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KPFF, INC. AND SUBSIDIARY <br /> Consolidated Statement of Direct Labor, Fringe Benefits and General Overhead(Continued) <br /> For the Year Ended April 30, 2013 <br /> References <br /> A. Allocation A = Direct Field Labor/Total Direct Labor= $1,673,353/$41,130,743 = 4.0684%. Allocation A ratio <br /> utilized for cost items primarily influenced by personnel and associated costs. <br /> B. Allocation B = (Indirect Labor x Allocation A) / (Home Office Direct Labor + Indirect Labor) = ($12,188,990 x <br /> 4.0684%) / ($39,457,390 + $12,188,990) = 0.9602%. Allocation B ratio utilized for cost items that are not <br /> significantly influenced by personnel and associated costs. <br /> C. Adjustment for uncompensated overtime for principals per 48 CFR 31.202. Total uncompensated overtime <br /> was $132,202, with $68,152 allocated to direct labor based on the overall utilization percentages for principals <br /> incurring uncompensated overtime hours. The "salary variance method — effective rate" as described in the <br /> AASHTO Audit and Accounting Guide, Chapter 5 is utilized. <br /> D. Fringe benefits directly associated with disallowed indirect labor deemed unallowable per 48 CRF 31.201- <br /> 6(e)(2). <br /> E. Unallowable marketing activities per 48 CFR 31.205-1,14,38 and 41. <br /> F. Unallowable bonuses per 48 CFR 31.205-6(f) in the amount of $3,000,000; Unallowable executive <br /> compensation in excess of reasonable amount based on National Compensation Matrix analysis, per 48 CFR <br /> 31.205-6(a)(6)(ii)(B) in the amount of$215,840. <br /> G. Unallowable expenses due to lack of sufficient supporting documentation per 48 CFR 31.201-4; Unallowable direct <br /> costs per 48 CFR 31.202; Expenses not allocable to current accounting period per 48 CFR 31.201-2(c); <br /> Unallowable consulting services retainer per 48 CFR 31.205-33(e); Unallowable advertising and promotion <br /> costs per 48 CFR 31.205.1. <br /> H. Unallowable expenses due to lack of sufficient supporting documentation per 48 CFR 31.201-4; Unallowable direct <br /> costs per 48 CFR 31.202; Unallowable advertising and promotion costs per 48 CFR 31.205.1. <br /> I. Expenses not allocable to current accounting period per 48 CFR 31.201-2(c); Unallowable direct costs per 48 <br /> CFR 31.202; Unallowable expenses due to lack of sufficient supporting documentation per 48 CFR 31.201-4. <br /> J. Unallowable plants and satellite office expenses per 48 CFR 31.201-3. <br /> K. Unallowable vehicle costs per 48 CFR 31-201-2(d); Unallowable direct costs per 48 CFR 31.202. <br /> L. Unallowable satellite office expenses per 48 CFR 31.201-3; Expenses not allocable to current accounting <br /> period per 48 CFR 31.201-2(c). <br /> M. Unallowable expenses due to lack of sufficient supporting documentation per 48 CFR 31.201-4; Expenses not <br /> allocable to current accounting period per 48 CFR 31.201-2(c). <br /> N. Unallowable expenses due to lack of sufficient supporting documentation per 48 CFR 31.201-4; Expenses not <br /> allocable to current accounting period per 48 CFR 31.201-2(c); Unallowable direct costs per 48 CFR 31.202. <br /> O. Unallowable expenses due to lack of sufficient supporting documentation per 48 CFR 31.201-4; Unallowable <br /> marketing activities per 48 CFR 31.205-1,14,38 and 41; Unallowable satellite office expenses per 48 CFR <br /> 31.201-3; Unallowable direct costs per 48 CFR 31.202. <br /> P. Unallowable expenses due to lack of sufficient supporting documentation per 48 CFR 31.201-4; Unallowable <br /> career fairs and trade shows per 48 CFR 31.205-1(f)(2); Unallowable direct costs per 48 CFR 31.202; <br /> Unallowable marketing activities per 48 CFR 31.205-1,14,38 and 41; Expenses not allocable to current <br /> accounting period per 48 CFR 31.201-2(c); Unallowable membership dues in nonprofessional organization per <br /> CFR 31.205-1(f)(7); Unallowable lobbying expenses per 48 CFR 31.205-22. <br /> See accompanying notes. <br /> -4- <br />