<br />
<br />. Details
<br />
<br />Of!t
<br />
<br />OJ)252~
<br />
<br />.
<br />
<br />incurred by the URs Research Company. lye did, however, examine the
<br />
<br />costs incurred by the Ken R. White Company. We did not '.verify Costs
<br />
<br />'costs inCurred 'are sho,m in exhi.hit I.
<br />,
<br />
<br />We did Verify
<br />
<br />detailed invoices prepared by the URS Research Company and compared
<br />
<br />."
<br />
<br />the charges with the detail in the original Cost',estimr~te. 'We did
<br />
<br />determine that the provision in.the agreement which required reports
<br />
<br />to be prepared based On certain studies has been complied With. In
<br />
<br />addition, the subcontract provided for the. expenditur.e o.f 2,175 man-
<br />
<br />
<br />hours. Total man-hours expended, including man-hours expe'nded as a
<br />
<br />)
<br />,!t
<br />, .
<br />t.
<br />r'
<br />~....
<br />M
<br />f
<br />I~...,. '..
<br />
<br />.f
<br />.
<br />
<br />
<br />U....
<br />~;.
<br />ti::. if>.
<br />
<br />result of increase, were 2,299.5 (from invoices). The 'increase notice
<br />
<br />provided that $5,000 would be added to. funds,available"to prepare
<br />
<br />the classifications of c:osts. aR direct, labor,. travel; .etc., for
<br />
<br />water installation planning maps' for each city', but ,did :'not Specify
<br />
<br />,'hich the funds were: to' be used..
<br />
<br />The auditors have not determined an amount as:beingdlie:to or.from
<br />
<br />DNR. for ,the differences between the estimated,'costs; ,costs 'incurred,
<br />
<br />'l
<br />!y
<br />"
<br />
<br />is that the agreement and' subcontract. did not, provide' fo'r: ovel'head
<br />
<br />or costs reimbursed.. Our reason fOL not,making, Such. a :determination
<br />
<br />!
<br />or profit.. lye are oE the opinion that: costs for: overhead ,and profit
<br />
<br />'hoo" h, '00' '"'''d '0' 'h, 'on R.. 0""" C","O)" ~, '~"""")og
<br />
<br />:-;
<br />;
<br />
<br />. - J _~.
<br />,
<br />J1 ~
<br />
<br />~i
<br />"
<br />~}
<br />q
<br />'I J.
<br />..1 f...;.
<br />
<br />:} ~
<br /><I
<br />:l~
<br />
<br />
<br />that Overhead and' profit, are in the. hourly 'rate.'Used, to ,reimburse the
<br />
<br />.'
<br />l}
<br />
<br />"" '''on<oh C",OOY..
<br />
<br />f.
<br />
<br />Th, DNR )'''Omd 00"" '0' ''''on,., "oiob,",,)o'. ""'oo,h '"''
<br />
<br />
<br />costs Were not formally' identified. in' the. aCCOunting records, DNR)l11S
<br />
<br />'..
<br />
<br />3
<br />
<br />"'...;."
<br />
<br />'~
<br />~"~~~i;",'i~Pi~7'C~:~~'~i?'i"'X~"C1~;1iFr~
<br />
<br />
<br />-. ,-": ,;;.;:c,-.l'",~.~
<br />
<br />-'.'.
<br />l1&;~':;:~~'- ~ ,.
<br />
<br />.,..'.'.'1/'.
<br />'):,,:.~-,.. .
<br />
<br />
<br />
|