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{"sheet":"T&M CPA INSTRUCTIONS ","index":0,"n_rows":42,"n_cols":8,"rows_kept":42,"cut":false,"hidden":false,"merged":[[28,0,28,10],[31,0,31,10],[32,0,32,10],[37,0,37,10],[38,0,38,10],[34,0,34,10],[27,1,27,10],[22,1,22,10],[23,1,23,10],[24,1,24,10],[25,1,25,10],[21,1,21,10],[10,0,10,10],[12,1,12,10],[14,1,14,10],[15,1,15,10],[16,1,16,10],[17,1,17,10],[18,1,18,10],[19,1,19,10],[20,1,20,10],[13,1,13,10],[8,1,8,9],[9,0,9,10],[1,1,1,10],[2,1,2,10],[3,1,3,10],[4,1,4,10],[7,0,7,10]]}
[]
[null," Sandia National Laboratories"]
[null,"Contract Audit"]
[null,"ECC Instructions "]
[null,"Time and Material, Labor Hour and Fixed Rate Type Contracts (CPA)"]
[]
["User Information:"]
["The following information does not supersede any statute, regulation or policy that is, was or will be in effect. It is designed as a tool to answer general questions that are commonly posed by contractors that are subject to audits from the Sandia Contract Audit Department. For specific questions pertaining to your contract, contact the appropriate Subcontracting Professional (SP) listed on your contract."]
[]
["In preparing the ECC, we require each contractor to reconcile their costs incurred during the fiscal year to ensure that all costs are properly accounted for. Costs previously invoiced/not invoiced in error can be adjusted on your claim. "]
["**All ECCs should be submitted in a single Excel workbook with separate worksheets for each contract. There should be a separate submission for each fiscal year"]
[null,null,null,null,null,null,"If extra rows are needed use: ","Ctrl + Shift + R "]
[null,"1. Header: Please fill out the company name, CPA contract number, period of performance of the contract (beginning and end dates of contract), contract ceiling price and fiscal year for which the claimed costs apply."]
[null,"2. Standard Purchase Order: Include the Standard Purchase Order (SPO)"]
[null,"3. Invoice: Include Invoice numbers, Invoice Dates, Invoice Begin Dates, Invoices End Dates. "]
[null,"4. Labor: Include Labor Categories, Labor Hours, and Labor Rates per each separate category on invoice. Use the dropdown for the labor type to state whether direct labor or subcontractor labor. Use the Subcontractor Labor drop down if the subcontractor labor is billed at a labor rate listed in the T&Cs, the Total for the subcontractor labor will automatically populate in the Subcontractor column."]
[null,"5. Travel: List applicable domestic and foreign travel charges for each accounting period.  Domestic travel charges should be listed on a separate column than foreign travel charges. "]
[null,"6. Materials: List the actual direct material costs for each invoice "]
[null,"7. ODCs (Other Direct Costs): For any other direct costs that you are claiming, segregate those costs accordingly. Some examples may include: Licensing fees, equipment leases, shipping and handling, taxes, etc. All other direct costs should be grouped together in this column. If you need to explain what the group consists of please include a comment in the comments section (use column U)."]
[null,"8. G&A (General and Administrative Rate): If Sandia is  the cognizant agency –  the  indirect rate calculation and General Ledger are required to be submitted with the ECC (must include their indirect base by account, pool by account, and the unallowable expenses by account). Insert amounts claimed for G&A. All claimed indirect rates must be allowable, allocable, and audited or approved by your cognizant agency. Please see the “Indirect Rate” section below in this document for additional information."]
[null,"9. Subcontracts/Consultant/Temporary Labor: List the costs incurred by Subcontractors/Consultants. If subcontractors/consultant/temporary labor are billed at a labor rate listed in the T&Cs, complete labor type (Column F) and labor category (Column G) and hours and rate (the total for labor will auto populate in the Subcontractor Column). If the Subcontractor costs are not per rates in the T&Cs, enter total amount in the Subcontractor column. For all subcontractor costs claimed on the contract complete the \"Subcontractor Summary Template and include breakout of costs for each subcontractor. (A cost claim for these may be required during the audit). "]
[null,"10. Total Amount Claimed: This amount will auto populate based on the amounts that were included in previous columns."]
[null,"11. Invoice/Credits/Payments: If the contract(s) that you are submitting cost claim information for has (have) been previously audited, it is very important that you include amounts you billed to Sandia and/or amounts you paid to Sandia, i.e., issuing a check or credit memo to Sandia, reducing an invoice amount, etc., as a result of prior audit findings. These amounts should be reported separately from your regular invoice amounts in the appropriate column of the cost claim template. The check, invoice or credit number and date should be clearly identified. Use the column marked “Invoice /Credits/Payments…” to report these amounts. Use the “Comments” column to explain the origin of each. Omission of this information could result in a bill back or payment errors when the contract is closed out."]
