Attachment_07_A003_DI-FNCL-81537.pdf

This is a Data Item Description (DID) form that establishes the format and content requirements for the Funds & Labor Hour Expenditure Report (DI-FNCL-81537), used to provide government visibility into contractor direct and indirect expenditures under Research & Development and Services contracts.

The report tracks both planned and actual expenditures and labor hours against baseline values and provides estimates at completion. It 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 it is not applicable to fixed-price contracts. The report is acquired on a periodic, normally monthly basis. The Office of Primary Responsibility is BMDO/POC, with approval dating from March 13, 1997. The report must include a tabular listing comparing contract baseline values with actual labor hours and expenditures, including estimates at completion; graphical plots of actual versus planned expenditures and funding; and graphical plots of actual versus planned labor hours. Data shall be provided for the total contract, by Period of Performance (including base period and options), by Contract Line Item Numbers (CLINs), and by Task Orders/Delivery Orders. The monthly report must break down costs by Direct Labor Hours, Total Labor (Unburdened), Other Direct Costs, Total Indirect Costs, Overall Cost, and Fee, with separate columns for Current Contract Baseline, Task/Delivery Order Authorized amounts, Reporting Period Expenditures, Cumulative Expenditures to Date, and Estimate at Completion. Variances exceeding ±10 percent from cumulative planned amounts must be explained in a remarks section.