cost which are defined as follows:

Form HHS 565, Report of Accountable Property as outlined in the HHS publication "Contractor's Guide for control of Government Property" will accompany the contractor's public voucher (SF 1034/SF 1035) as required.

(10) Insert the current costs claimed by major cost elements. Costs claimed for reimbursement can be only those amounts that are consistent with the term "costs" as defined in allowable cost and payment clause. Where it is found that amounts claimed do not meet this definition, such costs together with their associated costs and fee will be disallowed. All adjustments included herein must be explained in detail.

(11) Insert the cumulative costs claimed to date by major cost elements.

(12) Costs claimed for cost-typed subcontracts must be supported by information similar to the SF 1035 for each subcontractor. Costs for fixed-price subcontracts shall be on the basis of items delivered or services received, accepted and paid by the prime contractor.

(13) Insert the total costs for the current and cumulative periods.

(14) If the contract provides for an incentive or fixed-fee, insert the fee earned for the current and cumulative periods and the formula for such computation; e.g., if payment of the fee is based on a percentage of costs, the target incentive fee or fixed-fee earned shall be determined by applying the percentage ration of target incentive fee or fixed-fee to the total estimated cost of the contractor. However after payment of 85% of the fee, the Contracting Officer may withhold further payment of fee to establish a reserve to protect the interests of the Government. This reserve may not exceed 15% of the total fee, or $100,000, whichever is less.

For Example

Maximum Fee Payable $ 5,100 (85% of 6,000)

Therefore, fixed-fee may be billed at 6% of actual costs incurred until the maximum fee of $5,100 has been paid. Any fee withheld is payable upon submission of appropriate closing documents after final audit of the contract has been completed and all audit exceptions have been resolved.

(17) If applicable, resubmission of any previously claimed amounts which were suspended should be shown below the current amount claimed and footnoted to cite the number of the public voucher on which the deduction was made and the date and number of the related suspension notice.

Suspensions from which the contractor has successfully appealed shall be identified by referencing the Contracting Officer's letter of approval.

(18) Insert the current amount claimed. Transfer this amount to SF 1034.

III. GENERAL INSTRUCTIONS

A. Costs Requiring Prior Authorization and Approval The contractor should be aware of the requirements for prior written approval from the Contracting Officer for certain costs (e.g., premium pay, foreign travel). Whenever the voucher includes such costs not authorized by the contract, reference must be made to the Contracting Officer's Authorization letter (COA).

B. Withholding and Releases of Contract Reserves Contractual provisions covering fees, patents, royalties, etc., usually provide for the accumulation of a withholding reserve until certain contract requirements are met to the satisfaction of the Contracting Officer. It is the contractor's responsibility to include appropriate adjustments in his reimbursement claims to cover the required accumulation and release of contract withholding reserves. The contractor should resolve any questions regarding the amount of these reserves with the Contracting Officer.

C. Contractor's Completion Voucher After all costs have been assigned to the contract and all contract performance provisions have been completed, the Contractor shall promptly submit, but in any event within twelve (12) months from the date of such completion, its completion voucher to the office designated in the contract directly to the Contracting Officer to finalize the financial settlement of the contract). This voucher must be specifically identified as the completion voucher and should include the remaining cost, fees, and reserves claimed to be due by the Contractor. It will not include items and amounts which may be set out in any qualifications in the Contractor's release of claims. A separate completion voucher shall be submitted for each individual project or task order for which a separate series of public vouchers has been submitted.

Final payment on prescribed contracts may be made on the basis of a desk audit. To expedite final settlement on these contracts, the Contracting Officer may request the Contractor to submit detailed support for costs claimed under one or more interim vouchers.

