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| issue date = 05/16/2018 | | issue date = 05/16/2018 | ||
| title = Budget to Cost Hourly Rate Variance Analysis | | title = Budget to Cost Hourly Rate Variance Analysis | ||
| author name = Wylie M | | author name = Wylie M | ||
| author affiliation = NRC/OCFO | | author affiliation = NRC/OCFO | ||
| addressee name = Baker B | | addressee name = Baker B | ||
| Line 16: | Line 16: | ||
=Text= | =Text= | ||
{{#Wiki_filter:}} | {{#Wiki_filter:Budget to Cost Hourly Rate Variance Analysis Pay Period Range: 201621 - 201721 Fiscal Year: 2017 Budget Std. Productive Hours (HQ): 1500 Report Execution Date: 12/27/2017 2:19:04 PM FY17 Costs vs Budget Comparison REACTOR MATERIALS TOTAL Category Cost Budget Difference % Variance Cost Budget Difference % Variance Cost Budget Difference % Variance Direct Labor $262,419,973.52 $268,812,000.00 ($6,392,026.48) (2.38%) $70,709,597.68 $75,582,000.00 ($4,872,402.32) (6.45%) $333,129,571.21 $344,394,000.00 ($11,264,428.79) (3.27%) | ||
Direct Non-Labor $112,950,682.93 $98,741,000.00 $14,209,682.93 14.39% $25,578,255.37 $29,140,000.00 ($3,561,744.63) (12.22%) $138,528,938.30 $127,881,000.00 $10,647,938.30 8.33% | |||
Program Overhead Labor $82,469,012.67 $79,857,000.00 $2,612,012.67 3.27% $20,542,615.40 $17,784,000.00 $2,758,615.40 15.51% $103,011,628.07 $97,641,000.00 $5,370,628.07 5.50% | |||
Program Overhead Non-Labor $3,811,948.05 $2,990,000.00 $821,948.05 27.49% $676,162.96 $554,000.00 $122,162.96 22.05% $4,488,111.01 $3,544,000.00 $944,111.01 26.64% | |||
Agency Overhead Labor $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 0.00% $127,884,791.18 $107,571,840.00 $20,312,951.18 18.88% | |||
Agency Overhead Non-Labor $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 0.00% $185,212,077.69 $207,551,000.00 ($22,338,922.31) (10.76%) | |||
TOTAL: $461,651,617.17 $450,400,000.00 $11,251,617.17 2.50% $117,506,631.41 $123,060,000.00 ($5,553,368.59) (4.51%) $892,255,117.46 $888,582,840.00 $3,672,277.46 0.41% | |||
FY17 Hours vs Budget Comparison REACTOR MATERIALS TOTAL Category Actual Hours Budgeted Hours Difference % Variance Actual Hours Budgeted Hours Difference % Variance Actual Hours Budgeted Hours Difference % Variance Direct Labor 2,392,117.25 2,358,000.00 34,117.25 1.45% 644,562.25 663,000.00 (18,437.75) (2.78%) 3,036,679.50 3,021,000.00 15,679.50 0.52% | |||
Program Overhead Labor 769,766.00 700,500.00 69,266.00 9.89% 189,713.50 156,000.00 33,713.50 21.61% 959,479.50 856,500.00 102,979.50 12.02% | |||
Agency Overhead Labor 0.00 0.00 0.00 0.00% 0.00 0.00 0.00 0.00% 1,214,477.25 1,075,500.00 138,977.25 12.92% | |||
TOTAL: 3,161,883.25 3,058,500.00 103,383.25 3.38% 834,275.75 819,000.00 15,275.75 1.87% 5,210,636.25 4,953,000.00 257,636.25 5.20% | |||
Hourly Rate Calculation Note: Direct Non-Labor is excluded from hourly rate calculation. | |||
REACTOR MATERIALS TOTAL Category Cost Budget Difference % Variance Cost Budget Difference % Variance Cost Budget Difference % Variance Direct Labor $262,419,973.52 $268,812,000.00 ($6,392,026.48) (2.38%) $70,709,597.68 $75,582,000.00 ($4,872,402.32) (6.45%) $333,129,571.21 $344,394,000.00 $333,129,571.21 (3.27%) | |||
