Working Level Cost Control: Section 6

Section 6
Working Level Cost Control

The areas of working level cost control covered in this section include:
• Field Related Accounting
• QURR and Detail Manual Labor Performance/Cost Analysis
• (Sub)Contract Monitoring/Materials Cost Control
• Distributable Reports
The deliverables matrix, shown in Attachment 6-1, summarizes field deliverables for field non-manual
and manual jobhour and cost control and deliverables related to materials/(sub)contract control. Both
Design Office (DO) and Field (F) responsibilities are noted for each category. As the project
progresses, a number of the reports listed may be transferred to the field.
FIELD RELATED ACCOUNTING
• Maintained by Payroll/Accounting
• Reconciled by Field Project Controls
ESP Setroute TEAMWorks BPS/PTS CRS (Oracle) Documentum Primavera
Quantity Reporting System (QRS)

Application/Function
Bechtel Services(Hrs/$)
Budget /General Info

Dollars
Jobhours
Quantities
Engineering Performance
Jobhours
Dates
Drawing Lists
CO/CO/Contracts
Commitments
Payments
Craft Performance
Actual Hours
Wages
Quantities Installed
FIGURE 6-1 - PCWorks INFORMATION EXCHANGE DIAGRAM
Automation
PCWorks is the primary automation tool used for cost control at the construction site. Figure 6-1
provides a diagram mapping the levels of information exchange between PCWorks and other standard
automation tools. Accounting, through its various automated programs, provides cost and jobhour data
for nonmanual labor, materials and subcontracts, and manual labor under direct hire situations.
 1997 Bechtel Corp. Principles of Construction Controls 6-1

Section 6 Working Level Cost Control
Nonmanual jobhours for many years have been captured exclusively through manual input to
handwritten time-sheets. In the last few years, an electronic system has been established. The goal is
to implement electronic nonmanual timekeeping throughout Bechtel over time.
The Bechtel Electronic Time Record (BETR) is standard electronic timekeeping system for all
nonmanual employees. For projects that do not have adequate communication abilities or other
circumstances prohibit the use of BETR, manual time records should be gathered by a project
administrator with access to BETR, entered by the administrator as proxy. Nonmanual payroll may
then be processed out of central location. This time-related information from BETR is electronically
transferred to CFIS Payroll and passed on to the CFIS Labor System from which it is then made
available to project controls. Currently, this information is available in the Controller Reporting System
(CRS) but in the future will be available directly via the Information Exchange Layer(IEL).
For materials and subcontract, the standard program to be used in the future for this purpose is
Oracle-based although a number of other applications are currently being used. Other accounts
payable systems in use include Timberline, Clipper, and various DBase and Access applications.
Work is ongoing to enhance Oracle Accounts Payable. Maximizing its use will greatly enhance the
efficiencies of the electronic imaging. It is the intent to have procurement electronically feed purchase
orders and receiving reports from the Bechtel Procurement System (BPS) into the Oracle Accounts
Payable system as well as have vendors bill us electronically. Automatic electronic exchanges of
information between the commercial system and PCWorks through a Project Accounting Sub-ledger
(Information Exchange Layer) are also planned. .
Gateworks and Foretime are automated programs used to monitor craft attendance and accrue craft
hours by cost code. Foretime is the preferred and most cost effective application for craft timesheets.
The information from Foretime is electronically passed to the manual labor payroll program. The option
is the manual, hard copy system in use for many years and currently still being used particularly in the
international arena.
Timberline is a commonly used manual labor payroll application. Where there are complexities of
foreign currency exchange rates, Micro Payroll is used. Other applications such as Concord have also
been used for manual labor payroll.
Some of the financial applications noted here will be referred to in other sections of these Principles.
Again, it is noted that Oracle Financials will be used globally. Each region will have its own setup, but it
is anticipated that they will be somewhat similar to the one presented here.
Use of Centralized Accounting Function Approaches
As the accounting process becomes more automated with electronic information exchange interfaces,
the use of centralized processing center concept will have advantages since there will be
instantaneous access by users. The centralization of accounts payable and manual labor payroll would
eliminate the need for field operating bank accounts.
Figure 6-2 highlights the near term system employed to maximize automation and provides definition
of the data flow. The manual payroll system depicted happens to be Timberline but as noted others
may be used.
6-2 Pinciples of Construction Controls 1997 Edition

