DI-MGMT-81468.pdf

Report DID, DI-MGM'Z"81467.

7.3 Contractual Application. The CFSR is applicable to contracta over 6 months in duration.

No specific application thresholds are established, but application to contracts of less than $1,000,000 (constant fiscal y e u ( F Y I 1990 dollars) should be evaluated carefully to ensure only the minimum information necessary for effective managawnt control is rcbquirad. The CPSR will n o t be applied to fim f i x e d price contracts (as defined in FAR 16.202) unless unusual circumstances repuire specific funding visibility. CFSRs may be applied to unpriced portions of firm fixed price coritracts that are estimated to be in excess of twenty (20) percent of the initial contract value. Only those parts of the CFSR essential to the nranagament of each acquisition vil1 be required. Thle DoD Program Managar will determine the need for contract funda information and apply odly those portions of the CPSR appropriate. To ensure that only minim data is required over the life of the contract, movisim8 shmld'3æ im=l;uckd i~ the ooartrsot to reviou reporting requireman- at least tnnually and change them, i f necessary, a t no charge to the Government. (Continued on page 2 )

I I A m O V A L L I h a T A T U W hAmLnxmsmmh6 A L U C ) ( U U U I DI3 Form 1586 * D7122

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10.1 Format. Contractor formats should be substituted whenever they contain all the required data elements at the agecifíed reporting levels in a fora suitable for DQD management.

10.2 Content. The CFSR shall contain the following infornistiorl:

10.2.1 Item 1 - Contract Number. mter the assigned contract number and the latest modification number on which contractual agreement has been reached.

10 .2 .2 r t d " ' 2 L I 'Mtf;6;ct . .I.,. I) I . , W . zìhit;8s"'EHB' tm"&f' c&!%trUCt I8 ''2dUlStiffea.h -?AR Part $6 (e .g. , Cost Plue Fixed F e e {CPPF) , Fixed Price Incentive (PPI), etc. 1 .

Multi-Year Procurement (MYP) Incrementally Funded Contract ( INC) Contract for a Single Year (SYC)

I 1 0 . 2 . 3 . 1 For FY. For contracts which are financed w i t h funda appropriated in more than one fiscal year, a report is required for each fiscal year's funds where the separate year's funda in the oontrrct are aesociated with spec,ífic quantities; of hardware or services to be furnished. The fiscal year(s) being reported will be shown in this block and that year's hare of the total t a g e t prices (initial and adjusted) will be shown in Items 9 and 10.

,'Continued on page 3 1

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Block 7 , Application/Interrelatianshig (,Continued)

7 . 3 . 1 Level of Reporting. If a contract is funded w i t h a single appropriation, a single line entry at the total contract level should be considered for CFSR reporting. Reporting by line item or WBS element will be l imited to only those items or elements needed to support funds management requirements. A reduced level of reporting may be implemented on contracts

(a) with a dollar value between $250,000 and $1,000,000 (constant FY 1990 dollars); (b) that are for time and material; or (c) for which only limited funding requirements information is needed.

7.3.2 Multiple qppropriations. Where two or more appropriation sources are used for funding a single contract, contractors will segregate funds data by appropriation accounting reference. The procuring agency will supply the appropriation numbers applicable to individual line items or WBS elements. If a single line item or WBS element is funded by more than one appropriation, methods for segregating and reporting such information will be negotiated and specified in the contract.

7.3.3 Electronic Data Interchange. The American National Standards Institute (ANSI) X12 standard (transaction set 839), or the United Nations Electronic Data Interchange For Commerce, Administration and Transport (EDIFACT) equivalent, will be used for ED1 transmission.

7.4 Frequency and Submission. The CFSR will be a contractual requirement as set forth in the Contract Data Requirements List (CDRL) DD Form 1423. Unless otherwise provided in the contract, the CFSR will be prepared as of the end of each calendar quarter or contractor accounting period nearest the end of each quarter. The required number of copies of the CFSR will be forwarded within 25 calendar days after the .as of" date of tbe report, or as otherwise specifieff in the contract. In the event of exceptional circumstances which call for increased frequency in reporting, such frequency will not be more often than monthly und will be negotiated &nd æpecified in the contract.

