ML18318A424

Checklist Cor Invoice Review (Cost-Reimbursement)

ML18318A424
Person / Time
Issue date:	11/16/2018
From:	Office of Administration
To:
References
OEDO-18-00479, OIG-18-A-17
Download: ML18318A424 (3)

Text

COR INVOICE REVIEW CHECKLIST (Cost-Reimbursement Type Contracts/Orders)

Version Control Date: September 20, 2018

[Required for contracts and task orders exceeding $1M, and all task orders under the Center contracts, regardless of dollar value]

Invoice Checklist for Cost-Reimbursement (CR) Type Contracts/Orders Contract Number:________________________ Order Number: _____________________

Contractor:_____________________________

Invoice Number:_______________ Invoice Date:____________ Dollar Amount:__________

Invoice Receipt Date: ____________ Cost Activity Code (CAC): ____________

SERVICES/DELIVERABLES Drop-Down List

1. Did products/services conform with contract/order requirements? N/A

2. Did the COR inspect and accept the products/services? N/A

3. Are costs invoiced consistent with the level of progress anticipated during this billing period? N/A SUPPORTING NARRATIVE AND DOCUMENTATION

4. Does the narrative provided sufficiently explain all costs? N/A

5. Are formulas and methodologies provided fully explained? N/A

6. In accordance with the Federal Travel Regulation (FTR), has the contractor provided copies of payment records (e.g., airfare ticket receipts/stubs)? N/A

7. Were copies of NRC approvals supporting costs provided (e.g., personnel, equipment, and overtime approvals), as required in the contract/order? N/A

8. Were prior travel approvals provided (for which payment has already been received) to support current labor costs associated with those trips? N/A

9. If costs were previously disallowed, is there documentation provided indicating CO authorization to re-bill? N/A

10. Is it necessary to request additional source documentation (e.g., contractor timesheets, certified payroll records, receipts, approvals, etc.) to substantiate costs? N/A INVOICED COSTS

11. Are all costs authorized in the contract/order? N/A

12. Are all labor categories, cost elements, and amounts included in the invoice accurate and complete, including math calculations? N/A

13. Do costs fall within established contract/order ceilings? N/A

14. Do major cost categories include sufficient detailed budget breakdowns? N/A

15. Are contract line item numbers (CLINs) used in the contract/order specified in the invoice? N/A

16. Does the work performed coincide with the Monthly Letter Status Report (MLSR) or other type of required status report, as applicable? N/A 1

COR INVOICE REVIEW CHECKLIST (Cost-Reimbursement Type Contracts/Orders)

Version Control Date: September 20, 2018 (Level of effort-based CR contracts/orders)

LABOR

17. Are the labor categories used consistent with the contract/order? N/A

18. Were labor mixes used appropriate for the work performed? N/A

19. Were overtime costs invoiced approved by the CO? N/A

20. Were labor hours invoiced supported by sufficient documentation? N/A (Note: For internal control purposes, CORs are required to periodically verify contractor timesheets or other source documents to support billed costs for cost-reimbursement-type contracts/orders.)

OTHER DIRECT COSTS (ODCs include materials, supplies, consultants, travel, communications, etc.)

21. Do all ODCs have a clear description and purpose? N/A

22. Are ODCs appropriate and reasonable? N/A

23. Has the CO consented to subcontracting costs? N/A

24. Are subcontracting costs consistent with the level of progress made? N/A INDIRECT COSTS

25. Are indirect costs and indirect cost rates (Fringe, OH, G&A, etc.) authorized in the contract/order? N/A FEE

26. If cost-plus-fixed-fee (CPFF) contract/order, has the fee percentage paid to the contractor exceeded 85%? N/A

27. If over 85% fixed-fee paid in prior invoices, is the fee amount subtracted from the contractors total invoice amount as a fee withholding? N/A POTENTIAL UNALLOWABLE DIRECT COSTS

28. Are there any unallowable items listed such as food/meals/entertainment/

alcohol, etc.? (See FAR 31.205 below) N/A

29. Were costs included that are not specified or authorized in the contract/order? N/A

30. Are costs invoiced for previously disallowed costs? N/A FUNDING

31. Is adequate funding obligated and available on the contract/order to pay the full amount of the invoice? If not, is there enough for a partial payment? N/A 2

COR INVOICE REVIEW CHECKLIST (Cost-Reimbursement Type Contracts/Orders)

Version Control Date: September 20, 2018 I have reviewed the COR checklist, the invoice, its supporting documentation, and corresponding monthly progress report (e.g., Monthly Letter Status Report - MLSR) for this invoice. I agree that:

[ ] Direct charges are reasonable, accurate, and commensurate with the effort performed during this time period.

[ ] Direct charges in the amount of $______________for __[Insert type of cost, e.g., travel]__

costs are questionable and/or not adequately substantiated, and should be withheld until such time as the matter is fully resolved.

COMMENTS (Miscellaneous information, ex.breakdown of cost by CAC):

References:

See FAR 31.205 - Selected costs for allowable/unallowable costs at:

https://acquisition.gov/far/current/html/Subpart%2031_2.html#wp1095619.

Travel Web links:

a. Federal Travel Regulations: http://www.gsa.gov/portal/content/104790

b. CONUS Per Diem: http://www.gsa.gov/portal/category/100120

c. Department of State: http://aoprals.state.gov/web920/per_diem.asp 3