Attachment E - Financial Management Reporting Requirements.pdf

SOLICITATION NUMBER 80GSFC21R0037

NASA SOUNDING ROCKET OPERATIONS CONTRACT IV

(NSROC IV)

ATTACHMENT E

FINANCIAL MANAGEMENT REPORTING REQUIREMENTS

JULY 2021

Solicitation No. 80GSFC21R0037 NASA Sounding Rocket Operations Contract IV

ATTACHMENT E – FINANCIAL MANAGEMENT REPORTING REQUIREMENTS

FINANCIAL MANAGEMENT REPORTING REQUIREMENTS

Financial Management Reports shall be submitted by the Contractor on the NASA 533 series reports, in accordance with the instructions on the reverse of the forms, NASA

Procedural Requirements NPR 9501.2E entitled “NASA Contractor Financial

Management Reporting,” dated May 27, 2011, and additional instructions issued by the

Contracting Officer.

The Contractor shall submit an electronic summary of the detailed monthly 533M and quarterly 533Q reports in the level of detail specified below. The preferred format is

Excel.

a. Level of Detail

The Contractor’s 533 Financial Reports shall contain a separate 533 Report for each

Work Breakdown Structure (WBS) Level 1, Level 2, Level 3, and Level 4 element of the

Statement of work per Attachment K Contract Work Breakdown Structure, as well as a separate 533 report for each INDIVIDUAL DRPA WORK ORDER AND MTO/PTO

TASK ORDER (BY IDENTIFICATION NUMBER). Included in the 533 should be a summary by funding customer. The reports shall contain a breakdown of each requirement by element of cost, i.e., direct labor hours (Regular and Overtime, broken out separately) by company, direct labor dollars (Regular and Overtime, broken out separately), overhead, materials, subcontracts, travel, overtime premium, other direct costs, general & administrative (G&A), Management and Administration (M&A) allocation, and Installation Accountable Government Property (IAGP) as listed in Section

D below. A suggested template will be made available to the Contractor.

b. Variance Narrative Reporting

In accordance with Section 3.6 of NPR 9501.2, the Contractor shall include a narrative explanation for variances on labor hours (prime and subcontractors), and costs (prime, subcontractor and ODCs) exceeding plus or minus 5 percent (+/-5%) between the Total

Estimated shown in the prior month and the Actual Totals shown in the current month at

(but not limited to) WBS Level 1, WBS Level 2, and WBS Level 3.

Variance Narrative required for Column 7a Actual Cost vs Column 7b Planned Cost.

Also required for prior month Column 8a Month 1 Estimate vs Column 7a Current Month

Actual. (For example, the total Estimated Cost amount shown for June in column 8a in the May NF 533M and the Actual June Total Cost amount shown in column 7a in the

June 533M).

Variance reporting required at levels of prime labor, subcontractor labor, and individual

ODC categories as requested.

Each variance narrative shall explain the: (1) reason for the variance, (2) impact(s) on the

Core Requirements and/or each individual task order, and (3) specific corrective action(s) being taken or to be taken, and timeframe of anticipated resolution.

c. Distribution

The Contractor shall distribute 533 reports to each addressee indicated in the contract clause entitled, "Financial Management Reporting". The NF 533M reports shall be distributed not later than the tenth (10th) working day following the close of the contractors' monthly accounting period. The Contractor shall submit an initial NF 533Q report within 30 working days after contract award. After the initial report, 533Q reports shall be distributed not later than the 15th day of the month preceding the quarter being reported.

d. Reporting Requirements:

Each report sheet shall, at a minimum, provide cost data by the following elements of cost categories presented below:

1. Prime Direct Labor Hours (by applicable labor categories):

(Broken Down by Regular (REG) & Overtime)

Prime Contractor:

Onsite (Wallops Flight Facility (WFF))

Offsite (Other than WFF)

2. Major Subcontractor Direct Labor Hours (by applicable labor categories):

(Broken Down by Regular (REG) & Overtime)

Subcontractor A:

Onsite

Offsite

Subcontractor B:

Subcontractor C:

3. Total Direct Labor Hours:

Total Prime Hours

Total Subcontractor A Hours

Total Subcontractor B Hours

Total Subcontractor C Hours

Total Hours

4. Prime Direct Labor Dollars (by applicable labor categories):

(Broken Down by Regular (REG) & Overtime (Straight and Premium Dollars))

Prime Contractor:

Onsite (Wallops Flight Facility (WFF))

Offsite (Other than WFF)

5. Major Subcontractor Direct Labor Dollars (by applicable labor categories):

(Broken Down by REG & Overtime (Straight and Premium Dollars))

Subcontractor A:

Subcontractor B:

Subcontractor C:

6. Total Direct Labor Dollars:

Total Prime Dollars

Total Subcontractor A Dollars

Total Subcontractor B Dollars

Total Subcontractor C Dollars

Total Dollars

7. Overhead Expense (Including Fringes)

Prime:

Total Prime Overhead

8. Other Direct Costs (List Separately)

a. Materials

b. Subcontracts (under 250k)

c. Commercial Rocket Motors

d. Boost Guidance Systems

e. WSMR Telemetry Support

f. Travel

g. OT Premium

h. Direct Other

Total Other Direct Costs

9. Subtotal (Total Dollars plus Overhead plus Other Direct Costs)

10. G&A Expense

11. Total Cost

12. Award Fee

13. Total Cost Plus Award Fee

Reports to be included in the 533M document:

1. Variance Detail/Narrative for all Core elements & IDIQ task orders – Please refer to NPR 9501.2 - NASA Contractor Financial Management Reporting, Section 3.6

- Narrative Remarks for guidance.

