Attachment J-12 - Billing Instructions (09AUG23) - Draft.pdf

RFP Number: TBD Attachment J-12 Billing Instructions

Attachment J-12 Billing Instructions

DRAFT

Billing Instructions - 1

I. INTRODUCTION

I. Introduction II. Voucher Submission

A. Forms B. Time for Submission C. Cost Incurrence Period D. Contractor’s Fiscal Year E. Allowable Costs F. Cost Requiring Prior Authorization and Approval G. Suspension of Costs H. Resubmittal of Suspended Costs I. Task Order Contracts J. Billing of Cost After Expiration of Contract K. Withholding of Fixed-Fee L. Withholding and Release of Contract Reserves M. Government Liaison N. Currency O. Contractor’s Declaration of Completion

III. Preparation of Vouchers A. Completion of Standard Form 1034 B. Completion of Summary of Expenditures C. Additional Required Supporting Documentation

IV. Voucher Submission Address A. Instructions to Obtain Access to Delphi eInvoicing

B. FAA, Enterprise Service Center’s (ESC) eInvoicing Help Desk

C. Invoice Numbering in Delphi

V. Adjustments to Invoices: Pay.gov and Underpayments

A. Adjustment of Payments via Pay.gov

B. Adjustment of Task Order Balances as Stated in the Invoice

VI. Contract Closeout A. Contractor’s Completion Voucher – Cumulative Claim Reconciliation

B. Contractor’s Final Voucher and Closeout Documents

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BILLING INSTRUCTIONS

Supersession: These instructions supersede any previous billing instructions.

Applicable to negotiated cost reimbursement technical service contracts and research and/or development contracts.

I. INTRODUCTION

These instructions reflect the standards of the Federal Transit Administration for adequately prepared vouchers or invoices as it pertains to the Federal Acquisition Regulation, Transportation Acquisition Regulation, and Office of Management and Budget guidance.

Compliance with these instructions will reduce correspondence and other causes for delay to a minimum and will thus promote payment of your claims. Cost-reimbursement type contracts and subcontracts, cost-reimbursement portions of fixed-price contracts, letter contracts which provide for reimbursement of cost, time-and-material contracts and labor-hour contracts are subject to audit as detailed in FAR 52.215-2, therefore all cost claimed must be adequately supported by accounting records and other auditable data.

II.VOUCHER SUBMISSION

A. FORMS – In claiming reimbursement, use the Government Standard Form 1034 (SF 1034, Public Voucher for Purchase and Services Other Than Personal) and provide the required backup documentation in an organized and readable format, such as Microsoft Excel (See Part III, Section C for details).

B. TIME FOR SUBMISSION – One Voucher will be submitted for each month with incurred costs. Costs incurred earlier than the preceding month, but not previously billed, must be approved in writing by the Contracting Officer and submitted on a separate invoice. The amount and month(s) in which such costs were incurred must be stated in the SF 1034 (Exhibit A).

C. COST INCURRENCE PERIOD – Cost must be incurred, and the dates of the related “billed for” period must fall within the contact performance period as set forth in the original contract and any modification thereto.

D. CONTRACTOR’S FISCAL YEAR – Vouchers should be prepared in such a manner that cost claimed can be associated or identified with the contractor’s fiscal year. This will ensure proper application of an indirect cost rate(s) to the direct costs of a particular fiscal year. However, the “Cumulative Total” column of the “Summary of Expenditures Supportive of Reimbursement Claim” must always reflect the cumulative amounts claimed by the contractor (exclusive of suspensions) from the inception of the contract.

E. ALLOWABLE COSTS – Costs claimed for reimbursement can be only those amounts that are consistent with the term cost as defined in the “Allowable Cost and Payment” clause (FAR 52.216-7). Where it is found that amounts claimed do not meet this definition, such costs and fee will be disallowed. All adjustments included herein must be explained in detail.

F. COST REQUIRING PRIOR AUTHORIZATION AND APPROVAL – The contractor should be aware of the requirement for prior written approval from the Contracting Officer for certain contract costs. Whenever the voucher includes such costs not authorized by the contract, Billing Instructions - 3 reference must be made to the Contracting Officer’s authorization letter (e.g., “C.O. Auth. dtd.

mm/dd/yy” or if the authorization letter cites a number “Auth. No. 84-01 dtd. mm/dd/yy”).