[null,"12. Adjustments by cost element: Include any amounts that you have over billed or under billed to Sandia and discovered subsequent to the billings. This could be due to errors or omissions. This is an opportunity to claim any corrections noted as part of your review. Please provide a detailed explanation in the comments column indicating which cost category the adjustment is in reference to and why the adjustment was made"]
[null,"13. Total Invoice Amount: Total of all costs invoiced. "]
[null,"14. Comments: Use this column to describe any adjustments or other important aspects of your electronic cost claim."]
["Additional Information "]
[null,"Indirect Rates: If Sandia is the cognizant agency and you are claiming and billing indirect rates, then the DCAA Incurred Cost Electronically (ICE) Model, General Ledger and Financial Statements must be submitted with the ECC. The DCAA ICE is located at https://www.dcaa.mil/. If Sandia is not the cognizant agency, you are required to provide the latest rate report(s) from the cognizant agency as part of your cost claim.  The rate report sheets may be e-mailed to us. Additionally, please provide the cognizant agency’s contact information including auditor’s name and phone number."]
["Please email any questions to snlaudit@sandia.gov "]
[]
["Submission Requirements "]
["ECCs should be submitted annually for each contract to which Sandia has audit rights. The annual submissions are due within 90 days after a contractor’s fiscal year end.  Please note that it is imperative that you check for accuracy and completeness prior to your submission.   Please include any indirect rate required information with submission. "]
["Additional information and points of contact may be found at the Contract Audit website at: http://www.sandia.gov/working_with_sandia/current_suppliers/contract_audit/index.html"]
[]
["Send ECCs via e-mail to: snlaudit@sandia.gov"]
[]
[]
["Sandia is a multiprogram laboratory operated for the U.S. Department of Energy’s National Nuclear Security Administration"]
["by National Technology and Engineering Solutions of Sandia LLC under Contract DE-NA0003525. "]
[]
[{"$f":"'T&M CPA ECC Template'!A305","v":"Template Revised: 11/8/2023"}]
["SAND2023-135130"]

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["Contractor Name:"]
["CPA Contract:"]
["Period of Performance:"]
["Ceiling Price:"]
["For use with T&M, LH, and Fixed Rate Type contracts"]
[null,null,null,null,"COST ELEMENT BREAKOUT"]
["Send to: snlaudit@sandia.gov ",null,null,null,"Show amounts as invoiced (make any corrections in the adjustment column with comments)",null,null,null,null,null,null,null,null,null,null,null,null,"      RECONCILIATION"]
["Fiscal Year Ended:",null,null,null,"NOTE: Prompt payment discounts should not be included or shown on this claim.  "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Labor Type"]
["SPO Number","Invoice Number","Invoice Date","Invoice Begin Date","Invoice End Date","Labor Type","Labor Category","Labor Hours ","Labor Rate "," Total Labor ","Domestic Travel","Foreign Travel","Materials"," ODCs "," G&A "," Subcontracts/Consultants/Temp. Labor ","Total Claimed Amount","Invoice/Credits/ Payments resulting from prior Audit Adjustments","Adjustments","Total Invoice Amount","Comments",null,null,null,null,null,"Direct Labor"]
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[null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0]
["Total Costs Claimed",null,null,null,null,null,null,{"$f":"ROUND(SUM(H11:H300),2)","v":0},null,{"$f":"ROUND(SUM(J11:J300),2)","v":0},0,0,0,0,0,0,0,0,0,0]
[]
[]
[]
["Template Revised: 11/8/2023"]

{"sheet":"Subcontractor Summary Template","index":2,"n_rows":22,"n_cols":2,"rows_kept":22,"cut":false,"hidden":false,"merged":[[0,0,0,6],[1,0,2,6]]}
["Summary of Subcontractor/Consultant/Temp Labor Charges"]
["List all subcontractors/consultants/temporary labor used on the contract. (A cost claim for these may be required during the audit.)"]
