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lJ <br /> Perteet,Inc. <br /> Overhead Schedule <br /> Fiscal Year December 31,2007 <br /> Perteet WSDOT Accepted <br /> Description F/S Amount Adj. Adj. Ret. Amount <br /> Interest $31,044 ($31,044) K 0 0.00% <br /> Sponsorships $9,085 ($9,085) H,F 0 0.00% <br /> Taxes-Business&Property $328,322 328,322 6.92% <br /> Tax basis of assets deleted from Dep.Sch. $10,038 10,038 0.21% <br /> Less:Offsets for Direct Costs ($297,843) (297,843) -6.28% <br /> Total General Overhead $5,125,946 ($297,949) ($15,959) $4,812,038 101.41% <br /> Total Overhead Expenses $8,496,526 ($297,949) ($15,959) $8,182,618 172.47% <br /> Overhead Rate • <br /> 177.66% 172.47% <br /> Perteet,Inc-Reviewed and Accepted on 3/11/08 NM <br /> Overhead Prepared In-House by Dwight Malott, CPA <br /> References: <br /> Adjustments by Perteet: <br /> A Lobbying costs unallowable per 48 CFR 31.205-22. <br /> B Direct project costs unallowable in overhead per 48 CFR 31.202(a). <br /> C Lodging costs in excess of rates allowed by the Federal Travel Regulations unallowable per <br /> 48 CFR 31.205-46(a)(2)(i)and WSDOT Accounting Manual,M13-82,Chapter 10 Travel. <br /> D Accounting fees over$250 related to federal tax return unallowable per 48 CFR <br /> 31.205-41(b)(2),48 CFR 31.201-6(d),and WSDOT Overhead Policy. <br /> E Key Man Life insurance unallowable per 48 CFR 31.205-19(e)(2)(v). <br /> F Entertainment costs unallowable per 48 CFR 31.205-14 and 48CFR 31.205-13(c). <br /> G. Local meals while not in travel status unallowable per 48 CFR 31.205-46(a)(2)(i),WSDOT <br /> Accounting Manual,M13-82,Chapter 10 Travel,and 48 CFR 31.205-14. <br /> H Advertising and promotion unallowable per 48 CFR 31.205-1(t). <br /> I Bad Debts unallowable per 48 CFR 31.205-3. <br /> J Contributions unallowable per 48 CFR 31.205-8. <br /> K Interest expense unallowable per 48 CFR 31.205-20. • <br /> L Gifts unallowable per 48 CFR 31.205-13(b). <br /> M Personal use of company vehicle unallowable per 48 CFR 31.205-6(m)(2). <br /> N Postage to mail valentines,valentines unallowable per 48 CFR 31.205-14. <br /> O Marketing survey unallowable per 48 CFR 31.205-1 &31.201-4. <br /> P Holiday Party expenses over$25 per employee unallowable per 48 CFR <br /> 31.205-14 and WSDOT Policy. <br /> Adjustments by WSDOT Audit: <br /> R Overtime Premium unallowable per 48 CFR 22.103-1,22.103-4(g)& <br /> WSDOT Policy. <br /> S Gifts unallowable per 48 CFR 31.205-13(b). <br /> T Entertainment costs unallowable per 48 CFR 31.205-14. <br /> • <br /> Page 3 <br /> East Marine View Drive Page 7 of 7 <br /> - Supplemental Agreement No. 1 J:1Construction Services127065-EMVD Contracts\Supp 1_06-09-08.doc <br />