2. DPRA work orders & IDIQ (MTO & PTO) task orders Listing – A general summary of contract data including, but not limited to, hours (estimate and actual), costs (estimate and actual), estimate to completion, unfilled orders outstanding, and percentage of task completion. The summary shall be listed in sequential order by DRPA and IDIQ task orders and identify other descriptive elements such as task/work order description, customer/funding basket, MCL-level, MCL variances, fiscal year, contract year.

3. Invoice Crosswalk – Compares 533 data with the monthly invoice, revealing deltas which the contractor shall explain, and is used to reconcile the monthly invoice so that concurrence with payment may be given to the CO.

4. Award Fee reconciliation - Provides distribution of contract award fee at the

Individual DRPA Work Order and IDIQ Task Order level for each period.

5. Unfilled orders detail (by purchase order) – Itemized list of open purchase orders including order/task number, vendor name, and amount. To the side of this open purchase order list should show a summarized table of direct materials and major subcontracts with unfilled order projections for month 1, month 2, and estimate to completion.

6. Funding Basket Detail – provides monthly actual and planned costs, cumulative actual and planned cost, estimate to complete data, contract value, and unfilled orders by customer/project.

7. SRPO Summary – provides detail for all SRPO funded work orders and task orders.

8. Total Contract Summary with M/A Allocation – provides detail for all work orders and task orders on the contract with M/A allocations applied.

9. Total Contract Summary with M/A Actuals – provides detail for all work orders and task orders on the contract with M/A actuals included.

10. Work Order Listing – listing of all work orders and task orders to include: task order number, description, funding basket, level, total estimated and actual hours, total estimated and actual costs, month 1 estimate, month 2 estimate, balance of contract, unfilled orders, and percentage of completion.

Other Monthly Reports

1. Overtime Report - Provides overtime data from contract inception through current month reporting period by various categories (i.e. hour description, funding customer, and position description).

2. DRPA/MTO/PTO Report – This report provides a basic background of each work order and task order along with information updated monthly on technical progress, issues and risks, schedule performance with upcoming milestones, and cost performance for the current reporting period.

3. General DRPA Cost Report – A report that provides a deeper level than shown on the 533M for work orders or task orders where sub-elements may be issued and need to be tracked separately at a lower level. For example, PTO – Sounding

Rockets General task will include several individual orders needed to be tracked separately. This report provides cost and hours by position description for each general PTO for all fiscal years at the individual order level.

4. Financial Status Presentation – Presentation delivered by the contractor, at the

Monthly Financial and Contract Status Review, to update the Government on budget planned versus actuals and to review materials budget by discipline areas, and status of procurements for each. Discussions on any vendor or supply chain issues as well as any regarding 533 reporting or other contractual areas.

a. Financial Status Supplement Back-up Report – Supplemental report provided to NASA via email usually after the above- mentioned review that provides detailed budget status for each of the non-SRPO and

Reimbursable customers.

Other Annual Reports

1. Fiscal Year Obligation and Cost Plan (updates as necessary) - An obligation plan that identifies funding needed, by month, for reporting categories such as labor, travel, major subcontractors, other ODCs, etc., arranged in the order of contract work orders and task orders. The cost plan identifies how that funding, plus any uncosted prior year funding will cost, by month, for reporting categories such as labor, subcontractor, ODC, etc., arranged in the same order (contract work/task orders).

2. Management and Administrative Report - A detailed report of total hours and costs by Prime/Sub and Position Descriptions for each specific area under the 2.1

Management and Administration section of the SOW.

Other Reports (5 Year)

1. Historical Contract Data –

a. Mission Complexity Level History – A MCL history report shows average hours for each MCL group for the life of the contract. The following individual mission data is included for each MCL group: mission name, MCL, total hours, and launch year.

b. Management and Administrative (M&A) History– This

WBS#/Description structured report shows M&A hours and costs for each contract year by labor category.

c. DRPA Work Order History – A complete listing of DRPAs reporting annual data, from RFP through end of contract, with contract total sum and averages provided.

d. ODC History – Report on major subcontractor costs and other ODCs, in work/task order arrangement, over the life of the contract shown for each contract year.

Notes:

1. A “Funding Basket” is used to group multiple work orders under a particular customer.

2. Management & Administrative (M&A) Allocation – All work under WBS 2.1 shall be considered Program Management and Administrative Support, and the associated costs shall be allocated against all DRPA work orders and IDIQ task orders (both MTOs and PTOs) with the exception of the following:

a. DRPA work orders issued for the acquisition, receipt, inspection, test, and acceptance into inventory for program supplies such as material, hardware, components, and equipment required for implementation of the

NASA Sounding Rockets Program

b. DRPA Work Orders issued for the refurbishment of hardware, components, and standard subsystems

c. Phase in activities in accordance with SOW Section 2.1.2.1.

d. Phase out activities in accordance with SOW Section 2.1.2.2.

3. NASA may require more information for purchase or fabrication of capital assets end items over $100,000. NASA Procedural Requirements (NPR) 9250.1 provides further explanation of the identification of capital assets.

4. IAGP – for costing purposes the Contractor shall apply Installation Accountable

Government Property (IAGP/GFP) charges to the appropriate customers as

IAGP/GFP is assigned.