[]
[null,"Dollar Amount"]
["Subcontractor A",0]
["Subcontractor B"]
["Subcontractor C"]
["Subtotal",{"$f":"SUM(B5:B7)","v":0}]
[]
["Consultant A"]
["Consultant B"]
["Subtotal",{"$f":"SUM(B10:B11)","v":0}]
[]
["Temp A"]
["Temp B"]
["Subtotal",{"$f":"SUM(B14:B15)","v":0}]
[]
["Total Charges",{"$f":"SUM(B8,B12,B16)","v":0}]
[]
[]
[]
[{"$f":"'T&M CPA ECC Template'!A305","v":"Template Revised: 11/8/2023"}]

{"sheet":"Sample T&M CPA ECC","index":3,"n_rows":28,"n_cols":47,"rows_kept":28,"cut":false,"hidden":false,"merged":[[5,4,5,14],[6,4,6,14],[6,17,6,19],[6,24,6,25],[7,4,7,14]]}
["Contractor Name: ABC Company "]
["CPA Contract: 1234567"]
["Period of Performance:","1/1/2019-8/30/2020"]
["Ceiling Price:",500000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Labor Type"]
["For use with T&M, LH and Fixed Rate Type contracts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Direct Labor"]
[null,null,null,null,"COST ELEMENT BREAKOUT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Subcontractor Labor"]
["Send to: snlaudit@sandia.gov ",null,null,null,"Show amounts as invoiced (make any corrections in the adjustment column with comments)",null,null,null,null,null,null,null,null,null,null,null,null,"      RECONCILIATION"]
["Fiscal Year Ended:",2019,null,null,"NOTE: Prompt payment discounts should not be included or shown on this claim.  "]
[]
["SPO Number","Invoice Number","Invoice Date","Invoice Begin Date","Invoice End Date","Labor Type","Labor Category","Labor Hours ","Labor Rate "," Total Labor ","Domestic Travel","Foreign Travel","Materials"," ODCs "," G&A "," Subcontracts/Consultants/Temp. Labor ","Total Claimed Amount","Invoice/Credits/ Payments resulting from prior Audit Adjustments","Adjustments","Total Invoice Amount","Comments"]
[1245639,1500,"2019-01-30","2019-01-01","2019-01-30","Subcontractor Labor","Scientist 1 ",100,100,{"$f":"IF(F11=\"Direct Labor\",(H11*I11),0)","v":0},5623,10000,5623,0,{"$f":"M11*22%","v":1237.06},{"$f":"IF(F11=\"Subcontractor Labor\",(H11*I11),0)","v":10000},{"$f":"ROUND(SUM(J11:P11),2)","v":32483.06},0,-100,{"$f":"+Table33[[#This Row],[Total Claimed Amount]]+Table33[[#This Row],[Invoice/Credits/ Payments resulting from prior Audit Adjustments]]+Table33[[#This Row],[Adjustments]]","v":32383.06},"Inadvertently did not bill 1 hour for time on 1/29/2019, included in ECC"]
[1235468,1532,"2019-02-28","2019-02-01","2019-02-28","Direct Labor","Senior Scientist ",50,200,{"$f":"IF(F12=\"Direct Labor\",(H12*I12),0)","v":10000},0,0,0,50,0,{"$f":"IF(F12=\"Subcontractor Labor\",(H12*I12),0)","v":0},10050,0,0,{"$f":"+Table33[[#This Row],[Total Claimed Amount]]+Table33[[#This Row],[Invoice/Credits/ Payments resulting from prior Audit Adjustments]]+Table33[[#This Row],[Adjustments]]","v":10050}]
[1245639,3063,"2019-03-31","2019-03-01","2019-03-31","Direct Labor","Project Controller ",65,300,19500,3000,0,0,0,0,0,22500,0,0,{"$f":"+Table33[[#This Row],[Total Claimed Amount]]+Table33[[#This Row],[Invoice/Credits/ Payments resulting from prior Audit Adjustments]]+Table33[[#This Row],[Adjustments]]","v":22500}]
[1235468,4594,"2019-04-30","2019-04-01","2019-04-30","Subcontractor Labor","Scientist 1 ",245,100,0,0,0,0,2000,0,24500,26500,0,0,{"$f":"+Table33[[#This Row],[Total Claimed Amount]]+Table33[[#This Row],[Invoice/Credits/ Payments resulting from prior Audit Adjustments]]+Table33[[#This Row],[Adjustments]]","v":26500}]
[1245639,6125,"2019-05-30","2019-05-01","2019-05-30","Direct Labor","Senior Scientist ",123,200,24600,0,0,0,0,0,0,24600,0,0,{"$f":"+Table33[[#This Row],[Total Claimed Amount]]+Table33[[#This Row],[Invoice/Credits/ Payments resulting from prior Audit Adjustments]]+Table33[[#This Row],[Adjustments]]","v":24600}]
