powerpoint presentation … · left brain professionals is a boutique accounting firm that serves...
TRANSCRIPT
![Page 1: PowerPoint Presentation … · Left Brain Professionals is a boutique accounting firm that serves government contractors. We specialize in accounting system design, implementation](https://reader035.vdocuments.mx/reader035/viewer/2022070709/5ebf721845aa377e623efa0d/html5/thumbnails/1.jpg)
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We Know GovernmentContracts
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Who we areLeft Brain Professionals is a boutique accounting firm that
serves government contractors. We specialize in accounting
system design, implementation and audit support.
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Our Team
Robert E. Jones Government Contracts & Accounting ExpertCPA, CPCM, NCMA Fellow
• Robert has over 16 years of Department of Defense contract and accounting experience.
• He has successfully managed over $400 million in federal contracts.
Melissa Metzger
• Melissa has successfully developed and instituted compliant and efficient processes that have saved businesses over $1.5 million during the last 5 years.
• She has successfully managed over $100 million in annual federal funds.
Government Accounting & Finance AdvisorMAFM, CPA Candidate
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Our Expertise
Accounting
Systems
Audit Support
Cybersecurity
ComplianceTraining
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Our Services
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Fundamentals of Indirect Rates
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Learning Objectives
• List the five basic cost pools
• Describe the composition of
each cost pool
• Identify acceptable allocation
bases and methods
• Execute proper calculation of
indirect rates
• List tips for full cost recovery
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Cost Pools
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Five Basic Cost Pools
• Direct
• Fringe
• Overhead
• General & Administrative (G&A)
• Unallowable
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Cost Pool Composition
Direct (aka Costs of Goods Sold - COGS)
Costs directly attributable to final cost objective (contract, job, project, product, or service)
• Labor• Materials• Travels• ODCs• Subcontractors
Cont…
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Cost Pool Composition, Continued…
Fringe
Cost of maintaining W-2 employees
• Employer taxes• Health insurance• Retirement• Paid absences
Cont…
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Cost Pool Composition, Continued…
Overhead
Cost of supporting customers, products or services
• General support• Idle time• Training• Manufacturing/service supplies• Facilities
Cont…
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Cost Pool Composition, Continued…
General & Administrative (G&A)
Costs of operating the business and costs incurred regardless of number of customers.
• Accounting• Business Development• HR• IT
Cont…
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Cost Pool Composition, Continued…
Unallowable
Cost not allowed per terms of the contract or regulations (FAR 31).
Cont…
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Cost Pool Composition, Continued…
Other Cost Pools
Join us next month as we explore Advanced Indirect Rates!
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Room Poll
Which of the following is not one of the basic cost pools?
A. Overhead
B. Assets
C. Fringe
D. Unallowable
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Acceptable Allocation Methods
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Acceptable Allocation Methods
Cont…
Direct
Note that direct costs are not allocated, but are assigned to their proper final cost objective (contract, job, project, product, and service).
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Acceptable Allocation Methods, Continued…
Cont…
Fringe
Total Labor Dollars – Recommended; most common; most fair with least variances.
Total Labor Hours – Least common; higher risk of over- or under- absorption of costs.
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Acceptable Allocation Methods, Continued…
Cont…
Fringe, Continued…
Direct Labor Dollars - Common in some industries such as
Architect/Engineer (A/E).
Direct Labor Hours - Common in some industries.
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Acceptable Allocation Methods, Continued…
Cont…
Overhead
Direct Labor Costs - Most common, especially in service or high labor industry.
Direct Labor Hours - Used when total hours for the year can be easily estimated
Direct Material Costs - Useful when material costs significantly outweigh labor costs.
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Acceptable Allocation Methods, Continued…
Cont…
Overhead, Continued…
Total Prime Costs (Direct Labor + Direct Materials) -Reflects value added to the materials such as some manufacturing environments.
Units of Production - Useful in high volume production environment.
Machine Hours - Useful in highly automated or heavily machined environments.
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Acceptable Allocation Methods, Continued…
Cont…
G&A
Total Cost Input (TCI) - Most common; allocation over most other costs.
Value Added - Less common; used in conjunction with the Material and Subcontract Handling (M&SH) pool we’ll discuss in Advanced Indirect Rates.
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Acceptable Allocation Methods
Cont…
Unallowable
Unallowable costs are not allocated, but some (Direct and Overhead) are included in the base of the G&A calculation.
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Room Poll
Which of the following is NOT an acceptable allocation method for Overhead?