G. SUSPENSION OF COSTS

(1) The Government reserves the right to suspend costs from vouchers when such action is deemed appropriate by the Contracting Officer. Suspensions normally result from a contractor’s failure to obtain prior approval from the Contracting Officer before the incurrence of certain costs, e.g., increase in wage rates above those agreed to during negotiations, some travel expenses, purchase of capitalized non- expendable equipment or other claimed expenses neither identified nor negotiated.

(2) When suspension occurs, the Contracting Officer shall notify the contractor, in writing, of the category(ies) and amount(s) involved and the reason(s) for suspension.

(3) Contractors shall, on the next voucher submitted, adjust the cumulative amount column(s) for the expenditure category(ies) under which the suspension(s) occurred to reflect the suspended amount(s).

(4) Contractors may appeal to the Contracting Officer for reconsideration of any suspended costs. Requests for reconsideration must be made, in writing, to the Contracting Officer and must provide a sufficiently detailed reason(s) and documentation to support the request.

H. RESUBMITTAL OF SUSPENDED COST – If approved by the Contracting Officer, contractors may include previously suspended costs on the next voucher submitted. Resubmittals shall be included under the appropriate expenditure category(ies) under a subheading of “resubmittal” and shall be separately identified. The entry shall include an identification of the resubmitted cost, the number of the public voucher from which it was suspended, and the date of the Contracting Officer’s approval for resubmission. Further, the entry (i.e.) in the “Amount Claimed This Period” column on the “Summary of Expenditures Supportive of Reimbursement Claim” shall be annotated with the symbol “R” to indicate the costs shown is or contains a previously suspended amount. Failure to provide the required information may result in another suspension.

I. TASK ORDER CONTRACTS: The contractor must submit a separate invoice/voucher for each individual task order with detailed cost information. This includes all applicable cost elements and other items discussed of the attached instructions. In addition, the invoice/voucher must specify the contract number, and the assigned task/delivery order number.

J. BILLING OF COSTS AFTER EXPIRATION OF CONTRACT: If costs are incurred during the contract period and invoiced after the contract has expired, you must cite the period during which these costs were incurred. To be considered a proper expiration invoice/voucher, the contractor shall clearly mark it "EXPIRATION INVOICE" or “EXPIRATION VOUCHER".

Final invoices/vouchers shall be marked "FINAL INVOICE" or "FINAL VOUCHER".

K. WITHHOLDING OF FIXED –FEE – In accordance with clause entitled “Fixed Fee” (FAR 52.216-8), the Contracting Officer shall withhold further payment of fee to establish a reserve to

Billing Instructions - 4 protect the interests of the Government. This reserve may not exceed 15% of the total fee, or $100,000, whichever is less on each resulting task order. Any fee withheld is payable upon submission of appropriate closing documents and after final audit of the contract has been completed and all audit exceptions have been resolved.

L. WITHHOLDING AND RELEASE OF CONTRACT RESERVE – Contractual provisions covering fees, patents, royalties, etc., usually provide for the accumulation of reserves until certain contract requirements are met to the satisfaction of the Contracting Officer. It is the contractor’s responsibility to include appropriate adjustment in its reimbursement of claims to cover the required accumulation and release of contract reserves. The contractor should resolve any questions regarding the amount of these reserves with the Contracting Officer.

M. GOVERNMENT LIAISON – Any questions concerning delays in payment of contractor’s invoices and questions concerning performance under the contract or the instructions set forth in this instruction should be addressed to the Contracting Officer.

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

O. CONTRACTOR’S DECLARATION OF COMPLETION – Contractors may request release of fixed fee once the task order has been completed and all deliverables have been received.

Contractors will route this request through their Contracting Officer Representative (COR)/Alternate Contracting Officer Representative (ACOR) for their approval and forward to the Contracting Officer for final approval. See Appendix A for information required under this section.

III. PREPARATION OF PUBLIC VOUCHERS

A. COMPLETION OF STANDARD FORM 1034 (SF 1034)

The SF 1034 shall be completed in accordance with the Transportation Acquisition Regulation (48 CFR Chapter 12), Part 1232, Appendix A. For brevity, please see Appendix B to these instructions for a pre-filled version of the expected style. “Leave Blank” is inserted into fields that the TAR requires to be left blank for sake of explanation. These fields should be cleared before submission of the SF 1034. The “Amount” field is the “Total Cost This Invoice” from Section C below for all CLINs charged against.

