TRD_A2.pdf

Rev G

FA9200-05-C-0001, P00057

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APPENDIX A2

COST TRACKING SYSTEM

1.0 PURPOSE. The purpose of the cost tracking system is to provide hours and cost data associated with the Range activities to the Government.

2.0

2.1. The following definitions apply to the elements of the cost tracking system.

GENERAL.

2.1.1. Task Directives for O&M Contractor. An official document (formal/informal) which requires the Contractor to expend effort/cost to an identifiable end product.

2.1.2. Task number (TN). A unique number including a letter indicating the type of task (E, M, P, S, or T) followed by a sequence number, a letter signifying amendments, and the last two digits of the fiscal year. Task numbers are assigned by the Government except for T-tasks, they are assigned by the O&M Contractor when a Test Directive or Technical Support Appendix is published for test support.

2.1.3. Special tests or tasks. Those tests or tasks for which all indirect and direct costs are recorded. Specific instructions will be provided in the individual task directive for these cases. (paragraph 3.4)

2.1.4. Job order number (JON). An eight-digit alphanumeric identifier used in Government management/accounting systems. JONs are used for direct support of a specific effort. All tasks require Government provided JONs. The Contractor has no authority to apply cost against a JON unless specifically directed to do so, except as identified in paragraph 2.1.23.

2.1.5. Product and Service (P&S) Codes. Unique identifiers (5 digits or less) assigned by the Government to each facility or site.

2.1.6. Product Validation JON. Unique 997XXXXX JONs that relate directly to the P&S codes on a one-for-one basis.

2.1.7. Facility Code. Government-provided codes defined as follows:

1. Support Facility Code. A numeric three-digit code that identifies expenditures by facility being supported.

2. Assigned Facility Code. A numeric three-digit code that identifies the home or assigned facility for the Contractor employee performing the support.

2.1.8. Direct Costs. Expenses that can be reasonably and consistently identified immediately and directly to a single customer (user) program, project, or test.

2.1.9. Indirect (Common) Costs. Expenses that cannot be reasonably and consistently identified to a single customer, program, project, or test, or costs which apply to more than one final cost objective.

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2.1.10. Environmental. Costs associated with environmental planning and compliance.

Environmental planning includes costs associated with the Environmental Impact Analysis Process (EIAP). Environmental compliance includes direct costs of activities associated with the following: Natural Resource Management; Cultural Resource Management;

Pollution Prevention; Installation Restoration Program; Hazardous Waste Management;

Hazardous Materials Management; Petroleum, Oil and Lubricant Management; Asbestos Management; PCB Management; Lead Based Paint Management; Solid Waste Management; Wastewater Management; Air Emissions Management; Environmental Compliance Assessment and Management Program.

2.1.11. Paid Absence. Costs associated with leave.

2.1.12. Management and Supervision. Costs of management personnel not directly identifiable to a specific customer program. Indirect support activities include management control and planning functions such as personnel supervision, planning for new work, long range program planning, management analysis, conferences, and briefings.

2.1.13. Administrative Support. Costs that cannot be directly related to customer support or a specific mission. These costs support or assist the overall facility, and include contract administration, general support for career counseling, review of personnel records and job descriptions, office automation, filing, guards, etc.

2.1.14. Housekeeping. Costs associated with the care and appearance of real property, facilities, and land. Activities include cleaning and waxing floors and furniture, washing windows, piling up trash, and cutting grass.

2.1.15. Training. Costs associated with maintaining or upgrading job-related proficiency.

Training required for one specific task or test will be logged under that task or test number when specifically directed by the Government. Training combined with active participation in operational support will be logged as operational support to the test being supported.

2.1.16. Vehicle Maintenance. Costs associated with maintaining the vehicle fleet.

2.1.17. Miscellaneous or Other. Costs associated with minor general resource expenditures not reportable under any other reporting categories.

