Attachment_5_SegofCostsFormat.docx

Segregation of Costs Format Attachment 5 The contractor shall segregate costs incurred under this contract at the lowest level of performance, either by tasks or by subtask, rather than only on a Contract Line Item Number (CLIN) or total contract basis and shall submit invoices reflecting costs incurred at that level. In addition, the contractor shall submit invoices containing summaries of work charged during the period covered, as well as overall cumulative summaries for all work invoiced to date.

When there is more than one line of accounting, the Government will describe each Accounting Classification Reference Number (ACRN) preceding the accounting citation in the contract or a particular CLIN. The Government will pay contractor invoices by charging only an ACRN corresponding to the CLIN invoiced. Accordingly, when there are many lines of accounting, the Government will fund each CLIN separately and it will summarize the funding level for each CLIN. The contractor’s invoices shall state separate incremental and cumulative amounts for each CLIN with further segregation by task and subtask showing each element of cost.

Invoices shall contain the following cost elements by schedule and include supporting detail. Invoices shall be submitted with two attachments. The first attachment shall contain Schedules A through D, F and G and shall be provided as fully burdened. The second attachment shall contain Schedule E.

Invoice summary for current billing period and cumulative.

TOTAL $

(Schedule G) - Outstanding Commitments

Schedule A - DIRECT LABOR

Period Covered

Cumulative

TOTAL

* On-site work is considered to be work performed at a Government installation. Off-site work is work performed at the contractor’s facility.

** Unburdened rate information shall be made available upon request. When requested, unburdened rate information shall not include indirect costs and shall reflect the actual rate paid.

Schedule B – MATERIAL Material charges shall be itemized and shall include the invoice number, date, total amount, company, purchase order number, and description of the item. A copy of the paid invoice shall be made available upon request.

Schedule C – TRAVEL Travel charges shall be itemized and shall include the dates of travel, names of individuals traveling, destination, purpose, and total cost. A copy of the travel voucher shall be made available upon request. Copies of back-up receipts need not be submitted; however, they should be retained and are subject to review.

Schedule D - OTHER DIRECT CHARGES Other direct charges shall be itemized. Copies of invoices shall be available upon request. Subcontractor invoices shall be in the same format and require the same detail.

Schedule E - INDIRECT CHARGES Indirect charges include those charges based upon a rate that is subject to verification by DCAA at contract closeout.

Schedule F – ADJUSTMENTS Current fiscal year invoice adjustments shall be shown in this section along with the justification. Adjustments that pertain to prior fiscal years shall be invoiced separately.

Schedule G - OUTSTANDING COMMITMENTS Any authorized expenditure that remains unpaid but will be reimbursed pending the receipt of a supplier invoice or travel claim shall be shown in the section.

Invoices that must be segregated by CLIN can either have the CLINs itemized on each schedule or each CLIN can be presented individually. The contractor is not authorized to claim nor will the Navy pay for direct costs associated with preparation of an invoice.

Program management/support charges are limited to the first level supervisor.