J-12_Attachment____BILLING_INSTRUCTIONS.pdf

U.S. Department of Transportation Federal Transit Administration

1200 New Jersey Ave Washington, D.C. 20590

BILLING INSTRUCTIONS

PMO RFP DTFT60-13-R-00003

Attachment J-12

TABLE OF CONTENTS

I. Introduction

II. Voucher Submission

A. Forms

B. Number of Copies

C. Time for Submission D.

Cost Incurrence Period

E. Contractor’s Fiscal Year

F. Allowable Costs

G. Cost Requiring Prior Authorization and Approval

H. Suspension of Costs

I. Resubmittal of Suspended Costs

J. Withholding of Fixed-Fee

K. Withholding and Release of Contract Reserves

L. Government Liaison

M. Currency

III. Preparation of Vouchers

A. Completion of Standard Form 1034

B. Completion of Summary of Expenditures

C. Completion of Standard Form 1035

IV. Line Item Breakdown of Task

V. Special Payment Method

VI. Voucher Submission Address

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. 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 therefore all cost claimed must be adequately supported by accounting records and other auditable data.

II. VOUCHER SUBMISSION

A. FORMS – In claiming reimbursement use either: (1) the Government Standard Form (SF)

1034, Public Voucher for Purchase and Services Other Than Personal (with continuation sheet SF 1035), or (2) the contractor’s own voucher forms. If the contractor’s own forms are used, the billing content must agree with that illustrated in Exhibits A, B, and C.

B. NUMBER OF COPIES – Each voucher shall be submitted in an original and three copies.

C. TIME FOR SUBMISSION – Vouchers may be submitted at the beginning of each calendar month for costs incurred during the preceding month. Costs incurred earlier than the preceding month, but not previously billed, may be included, but the amount and month(s) in which such costs were incurred must be stated in the SF 1035 (Exhibit C).

D. 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.

E. 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.

F. 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. 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.

G. 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 cost (e.g., premium pay, foreign travel, etc.). Whenever the voucher includes such costs not authorized by the contract, 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”).

H. 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., premium pay, 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.

I. 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 (ies) 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.

J. WITHHOLDING OF FIXED –FEE – 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.

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.

3.

K. 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.

L. 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.

M. 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.

III. PREPARATION OF PUBLIC VOUCHERS

Exhibits A, B, and C. illustrate the information which a contractor is required to submit in its public vouchers. Explanatory notes are keyed to the entries and are as follows:

A. COMPLETION OF STANDARD FORM 1034 – (Refer to Exhibit A) – The following information is required:

(1) U.S. Department, Agency or Office and Location – Insert

Federal Transit Administration Accounting Division, TBP-24 1200 New Jersey Avenue, SE Washington, DC 20590

(2) Date Voucher Prepared - Insert the date on which the public voucher was prepared.

(3) Contract Number and Date - Insert the number and date of award of the contract under which reimbursement is claimed.

(4) All blocks lettered "(4)" should be left blank unless applicable (e.g., discount terms).

(5) Voucher No. – Insert the appropriate serial number of each voucher including the completion and final vouchers. A separate series of consecutive numbers, beginning with No. 1, shall be used by the contractor for each contract.

(6) Payee's Name and Address - Name where practicable, title, phone number, and complete mailing address of responsible official to whom payments will be sent. In the case of an assignment of claims, also insert the organization to which payments have been assigned the contract.

(7) Payee's Account Number. This space may be used by the contractor to record the account or job number assigned to the contract.

4.

(8) Number and Date of Order - Enter the number and date of the applicable order.

(Applicable only when billings are subsequent to work assignments or task orders.)

(9) Date of Delivery/Service - Show the month and year, beginning and ending dates of the cost incurrence period.

(10) Articles or Services - Insert the following: "For details, see attached page(s)."

(11) Amount and Total - Insert the amount claimed for the period indicated in (9) above.

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

(a) “Interim Voucher,”

(b) “Completion Voucher,” or

(c) “Final Voucher.”

(13) 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 contract.”

(Name of Official) _______________________________________________________ (Title) _________________________________________________________________

B. COMPLETION OF SUMMARY OF EXPENDITURES - (Refer to Exhibit H) - This page follows directly behind the SF 1034 and contains two main categories of information: (1) summary of costs by category, showing contract budget, amount previously claimed, amount claimed under this voucher, the cumulative through this voucher and (2) necessary certification and signature.

(1) Gross Summary is illustrated by Exhibit B. Include only major categories of costs in the order illustrated.

(2) Certification and Signature are illustrated in Exhibit B. The Certification of Costs/Fee is mandatory.