Program Overhead Labor $82,469,012.67 $79,857,000.00 $2,612,012.67 3.27% $20,542,615.40 $17,784,000.00 $2,758,615.40 15.51% $103,011,628.07 $97,641,000.00 $103,011,628.07 5.50% | |||
Program Overhead Non-Labor $3,811,948.05 $2,990,000.00 $821,948.05 27.49% $676,162.96 $554,000.00 $122,162.96 22.05% $4,488,111.01 $3,544,000.00 $4,488,111.01 26.64% | |||
Agency Overhead Labor $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 0.00% $127,884,791.18 $107,571,840.00 $127,884,791.18 18.88% | |||
Agency Overhead Non-Labor $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 0.00% $185,212,077.69 $207,551,000.00 $185,212,077.69 (10.76%) | |||
Total Included in Hourly Rate Calculation: $348,700,934.24 $351,659,000.00 ($2,958,065.76) (0.84%) $91,928,376.04 $93,920,000.00 ($1,991,623.96) (2.12%) $753,726,179.16 $760,701,840.00 $753,726,179.16 (0.92%) | |||
Direct FTE: 1,594.74 1,572.00 22.74 1.45% 429.71 442.00 (12.29) (2.78%) 2,024.45 2,014.00 10.45 0.52% | |||
FTE Converted to Hours (1,500 per FTE for Budget, 2,392,117.25 2,358,000.00 34,117.25 1.45% 644,562.25 663,000.00 (198,171.45) (2.78%) 3,036,679.50 3,021,000.00 15,679.50 0.52% | |||
2,080 per FTE for Actual Cost): | |||
Calculated Hourly Rate: $145.77 $149.13 ($3.36) (2.26%) $142.62 $141.66 $0.96 0.68% $248.21 $251.80 ($3.60) (1.43%) | |||
Budget to Cost Hourly Rate Variance Analysis Pay Period Range: 201621 - 201721 Fiscal Year: 2017 Std. Productive Hours (HQ): 1500 Report Execution Date: 12/27/2017 2:19:04 PM FY17 Cost Summary by Major Program/Business Line Direct Costs Major Program/Business Line Labor Non-Labor Total 0Y - Salaries and Benefits $0.00 $0.00 $0.00 11 - Operating Reactors $151,988,495.08 $93,236,019.84 $245,224,514.92 17 - New Reactors $44,890,873.99 $19,714,663.09 $64,605,537.08 1A - Advanced Reactors $0.00 $0.00 $0.00 33 - Spent Fuel Storage and Transportation $10,525,085.67 $6,505,080.42 $17,030,166.09 34 - Nuclear Materials Users $19,817,516.24 $12,028,529.65 $31,846,045.89 35 - Decommissioning and LLW $11,604,574.32 $4,969,886.95 $16,574,461.27 38 - Fuel Facilities $11,102,371.76 $2,074,758.35 $13,177,130.11 3W - Waste Incidental to Reprocessing $0.00 $0.00 $0.00 52 - Integrated University Program $0.00 $0.00 $0.00 6D - Inspector General - DNFSB $0.00 $0.00 $0.00 6Z - Inspector General $0.00 $0.00 $0.00 6Z - Inspector General - NRC $0.00 $0.00 $0.00 TOTAL: $249,928,917.06 $138,528,938.30 $388,457,855.36 FY17 Hours Summary by Major Program/Business Line Direct Hours Major Program/Business Line Direct Regular Direct Non-Regular Total 0Y - Salaries and Benefits 0.00 0.00 0.00 11 - Operating Reactors 1,841,763.00 14,030.75 1,855,793.75 17 - New Reactors 535,478.25 845.25 536,323.50 1A - Advanced Reactors 0.00 0.00 0.00 33 - Spent Fuel Storage and Transportation 121,618.25 175.00 121,793.25 34 - Nuclear Materials Users 248,311.50 773.00 249,084.50 35 - Decommissioning and LLW 138,466.25 501.00 138,967.25 38 - Fuel Facilities 134,569.50 147.75 134,717.25 3W - Waste Incidental to Reprocessing 0.00 0.00 0.00 52 - Integrated University Program 0.00 0.00 0.00 6D - Inspector General - DNFSB 0.00 0.00 0.00 6Z - Inspector General 0.00 0.00 0.00 6Z - Inspector General - NRC 0.00 0.00 0.00 TOTAL: 3,020,206.75 16,472.75 3,036,679.50 | |||