7.5 Explanations of Terms.

7.5.1 Open Commitments. For this report, a commitment represents the estimated obligation of the contractor (excluding accrued expenditurso) t o vendors or eubcontractars (based on the assumption that the contract will continue to completion).

7.5.2 Accrued Expenditures. For this report, include recorded or incnrred costs as defined within the Allowable Cost, Fee and Payments Clause (FAR 52.216-7) for cost type contracts or the Progress Payments Clause (FAR 52.232-

16) for fixed price type contracts, plus the estimated fee or profit earned.

Such costs include:

7.5.2.2 Costs incurred, but not necessarily paid, for storeroom issues, direct labor, direct travel, direct other In-house casts and d l o c a t d indirect costs.

7.5.2.3 Progress payments made to subcontractors.

7 . 5 . 2 . 4 Pension costs provided they are paid at least quarterly.

7.5.3 Termination Costs. Although this report is prepared on the basis that the contract will 'continue to completion, it iæ neoeesary to report estimated termination cost by government fiscal year and generally by more frequent intervals on incrementally funded contracts. The frequency will be dependent on the funding need dates (i.e., quarterly) and should be compatible with the contract funding clauses, Limitation of Funds clause (cost type contracts) or

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Limitation of Obligation clause (fixed price type contracts). Termination costs include such items as loss of u s e f u l life of special tooling, special machinery and equipment; rental cost of unexpired leases; and settlement expenses. The definition of termination costs is included in FAR 31.205-42.

In the event the Special Termination Costs clause (DFARS 252.249-7000) is authorized, then costs defined therein will be eliminated from the estimated termination costs.

7.6 The CFSR DID may be 'tailored' in Block 16 of CDRL DD Form 1423.

Tailoring is defined as deleting requirements from a DID. Requiring more information in the CFSR CDRL DD Form 1423 than specified in this DID is prohibited by DOD regulation. All negotiated reporting provisions will be specified in the contract's CDRL.

7.7 This D I D supersedes DI-F-6004B.

Block 10, Preparation Instructions (Continued)

10.2.4 Item 4 - Appropriation. Enter the appropriation name ( i . e . , Research, Development, Test and Gvaluation, Aircraft Procurement, etc.) and DoD Component (i.e., Air Force, Navy, etc.) in this block.

10.2.5 Item 5 - Previous Report D a t e . Enter the cut-off date of the previous report. (Year, Month, Day) \

10.2.6 Item 6 - Current Report Date. Enter the cut-off date applicable to this repor t . (Year, Month, Day)

10.2.7 Item 7 - Contructor. Enter the name, division (if applicable), and mailing address of the reporting-contractor.

10.2. B Item 8 - Prowam. Identify. the program by name or enter the type, model and series or other military designation of the prime item or items purchased on the contract. If the contract is for services or a level-of-effort (i.e., research, flight test, etc.), the title of the service should be shown.

10.2.9 Item 9 - Initial Contract Price. Enter the dollar amounts for the initial negotiated contract target price (or estimated price for non-incentivized contracts) and contract ceiling price when appropriate. For contracts which are financed w i t h funds appropriated in more than one f iscal year, only t he share of the total initial target and ceiling associated with the fiscal year shown in Item 3 w i l l be entered.

10.2.10 Item 10 - Adjusted Contract Price. Enter the dollar amounts for the adjusted contract target price (initial negotiated contract plus eupplemerntal agreaamts) and adjusted oontrect oeiling price or estimated ceiling price where appropriate. For contracts which are financed with funds appropriated in more than one fiscal year, only the share of the total adjusted target and ceiling associated with the f i sca l year shown i n Item 3 will be entered.

10.2.11 Item 11 - Fundinq Inforrrmtion.

10.2.11.1 Column a. - Line Item/Work Breakdown Structure (WBS) Element.

Enter the line item or WBS elements specified for CFSR coverage in the contract.

