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ASPECT CONSULTING,LLC <br /> STATEMENT OF DIRECT LABOR,FRINGE BENEFITS AND GENERAL OVERHEAD <br /> DECEMBER 31,2014 <br /> General Ledger Portion Proposed Percent of . <br /> Balance Unallowable FAR Reference Audited Total Direct Labor <br /> DIRECT LABOR $ 2,648,322 2,648,322 <br /> FRINGE BENEFITS <br /> Additional compensation 2,035,071 (590,384) A,E 31205-6(a),6(p),6(t) 1,444,687 <br /> Qualified retiretneut plans 272,449 - 272,449 <br /> Vacation,sick and holiday 521,012 - 521,012 <br /> Payroll fringes 667,724 (26,961) B,C,D 31.205-1,6(m)(2) 640,763 <br /> 3,496,256 (617,345) 2,878,911 108.71% <br /> GENERAL OVERHEAD <br /> Administrative salaries 1,311,180 (354) R 31.205-6(a) •• 1,310,826 <br /> Proposal and business development labor 332,523 (148,291) F 31.205-6(e)(2) 184,232 <br /> Equipment . (51,997) (51,997) <br /> • Rent and facility 435,223 (69,029) G 31.205-36(bX3) 366,194 _ <br /> Travel,meals and entertainment 93,2.51 (28,581) M,Q 31.205-13,14,22 64,670 <br /> Advertising and business development. . 20,795 (7,527) I 31,2054,22 13,268 <br /> Donations 28,350 (28,350) J 31205.8 - <br /> Supplies 164,999 (2,396) H 31.205-13 162,603 <br /> Outside professional services 181,787 (36,952) K,L 31.205-41(b),27 144,835 <br /> Computer and telephone 102,468 - 102,468 <br /> Professional dues and employee training • 94,063 (654) S 31.205-1(f)(1) 93,409 <br /> Depreciation and amortization 156,619 (3,039) N 31.205-49 153,580 <br /> Insurance 67,965 (11,040) 0 31205-19(e)(20Xv) 56,925 <br /> Taxes and licenses 281,008 (39,373) P 31.205-41(a)(1) 241,635 <br /> Uncompensated overtime (189,847) - (189,847) <br /> 3,028,387 (375,586) 2,652,801 100.17% <br /> Total Fringe Benefits and General Overhead. $ 6,524,643 $ (992,931) $ 5,531,712 208.88% <br /> Facilities Capital Cost of Money $ 9,845 0372% <br /> • <br /> - <br /> See accompanying notes. <br /> 3 <br />