Program Overhead Costs Total Labor Non-Labor Total Total Costs (Direct + Program Overhead) | |||
$0.00 $0.00 $0.00 $0.00 | |||
$49,716,845.00 $3,223,187.62 $52,940,032.62 $298,164,547.54 | |||
$12,155,149.59 $588,760.43 $12,743,910.02 $77,349,447.10 | |||
$0.00 $0.00 $0.00 $0.00 | |||
$2,475,286.84 $64,747.48 $2,540,034.32 $19,570,200.41 | |||
$6,882,436.43 $347,069.90 $7,229,506.33 $39,075,552.22 | |||
$2,624,017.47 $21,000.00 $2,645,017.47 $19,219,478.74 | |||
$3,430,261.27 $243,345.58 $3,673,606.85 $16,850,736.96 | |||
$0.00 $0.00 $0.00 $0.00 | |||
$0.00 $0.00 $0.00 $0.00 | |||
$0.00 $0.00 $0.00 $0.00 | |||
$0.00 $0.00 $0.00 $0.00 | |||
$0.00 $0.00 $0.00 $0.00 | |||
$77,283,996.60 $4,488,111.01 $81,772,107.61 $470,229,962.97 Program Overhead Hours Total Hours Program Overhead Program Overhead Non-Total Total Costs (Direct + Program Regular Regular Overhead) 0.00 0.00 0.00 0.00 623,530.75 1,587.75 625,118.50 2,480,912.25 144,448.75 198.75 144,647.50 680,971.00 0.00 0.00 0.00 0.00 29,445.25 6.00 29,451.25 151,244.50 89,456.00 183.00 89,639.00 338,723.50 30,172.50 167.00 30,339.50 169,306.75 40,221.00 62.75 40,283.75 175,001.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 957,274.25 2,205.25 959,479.50 3,996,159.00 | |||
Costs Total Costs Excluding Direct Non-Labor | |||
$0.00 | |||
$204,928,527.70 | |||
$57,634,784.01 | |||
$0.00 | |||
$13,065,119.99 | |||
$27,047,022.57 | |||
$14,249,591.79 | |||
$14,775,978.61 | |||
$0.00 | |||
$0.00 | |||
$0.00 | |||
$0.00 | |||
$0.00 | |||
$331,701,024.67}} | |||
Latest revision as of 03:15, 21 October 2019
| ML18135A242 | |
| Person / Time | |
|---|---|
| Issue date: | 05/16/2018 |
| From: | Maureen Wylie NRC/OCFO |
| To: | Baker B NRC/OCFO |
| References | |
| OIG-13-A-02 | |
| Download: ML18135A242 (3) | |
Text
Budget to Cost Hourly Rate Variance Analysis Pay Period Range: 201621 - 201721 Fiscal Year: 2017 Budget Std. Productive Hours (HQ): 1500 Report Execution Date: 12/27/2017 2:19:04 PM FY17 Costs vs Budget Comparison REACTOR MATERIALS TOTAL Category Cost Budget Difference % Variance Cost Budget Difference % Variance Cost Budget Difference % Variance Direct Labor $262,419,973.52 $268,812,000.00 ($6,392,026.48) (2.38%) $70,709,597.68 $75,582,000.00 ($4,872,402.32) (6.45%) $333,129,571.21 $344,394,000.00 ($11,264,428.79) (3.27%)
Direct Non-Labor $112,950,682.93 $98,741,000.00 $14,209,682.93 14.39% $25,578,255.37 $29,140,000.00 ($3,561,744.63) (12.22%) $138,528,938.30 $127,881,000.00 $10,647,938.30 8.33%
Program Overhead Labor $82,469,012.67 $79,857,000.00 $2,612,012.67 3.27% $20,542,615.40 $17,784,000.00 $2,758,615.40 15.51% $103,011,628.07 $97,641,000.00 $5,370,628.07 5.50%
Program Overhead Non-Labor $3,811,948.05 $2,990,000.00 $821,948.05 27.49% $676,162.96 $554,000.00 $122,162.96 22.05% $4,488,111.01 $3,544,000.00 $944,111.01 26.64%