[1235468,7656,"2019-06-30","2019-06-01","2019-06-30","Direct Labor","Project Controller ",165,300,49500,1000,0,1000,0,{"$f":"M16*22%","v":220},0,51720,0,0,{"$f":"+Table33[[#This Row],[Total Claimed Amount]]+Table33[[#This Row],[Invoice/Credits/ Payments resulting from prior Audit Adjustments]]+Table33[[#This Row],[Adjustments]]","v":51720}]
[1245639,9187,"2019-07-31","2019-07-01","2019-07-31","Subcontractor Labor","Scientist 1 ",123,100,0,0,10000,0,3000,0,12300,25300,0,0,{"$f":"+Table33[[#This Row],[Total Claimed Amount]]+Table33[[#This Row],[Invoice/Credits/ Payments resulting from prior Audit Adjustments]]+Table33[[#This Row],[Adjustments]]","v":25300}]
[1235468,10718,"2019-08-31","2019-08-01","2019-08-31","Direct Labor","Senior Scientist ",200,200,40000,0,0,0,0,0,0,40000,0,0,{"$f":"+Table33[[#This Row],[Total Claimed Amount]]+Table33[[#This Row],[Invoice/Credits/ Payments resulting from prior Audit Adjustments]]+Table33[[#This Row],[Adjustments]]","v":40000}]
[1245639,12249,"2019-09-30","2019-09-01","2019-09-30","Direct Labor","Project Controller ",200,300,60000,648,0,1000,0,{"$f":"M19*22%","v":220},0,61868,0,0,{"$f":"+Table33[[#This Row],[Total Claimed Amount]]+Table33[[#This Row],[Invoice/Credits/ Payments resulting from prior Audit Adjustments]]+Table33[[#This Row],[Adjustments]]","v":61868}]
[1235468,13780,"2019-10-30","2019-10-01","2019-10-30","Subcontractor Labor","Scientist 1 ",123,100,0,0,0,2000,0,{"$f":"M20*22%","v":440},12300,14740,0,0,{"$f":"+Table33[[#This Row],[Total Claimed Amount]]+Table33[[#This Row],[Invoice/Credits/ Payments resulting from prior Audit Adjustments]]+Table33[[#This Row],[Adjustments]]","v":14740}]
[1245639,12249,"2019-11-30","2019-11-01","2019-11-30","Direct Labor","Senior Scientist ",213,200,42600,0,5454,0,0,0,0,48054,0,0,{"$f":"+Table33[[#This Row],[Total Claimed Amount]]+Table33[[#This Row],[Invoice/Credits/ Payments resulting from prior Audit Adjustments]]+Table33[[#This Row],[Adjustments]]","v":48054}]
[1235468,13780,"2019-12-30","2019-12-01","2019-12-30","Direct Labor","Project Controller ",100,300,30000,0,0,0,0,0,0,30000,0,0,{"$f":"+Table33[[#This Row],[Total Claimed Amount]]+Table33[[#This Row],[Invoice/Credits/ Payments resulting from prior Audit Adjustments]]+Table33[[#This Row],[Adjustments]]","v":30000}]
[null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,0,{"$f":"ROUND(SUM(J23:P23),2)","v":0},0,0,0]
["Total Costs Claimed",null,null,null,null,null,null,{"$f":"ROUND(SUM(H11:H23),2)","v":1707},null,{"$f":"ROUND(SUM(J11:J23),2)","v":276200},10271,25454,9623,5050,2117.06,59100,387815.06,0,-100,387715.06]
[]
[]
[]
[{"$f":"'T&M CPA ECC Template'!A305","v":"Template Revised: 11/8/2023"}]

{"sheet":"Sample Subcontractor Summary ","index":4,"n_rows":26,"n_cols":5,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
["Summary of Subcontractor/Consultant/Temp Labor Charges"]
[]
[null,null,null,null,"This is a Sample \"Summary of Subcontractor/Consultant/Temp Labor Charges\" - (These numbers serve only as an example)"]
[null,"Dollar Amount",null,null,"Use the \"Subcontractor Summary Template\" Sheet"]
["Subcontractor A",59100]
["Subcontractor B",0]
["Subcontractor C",0]
["Subtotal",{"$f":"SUM(B5:B7)","v":59100}]
[]
["Consultant A",0]
["Consultant B",0]
["Subtotal",{"$f":"SUM(B10:B11)","v":0}]
[]
["Temp A",0]
["Temp B",0]
["Subtotal",{"$f":"SUM(B14:B15)","v":0}]
[]
["Total Charges",{"$f":"SUM(B8,B12,B16)","v":59100},"NOTE: Total ties back to \"Sample T&M ECC - Subcontracts/Consultants/  Temp. Labor Column Total)"]
[]
[]
["Total Charges need to reconcile to the total Subcontractor/Consultant/Temp Labor Charges on your ECC."]
[]
["During an audit, a detailed ECC may be required for any of the subcontractors/consultants/temp labor listed above."]
[]
[]
[{"$f":"'T&M CPA ECC Template'!A305","v":"Template Revised: 11/8/2023"}]