B. COMPLETION OF THE SUMMARY OF EXPENDITURES

This page follows behind the SF 1034. It is used to summarize costs from Section C (below) along Expenditure Categories (rows) and time periods (columns). Section C covers how to calculate costs, this section pertains on how to consolidate the costs in accordance with current closeout procedures. Appendix C is provided as a visual example of the following instructions.

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(1) Expenditure Categories (Rows)

a. Direct Labor: Labor Costs for the Prime Contractor only

b. Consultant Costs: Labor costs for Consultants. Do not include fixed fee

c. Fringe Benefits: Fringe Benefit Costs for the Prime Contractor only

d. Staff Travel: Travel Costs for Prime Contractor only

e. Subcontract: All Direct and Indirect costs for subcontractors. Do not include Fee.

f. Other Direct: Any other direct costs that have been approved by the Contracting Office and related to Prime Contractor activity.

g. Overhead: Overhead costs for Prime Contractor only.

h. Total Estimated Cost: The total of a-g from directly above.

i. G&A: G&A costs for the Prime Contractor only.

j. Total Costs: Total Estimated Cost plus G&A

k. Fee: Total Fee across Prime and Subcontractors, if applicable.

l. Fee Withholding: Withholding on Fixed Fee across Prime and Subcontractors.

m. FCCM: FCCM costs for Prime Contractor only.

n. Total: The sum of items j, k, l, and m from above.

(2) Time Periods (Columns)

a. Current Contract Budget: The amounts from the Cost Pricing Summary that was used to formulate the NTE Award Amount for the Task Order. The amounts per expenditure category from the Cost Pricing Summary should match amounts entered into the Summary of Expenditures for the same expenditure category.

b. Amount Claimed Previously: The amounts from the Cumulative Total column from the Previous Invoice.

c. Previous Value Adjustments: Any changes to Expenditure Categories over the current billing period that were precipitated by SF 215 (Pay.gov) transactions, underbilling adjustments, or any other form of correction.

d. Amount Claimed This Period: The Expenditure Category Totals from the Current Invoice

e. Cumulative Total: The totals across columns b, c, and d.

C. ADDITIONAL REQUIRED SUPPORTING DOCUMENTATION

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The following information is required to be submitted with or within the invoice. The information must be clearly organized, and calculation methodology must be verifiable by presenting all components of the calculations listed below. All dollar amounts are rounded and presented at the nearest penny. The phrase “this invoice” and “the current invoice” are synonymous.

(1) Fee Status (Task Order Level)

Present the following information related to fee:

a. Fixed Fee Accrued for Task Order (calculated as Cost Basis for Fee (See (4)a below) for the Task Order times Fee Rate from the Task Order)

b. Billed Fixed Fee (sum of all previously billed fee; the specific previous invoices for which Fixed Fee is being claimed must be identified by Voucher Number and Amount of Fee Claimed)

c. Unbilled Fee Accrued (Item a minus Item b)

d. Withholding Accrued (Item b times 15%)

(2) Budget Elements (Task Order and Project Level)

Identify the following amounts at the CLIN Level for the Task Order as a whole and for any Projects, Tasks, or Interim Implementation Plans (IIP). that may be identified as part of the Task Order. Amounts should be identified in Dollars and LOE Hours.

a. B Table (Not-To-Exceed Award Amount) at the Task Order Level or the Negotiated Budget Amount at levels below Task Order Level.

b. H.2 (Obligated Amount) at the Task Order Level or the Allocated Amount at levels below Task Order Level.

c. Withholding on Fixed Fee Threshold

(3) Cost Elements

All Cost Elements will be calculated at the level of Resource Name, Labor Category (LCAT), CLIN, and Project. This is to say that each unique combination of Person, LCAT, CLIN, and Project will have its own set of Cost Elements. All Cost Elements must have a consolidation at the CLIN level and then at the Task/Project level that provides totals for the Current Invoice totals for each Cost Element and a cumulative total for the lifespan of the Task Order.

a. Direct Labor costs consist of salaries and wages paid for work performed directly for the contract and pursuant to its terns. Such labor cost will be identified by providing the Labor Category, Employee Name, Vendor, and Vendor Role (Prime, subcontractor, or consultant) and classification/description of the work as a line item (e.g., a deliverable name).