Working Level Cost Control Section 6
Craft Hiring Timekeeping Balance Gate Log

Foretime Manual
CHRIS
Gateworks
Manual
Gathering Earned Revenue Estimating
Collect Field Books Manual ESP

Process Payroll
Timberline Weekly Feed (Current)
Journal Entries Journal Entries General Ledger Corporate GL Operations Reports

Commitments
Manual
Oracle Oracle Oracle Oracle
Manual
JEM (Subcontracts &
PO’s)
Job Acct. Database

Commitments JADB/SIDB
Manual Controller System

(Subcontracts &
PO’s) FOCUS
Accounts Payable
Weekly
Oracle Feed Cost Control Quantity Reporting
Pipeline
Weekly Feed (Current) PC Works Setroute
Approve Invoices
QRS
Manual
Job Acct. Database MANAGEMENT

Client Billings REPORTS
JADB/SIDB
FOCUS • Budget Change Reports
• Cost & Commitment
Bi-Weekly Reports
ORACLE Feed • Voucher Reports
NM Timesheets
• Code of Account Reports
BETR Non-Manual Payroll • Contract Administration
LEGEND
Labor Distribution • Craft Performance
Project Reports LAR, MAR, SAR
Phoenix
FIGURE 6-2 - PROJECT DATA FLOW USING HIGH LEVEL OF AUTOMATION (NEAR TERM)
Further definition of each of these applications is given in Attachment 6-2.

Labor Distribution Reporting
The Jobsite Interface Chart shown in Figure 6-3 depicts the currently available automation programs
for direct hire projects. As noted, certain projects use Micro Payroll for payroll instead of Timberline
and electronic interface with Foretime is very achievable. Since the use of electronic systems have
advantages and are the future, they are emphasized in this handbook over the manual approach.
The information flow, depicted in the Field Manual Labor Jobhour/Cost Control Information Flow Chart
shown in Figure 6-4, is a suggested procedure for the accumulation of field manual labor jobhour/cost
control information. The suggested procedure was taken from one representing hard copy time
sheets. Minor adjustments were made to the descriptions to reflect a computerized system. Much
remains the same except that inputs, reviews, and cross-checks are done via electronic means instead
of through routing of paper documents. All responsibilities remain the same as well. In fact the current
version of PCDP 4.06 retains the description of the system as one with manual, hard copy input and
may be used for reference. In either case(electronic or hard copy timesheets), it may be necessary to
add, modify, or delete steps to conform to project specific needs.
1997 Edition Principles of Construction Controls 6-3

PROPOSED BSAP
CATS ??
• CRAFT TRAINING & CERTIFICATIONS • WAGE & BENEFIT BULLETINS
E
OYE
MPL VA
PAYROLL CHECKS REN
TE CHRIS LID
CR
Proposals
CUR U S AF
/S TAT TR
D ATA OS
TE
• EMPLOYEE NEW-HIRE DATA R
• EMPLOYEE CHANGE-OF-STATUS
With PAY CATEGORIES

VALID CRAFT ROSTER
TIMBERLINE GATEWORKS
S
COST
•DAILY CRAFT ATTENDANCE

R
RECORD
LABO
DA
T
S
IL
Y/ AF
COST CODE
CR
AF
W
EE CR E
KL •CRAFT HOURS PER COST CODE L Y NC
T
HO Y AI DA
UR
D N ENGR’G BSAPS’s
TE
S AT 3DM/PDS/IPID/CAIES/
FORETIME
EQUIPMENTWorks
SDS
(Safety Data Systems) S
DE
CO TEAMWorks SETROUTE
ST UR
S
CO O
L YH
EK
WE
PCWorks QRS
• QUANTITY AND UNIT-RATE REPORTS
• INSTALLED QUANTITIES PER COST CODE
FIGURE 6-3 - TYPICAL DIRECT HIRE JOBSITE INTERFACE DIAGRAM
Time Sheet Entries/Reviews

