[Code of Federal Regulations]
[Title 28, Volume 2]
[Revised as of July 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 28CFR100.17]

[Page 423-425]
 
                    TITLE 28--JUDICIAL ADMINISTRATION
 
              CHAPTER I--DEPARTMENT OF JUSTICE (Continued)
 
PART 100--COST RECOVERY REGULATIONS, COMMUNICATIONS ASSISTANCE FOR LAW ENFORCEMENT ACT OF 1994--Table of Contents
 
Sec. 100.17  Request for payment.

    (a) The carrier shall provide sufficient supporting documentation at 
the time of submission of request for payment to allow adequate analysis 
and evaluation of the incurred costs. The FBI reserves the right to 
request additional cost data from carriers in order to ensure compliance 
with this part.

[[Page 424]]

    (b) Instructions for submission of the supporting documentation for 
the request for payment are as follows:
    (1) The carrier shall submit to the FBI incurred costs by line item 
with supporting information.
    (2) A cost element breakdown as described in Sec. 100.17(f) shall be 
attached for each agreed upon line item.
    (3) Supporting breakdowns shall be furnished for each cost element, 
consistent with the carrier's cost accounting system.
    (c) When more than one line item has been agreed upon, summary total 
amounts covering all line items shall be furnished for each cost 
element. Depending on the carrier's accounting system, breakdowns shall 
be provided to the FBI for the following categories of cost elements, as 
applicable:
    (1) Materials. Provide a consolidated cost summary of individual 
material quantities included in the various tasks, orders, or agreement 
line items and the basis upon which they were determined (vendor 
invoices, time sheets, payroll records, etc.). Include raw materials, 
parts, software, components, and assemblies. For all reimbursable items, 
identify the item, source, quantity, and cost.
    (2) Direct labor. Provide a breakdown of labor hours, rates, and 
cost by appropriate category, and furnish the methodologies used in 
identifying these costs. Have available for audit, in accordance with 
Sec. 100.18, time sheet and labor rate calculation justification for all 
direct labor charged to the agreement.
    (3) Allocable direct costs. Indicate how allocable costs are 
computed and applied, including cost breakdowns, comparing estimates to 
actual data as a basis for evaluating the reasonableness of actual 
costs.
    (4) Subcontracting costs. For any subcontractor costs submitted for 
reimbursement, along with a copy of the invoice, the carrier must have 
available for audit in accordance with Sec. 100.18, documentation that 
costs incurred are just and reasonable.
    (5) Other costs. List all other costs not otherwise included in the 
categories described above (e.g., special tooling, travel, computer and 
consultant services) and have available for audit in accordance with 
Sec. 100.18, documentation that costs incurred are just and reasonable.
    (d) There is a clear distinction between submitting cost data and 
merely making available books, records, and other documents without 
identification.
    (1) The requirement for submission of cost data is met when all 
accurate cost data reasonably available to the carrier have been 
submitted, either actually or by specific identification of the data 
that are available for review in the carrier's files, to the FBI.
    (2) Should later information which affects the level of 
reimbursement come into the carrier's possession, it must be promptly 
submitted to the FBI.
    (3) The requirement for submission of cost data continues up to the 
time of final reimbursement.
    (e) In submitting its invoice, the carrier must include an index, 
which cross references the actual cost data submitted with the cost 
estimate.
    (f) Headings for submission are as follows:
    (1) Total Project Cost: Summary.
    (i) Cost Elements (Enter appropriate cost elements.)
    (ii) Actual Costs Incurred--Total Cost (Enter those necessary and 
reasonable costs that were incurred in the efficient completion of CALEA 
requirements.)
    (iii) Actual Costs Incurred--Unit Cost (Enter the unit costs for 
each cost element.)
    (iv) Supporting Material (Identify the attachment in which the 
information supporting the specific cost element may be found.)
    (2) Total Project Costs: Detail (at Switch Level or Project Level, 
as appropriate.)
    (i) Cost Elements (Enter appropriate cost elements.)
    (ii) Actual Costs Incurred--Total Cost (Enter those necessary and 
reasonable costs that were incurred in the efficient completion of CALEA 
requirements.)
    (iii) Actual Costs Incurred--Unit Cost (Enter the unit costs for 
each cost element.)

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    (iv) Supporting Material (Identify the attachment in which the 
information supporting the specific cost element may be found.)