C. COMPLETION OF STANDARD FORM 1035 - (Refer to Exhibit C) - The following information is required:

(1) Insert the name of the Government agency.

(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. 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 and address as in the SF 1034.

(7) Insert the current contract amounts for:

Estimated Cost Fee (If applicable) Total Contract Value

(8) Insert the cost elements as applicable. The detailed information described below is required to assist the Contracting Officer and program personnel in relating costs incurred to work performed. The categories of cost shall be itemized and described as follows:

(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 (excluding fringe benefits and any authorized overtime premium pay) will be identified by providing the job title or classification of the work, and for each classification (1) the number of hours worked, (2) the hourly rate and (3) the total wage or salary. The name of worker should also be provided, but when a great number of routine workers are involved, the position classification only will suffice.

The cost of direct labor charged to the contract must be supported by time records maintained in the contractor's office.

(b) Premium Pay. This is renumeration in excess of the basic hourly rate.

Premium pay of any kind (including overtime) must be authorized by the Contracting Office in advance. Billings for unauthorized premium pay have caused frequent delays in payment due to suspensions and exchange of correspondence.

Premium pay should not be included in the billing for “direct labor base” unless the contract has consistently followed this practice in the past as a matter of policy.

Make entries as follows:

(i) In Summary of Expenditures – Exhibit B, list as a single item.

(ii) In SF 1035, itemize for each position or job category referencing the Contracting Officer’s letter of authorization.

(c) Fringe Benefits are to be treated according to the contractor’s established practice:

(i) If fringe benefits are included in the overhead pool, no entry is required.

(ii) If the contract allows for a separate fringe benefit pool, cite the formula (rate and base) in effect during the time the costs were incurred.

(iii) If the contract allows for billing of fringe benefits as a direct expense show the actual fringe benefit costs.

(d) Material and Supplies should include only those items that the contractor normally treats as "direct costs." Bill these costs under major classifications or categories such as office-supplies, chemicals, electronics parts, etc., unless any one particular item within a class exceeds $300 in which case all such item(s) exceeding $300 must be specifically identified.

(e) Travel Claims for travel, as authorized by the contract, shall include the following information:

(i) Travel by contractor staff shall be listed separately from that of consultants.

(ii) Travel by contractor staff shall provide:

Name of traveler or title;

Date of departure and return to departure point;

Transportation costs;

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

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

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

(iii)

Travel by consultants shall be listed separately and provide the same detail as contractor staff travel described above.

NOTE: DOMESTIC TRAVEL IS TRAVEL WITHIN THE UNITED

STATES, ITS TERRITORIES, POSSESSIONS, AND

CANADA; IT SHOULD BE BILLED SEPARATELY FROM

FOREIGN TRAVEL.

(f) Consultant Fees must reflect each consultant’s name, daily rate and number of days claimed. If applicable, Contracting Officer’s authorization should be referenced.

(g) Subcontract requires the name of each subcontractor involved and the dollar amount claimed. Costs claimed by cost reimbursement subcontractors must be on an “as-incurred” basis and subcontractor back-up information similar to the SF 1035 must be obtained and attached for each subcontractor. Costs for fixed-price subcontracts shall be on the basis of product or performance delivered, accepted and paid for by the prime contractor.

(h) Capitalized Nonexpendable Equipment. For educational institutions, list each item costing $1,000 or more; for contractors other than educational institutions, list each item costing $300 or more and having a life expectancy of more than 1 year. List only those items of equipment for which reimbursement is requested. A reference shall be made to the following (as applicable) (1) the item number for the specific piece of equipment listed in the Property Schedule; (2) the Contracting Officer’s authorization letter, if the equipment is not covered by the Property Schedule; or (3) be preceded by an asterisk (*) if the equipment is below the approval level. Further itemization of vouchers shall only be required for items having specific limitations set forth in the contract.

(i) Other Direct costs are costs that cannot be placed with any of the categories listed above. Identify the categories to the extent both possible and reasonable (i.e., communications; leased equipment; reproduction, etc.).

(j) Total Direct Costs. This is the sum of items (8) (a) through (8) (i) above.

(k) Overhead. Cite the formula (rate and base). Overhead may be claimed only at the rates agreed to in the contract. Billing rates will apply pending the establishment of final negotiated overhead rates for the contractor’s fiscal year.

(l) Total Costs Exclusive of G&A. This is the sum of items (8) (j) and (8) (k) above.

(m) G&A Expense (Cite Formula). Cite the formula (rate and base) in effect during the time the cost was incurred and for which reimbursement is claimed.