A. Units of production
B. Direct labor hours
C. Prime costs
D. W-2 employee labor
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The Math of Indirect Rates
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The Math of Indirect Rates
Pool / Base = Rate
Rates are not inherently high or low. The rate is the rate. Get the correct dollars in the correct pools and bases, then divide. The rate is the rate.
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Fringe
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Overhead
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G&A
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Fringe Based on HoursDirect Labor 100,000$ Employer Taxes 16,667$ General Support 4,444$ G&A Labor 30,000$ UN Direct Labor 8,999$
Mater ials 88,888$ Health Insurance 8,888$ Idle Time 20,000$ Applied Fr inge 7,729$ UN Overhead Labor 7,999$
Travel 33,333$ Ret irement 5,555$ Applied Fr inge 7,729$ Accounting 11,111$ Char itable Contr ibut ions 1,234$
ODCs 2,222$ Paid Absences 13,333$ Training 6,666$ Business Development 22,222$
Subcontractors 44,444$ Supplies 2,222$ HR 13,333$ Total Unallowable Costs 18,232$
Total Fr inge Costs 44,443$ Facilit ies 8,888$ IT 15,555$
Total Direct Costs 268,887$
Direct Labor 6,000 Total Overhead Costs 49,949$ Total G&A Costs 99,950$
Overhead Labor 2,000
G&A Labor 2,000 Direct Labor 100,000$ Total Direct Costs 268,887$
UN Direct Labor 800 UN Direct Labor 8,999$ Applied Fr inge on Dir Labor 23,188$
UN Overhead Labor 700 Applied Fr inge 26,279$ Applied OH on Dir Labor 45,485$
UN Direct Labor 8,999$
Total W-2 Labor 11,500 Total Overhead Base 135,278$ Applied Fr inge on Dir Labor 3,092$
Applied OH on Dir Labor 4,464$
Fringe Rate 3.86$ Overhead Rate 36.92% UN Overhead Labor 7,999$
Applied Fr on UN OH Lab 2,705$
Total G&A Base 364,819$
Direct Labor 6,000
G&A Rate 27.40%
Overhead Rate 8.32$
Total Direct Costs 268,887$
Applied Fr inge on Dir Labor 23,188$
Applied OH on Dir Labor 49,949$
UN Direct Labor 8,999$
Applied Fr inge on Dir Labor 3,092$
Applied OH on Dir Labor 6,660$
UN Overhead Labor 7,999$
Applied Fr on UN OH Lab 2,705$
Total G&A Base 371,479$
G&A Rate 26.91%
OR
Direct Fringe Overhead G&A Unallowable
OR
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Overhead Based on HoursDirect Labor 100,000$ Employer Taxes 16,667$ General Support 4,444$ G&A Labor 30,000$ UN Direct Labor 8,999$
Mater ials 88,888$ Health Insurance 8,888$ Idle Time 20,000$ Applied Fr inge 7,729$ UN Overhead Labor 7,999$
Travel 33,333$ Ret irement 5,555$ Applied Fr inge 7,729$ Accounting 11,111$ Char itable Contr ibut ions 1,234$
ODCs 2,222$ Paid Absences 13,333$ Training 6,666$ Business Development 22,222$
Subcontractors 44,444$ Supplies 2,222$ HR 13,333$ Total Unallowable Costs 18,232$
Total Fr inge Costs 44,443$ Facilit ies 8,888$ IT 15,555$
Total Direct Costs 268,887$
Direct Labor 6,000 Total Overhead Costs 49,949$ Total G&A Costs 99,950$
Overhead Labor 2,000
G&A Labor 2,000 Direct Labor 100,000$ Total Direct Costs 268,887$
UN Direct Labor 800 UN Direct Labor 8,999$ Applied Fr inge on Dir Labor 23,188$
UN Overhead Labor 700 Applied Fr inge 26,279$ Applied OH on Dir Labor 45,485$
UN Direct Labor 8,999$
Total W-2 Labor 11,500 Total Overhead Base 135,278$ Applied Fr inge on Dir Labor 3,092$
Applied OH on Dir Labor 4,464$
Fr inge Rate 3.86$ Overhead Rate 36.92% UN Overhead Labor 7,999$
Applied Fr on UN OH Lab 2,705$
Total G&A Base 364,819$
Direct Labor 6,000
G&A Rate 27.40%
Overhead Rate 8.32$
Total Direct Costs 268,887$
Applied Fr inge on Dir Labor 23,188$
Applied OH on Dir Labor 49,949$
UN Direct Labor 8,999$
Applied Fr inge on Dir Labor 3,092$
Applied OH on Dir Labor 6,660$
UN Overhead Labor 7,999$
Applied Fr on UN OH Lab 2,705$
Total G&A Base 371,479$
G&A Rate 26.91%
OR