Time sheet data entries into the electronic file are used to collect labor cost information for both the
Field Cost Engineer and field cost payroll department. The proper description of work activities and
cost coding are loaded from PCWorks into Foretime ensuring agreement (under the hard copy option
the Cost Engineer must check the sheets one by one). The Field Cost Engineer instructs the
timekeepers, Superintendents, and engineers in the proper usage of the Project Code of Accounts.
The Project Code of Accounts should be periodically reviewed in the weekly cost meeting, especially
for new codes or during new phases of construction activity. Any new cost code must be consistent
with application of the Standard Code of Accounts. This will reduce errors in quantity and jobhours
reporting.
The craft foreman is responsible to check to see that the cost codes are correctly assigned for
expended straight time, overtime hours, and double time by each crew member. The foreman signs-
off on the time sheets prior to the superintendent’s review. The foreman questions the Cost Engineer
when the work varies from the Project Code of Accounts. The Cost Engineer has the responsibility to
review and authorize new scope change or backcharge numbers, if required.
The Superintendent is responsible for checking the timesheet entries for assigned craft and verifying
the work descriptions and allocation of total jobhours. The superintendent signs-off the timesheets
prior to release to the Cost Engineer. The Field Cost Engineer reviews the completed time sheet
entries to verify proper coding to the Project Code of Accounts.

DAILY TIME SHEETS

General Foreman:
- Review work operation to the established
cost code list. BACKCHARGE WORK
SCOPE CHANGE WORK - Scope change work & backcharge work
identified. Engineering - S/C Administrator:
Scope Book - Interpretation
IF YES: IF YES:
- Provide new cost code from - Accounting Department provides
Home Office Cost Group new cost code
REVIEW
Superintendent/Discipline:
- Activity Description
- Straight time vs Overtime
- Distribution of hours
- Signature
REVIEW
Cost Engineer:
- Identifies problems to Superintendent for

corrective action
REVIEW
Construction Superintendent:
- Timesheet overview
- Accuracy
- Signature
PROCESS
Accounting Manager:
QUANTITY REPORTING - Input into manual payroll system

Product Output:
General Foreman/Superintendent -Labor Distribution Report (LDR)
Field Engineer:
- Verify & report quantities against
cost code accounts
PROCESS
Cost Engineer:
- Review/Load LDR & quantities into
Performance Reporting Controls
Product Output:
- Weekly Quantity & Unit Rate Report
- Monthly Analysis Report
- Installation Quantity & Performance Curves
ANALYSIS REVIEW
Cost Engineer:
- Craft productivity
- Quantities
- Identify Trend
CORRECTIVE ACTION TREND PROGRAM

Construction Manager: Cost / Schedule Engineer:
- Changes to work operation
See PCDP - 4.08 Trend Program
(equipment, quantity of people, and/or
changes in personnel)
FIGURE 6-4 - FIELD MANUAL LABOR JOBHOUR/COST CONTROL INFORMATION FLOW CHART
In general, the following time sequence is typical for checking the time sheet entries:
• The time sheet entries will be coded and be available for the field superintendent and/or field
engineer to review no later than quitting time on the day worked.
• All checks of the entries should be complete so that the information is available for use by
Accounting, no later than 1:00 p.m. of the next day. This may not be required daily, although it

is good practice, as hours are automatically posted each day. This may only be required on
the day payroll is done.
Labor Tracking Responsibility
Appendices D and E include the following typical reports:

