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Perteet,Inc.
<br /> Overhead Schedule
<br /> FYE December 31, 2008
<br /> •
<br /> Proposed •
<br /> General Perteet Overhead WSDOT Accepted
<br /> Classification Ledger Adj. Costs Adj. Ref. Costs
<br /> Travel&Lodging 65,308 (2,867) 62,441 B 62,441 1.23%
<br /> Advertising 10,085 (10,085) 0 0 0 0.00%
<br /> Bad Debt Expense---..._. 26,418 (26,418) 0 H 0 0.00% ----
<br /> Claims 150,000 (150,000) 0 N 0 0.00%
<br /> Contributions 28,525 (28,525) 0 1 0 0.00%
<br /> Gifts 274 (274) 0 K 0 0.00%
<br /> Interest 32,530 (32,530) 0 J 0 0.00%
<br /> Sponsorships 11,577 (11,577) 0 G 0 0.00%
<br /> Taxes-Business&Property 349,995 349,995 349,995 7.17%
<br /> Tax-Depreciation Assets Delete 2,373 2,373 2,373 0.05%
<br /> Less:Offsets for Direct Costs • (288,826) (288,826) (288,826) -5.92%
<br /> Total General Overhead $5,881,071 ($357,779) $5,523,292 ($38,145) $5,485,147 112.42%
<br /> Total Overhead Expenses $8,791,887 ($357,779) $8,434,108 ($290,935) $8,143,173 166.90%
<br /> Overhead Rate 178.40% 171.14% 166.90%
<br /> Perteet,Inc.-Overhead Schedule Reviewed&Reviewed acrd Accepted 10/06/09 LJ
<br /> Overhead rate still subject to WSDOT audit
<br /> .References
<br /> Perteet Adjustments: •
<br /> • Per the CPA firm Clark Nuber,the financial statements were audited in accordance with Generally Accepted Auditing Standards
<br /> A Lobbying costs unallowable per 48 CFR 31.205-22.
<br /> B Lodging costs in excess of allowable per diem rate unallowable per 48 CFR 31.205-46(a)(2)(i)and WSDOT Accounting
<br /> Manual M13-82,Chapter 10 Travel.
<br /> C Federal income tax preparation fees in excess($500)of$250 unallowable per WSDOT OH Policy.
<br /> D Key Person Life Insurance unallowable per 48 CFR 31.205-19(a)(2)(vi).
<br /> E Entertainment costs unallowable per 48 CFR 31.205-14. Holiday party costs over$25 per attending employee unallowable
<br /> per WSDOT Overhead Policy and 48 CFR 31.201.3
<br /> F Local Meals unallowable per 48 CFR 31.205-46(a)(2)(i)and WSDOT Accounting Manual M13-82,Chapter 10 Travel
<br /> G Advertising&Promotional costs unallowable per 48 CFR 31.205-1(4 Entertainment unallowable per 48 CFR 31.205-14.
<br /> H Bad Debt unallowable per 48 CFR 31.205-3.
<br /> I Contributions unallowable per 48 CFR.31.205-8.
<br /> J Interest unallowable per 48 CFR 31.205-20.
<br /> K Gifts unallowable per 48 CFR 31.205-13(b). •
<br /> L Personal commute costs unallowable per 48 CFR.31.205-6(m)(2).
<br /> M Printing&Mailing costs related to Valentine's unallowable per 48 CFR 31.205-14. •
<br /> N Direct Project costs unallowable per 48 CFR 31.202(a).
<br /> DOT Form 140-089 EF
<br /> Revised 6/05
<br /> 46
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