Direct Fringe Overhead G&A Unallowable
OR
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G&A With Effect of HoursDirect Labor 100,000$ Employer Taxes 16,667$ General Support 4,444$ G&A Labor 30,000$ UN Direct Labor 8,999$
Mater ials 88,888$ Health Insurance 8,888$ Idle Time 20,000$ Applied Fr inge 7,729$ UN Overhead Labor 7,999$
Travel 33,333$ Ret irement 5,555$ Applied Fr inge 7,729$ Accounting 11,111$ Char itable Contr ibut ions 1,234$
ODCs 2,222$ Paid Absences 13,333$ Training 6,666$ Business Development 22,222$
Subcontractors 44,444$ Supplies 2,222$ HR 13,333$ Total Unallowable Costs 18,232$
Total Fr inge Costs 44,443$ Facilit ies 8,888$ IT 15,555$
Total Direct Costs 268,887$
Direct Labor 6,000 Total Overhead Costs 49,949$ Total G&A Costs 99,950$
Overhead Labor 2,000
G&A Labor 2,000 Direct Labor 100,000$ Total Direct Costs 268,887$
UN Direct Labor 800 UN Direct Labor 8,999$ Applied Fr inge on Dir Labor 23,188$
UN Overhead Labor 700 Applied Fr inge 26,279$ Applied OH on Dir Labor 45,485$
UN Direct Labor 8,999$
Total W-2 Labor 11,500 Total Overhead Base 135,278$ Applied Fr inge on Dir Labor 3,092$
Applied OH on Dir Labor 4,464$
Fr inge Rate 3.86$ Overhead Rate 36.92% UN Overhead Labor 7,999$
Applied Fr on UN OH Lab 2,705$
Total G&A Base 364,819$
Direct Labor 6,000
G&A Rate 27.40%
Overhead Rate 8.32$
Total Direct Costs 268,887$
Applied Fr inge on Dir Labor 23,188$
Applied OH on Dir Labor 49,949$
UN Direct Labor 8,999$
Applied Fr inge on Dir Labor 3,092$
Applied OH on Dir Labor 6,660$
UN Overhead Labor 7,999$
Applied Fr on UN OH Lab 2,705$
Total G&A Base 371,479$
G&A Rate 26.91%
OR
Direct Fringe Overhead G&A Unallowable
OR
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LBP Indirect Rate Calculator Tool
https://www.leftbrainpro.com/indirect-rate-calculator/
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Room Poll
Fringe is typically allocated over:
A. All labor (including temporary & contractors)
B. Direct labor
C. W-2 employee labor
D. Direct and indirect labor
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Full Cost Recovery
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Full Cost Recovery
1. Review Rates Regularly (Monthly)
• Actual to budget• Review Variances
Cont…
2. Adjust Budget Quarterly
• Adjust spending to match billing rates.
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Full Cost Recovery, Continued…
3. Monitor Over- and Under- Billing
4. Update Billing Rates
• Annually for new budget.
• As needed for significant change in the budget:
• New or lost contracts (direct costs)
• Increased or decreased expenses
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In conclusion, higher margins and improved profitability are a direct result of the proper calculation of indirect rates and the maximum recovery of all costs incurred.
Fundamentals of Indirect Rates
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Room Poll
How accurate are your indirect rates?
A. Perfect – you won’t find one mistake
B. Good – we check them regularly
C. Horrible – we’re losing money!
D. We’ve never calculated our indirect rates
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Connect with us
Download the presentation
Left Brain Professionals Inc.
@LeftBrainPro
@LeftBrainPro
www.LeftBrainPro.com/presentations
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Melissa R. [email protected]
Robert E. JonesCPA, CPCM, NCMA Fellow [email protected]
Let’s connect
Left Brain Professionals Inc.
@LeftBrainPro
@LeftBrainPro
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Join Us for Our Upcoming Webinars
Visit LeftBrainPro.com/govcon-events/ for details
Developing Your First Cost & Price ProposalTuesday, April 28
9:00 to 10:30 AM EST
Advanced Indirect RatesTuesday, March 241:30 to 3:00 PM EST