Key Steps to Market and Capture Federal Business市场与捕捉联邦商业关键步骤.ppt

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2018-06-29 发布于福建
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Key Steps to Market and Capture Federal Business市场与捕捉联邦商业关键步骤.ppt

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Key Steps to Market and Capture Federal Business市场与捕捉联邦商业关键步骤

* Preparation of a Response to Fraud Allegations Include counsel Conduct an internal investigation Can start with audit records Carefully consider and include counsel on any further response to auditors * Overhead Rates Important and relates to pricing GA costs General and administrative costs (e.g., corporate, division, or branch allocations) attributable to the general management, supervision, and conduct of the contractor’s business as a whole Indirect cost rate (aka overhead rate) Percentage or dollar factor that expresses the ratio of indirect expense incurred in a given period to direct labor cost, manufacturing cost, or another appropriate base for the same period (FAR 42.701) Final indirect rate: Established and agreed upon by government and contractor not subject to change (FAR 42.701) * Job Cost Accounting Must understand cost principles Accounting requirements Identify unallowable (not reimbursable) costs Determines reimbursement in cost contracts Affects pricing in firm-fixed-price contracts Fundamental concept of unallowable cost Reasonableness Allocable Comply with Cost Accounting Standard (“CAS’) or Generally accepted Accounting Principles (“GAAP”) Prohibited by contract Prohibited by FAR Subpart 31.2 * Job Cost Accounting (cont.) Contractors often employ computerized job cost accounting system to allocate and track all costs Systems used to compile actual costs incurred for work under the contract Best practices Set up job cost account methods to track allowable costs Make appropriate allocations among contracts * Contract Close Out After work is completed and accepted, contractor seeks final payment Timely presentation of properly executed and certified invoice to disbursing official Invoice must show agreed amount, less amounts previously paid Final invoice submitted more than 1 year after completion of performance is too late * Contract Close Out (cont.) Final Payment (cont.) Fixed-Price Contracts: See standard Payments clause (FAR 52.232-1) Gov