D. Contractor's Final Voucher and Closing Documents After completion of the final audit and all suspensions and/or audit exceptions have been resolved and there is mutual agreement between the Contractor and the Contracting Officer on the final allowable cost and fee, if any, the Contractor shall submit its final voucher and the appropriate closing documents to the office designated in the contract. The Contractor shall promptly submit it final voucher within twenty-four (24) months from the date of it contract expiration. The funds that are obligated against the contracts/task order are yearly funds and expire after 5 years. The final voucher is for any indirect rate adjustments that might have occurred. If the rate adjustments are not completed or submitted within 24 months after the expiration of the contract, the Government will have the authority to close the contract based of the rates that were used during the contract. The contractor will be notified of the closing. If the contract is closed due to time and the contractor fails or refuses to submit the closing documents, this will be noted in the file documentation, however the contract is officially closed.

This voucher shall be specifically identified as the final voucher, and must be supported by the following documents:

If final settlement of the contract is in the amount shown on the completion voucher, the Contractor need not submit a final voucher, but only the additional closing documents cited above.

E. Currency All Department contracts are expressed in the United States dollars. Where expenditures are made in a currency other than United States dollars, billings on the contract shall be expressed, and reimbursement by the United States Government shall be made, in that other currency at amounts coincident with the actual costs incurred. Currency fluctuation may not be on a basis of gain or loss to the Contractor. Notwithstanding the above, the total of all invoices paid under this contract may not exceed the United States dollars authorized.

F. Government Liaison Any questions concerning delays in payment of Contractor's vouchers should be addressed to the office designated to receive the voucher; matters relative to performance or the instructions set forth in this Guide, should be addressed to the Contracting Officer.

Exhibit A to Billing Instructions

In addition to the requirements of the billing Instructions for Cost-Reimbursement Type Contracts, the contractor agrees to included the following supplemental information on each invoice for the cost categories shown below:

Direct Labor

Travel

Material or Equipment (Rental or Purchase

Consultants

Indirect Costs

Other Direct Costs All other expenditures must be described and the respective amounts shown.

Billing Instructions to be included in any subcontracts shall call for the supplemental information cited above. The prime Contractor shall provide, with each invoice that contains subcontract costs, a copy of the supplemental information provided by the subcontractor.

Contractor's Fiscal Year Invoices must be prepared in such a manner that costs claimed can be associated or identified with the Contractor's fiscal year.

SAMPLE INVOICE/FINANCING REQUEST

(a) Contracting Officer Division of Contracts Management

OFR, SAMHSA

5600 Fishers Lane Room 17E77C Rockville, Maryland 20857

(b) Invoice/Financing Request No.

(c) Date Voucher Prepared

(d) Contract No. and Date

(e) Payee's Name and Address

ABC CORPORATION

100 Main Street Anywhere, U.S.A. Zip Code

(f) Total Estimated Cost of Contract

Attention: Name, Title and Phone Number of Official to Whom Payment is Sent

(g) Total Fixed Fee

(h) This invoice/financing request represents reimbursable costs from August 1, 1992 through August 31, 1992.

(k) Direct Costs

(1) Direct Labor

(2) Fringe Benefits

(3) Accountable Personal Property (Attach HHS-565) Permanent General Purpose

(4) Materials and Supplies

(5) Premium Pay

(6) Consultant Fee Dr. Jones/1 day @ 100-COA #3

(7) Travel - Domestic (see detail) Foreign

(8) Subcontract Cost

(9) Other Total Direct Costs

(l) Cost of Money (Factor) or (Appropriate Base)

(m) Indirect Costs - Overhead % of Direct Labor or Other Base (Formula)

(n) Fixed-Fee Earned (Formula)

(o) Total Amount Claimed

(p) Adjustments Outstanding Suspensions

(q) Grand Totals

$ 3,400

3,000 2,000 2,000

$ 0 $ 11,600

2,400

4,000

$ 18,700

$ 18,700

$ 6,800 1,200

8,000 2,000 4,000

$20,650

3,600

6,000

1,400

$31,650

$29,950

"I certify that all payments requested are for appropriate purposes and in accordance with the contract."

(Name of Official) (Title)