JOIST-DRD-17A-Montly_Cost_Reporting_(NF533_and_Supplemental_Requirements)_-_Baseline_A.docx

JSC DATA REQUIREMENTS DESCRIPTION (DRD)

(Based on JSC –STD-123. See work page for instructions.)

5. Use (Define need for, intended use of, and/or anticipated results of data)

6. DRD Category: (check one)

☒Administrative

☐S&MA

NPR 9501.2E

NASA Form 533 (NF533) Reports The NASA Form 533 (NF533) reports provide data necessary for the following:

1. Projecting costs and hours to ensure that dollar and labor resources realistically support project and program schedules.

2. Evaluating Contractors' actual cost and fee data in relation to negotiated contract value, estimated costs, and budget forecast data.

3. Planning, monitoring, and controlling project and program resources.

4. Accruing cost in NASA's accounting system, providing program and functional management information, and resulting in liabilities reflected on the financial statements.

Cost is a financial measurement of resources used in accomplishing a specified purpose, such as performing a service, carrying out an activity, acquiring an asset, or completing a unit of work or project. NASA Procedural Requirements (NPR) 9501.2E entitled “NASA Contractor Financial Management Reporting,” or its most current revision, identifies the cost reporting requirements for a contract. An NF533 format is provided in Appendix A.

NASA is required by law to maintain accrual accounting, which requires cost to be reported in the period in which benefits are received, without regard to time of payment.

The reports (NF533M [Monthly]) are the official cost documents used at NASA for cost type, price determination, and Fixed Price Incentive contracts. The data contained in the reports must be auditable using Generally Accepted Accounting Principles (GAAP). Supplemental cost reports submitted in addition to the NF533 must be reconcilable to the NF533M.

Common NF533 Cost Elements Examples of accrual accounting for common cost elements reported on the NF533 follow:

Common NF533 Data Elements The following NF533 Data Elements shall be included:

A Reporting Category (RC) correlates to a task order, delivery order, or Work Breakdown Structure (WBS) and is the level at which cost is reported. Each RC can have Sub-Reporting Category line items (detailed cost elements) that add up to a RC. The Contractor is required to coordinate with the NASA Resource Analyst assigned to the contract in order to establish and maintain the Reporting Categories the Contractor shall use to comply with this data requirement.

Column 7b (planned cost incurred/hours worked for the month) and 7d (cumulative planned cost incurred/hours worked) of the NF533M represent the negotiated baseline plan for the contract. There may not be a relationship between the estimates provided in columns 8 of the NF533M to columns 7b and 7d. Columns 7b and 7d represent the legally binding contract negotiated baseline plan plus all authorized changes.

Uncompensated overtime hours worked should be reported on NF533 reports as a separate line item or in the footnotes.

Short and long-term cost estimates, which include all data entered in columns 8 and 9a on the NF533M report, shall be based on the most current and reliable information available.

Prior period cost adjustments shall be reported in column 7a and 7c of NF533M as soon as identified with a footnote discussing the reasons for and amounts of the adjustments and time period the adjustment relates to, delineated by Government fiscal year, if affecting more than one fiscal year.

Property, Plant, & (PP&E) Equipment Reporting For all PP&E items the Contractor plans to purchase, fabricate, or modify, the Contractor shall obtain from the JSC Finance Property Office the NASA Capitalization/Expense determination. This determination shall be obtained by the Contractor prior to any cost being incurred for the PP&E purchase/fabrication/modification. This will help ensure appropriate 533 reporting for items identified as capital. The capitalization/expense determination governs the contractor’s cost reporting requirements associated with the PP&E.

The JSC Finance Property Office makes the capitalization/expense determination based on information provided by the NASA Project Manager. The JSC Finance Property Office acquires the information from the NASA Project Manager using the Form NF1739 Capitalization Determination Form (CDF), which is required for each asset valued at, or greater than $500k. The JSC Finance Property Office may utilize a supplemental questionnaire and/or additional communication with the project manager, or their associates, to ensure adequate information is obtained to make the appropriate accounting treatment determination (i.e., to Capitalize or Expense the asset).

For PP&E purchased, fabricated, or modified and determined by the JSC Finance Property Office to be Capital, the Contractor shall:

1. Report the costs of each capital asset (i.e., each individual end item deliverable) as a separate reporting category on the NF 533 or other required cost reporting format.

2. Maintain a reporting structure that allows for the Contractor’s accumulation and reporting of cost separately for each identified capital asset (i.e., each individual end item deliverable).

For PP&E, purchased, fabricated, modified, and determined by the JSC Finance Property Office to be Expensed (Non-Capital), the Contractor is not required to report costs at the detail asset level (i.e., as a separate reporting category on the NF 533 or other required cost reporting format).

NF533 Due Dates The due dates for the NF533M report is outlined in Chapter 3 of NPR 9501.2E. The following is a summary of the NF533 due date requirements:

The due dates reflect the date the NF533 reports are received by personnel on the distribution list, not the date the reports are generated or mailed by the Contractor. It is critical that the NF533 reports are submitted in a timely manner to ensure adequate time for NASA to analyze and record the cost into the NASA accounting system.