(n) Insert the total costs claimed for the current period.

(o) If the contract provides for an incentive or fixed-fee, insert the fee earned for the current period and the formula for such computation.

(p) Insert the total costs claimed and the fixed-fee due for the current period. 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 relate suspension notice. Suspensions from which the contractor has successfully appealed shall be identified by referencing Contracting Officer’s letter of approval.

IV. LINE ITEMS BREAKDOWN BY TASK (REFER TO EXHIBIT D)

A. Complete on an SF 1035;

B. Identify the total negotiated amount for the task or phase. This amount shall be appropriately changed to reflect any formal adjustments made through contract modifications;

8.

C. Identify each major cost category;

D. List the amount claimed for this period by major category;

E. List the cumulative total by major category.

V. VOUCHER SUBMISSION ADDRESS

All vouchers, except for the completion and final vouchers, shall be submitted to the following address:

Via Email: FTAInvoices@faa.gov

Via Regular Mail: DOT, Federal Transit Administration (ANFZ)

FTA Account ANFZ-150 (Room 149) P.O. Box 269041 Oklahoma City, OK 73126-9041

Via FedEx: DOT, Federal Aviation Administration

AMZ-150 (FTA Account) Attn: Todd Robinson (405-954-0471) 6500 S MacArthur Blvd

ANF2/148

Oklahoma City, OK 73169

Reference Contract No.:

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) in an original and three (3) copies to the Contracting Officer. 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.

9.

mailto:FTAInvoices@faa.gov

B. CONTRACTOR’S FINAL VOUCHER AND CLOSING 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.

(2) The contractor shall submit an original and three (3) copies of the “final voucher’s 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 documents shall be submitted with the “final voucher.”

(a) Contractor’s Release.

(b) Assignee’s Release, if applicable.

(c) Contractor’s Assignment of Refunds, Rebates and Credits and Other

Amounts.

(d) Assignee’s Assignment of Refunds, Rebates, Credits and Other Amounts, if applicable.

(e) Contractor’s Affidavit of Waiver of Lien, when required by the contract.

(3) If the final settlement of the contracts on the amount shown on the completion voucher, the contractor need not submit a final voucher but only the additional closing documents cited above.

10.

Exhibit A Standard Form 1034

Revised October 1987 Department of the Treasury

1 TFM 4-2000

1034-119-01

PUBLIC VOUCHER FOR PURCHASES AND

SERVICES OTHER THAN PERSONAL

VOUCHER NO.

(5)

U.S. DEPARTMENT, BUREAU, OR ESTABLISHMENT AND LOCATION

(1)

DATE VOUCHER PREPARED

(2)

SCHEDULE NO.

(4)

CONTRACT NUMBER AND DATE

(3)

PAID BY

REQUISITION NUMBER AND DATE

(4)

DATE INVOICE RECEIVED

(4)

DISCOUNT TERMS

(4)

PAYEE'S ACCOUNT NUMBER

(7)

SHIPPED FROM TO WEIGHT

(4) (4) (4)

GOVERNMENT B/L NUMBER

(4)

NUMBER

AND DATE

OF ORDER

DATE OF

DELIVERY

OR SERVICE

ARTICLES OR SERVICES

(Enter description, item number of contract or Federal supply schedule, and other information deemed necessary)

QUAN-

TITY

UNIT PRICE AMOUNT

COST

PER

(1)

(8) (9) (10) "For detail, see attached pages” (4) (4) (4) (11)

(12) COST REIMBURSABLE-PROVISIONAL PAYMENT-INTERIM VOUCHER (OR COMPLETION

VOUCHER, OR FINAL VOUCHER) AS APPLICABLE.

(13) “I certify that all payments requested are for appropriate purposes and in accordance with the agreements set forth in the contract.”

Type Name & Signature of Official Title Date

(Use continuation sheet(s) if necessary) (Payee must NOT use the space below) TOTAL (11)

PAYMENT:

PROVISIONAL

COMPLETE

PARTIAL

FINAL

PROGRESS

ADVANCE

APPROVED FOR

EXCHANGE RATE

=$1.00

DIFFERENCES (4)

BY 2

Amount verified; correct for (4)

TITLE (4) (Signature or initials) (4)

Pursuant to authority vested in me, I certif y that this voucher is correct and proper for payment.