• GateWorks reports including Force Reports, Absentee Reports and Daily Time reports.
• Foretime reports providing hours by cost code
• PCWorks Manual Labor Cost Reports
The Foretime database is used to update the Timberline files electronically on a weekly basis(in the
hard copy option, the data has to be keyed directly into the payroll system). This allows payrolls to be
prepared, as well as, provides an electronic download from the payroll system to PCWorks on a timely
basis.
PCWorks may then be used to generate the Labor Distribution Ledger (LDL). Refer to Appendix D for
an example Labor Distribution Ledger report. This ledger is balanced weekly against the daily time
sheets and the payroll system. The LDL is a source document to provide project status of labor
jobhours and dollars by cost code and craft for use in forecasting, cash flow, labor performance
monitoring, and other cost/schedule programs.
The Office Manager/Field F&A Supervisor is responsible for maintaining the GateWorks/Foretime
system and ensuring the necessary updates of Timberline and the subsequent electronic download to
PCWorks are available on a timely basis. Also, this person is responsible for timely preparation at the
forecast cutoff date or other intervals, as required by the Field Cost Engineer, for summarizing each
account to the ledger and posting the same to the forecast worksheets.
Format
The Field Cost Engineer should coordinate with the Office Manager prior to the first download file feed
to verify that the purposed file feed is capable of producing the following information by craft within the
account:
1. Straight time hours worked
2. To-date & distribution of jobhours by cost code, by craft.
3. Overtime and double time hours worked
4. Regular Earnings at Straight Time
5. Overtime & Double Time Earnings - Premium Portion of Overtime (PTOT) bare wages.
6. Bare wages, fringe benefits, and statutory payroll additives including earnings subject to:
• Federal Unemployment Insurance (FUI)
• State Unemployment Insurance (SUI)
• Federal Insurance Contribution Act (FICA)
• Workers Compensation
The information above should be by cost code by craft and should subtotal by Category, Unit/Area,
and Total Project.

Ledger Output Reviews
The Field Cost Engineer reviews the LDL information and posts the labor weekly hours to the weekly
Labor Craft Performance Report covered later in this manual. Earnings will be summarized by craft
and cost code on a monthly basis. The summarization allows for the calculation of average hourly
rates by craft or by cost code which will be used in forecasting, cash flow, and other control programs.
In addition to normal weekly checks, the Field Cost Engineer cross-checks the to-date information, with
the field accounting payroll summary, to identify any adjustments.
The typical time period for the Cost Engineer to review the information is one to two days after the
close of the weekly payroll.
QUANTITY AND UNIT RATE REPORT (QURR) LABOR PERFORMANCE/COST ANALYSIS
Craft Performance Automation

The Quantity and Unit Rate Report (QURR) (refer to Appendix E) is produced by the PCWorks craft
performance module. The contained labor budget is established by Project Controls with input and
review by the project team. The site manager reviews the budget and unit rates to verify that, based
on existing conditions, they are reasonable and obtainable. The performance and progress curves
should also be reviewed for reasonableness and to determine that historical patterns are applicable
and that use of the curves will not result in misleading trend forecasts. The project manager is
responsible for reviewing and approving the budgets, and on reimbursable projects for providing the
client with reports, as required. The site manager is responsible for weekly monitoring of labor
performance and installation progress; he also directs corrective action. Automatic electronic
exchanges of information between the commercial system and PCWorks through a Project Accounting
Sub-ledger (Information Exchange Layer) are planned.
It is noted that some projects establish target labor budget lower than the project budget to establish a
stretch goal for the project team. This must be considered in the setup of the project PCWorks
program to work properly.
The QURR Report
The QURR report represents the standard detail format for manual labor performance reporting. It
brings together information from the payroll database file (e.g. Timberline) and the Quantity Reporting
System and it is the main report for tracking craft performance.
This report shows quantities, jobhours (earned and spent), jobhour unit rates, performance factors,
and percent complete for each cost code. This report will group similar detail accounts from different
areas together so they may be compared and the quantities can be totaled. The Field Labor Summary
Report (refer to Section 3, Project Summary Reports) is the summary report by category for this data.
Labor Cost Analysis

The PCWorks craft performance sub module produces reports that allows for evaluation of manual
labor cost impacts to project cost. It does the extensions to trend the labor cost impacts due to
variations in quantity and labor manual performance in the QURR. It also allows for evaluation through
comparison of budgeted/forecasted manual wage rates to actuals being incurred. An example of this
analysis is shown in Figure 6-5. It is noted that wage rate data is also provided in the Labor Analysis
Report (LAR) which is covered next.