Agency Overhead Labor $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 0.00% $127,884,791.18 $107,571,840.00 $20,312,951.18 18.88%
Agency Overhead Non-Labor $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 0.00% $185,212,077.69 $207,551,000.00 ($22,338,922.31) (10.76%)
TOTAL: $461,651,617.17 $450,400,000.00 $11,251,617.17 2.50% $117,506,631.41 $123,060,000.00 ($5,553,368.59) (4.51%) $892,255,117.46 $888,582,840.00 $3,672,277.46 0.41%
FY17 Hours vs Budget Comparison REACTOR MATERIALS TOTAL Category Actual Hours Budgeted Hours Difference % Variance Actual Hours Budgeted Hours Difference % Variance Actual Hours Budgeted Hours Difference % Variance Direct Labor 2,392,117.25 2,358,000.00 34,117.25 1.45% 644,562.25 663,000.00 (18,437.75) (2.78%) 3,036,679.50 3,021,000.00 15,679.50 0.52%
Program Overhead Labor 769,766.00 700,500.00 69,266.00 9.89% 189,713.50 156,000.00 33,713.50 21.61% 959,479.50 856,500.00 102,979.50 12.02%
Agency Overhead Labor 0.00 0.00 0.00 0.00% 0.00 0.00 0.00 0.00% 1,214,477.25 1,075,500.00 138,977.25 12.92%
TOTAL: 3,161,883.25 3,058,500.00 103,383.25 3.38% 834,275.75 819,000.00 15,275.75 1.87% 5,210,636.25 4,953,000.00 257,636.25 5.20%
Hourly Rate Calculation Note: Direct Non-Labor is excluded from hourly rate calculation.
REACTOR MATERIALS TOTAL Category Cost Budget Difference % Variance Cost Budget Difference % Variance Cost Budget Difference % Variance Direct Labor $262,419,973.52 $268,812,000.00 ($6,392,026.48) (2.38%) $70,709,597.68 $75,582,000.00 ($4,872,402.32) (6.45%) $333,129,571.21 $344,394,000.00 $333,129,571.21 (3.27%)
Program Overhead Labor $82,469,012.67 $79,857,000.00 $2,612,012.67 3.27% $20,542,615.40 $17,784,000.00 $2,758,615.40 15.51% $103,011,628.07 $97,641,000.00 $103,011,628.07 5.50%
Program Overhead Non-Labor $3,811,948.05 $2,990,000.00 $821,948.05 27.49% $676,162.96 $554,000.00 $122,162.96 22.05% $4,488,111.01 $3,544,000.00 $4,488,111.01 26.64%
Agency Overhead Labor $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 0.00% $127,884,791.18 $107,571,840.00 $127,884,791.18 18.88%
Agency Overhead Non-Labor $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 0.00% $185,212,077.69 $207,551,000.00 $185,212,077.69 (10.76%)
Total Included in Hourly Rate Calculation: $348,700,934.24 $351,659,000.00 ($2,958,065.76) (0.84%) $91,928,376.04 $93,920,000.00 ($1,991,623.96) (2.12%) $753,726,179.16 $760,701,840.00 $753,726,179.16 (0.92%)
Direct FTE: 1,594.74 1,572.00 22.74 1.45% 429.71 442.00 (12.29) (2.78%) 2,024.45 2,014.00 10.45 0.52%
FTE Converted to Hours (1,500 per FTE for Budget, 2,392,117.25 2,358,000.00 34,117.25 1.45% 644,562.25 663,000.00 (198,171.45) (2.78%) 3,036,679.50 3,021,000.00 15,679.50 0.52%
2,080 per FTE for Actual Cost):
Calculated Hourly Rate: $145.77 $149.13 ($3.36) (2.26%) $142.62 $141.66 $0.96 0.68% $248.21 $251.80 ($3.60) (1.43%)