(Authorized Certifying Officer)2 (Title) (Date)

ACCOUNTING CLASSIFICATION

CHECK NUMBER ON ACCOUNT OF U.S. TREASURY

(4) (4)

CHECK NUMBER ON (name of bank)

(4) (4)

CASH DATE

(4) (4)

PAYEES

(4)

1 When stated in foreign currency, insert name of currency.

2 If the ability to certify and authority to approve are combined in one person, one signature only is necessary; otherwise the approving officer will sign in the space provided, over his official title.

3 When a voucher is receipted in the name of a company or corporation, the name of the person writing the company or corporate Name, as well as the capacity in which he signs, must appear. For example: "John Doe Company, per John Smith, Secretary", or "Treasurer", as the case may be.

PER

(4)

TITLE

Previous edition usable

PRIVACYACTSTATEMENT

The information requested on this form is required under the provisions of 31 U.S.C. 82b and 82c, for the purpose of disbursing Federal money.

The information requested is to identify the particular creditor and the amounts to be paid. Failure to furnish this information will hinder discharge of the payment obligation.

SUMMARY OF EXPENDITURE

SUPPORT OF REIMBURSEMENT CLAIM

(Instruction: Attach this sheet to Standard Form 1034 as page 2)

Current

Exhibit B

Expenditure Contract Amount Claimed Amount Claimed Cumulative Category Budget Previously This Period Total

Direct Labor $70,000.00 $41,666.67 $1,825.00 $43,491.00

Premium Pay -0- -0- 100.00 100.00

Fringe Benefits 14,000.00 8,333.33 385.00 8,718.00

Materials/Supplies 8,040.00 5,000.00 100.00 5,100.00

Staff Travel 7,160.00 1,000.00 156.25 1,156.00

Consultant Travel 5,590.00 3,000.00 281.50 3,281.00

Consultant Fees 6,400.00 4,000.00 550.00 (R) 4,550.00

Subcontract 8,500.00 -0- 1,000.00 1,000.00

Equipment 1,470.00 500.00 225.00 (R) 725.00

Other Direct 3,240.00 2,000.00 90.00 2,090.00

Overhead 75,600.00 45,000.00 2,079.00 47,079.00

Total Est. Cost $200,000.00 $110,500.00 $6,791.00 $117,291.70

G&A 14,000.00 7,735.00 475.42 8,210.40

Total Costs $214,000.00 $118,235.00 $7,267.17 $125,502.10

Fee 14,000.00 7,094.10 436.03 21,530.10

Total $228,000.00 $125,329.10 $7,703.20 $147,032.30

INSTRUCTION: Always include the following certification:

“The Undersigned certifies that the cost of services reimbursable to the Contractor and the amount of fees earned by the Contractor up to the date of this certificate are not more than the total costs incurred and/or paid as claimed by the Contractor under the contract (including the payment claimed herewith) and that the Contractor to the best of his knowledge and belief has fully complied with the terms and conditions of the contract.”

(Typed Name of (Signature) Certifying Official)

(Title) (Date)

Exhibit C

Stanndard Form 1034 Revised January 1980

Department of Treasury

FORM 4-2000

C ON T I N U A T I ON S H E E T

SCHEDULE NO.

(2)

(3)

SHEET NO.

U.S. Department of (1)

NUMBER

AND DATE

OF ORDER

DELIVERY OR

SERVICE

QUAN-

U N I T P RI CE

A M O UN T

C OS T P E R

(5) (6) Contract No. (7) Estimated Cost $214,000.00 Fixed-Fee 14,000.00

ABC CORPORATION Total $228,000.00 100 Main Street

ANYWHERE, USA

Detail for each (8) (a) Direct Labor Position involved

Statistician (Brown) 170 4.00 hr. $ 680.00 Research Assistant (Jones) 120 3.50 hr. 420.00 Research Assistant 100 3.50 hr. 350.00

(Williams) Project Director (Smith) 10 37.50 hr. 375.00

(8) (b) Premium Pay

Research Assistants 25 4.00 hr. 100.00 C.O. authorization dtd.

1/1/82

Direct Labor $1,925.00

(8) (c) Fringe Benefits

20% of $1,925 385.00 Total Direct Labor

Plus Fringe $2,310.00

(8) (d) Materials and Supplies

Office supplies 100.00

(8) (e) Travel (Staff)

Dr. John Smith, Project Director to contact Project Officer.

Departed 8:51 a.m., 7/15/78 Return 9:45 p.m., 7/18/78 American Airlines, Anywhere, USA To Washington, D.C. and return 55:00 Taxi 7.50 Subsistence 3/3/4 days @ $25 93.75 Per Diem 156.25

(3)

SHEET NO.