Run date: Page: 1

Data date: 22-MAR-
Monthly Labor Cost Analysis
Base: Current Budget
<---------------WAGE RATE-----------------> <--------------TO DATE LABOR COSTS---------------> <----------THIS PERIOD LABOR COSTS------------>
CUR CUR TO V A R I-
STEM DESCRIPTION BGT FCST DATE ANCE EARNED $ ACTUAL $ VARIANCE PERF EARNED $ ACTUAL $ VARIANCE PERF
==== ===============================================
====== ====== ====== ====== ============ ============ ============ ===== ============ ============
============ =====
11 FORMS $32.17 $32.17 $18.51 $13.66 $116,110.00 S50,166 $65,944.00 0.43 S50,122
12 METAL DECKING $32.68 $32.68
13 REBAR $32.05 $32.05 $30.94 $1.11 $148,411.00 $77,222.00 $71,189.00 0.52 S31,650
14 EMBEDS $32.00 $31.98 $24.21 $7.80 $28,861.00 $34,151.00 -$5,290.00 1.18 $9,77O
15 CONCRETE $31.96 $31.96 $15.26 $16.7O $115,774.00 $21,551.00 $94,224.00 0.19 $S61,928
17 WATERPROOFING $32.09 $32.10 $33.23 -$1.14 $277.00 $233.00 $45.00 0.84
------ ------ ------ ------ ------------ ------------ ------------ ----- ------------ ------------ ------------ -----
CAT 1: CONCRETE $32.11 $32.11 $22.81 $9.30 $409,434.00 $183,322.00 $226,111.00 0.45 $153,470.00
21 STRUCTURAL STEEL $38.51 $38.51
22 MISC STEEL $38.30 $38.30
23 LINERS $32.01 $32.01
25 ARCHITECTURAL FINISHES $32.14 $32.14
26 EARTHWORK $33.18 $33.16 $17.41 $15.77 $81,937.00 $29,613.00 $52,323.00 0.36 $S40,498
28 SITE IMPROVEMENTS $32.10 $32.10 $0.00 $32.10
29 PRE-ENGINEERED BUILDINGS $32.00 $32.00
------ ------ ------ ------ ------------ ------------ ------------ ----- ------------ ------------ ------------ -----
CAT 2: STEEL $36.29 $36.27 $17.37 $18.92 $81,937.00 $29,613.00 $52,323.00 0.36 $40,498.00
31 HRSG $37.95 $37.95
32 HRSG STEAM DRUMS $37.91 $37.9l
36 HRSG MODULE SEAL WELDING $37.95 $37.95
37 HRSG INLET DUCT $37.95 $37.95
39 HRSG MISC OPERATIONS $37.96 $37.96
CAT 3: HRSG $37.95 $37.95
41 STEAM TURBINE GENERATOR $36.42 $36.42
42 WET SURFACE AIR COOLED CONDENSER $ 36.34 $36.34
43 MECH EQUIP, PUMPS,SUMPS & SKIDS $38.46 $38.46 $0.00 $38.46
44 COMBUSTION TURBINE $36.13 $36.13
45 TANKS $36.57 $36.57
46 WATER TREATMENT & CHEMICAL FEED $36.43 $36.43
47 STACK $36.84 $36.84
48 MISC MECHANICAL EQUIPMENT $36.35 $36.35 $0.00 $36.35
------ ------ ------ ------ ------------ ------------ ------------ ----- ------------ ------------ ------------ -----
CAT 4: MECHANICAL EQUIPMENT $36.48 $36.48 $0.00 $36.48
50 TIE IN TO MONSANTO $34.53 $34.53
51 LARGE PIPE $34.58 $34.58
53 STRESS RELIEVE PIPE
54 U/G, CIRC WATER & RELOCATE MONS’TO$34.58
DRAIN $34.58 $19.49 $15.09 $96,056.00 $52,355.00 $43,701.00 0.55 $10,395.00
55 SMALL $34.58 $34.58
57 PIPE SUPPORTS $37.36 $37.36
59 LARGE PIPE HANGERS $34.59 $34.59
CAT 5: PIPE $35.18 $35.15 $19.49 $15.70 $96,056.00 $52,355.00 $43,701.00 0.55 $10,395.00
61 INSTRUMENT TUB1NG $35.04 $35.04

