A8. DI-FNCL-81537_Funds and Labor Expenditure Report A002.pdf

This is a Data Item Description (DID) document that establishes the format and content requirements for the Funds & Labor Hour Expenditure Report (DI-FNCL-81537).

The report provides government visibility into contractor direct and indirect expenditures under Research & Development and Services contracts, tracking both planned and actual expenditures and labor hours against baseline values with estimates at completion. The report is applicable to time and material, research and development, and other contracts where Cost Performance Reporting (CPR) or Cost/Schedule Status Reporting (C/SSR) is not appropriate, and is not applicable to fixed-price contracts. Data is acquired on a periodic (typically monthly) basis. The Office of Primary Responsibility is BMDO/POC, with approval date of March 13, 1997.

The Monthly Funds & Labor Hour Expenditure Report must include: a tabular listing comparing contract baseline values with actual labor hours and expenditures; a graphical plot of actual versus planned dollar expenditures projected to completion with funding data; and a graphical plot of actual versus planned labor hours projected to completion. Data elements include Direct Labor Hours, Total Labor (Unburden), Other Direct Costs, Total Indirect Costs, Overall Cost, and Fee, broken down by Current Contract Baseline, Task/Delivery Order Authorized, Reporting Period Expenditures, Cumulative Expenditures to Date, and Estimate at Completion. The report must specify reporting units including total contract, Period of Performance (base and options), Contract Line Item Numbers, and Task Orders/Delivery Orders. Expenditures resulting in cumulative variances of ±10 percent from planned amounts must be explained in a remarks section.