Budget to Cost Hourly Rate Variance Analysis Pay Period Range: 201621 - 201721 Fiscal Year: 2017 Std. Productive Hours (HQ): 1500 Report Execution Date: 12/27/2017 2:19:04 PM FY17 Cost Summary by Major Program/Business Line Direct Costs Major Program/Business Line Labor Non-Labor Total 0Y - Salaries and Benefits $0.00 $0.00 $0.00 11 - Operating Reactors $151,988,495.08 $93,236,019.84 $245,224,514.92 17 - New Reactors $44,890,873.99 $19,714,663.09 $64,605,537.08 1A - Advanced Reactors $0.00 $0.00 $0.00 33 - Spent Fuel Storage and Transportation $10,525,085.67 $6,505,080.42 $17,030,166.09 34 - Nuclear Materials Users $19,817,516.24 $12,028,529.65 $31,846,045.89 35 - Decommissioning and LLW $11,604,574.32 $4,969,886.95 $16,574,461.27 38 - Fuel Facilities $11,102,371.76 $2,074,758.35 $13,177,130.11 3W - Waste Incidental to Reprocessing $0.00 $0.00 $0.00 52 - Integrated University Program $0.00 $0.00 $0.00 6D - Inspector General - DNFSB $0.00 $0.00 $0.00 6Z - Inspector General $0.00 $0.00 $0.00 6Z - Inspector General - NRC $0.00 $0.00 $0.00 TOTAL: $249,928,917.06 $138,528,938.30 $388,457,855.36 FY17 Hours Summary by Major Program/Business Line Direct Hours Major Program/Business Line Direct Regular Direct Non-Regular Total 0Y - Salaries and Benefits 0.00 0.00 0.00 11 - Operating Reactors 1,841,763.00 14,030.75 1,855,793.75 17 - New Reactors 535,478.25 845.25 536,323.50 1A - Advanced Reactors 0.00 0.00 0.00 33 - Spent Fuel Storage and Transportation 121,618.25 175.00 121,793.25 34 - Nuclear Materials Users 248,311.50 773.00 249,084.50 35 - Decommissioning and LLW 138,466.25 501.00 138,967.25 38 - Fuel Facilities 134,569.50 147.75 134,717.25 3W - Waste Incidental to Reprocessing 0.00 0.00 0.00 52 - Integrated University Program 0.00 0.00 0.00 6D - Inspector General - DNFSB 0.00 0.00 0.00 6Z - Inspector General 0.00 0.00 0.00 6Z - Inspector General - NRC 0.00 0.00 0.00 TOTAL: 3,020,206.75 16,472.75 3,036,679.50
Program Overhead Costs Total Labor Non-Labor Total Total Costs (Direct + Program Overhead)
$0.00 $0.00 $0.00 $0.00
$49,716,845.00 $3,223,187.62 $52,940,032.62 $298,164,547.54
$12,155,149.59 $588,760.43 $12,743,910.02 $77,349,447.10
$0.00 $0.00 $0.00 $0.00
$2,475,286.84 $64,747.48 $2,540,034.32 $19,570,200.41
$6,882,436.43 $347,069.90 $7,229,506.33 $39,075,552.22
$2,624,017.47 $21,000.00 $2,645,017.47 $19,219,478.74
$3,430,261.27 $243,345.58 $3,673,606.85 $16,850,736.96
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$77,283,996.60 $4,488,111.01 $81,772,107.61 $470,229,962.97 Program Overhead Hours Total Hours Program Overhead Program Overhead Non-Total Total Costs (Direct + Program Regular Regular Overhead) 0.00 0.00 0.00 0.00 623,530.75 1,587.75 625,118.50 2,480,912.25 144,448.75 198.75 144,647.50 680,971.00 0.00 0.00 0.00 0.00 29,445.25 6.00 29,451.25 151,244.50 89,456.00 183.00 89,639.00 338,723.50 30,172.50 167.00 30,339.50 169,306.75 40,221.00 62.75 40,283.75 175,001.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 957,274.25 2,205.25 959,479.50 3,996,159.00
Costs Total Costs Excluding Direct Non-Labor
$0.00
$204,928,527.70
$57,634,784.01
$0.00
$13,065,119.99
$27,047,022.57
$14,249,591.79
$14,775,978.61
$0.00
$0.00
$0.00
$0.00
$0.00
$331,701,024.67