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WOD: Timekeeping and Labor Cost Accounting: Best Practices in the Absence of Regulatory Requirements 06.26.14 170101
by Brent Calhoon, Baker Tilly; Jeff Callaway, Baker Tilly
Author / Presenter:Brent Calhoon, Baker Tilly; Jeff Callaway, Baker Tilly
Date published:Jun 26, 2014
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Although labor is a major component of government contract cost (and receives an overwhelming amount of attention from auditors and contracting officers), regulations and contracts are generally silent about labor-specific pricing and accounting requirements. Despite the lack of regulatory specificity, contractors and government auditors have established best practices and clear expectations regarding labor pricing and accounting integrity.
This session will examine these best practices covering all aspects of timekeeping, time charging, labor cost estimating, actual labor cost accounting, and critical process-related internal controls. We will also discuss primary focus areas during both pre- and post-award government audits of labor compliance including: direct vs. indirect labor, uncompensated overtime, labor classifications and categories, and key aspects of labor cost allowability.

This is a downloadable product in the form of a zip file and contains the following:
- File(s) to run Webinar on Demand
- 1 Read Me file
- 1 printable PDF file containing the Certificate of Completion and copy of the slides

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