I ,

10.2.11.2 column b. - Appropriation Identification. Enter the appropriation number supplied by the DoD Component for the contract or4 if applicable, each line item or WBS element.

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10.2.11.3 Column c. - Funding Authorized To Date. Enter dollar amounts of contract funding authorized under the contract from the beginning of the fiscal year(s) shown in Item 3 through the report date shown in Item 6.

10.2.11.4 Column d. - Accrued Expenditures Plus Open Commitments Total. For contract work authorized, enter the total of (a) the cumulative accrued expenditures incurred through the end of the reporting period, and (b) the open commitments on the "as of" date of the report. Enter the total applicable to funds f o r the fiscal year(s) covered by this report as shown in Item 3 .

10.2.11.4.1 Separation of Open Commitments and Accrued Expenditures. On selected contracts, the separation of open commitments and accrued expenditures by l i n e item or WBS element may be a negotiated requirement in the contract. Utilization of this provision should be held to the minimum essential to support information needs of the procuring agency. In the event this separation of data is not available in the contractor's accounting system or cannot be derived without significant effort, provision should be made to permit use of estimates. The procedures used by the contractor in developing estimates shall be explained in the Remarks section of the report.

10.2.11.4.2 Notice of Termination. When a Notice of Termination has been issued, potential termination liability costs will be entered in this column.

They will be identified to the extent possible with the source of liability (prime or subcontract) .

10.2.11.5 Column e. - Contract Work Authorized - Definitized. For the fiscal year(s) shown in Item 3, enter the estimated price for the authorized work on which contractual agreement has been reached, including profit/fee, incentive and cost sharing associated with projected over/underruns. Amounts f o r contract changes will not be included in this item unless they have been priced and incorporated in the contract through a supplemental agreement.

10.2.11.6 Column f. - Contract Work Authorized - Not Definitized. Enter the contractor's estimate of the funds requirements for performing required work (e.g., additional agreements or changes) for which firm contract prices have not yet been agreed to in writing by the parties to the contract. Report values only for items for which written orders have been received. For incentive type contracts, show total cost to the Government (recognizing contractor participation). Enter in the Remarks section a brief but complete explanation of the reason for the change i n funds.

10.2.11.7 Column q. - Subtotal. Enter the total estimated price for all work authorized on the contract (Column e. plus Column f.).

10.2.11.8 Column h. - Forecast - Not Yet Authorized. Enter an estimate of funds requirements, including the estimated amount for fee or profit, for changes p r m by the ßcwerrment or by the contractoz, but not yet directed by the contracting officer. In the Remarks section sta te each change document number and estimated value of each change.

10.2.11.'9 Column i. - Forecast" All Other ,Wwrk. ,Enter an estimate of funds requirements for additional work anticipated to be performed (not included in a firm proposal) which the contractor, based on his knowledge and experience, expects to submit to the Government within a reasonable period of t h .

10.2.11.10 Column i. - Subtotal. Enter an estimate of total requirements for forecast funding (the sum of Column h. plus Column i.). Specific guidelines on what the contractor may include in the funding forecast section may be made 8 part of the oontract.

10.2.11.11 Column k. - Total Requirements. Enter an estimate of total funds requirements for contract work authorized and forecast (the sum of Column g.

plus Column j . ) .

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10.2.11.12 Column 1. - Funds Carryover. For incrementally funded contracts only, report the amount by which the prior federal fiscal year funding was in excess of the prior year's requirement. If there is no carryover, report zero. Specific instructions for the use of this item may be made a part of the contract.

10.2.11.13 Column m. - N e t Funds Required. Enter an estimate of net funds required, subtracting funds carryover in Column 1. from total requirements in Column k.

10.2.11.14 Column Totals. Totals should be provided for Columns c. through

m. for a l l line items or WBS elements reported.