2.1.18. Facility Maintenance. Costs associated with maintaining real property and installed real property equipment so they can be effectively used.

2.1.19. Equipment Maintenance. Costs associated with maintaining all equipment except real property and real property installed equipment.

2.1.19.1 Equipment Corrective Maintenance. This is unscheduled maintenance, troubleshooting and repair of equipment failures.

2.1.19.2 Equipment Preventive Maintenance. This is scheduled maintenance, conducting Preventive Maintenance Inspections (PMIs) and repairs resulting from findings during the PMIs.

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2.1.20. Local travel. Costs associated with administrative travel within the Eglin complex that is not in direct support of a single specific task or test. Local travel performed in support of a specific test or task will be logged as pre-mission or post-mission support for that test or task.

2.1.21. Real Property. Property primarily affixed to the Eglin reservation including down range test areas and test sites, land, buildings, facilities, and structures. At the AVSF & LGTF at Wright-Patterson AFB the contractor has no accountability for real property.

(Appendix A4)

2.1.22. Real Property Installed Equipment (RPIE). Installed equipment normally associated with buildings and structures. Air conditioners, heating systems, and emergency power generators are examples of RPIE. RPIE is identified in the Real Property folders maintained by the Base Civil Engineer, 96th

2.1.23. Contractor Tracking JONs -- These JONs provides a method to easily separate the different type of costs associated with indirect support. The following JONs will be applied to effort or cost as defined above. Direct support will be charged to customer task or support JONs.

Civil Engineering Group (96 CEG/CE). At the AVSF & LGTF at Wright-Patterson AFB the contractor has no accountability for RPIE. (Appendix A4)

1. Environmental: JON 9993EP89 (paragraph 2.1.10) Task M989-06.

2. Paid Absences: JON 9994UL90 (paragraph 2.1.11) Task M990-06.

3. Management and Supervision: JON 9991U191 (paragraph 2.1.12) Task M991-06.

4. Administrative Support: JON 9992U292 (paragraph 2.1.13) Task M992-06.

5. Housekeeping: JON 9993UE93 (paragraph 2.1.14) Task M993-06.

6. Training: JON 9994U494 (paragraph 2.1.15) Task M994-06.

7. Vehicle Maintenance: JON 9993UE95 (paragraph 2.1.16) Task M995-06.

8. Miscellaneous or Other: JON 9996U696 (paragraph 2.1.17) Task M996-06.

9. Facility Maintenance: JON 9993UF97 (paragraph 2.1.18) Task M997-06.

10. Equipment Corrective Maintenance: JON 9993UE98 (paragraph 2.1.19.1) Task

M998-06.

11. Local Travel: JON 9993UT99 (paragraph 2.1.21) Task M999-06.

12. Equipment Preventive Maintenance: JON 9993UE72 (paragraph 2.1.19.2) Task

M972-06.

2.2. The O&M Contract Management Branch is the authority for Government tasking to the Contractor to initiate or terminate contractually authorized efforts.

3.0 CAPABILITIES

3.1. The Contractor shall assign all costs to either a direct or indirect JON IAW the following:

3.1.1. JONs (except those listed in 2.1.23) shall not be used by the Contractor without specific direction through the mutually agreed upon tasking process (PWS paragraph 1.8.3.4). Charges shall be made against those JONS listed in 2.1.23 for the appropriate work using the definitions in section 2.

3.1.2. Track all planning support costs until a JON is provided. When the task is issued, this tracking shall be used to reallocate costs.

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3.1.3. When the Contractor receives notification of task termination, additional labor costs, additional supply costs including pending requisitions and additional other costs shall no longer be charged against that task. When the Contractor completes the requirements of a task, labor costs, additional supply costs and additional other costs shall no longer be charged against that task. In both of these cases, the task shall be submitted within 5 business days to the Electronic Tasking System (ETS) for evaluation and 90 days will be allowed beyond the above termination date to collect final supply and/or other billing documents. This is an administrative procedure, and work-hours for collecting billing documents shall not be charged against a specific task or test. Should there be any outstanding supply or other charges pending after termination and beyond the 90-day period, 46 TSSQ/TSRM and 46 TSSQ/TSSF shall be notified, and specific instructions will be provided to the Contractor on a case-by-case basis.