An initial NF533 report is required in the NF533Q format to be used as a baseline for the life of the contract. The initial (baseline) NF533Q report shall be submitted by the Contractor within 30 days after authorization to proceed has been granted. The initial report shall reflect the original contract value detailed by negotiated reporting categories and shall be the original contract baseline plan. In addition to the initial (baseline) report, monthly NF533 reporting shall begin no later than 30 days after the incurrence of cost.

NF533 Final Submission Upon Contract Completion Monthly NF533 reporting is no longer required once the contract is physically complete, provided the final cost report includes actual cost only (no estimates or forecasts). The Contractor must continue to submit monthly NF533 reports as long as estimates for the following period are included. If the final cost of a contract changes after the submission of the "final" Contractor cost report, the Contractor must submit a revised NF533 report in the month the cost change is recognized.

Electronic NF533 Flat File Requirement (will only be submitted if requested during the course of the contract) If requested by NASA, the Contractor shall submit a Flat File NF533M electronically by the same due date. The data shall be submitted via email using the Government prescribed flat file format (if requested, an example of the Agency Defined File Format layout details will be provided by NASA).

NF533 Report Distribution

NF533 Supplemental Reporting Supplemental reporting requirements will be submitted during the course of the contract in accordance with direction in Appendix B.

JSC Form 2341 (Rev October 19, 2011) (MS Word 2007) (Previous editions are obsolete.)

NNJ17580323R Attachment J-02, DRD-17A-2

APPENDIX A. NF533 Format http://nodis3.gsfc.nasa.gov/npg_img/N_PR_9501_002E_/NF533M.pdf Appendix B Format for Initial Baseline Report and format for NF-533Q

JSC DATA REQUIREMENTS DESCRIPTION (DRD)

(Based on JSC –STD-123. See work page for instructions.)

APPENDIX C. Required Supplemental Reporting

Annual Accounting Calendar: The Contractor’s accounting calendar for the contract period of performance shall be provided in electronic format to the LC4 resource analyst, and LF3 Cost Accountant within 10 business days after contract award. Updates to the accounting calendar shall be provided in electronic format to the LC4 resource analyst and LF3 Cost Accountant before the delivery of the subsequent NF533.

Contractor Variance Report: The Contractor shall submit variance reports along with the NF533M when NF533M variances meet or exceed +/- 5% for each Reporting Category for the following items:

1. Column 7A current month (actuals) to 8A previous month (estimate)

2. Column 7A current month (actuals) to 7B current month (plan)

Monthly Unfilled Orders: The Contractor shall submit a report in conjunction with the delivery of the monthly NF533M if there are Unfilled Orders Outstanding (10). The report shall be broken down by reporting category and include the item description, the originally reported delivery date and costs, updated delivery date and costs, justifications for delays of greater than 30 days, and justifications for changes in costs greater than 5%. The following format shall be used for this report.

Quarterly Estimate Report: If the Contractor’s month-end reporting does not align with the last day of the calendar month, the Contractor shall provide a supplemental report for each calendar-month ending a Government fiscal quarter (December, March, June, and September). The report shall be broken down by reporting category and include the original and adjusted 533M Current Month Estimated Cost and Hours (8a) that reflects the estimated costs and hours accrued through the last day of the calendar month. All estimated costs shall include unfilled orders expected to be delivered during the adjusted period. The following format shall be used for this report.

Annual Economic Impact Assessment: The Contractor shall submit answers to the following four questions back to the LC4 resource analyst in conjunction with the delivery of the October NF533M. The answers should be estimates only, as this requirement is not intended to be an extensive exercise. The information provided will be rolled-up to create Center-level estimates, and will not identify any specific contract. This information will not be shared at the contract-level with anyone outside NASA.

1. What was the on-board total headcount for this contract as of September 30th? (Please include in-directs and an estimate for your major subcontractors.)

2. For the total workforce indicated in #1 above, approximately how many worked in the local Clear Lake area, including JSC? (JSC includes JSC proper, Sonny Carter Training Facility, and Ellington Field.)

3. What was the approximate dollar value of goods and services (including labor) purchased in the Houston area under this contract during the prior Government Fiscal Year?

4. What was the approximate dollar value of goods and services (including labor) purchased outside the Houston area but within the State of Texas?

Athena Reports: The Athena files provide data for the FOD project management financial system Athena. This data is loaded into Athena on a monthly basis and is required with the delivery of the 533.

There are two different types of Athena file reports: 1) Athena Data File and 2) Athena Labor File.

Athena Data File Requirements

· Separate Excel files for Plan and Actual data.

· Two worksheets for each file:

1) Summary of data by resource type for all months of the fiscal year (See Sample Below – Athena File Report Example, SUMMARY tab)

2) Detail Data (See Sample Below – Athena File Report Example, DETAIL tab)

· No blanks/null values in monthly data columns, input a value of zero instead.

· The file should include the actuals to date and the forecast for the remaining months of the FY.