For each line item, provide the number of hours worked (fractional hours are permitted), the hourly rate, and the total wage or salary:

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Hours Worked X Hourly Rate = Direct Labor Cost per Line

The cost of direct labor charged to the contract must be supported by time records maintained in the contractor's office (to comply with FAR 52.215-2) and provided with the invoice as supporting documentation.

b. Indirect Costs are calculated by multiplying the applicable, approved rate (Overhead, G&A, Fringe, and/or FCCM) times the Direct Labor Cost, to yield the Indirect Cost amount for that Indirect Cost Category. “Approved rate” means the provisional rate that is currently on an official Contract modification and approved by the DCAA. Consultants are not allowed to bill for Indirect Costs. Provide separate instances of indirect costs for each Direct Labor Line and provide totals at the Project and CLIN level.

c. Travel Claims shall include the following information:

a. Name of traveler

b. Date of Departure and Date of Return

c. If claims for subsistence are on a per diem basis, show number of days, rate and amount, as authorized in contract.

d. If claim is based on actual cost of subsistence, show on a daily basis the amount claimed for lodging and meals separately.

e. Reference to Contracting Officer’s letter of authorization if approval is necessary.

All travel claims must comply with the Federal Travel Regulation (41 CFR) and provide their idiosyncratic information. NOTE: DOMESTIC TRAVEL IS TRAVEL WITHIN THE

UNITED STATES, IT’S TERRITORIES, POSSESSIONS, AND CANADA; IT SHOULD

BE BILLED SEPARATELY FROM FOREIGN TRAVEL.

d. Other Direct Costs are any costs that cannot be placed into the categories above. Other Direct Costs must be approved by the Contracting Office before billing and provide a reasonable description along with all formulas and rates used to calculate billed cost and any accrued cost to the Government.

(4) Invoice Level Consolidations

The following figures are totals and consolidations from the Cost Elements section and are required to facilitate rapid reconciliation of Task Order resource status and closeout activity.

The totals are required at the CLIN level for the current invoice.

a. Cost Basis for Fee This Invoice: The total of Direct Labor, Overhead Cost, Fringe Cost, and G&A Cost for all Prime and Subcontractor employees. Do not include any travel, other direct costs, FCCM costs, or consultant costs.

b. Fee Accrued This Invoice: “Cost Basis for Fee This Invoice” times the applicable Fee Rate

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c. Fee Billed This Invoice: The total of Fee Billed from Prior Invoices and any Fee Billed from This Invoice.

d. Total Cost This Invoice: The total of all Cost Elements for the invoice and any fee billed (current or prior periods). This is the amount that should be entered into Delphi eInvoice for the specific CLIN to which it is attributed.

IV.VOUCHER SUBMISSION ADDRESS

All vouchers including the FINAL VOUCHER shall be submitted to FTA E-Invoicing System.

A. INSTRUCTIONS TO OBTAIN ACCESS TO DELPHI eINVOICING

Authorization for a vendor to gain access to the eInvoicing System is granted by a request from the FTA COR/ACOR who must complete the required Delphi User Access form, specific for external vendors (See Appendix E - For User Access Form). The vendor must provide the FTA COR/ACOR, with the name of the authorized employee(s) within their organization who will have the responsibility to request funds within the eInvoicing System. The vendor must obtain access within 10- 15 days to this system within receipt of award documents. The FTA COR/ACOR must obtain this person’s email address and make reference to their specific project number(s) where funds will be drawn down upon. The completed User Access Forms are then forwarded to FTA eInvoicing FTAEinvoicing@dot.gov and the FTA Delphi Security Officer(s).

The FTA Delphi Security Officers are located in the Office of Budget and Policy, Office of Financial Systems, TBP-40.

B. FAA, ENTERPRISE SERVICE CENTER’S (ESC) eINVOICING HELP DESK

Access to the new Delphi eInvoicing System is granted by the FAA, Enterprise Service Center’s Officials and Vendors. Once access is granted, the eInvoicing Help Desk will email the vendor to validate the recipient’s identity, provide training materials, and assist users in navigating within the eInvoicing System.

Vendors may contact the eInvoicing Help Desk by calling 405-954-3000, pushing option 4, and listening to the message pertaining to the Delphi eInvoicing process.

C. INVOICE NUMBERING IN DELPHI

Due to system constraints, the “Invoice Number” entered into eInvoice must be unique for that specific Task Order, i.e. the text string “01” can only be used for one invoice for that specific Task Order. To aid in clarity and integrity of data, number all invoices in the following manner (with dashes):

XX-TO-MMMYY

Where “XX” is the two-digit sequence number for the invoice showing if it was the first (01), tenth (10), or so on numbered invoice.

“TO” is the full, 15-character Task Order Number.

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“MMMYY” is the 3-letter month plus the 2 digit year for the Period of Performance for that specific invoice.