3.1.4. All supplies expended shall be allocated against the appropriate JON(s) from paragraph 2.1.4. A facility code indicating where the item is used or consumed shall also be assigned.

3.1.5. Whenever a product code is used, associated charges shall be allocated against the Product Validation JON (paragraph 2.1.6).

3.1.6. When a product code is not used, labor shall be allocated against the JON associated with the mission and/or task.

3.2. The Contractor shall record labor hours to distinguish between regular personnel assigned to the contract and temporary personnel assigned to special tasks or tests for both regular time and overtime.

3.3. For normal tests or tasks, the Contractor shall allocate, to the nearest tenth of an hour, charges for regular and overtime hours expended or scheduled on a single specific test or task.

For work resulting from the Daily Operations Order, the Contractor shall record expended work-hours using the appropriate product validation code. If the schedule is not followed, work-hours normally associated with that scheduled effort shall be charged to that effort unless a blackboarded mission or a direct task is supported during that time period.

3.3.1. For resources scheduled to support a single mission on a Saturday, Sunday, or a holiday, all labor shall be charged to the product verification codes required to support the mission.

3.3.2. When more than one mission is scheduled for a given resource, labor on the first mission shall be charged from the beginning of the mission, including setup, to mission completion. Work-hours expended on the next mission shall be charged from the completion of the prior mission until completion of the present mission. Work-hours expended during teardown shall be charged to the last mission of the day.

3.3.3. For missions scheduled during regular workdays that require overtime, with insufficient breaks between the mission and the start or end of the normal workday for personnel to be released, the Contractor shall charge overtime as follows:

1. Morning Mission. Setup time and pre-mission effort shall be charged as overtime to the product validation code until regular time begins, even if the mission completes prior to the beginning of the regular workday. For missions that continue into the regular

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2. Afternoon Mission. Overtime work-hours shall be charged to the product validation code beginning at the end of the normal workday until the end of the post-mission and tear down.

3.3.4. The Contractor shall charge safety evacuations (labor effort spent evacuating and being away from the assigned duty station due to a safety footprint) to the mission or task number causing the footprint.

3.4. For special tests or tasks, the Contractor shall charge all costs (labor, supply, and equipment) against the test or task. This category is for unusual types of instrumentation or for facilities not kept in a normally ready status. For example, if an item of equipment is required for a special test, all costs associated with bringing it out of storage, setting it up, maintaining it, operating it, and putting it back into storage would be allocated against that test.

3.5. Regular and overtime hours expended for maintenance of facilities and equipment shall be logged in the appropriate category. Overtime maintenance hours occur when maintenance is performed outside normal duty hours, regardless of the reason for performing the work outside normal duty hours.

3.6. Equipment maintenance consumes a large portion of the labor and supply costs.

Supplies for equipment that are part of the Eglin complex should be allocated against the equipment maintenance JON (paragraph 2.1.23). Only those supplies that are unique to a single specific task or test shall be ordered or issued under that task number.

3.7. All work-hour effort and material costs shall be reported against the facility for which the support was expended using the support facility code and also shall be reported against the facility at which the employee is assigned using the assigned facility code.

3.8. The Contractor shall implement a system that electronically transfers detailed manhours and material costs by program into the AVSF-owned accounting application. The Contractor shall maintain and update this record bi-weekly.

2.2. The O&M Contract Management Branch is the authority for Government tasking to the Contractor to initiate or terminate contractually authorized efforts.

3.3.4. The Contractor shall charge safety evacuations (labor effort spent evacuating and being away from the assigned duty station due to a safety footprint) to the mission or task number causing the footprint.