· Include Information on the total Contractor monthly productive hours available for the fiscal month required in the Summary of data. An accounting calendar for the fiscal year shall be provided 6 months prior to the start of each fiscal year as a separate attachment.

Athena Data File Content:

SYSTEM

FROM THE GENERIC FOD WBS. EXAMPLES INCLUDE: MGMT SERVICES, T-38, ETC.

SUBS, & PURCHASED SERVICES) WHERE MONTHLY ACTUAL TOTAL PRODUCTIVE HOURS / MONTHLY TOTAL AVAILABLE HOURS = MONTHLY EP.

ANNUAL EP SHOULD BE BASED ON THE SAME CALCULATION BUT BASED ON THE ANNUAL ACTUAL IS DIVIDED BY THE ANNUAL AVAILABLE HOURS.

PRICE (COST INCLUDING FEES)

TOTAL PRODUCTIVE HOURS (PRIME, ALL SUBS, & PURCHASED SERVICES)

Athena Data File Sample Summary Worksheet:

Detail Worksheet:

Athena Labor File Requirements:

· One file with all employee data including both prime and subcontractors.

· No blanks/null values in PP END data columns, input a value of zero instead.

Athena Labor File Content:

SYSTEM

FROM THE GENERIC FOD WBS. EXAMPLES INCLUDE: MGMT SERVICES, T-38, ETC.

Example Athena Labor File

Resource Analyst Forecast Data Requirements Report: The Resource file provides data for the financial analysts use in development of the FOD forecast. This data is required to be delivered at the same time as the 533. The Contractor is required to coordinate with the NASA Resource Analyst assigned to the contract in order to establish the detail and breakout required for this file (i.e. there will be a contract summary tab and then tabs for lower level groupings). The exact format will be decided during phase-in.

Potential data content:

CFO Supplemental Cost Report: The Monthly CFO Supplemental Cost Report provides data necessary for the following:

1. Planning, monitoring, and controlling project and program resources.

2. Accruing cost in NASA's accounting system, providing program and functional management information, and resulting in liabilities reflected on the financial statements.

Cost is a financial measurement of resources used in accomplishing a specified purpose, such as performing a service, carrying out an activity, acquiring an asset, or completing a unit of work or project. NASA is required by law to maintain accrual accounting, which requires cost to be reported in the period in which benefits are received, without regard to time of payment. The report format is provided in the example below.

Supplemental Cost Report Data Elements The following Data Elements shall be included:

A Reporting Category (RC) correlates to a task order, delivery order, or Work Breakdown Structure (WBS) and is the level at which cost is reported against specific NASA fund sources. The Contractor is required to coordinate with the NASA Resource Analyst assigned to the contract in order to establish and maintain the Reporting Categories the Contractor shall use to comply with this data requirement.

The report is divided into three sections: summary, prime, and subcontractor. The subcontractor section shall include the cost and EPs for all subcontractors working on the contract. The prime section shall include the cost and EPs for only the prime Contractor. The summary section shall include the total cost and EPs (prime + subcontractor) for the entire contract.

Due Date The CFO Monthly Supplemental Cost Report is due at the same time as the 533.

The due dates reflect the date the Monthly Supplemental Cost Report is received by personnel on the distribution list, not the date the report is generated or mailed by the Contractor. It is critical that the report is submitted in a timely manner to ensure adequate time for NASA to analyze and record the cost into the NASA accounting system.

Final Submission Upon Contract Completion Monthly supplemental cost reporting is no longer required once the contract is physically complete, provided the final cost report includes actual cost only (no estimates). The Contractor must continue to submit monthly supplemental cost reports as long as estimates for the following period are included.

CFO Supplemental Cost Example Sheet/TAB#1 RC SUMMARY

Supplemental Project Cost Reporting: The Contractor shall provide detailed cost and labor hour data. The Government will use this data in managing all aspects of the contract with emphasis on projects and programs.

Weekly Requirements The Contractor shall provide the following weekly non-auditable data:

1. Labor Hours

· By employee

· By Project identifier

· By skill set

· By first level SOW (1.1, 1.2, 1.3, etc)

· By Work Breakdown Structure (WBS)

2. Sub-contract hours

· By employee

· By Project identifier

· By skill set

· By first level SOW (1.1, 1.2, 1.3, etc)

· By WBS

Monthly Requirements The Contractor shall provide the following monthly in conjunction with the 533 report:

1. Labor hours and cost, fully burdened

· By employee

· By Project identifier

· By skill set

· By first level SOW (1.1, 1.2, 1.3, etc)

· By WBS

2. Sub-contract labor hours and cost, fully burdened

· By employee

· By Project identifier

· By skill set

· By first level SOW (1.1, 1.2, 1.3, etc)

· By WBS

3. Travel cost, fully burdened

· By employee

· By Project identifier (e.g. deployment, training, conferences, or other activity)

4. Other Direct Costs (components, equipment, materials, parts, miscellaneous, etc.)

· By Project identifier

Additional supplemental reports may be requested as needed.

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