10.2.12 Item 12 - Contract Work Authorized (With Fee/Profit) - Actual Or Projected. Data entries will be as follows: In the first column, actuals cumulative to date; in all other columns except the last, projected cumulative amounts from the start of the contract to the end of the period indicated in the column heading; in the l a s t column, the projected cumulative amounts from the start to the end of the contract or fiscal year being reported. When the contractor has developed a range of estimates at completicjn, the most likely estimate shall be used t o develop the projected cumulative data in this item.

10.2.12.1 Column Headings. Columns 2 through 9 will be headed to indicate periods covering the life of the contract or fiscal year being reported and may be headed to show months, quarters, hal f years and/or fiscal years as prescribed by the procuring agency.

10.2.12.2 Data Composition. Projected data should include a l l planned obligations, anticipated accruals, anticipated over/under targets (total cost to the Government recognizing contractor participation), G a , and fee/profit.

For award fee contracts, the fee actually awarded will be included in Column 1, Actual to Date. The contractor shall describe in the Remarks section the amount, by period, and rationale for any award fee projections included in Columns 2 through 10.

10.2.12.3 Item 12.a. - Open Commitments. In the first column enter commitments open as of the date of the report. In eubseguent columns enter the commitments projected to be open as of the end of each period indicated by the column headings. The amount entered will be the projected cumulative commitments less the planned cumulative expenditures as of the end of time period indicated. At the end of the contract, the amount will be zero.

10.2.12.4 Item 12.b. - Accrued Expenditures. In the first column enter actuals to date. I n subseatent columns enter the projected cumulative accrued expenditures as of the end-of each period indicated by the column headings.

10.2.12.5 Item l 2 . c . - Total (12.a. and 12.b.). In the columns provided, enter the total contract work authorized - actuals to date (Column 1) or projected (Columns 2 through IO). This total is the sum of open commitments and accrued ,expenditures projected through the perioU6 indicated by the column headings. Significant changes in the amount or timcphasing of this item shall be explained in the Remarks section.

10.2.13 Item 13 - Forecast Of Billings To The Government. In the first column enter the cumulative amount received from the Government plus any unpaid billings to the Government through the c u r r e n t report date, including amounts applicable to progress or advance payments. In succeeding columns enter the amount expected to be billed to the Government during each period reported (assuming t h e contract will continue to completion). Amounts w i l l not be cumulative.

10.2.14 Item 14 - Estimated Termination Costs. In the columns provided, enter the estimated costs that would be necessary to liquidate all government

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Applicable fee/profit should be included, These entries may consist of *rough order of magnitude" estimates and will not be construed as providing formal notification having contractual significance. This estimate will be used to assist the Government in budgeting for the potential incurrence of such cost.

On contracts with Limitation of Funds/Obligation clauses, where termination costs are included as part of the funding information in Block 11, enter the amounts required for termination reserve on this line.

10 3 Remarks Section.

10.3.1 General. This section shall contain any additional information or remarks which support or explain data submitted in this report. At a minimum, the contractor shall present the following information: (a) explanations of funds changes (refer to paragraphs 10.2.11.6, 10.2.11.8 and 10.3.2); (b) procedures used to develop estimates of open c d t m e n t s and accrued expenditures (refer to paragraph 10.2.11.4.1); ( c ) the amount and rationale for any award fee projections included in Item 12 (refer t o paragraph 10.2.12.2); (d) explanations of significant changes in the amount or timephasing o f actual or projected total contract work authorized (refer to paragraph 10.2.12.5); and (e) any other information deemed significant or noteworthy. The contractor also shall provide a projected contract completion date that supports the funding projections in Itan 12.

10.3.2 Changes. The Remarks section shall contain information regarding changes, as indicated below. A change in a line item shall be reported when the dollar amount reported in Item 11, Column k. of this submission differs from that reported in the preceding submission. The movement of dollar amounts from one column to another (Item 11, Columns e. through j.), indicating a change in the firmness of funds requirements, need not be reported in this section, Change reporting shall include the following:

2 0 . 3 . 2 . 1 The location of the changed entry (page, line, and column);

10.3.2.2 The dollar amount of the change; and

10.3.2.3 A narrative explanation of the cause of each change.

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