62 INSTRUMENTATION $35.04 $35.04
------ ------ ------ ------ ------------ ------------ ------------ ----- ------------ ------------ ------------ -----
CAT 6: CONTROL/INSTRUMENTATION $35.04 $35.04
71 LOAD CENTERS & SWITCHGEAR $35.67 $35.67
72 TRANSFORMERS $35.65 $35.65
73 ISO-PHASE BUS $35.65 $35.65
74 BATTERY CHARGER & BATTERY $35.77 $35.77
75 48OV MCC’S $35.65 $35.65
76 MISC ELECTRICAL EQUIPMENT $35.71 $35.71 $31.16 $4.55 $3,080.00 $2,275.00 $805.00 0.74
78 CONTROL PANELS & DISCONNECT SWITCHES
$35.04 $35.04
------ ------ ------ ------ ------------ ------------ ------------ ----- ------------ ------------ ------------ -----
CAT 7: ELECTRICAL EQUIPMENT $35.66 $35.66 $31.16 $4.50 $3,080.00 $2,275.00 $8O5 0.74
81 CABLE TRAY (INTERCONNECTION) $35.65 $35.65
82 CONDUIT $35.62 $35.32 $30.96 $4.65 $78,731.00 $30,700.00 $48,031.00 0.39 $3,585.00
83 LIGHTING & COMMUNICATION CONDUIT $35.63 $35.63
84 CABLE & WIRE $35.66 $35.25
85 TERMINATIONS $35.67 $35.38
86 LIGHTING & COMMUNICATION WIRE $35.69 $35.69 $23.70 $11.99 $13,066.00 $7,038.00 $6,029.00 0.54 $3,468.00
------ ------ ------ ------ ------------ ------------ ------------ ----- ------------ ------------ ------------ -----
CAT 8: ELECTRICAL BULKS $35.65 $35.39 $29.29 $6.36 $91,797.00 $37,738.00 $54,060.00 0.41 $7,052.00
------ ------ ------ ------ ------------ ------------ ------------ ----- ------------ ------------ ------------ -----
ACTY D: DIRECT $35.18 $35.12 $22.01 $13.17 $682,304.00 $305,303.00 $377,001.00 0.45 $211,415.00
91 TEMPORARY CONSTRUCTION FACILITIES$32.53 $32.53 $22.18 $10.35 $95,925.00 $56,071.00 $39,855.00 0.58 $18,042.00
92 MISCELLANEOUS CONSTRUCTION SERVICES
$32.34 $32.34 $21.09 $11.25 $255,113.00 $144,855.00 $110,258.00 0.57 $63,074.00
95 STARTUP $32.64 $32.64
97 BACKCHARGES $82.00 -$82.00
------ ------ ------ ------ ------------ ------------ ------------ ----- ------------ ------------ ------------ -----
CAT 9: DISTRIBS $32.41 $32.41 $21.39 $11.02 $351,038.00 $201,007.00 $150,031.00 ` $81,116.00
------ ------ ------ ------ ------------ ------------ ------------ ----- ------------ ------------ ------------ -----
ACTY I, INDIRECT $32.41 $32.41 $21.39 $11.02 $351,038.00 $201,007.00 $150,031.00 0.57 $81,116.00
------ ------ ------ ------ ------------ ------------ ------------ ----- ------------ ------------ ------------ -----
***** GRAND TOTAL ***** $34.73 $34.69 $21.76 $12.97 $1,033,342.00 $506,310.00 $527,032.00 0.49 $292,531.00
FIGURE 6-5 - EXAMPLE MONTHLY LABOR COST ANALYSIS REPORT
Figure 6-6 shows example unit rate, performance factor, craft mix, wage rate, and overtime percent
calculations. It is important to note that wages, craft mix, and percent overtime can be measured by
craft, commodity, category and total job. Refer to the Glossary of Terms included in Appendix A and
to PCDP 4.06 for further information and guidance on labor cost analysis methods.

UNIT RATE CALCULATION

321 jobhours expended
EXAMPLE: = Unit Rate of 0.37 jhr/sq. ft
870 sq. ft of forms erected
640 jobhours expended
= Unit Rate of 3.37 jhr/lf
190 linear feet of pipe erected
PERFORMANCE FACTOR CALCULATIONS (FOR ONE ACCOUNT)

This Period Performance
This week unit rate 3.4 jhr/sq. ft
EXAMPLE: Budget unit rate = 2.7 jhr/sq. ft = 1.26 Performance
To Date Performance
To-date unit rate 3.1 jhr/sq. ft
Target or Forecast Performance