(5) (6) Contract No

Travel (Consultant)

Dr. J. Doe to Study Site Alabama and return To Anywhere, USA Departed 9:00 a.m., 7/20/78 Return 6:00 p.m., 7/23/78 American Airlines, Anywhere, USA to Birmingham, Alabama and return 174.00 Taxi 20.00 Subsistence 3 ½ Days @ $25 Per Diem 87.50 $ 281.50

(8) (f) Consultant Fees

Dr. J. Doe-Fee (3 days @ 110) 330.00

RESUBMITTAL:

Dr. B. Frank-Fee (suspended from Public Voucher No. 4; C.O.’s letter Of approval dtd. 1/9/82 (2 days @ 110) Per Diem 220.00 $ 550.00

(8) (g) Subcontractor

FPR AND Co (Cost Reimbursement) 475.00 DAR Inc. (Fixed Price) 525.00 1,000.00 Subcontractor invoices are attached

(8) (h) Equipment

RESUBMITTAL:

Calculator, Addem Co. Model 123 (suspended from Public Voucher No.

2; C.O.’s letter of approval dtd.

12/15/81) 1 225.00 ea. 225.00

(8) (i) Other Direct Costs _ 90.00

(8) (i) Other Direct Costs $ 4,712.75

(3)

SHEET NO.

(5) (6) Contract No.

(8) (k) Overhead (% Rate times Base)

90% of $2,310.00 (Direct Labor plus fringe) $ 2,079.00

(8) (l) Total Costs Exclusive of G&A Subtotal 6,791.75

(8) (m) G&A @ 7% of Total Costs 475.42

(8) (n) Total Costs Tot. Costs 7,267.17

(8) (o) Fee @6% $ 436.03

(8) (p) Total Costs and Fee Tot. Claimed $ 7,703.20

(3)

SHEET NO.

(5) (6) Contract No

ABC CORPORATION LINE ITEM BREAKDOWN BY TASK

100 Main Street

ANYWHERE, USA

Task/Phase No. 2 Total Task/Phase Amount $20,000.00

Amount Claimed Cumulative This Period Total_

Direct Labor $1,825.00 $ 2,500.00 Premium Pay 100.00 100.00 Fringe Benefits (20%) 385.00 520.00 Overhead (90%) 2,079.00 2,808.00 Materials and Supplies 100.00 200.00 Travel (Staff) 156.25 200.00 Travel (Consultant) 281.50 400.00 Consultants 550.00 1,000.00 Subcontract(s) 1,000.00 1,000.00 Equipment 225.00 300.00 Other Direct 90.00 350.00 G&A 475.42 656.46 Subtotal $7,267.17 $10,034.46 Fixed-Fee (6%) 436.03 602.07 Total Claimed $7,703.20 $10,636.53

Exhibit E

DEPARTMENT OF TRANSPORTATION

CONTRACTOR’S RELEASE

CONTRACT NO.

CONTRACTOR (Name and address)

SUM OF

DOLLAR IS

In consideration of the sum stated above, which has been paid or is to be paid to the Contractor, or his assignees, the Contractor, upon payment of the said sum by the UNITED STATES OF AMERICA (hereinafter called the Government), does remise, release, and discharge the Government, its officers, agents, and employees, of and from all liabilities, obligations, claims, and demands whatsoever under or arising from the said contract, except:

1. Specified claims in stated amounts or in estimated amounts where the amounts are not susceptible of exact statement by the Contractor, as follows:

2. Claims, together with reasonable expenses incidental thereto, based upon the liabilities of the Contractor to third parties arising out of the performance of this contract, which are not known to the Contractor on the date of the execution of his release and of which the Contractor gives notice in writing to the Contracting Officer within the period specified in the said contract; and

3. Claims for reimbursement of costs (other than expenses of the Contractor by reason of his indemnification of the Government against patent liability), including reasonable expenses incidental thereto, incurred by the Contractor under any provisions of the said contract relating to patents.

The Contractor agrees, in connection with patent matters and with claims which are not released as set forth above, that he will comply with all provisions of the said contract, including without limitation those provisions relating to notification to the Contracting Officer and relation to the defense or prosecution of litigation.

IN WITNESS WHEREOF, this release has been executed this day of , 19 .

WITNESSES

(Contractor)

BY

TITLE

NOTE: In the case of a corporation, witnesses are not required, but the certification below must be completed.

CERTIFICATE

I, , certify that I am the secretary of the corporation named as Contractor in the foregoing release; that signed said release ON BEHALF OF THE Contractor was then who of said corporation; hat said release was duly signed for and in behalf of said corporation by authority of its government body and is within the scope of its corporate powers.

(CORPORATE SEAL)