This means that Delphi Invoice Number “15-69319512F200034-JAN14” is the 15th invoice under Task Order 69319512F200034 and it was for work performed during January of 2014.

V. ADJUSTMENTS TO INVOICES: PAY.GOV AND UNDERPAYMENTS

A. ADJUSTMENT OF PAYMENTS TO(FROM) THE US GOVERNMENT VIA PAY.GOV

DUE TO OVERPAYMENT(UNDERPAYMENT)

(1) If there is a determination that a paid invoice was in an amount greater(lesser) than what was correctly due based on instructions listed here, a COR/ACOR may instruct a PMOC to return(receive) funds to the US Government. This instruction must come in writing from the COR. Vendors are allowed to dispute any instruction for repayment(additional payments) they feel is incorrect.

(2) If the instruction is correct or unchallenged, the Vendor will initiate an SF-215 via pay.gov. The following information must be supplied in the pay.gov transaction:

a. Task Order Number

b. CLIN to be repaid

c. Accounting String for the original, erroneous transaction

d. Short narrative of why there is a repayment(additional payment) (i.e. what was the incorrect calculation from the original invoice)

(3) The Vendor and COR must keep copies of the completed pay.gov as part of completion documentation for the Task Order.

(4) The Vendor must also provide a breakdown by Cost Element of the amount being repaid. For example, if the repayment is for “fee,” this must be stated.

B. ADJUSTMENT OF TASK ORDER BALANCES STATED IN THE INVOICE

(1) After completion of the pay.gov process and return(receipt) of funds, the pay.gov documentation will be added to the next invoice for documentation.

(2) If the COR/ACOR agrees to the state of the overpayment(underpayment) the Vendor can claim the additional cost by adding an additional cost element on a future invoice. This means that the Vendor must be able to clearly identify to which Resource, Labor Category, Project, and CLIN which the return(receipt) of funds belongs. Final approval of these changes is required by the Contracting Officer.

(3) The Vendor will properly consolidate the totals per Expenditure Category (See Part III, Section B) from the pay.gov transaction and apply these figures in the “Previous Value Adjustments” column of the Summary of Expenditures for the current invoice.

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(4) The Vendor must also clearly identify the original preceding invoice to which the underpayment belongs when noting the adjustment in following invoices, to ensure Task Order balances are correct.

VI.CONTRACT CLOSEOUT

A. CONTRACTOR’S COMPLETION VOUCHER – CUMULATIVE CLAIM AND

RECONCILIATION

(1) After all costs have been assigned to the contract and all contract performance provisions have been physically completed, the contractor shall promptly submit, but in any event within twelve (12) months from the date of such completion, its completion voucher (cumulative claim reconciliation) to FTA eInvoicing system. This voucher must be specifically identified as the completion voucher and should include the remaining costs, fees and reserves claimed to be due 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 required to be submitted.

(2) 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.

B. CONTRACTOR’S FINAL VOUCHER AND CLOSEOUT DOCUMENTS

(1) The contractor shall submit its final voucher and the appropriate closing documents to the Contracting Officer after the following has been accomplished:

(a) Completion of the final audit.

(b) 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 costs and fixed-fee, if any, of the contract.

(c) Acceptable final overhead rates for all periods involved under the contract have been approved by the Contracting Officer and have been incorporated into the contract by modification

(d) All draft closeout forms have been reviewed and approved by the Contracting Officer.

(2) The contractor shall submit a copy of their “final vouchers to FTA E-Invoicing

System after receiving approval by the Contracting Officer to finalize the financial settlement of the contract. The voucher shall be separately identified as the “final voucher” and shall include the remaining fee reserves and any adjustments to vouchered costs necessitated by the final settlement of the contract price. The following signed documents shall be submitted with the “final voucher.” Forms will be provided once the period of performance has expired.

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(a) Contractor’s Release.

(b) Contractor’s Assignment of Refunds, Rebates and Credits and Other Amounts.

(c) Contractor’s Certification

(d) Contractor’s Report of Government Property

(e) Report of Invention and Subcontracts

(f) Settlement letter for all Subcontracts

(g) FTA Summary of Expenditures Workbook and Cumulative Claim and Reconciliation Statement

(3) If a final settlement has been completed of the contracts/task orders and is shown in the amount on the completion voucher, the contractor need not submit a final voucher but only the additional closing documents cited above.

(4) Once payment or refund has been received and processed, a final closeout modification will be processed to physically closeout the task order/contract. DRAFT