Forecast unit rate 2.9 jhr/sq. ft
Forecast Final Performance Projection

EXAMPLE:
Current Performance at 90% 0.96 jhr/sq. ft
Expected Performance from curve = 1.00 jhr/sq. ft = 0.96 Performance factor relative to
@ 90% complete reference curve
= 1.00 - 0.96 = 0.04 = 4 percent better than expected at 90% complete

Therefore at 100% if the expected planned unit rate is 1.10 jhr/sq. ft the Forecast Final
Performance at 100% will be 1.06.
CRAFT MIX
Hours charged against account for any given period.
Calculated Craft Mix
EXAMPLE: 20 hours Carpenters = 10% Carpenters
100 hours Pipefitters = 50% Pipefitters
80 hours Laborers = 40% Laborers
200 hours = 100%
WAGE RATE - BASIC CALCULATION
LABOR COST EXPENDED
LABOR HOURS EXPENDED = AVERAGE WAGE RATE PER HOUR WORKED
$1000
EXAMPLE: 50 JOBHOURS = $20.00/JOBHOUR
OVERTIME PERCENT
% Overtime versus straight time charged to an account:
10 hours worked overtime
100 hours total worked = 10% overtime
FIGURE 6-6 - UNIT RATE AND CRAFT PERFORMANCE CALCULATIONS
Labor Analysis Report
This report is similar to the Quantity and Unit Rate Report and is the standard report for open shop
projects.

It shows labor costs, wage rates, and PF's in addition to standard QURR report data. It is produced by
the PCWorks craft performance module and examples are to be found in Appendix E.
(SUB) CONTRACT MONITORING/ MATERIALS COST CONTROL
(Sub) Contracts maintained by Contract Administration

Materials information maintained by Procurement
Accounts Payable information maintained by Finance and Accounting
Reconciled by Project Controls
Cost and Commitment
Commitment Home Office Cost Download sent to

Purchase Order
Authorization Authorization field F&A Dept.
Subcontract
Document Document (monthly)
Awarded
Prepared Prepared
Field F&A Home Office Cost

Field F&A pays downloads costs Engineer loads data
against Purchase and sends to Home and issues Cost &
Orders/ Office Commitment Report
Subcontracts (monthly) (monthly)
NOTE: This chart references a PC based system. The above could be accomplished manually
if job size requires.
FIGURE 6-7 - COST AND COMMITMENT (CO/CO) FLOW DIAGRAM
Overall (Sub)Contract and Materials Cost Control

Subcontracts and material purchase orders(PO’s) are issued from the home office or the field as
indicated on the Material Assignment Schedule (MAS) developed by procurement. An example MAS
is shown in Attachment 6-3. Both PO’s and subcontracts are tracked over the life of the project
through the Cost and Commitment program by project controls. The Cost and Commitment (CO/CO)
Flow Diagram, shown in Figure 6-7, summarizes the sequence of events that occur during the cost
and commitment reporting cycle. An example Commitment Authorization is shown in Figure 6-8. It is
noted that, as the project moves into the main construction phase, the CO/CO report may be
transferred to the field.
The procurement department is responsible for all purchasing, expediting, and inspection functions in
the home office, field, and in vendor’s shops. Engineering issues the specification/material requisitions
and is responsible for the technical evaluation of the bids. Procurement evaluates the commercial
sections of the bids.

Commitment Authorization
JOB NO. PROJECT NAME / CUSTOMER DATE APPROVED
DOCUMENT NUMBER (P.O., S.C., CONTRACT) REVISION / AMENDMENT NO. (INSERT N.A. IF NONE) COMMITMENT AUTHORIZATION NO. (SEE NOTE 1)
DESCRIPTION OF WORK TO BE AUTHORIZED BY THIS COMMITMENT (CONTINUE UNDER REMARKS IF ADDITIONAL SPACE REQUIRED)
RECOMMENDED SUPPLIER / CONTRACTOR OR PRESENT SUPPLIER / CONTRACTOR PROPOSAL (BID) PRICE

(SEE NOTE 2)
A. $
OTHER BIDDERS (IF ORIGINAL COMMITMENT)
B. $
C. $
D. $
E. $
F. $
G. $
$ $ $ $
VALUE OF ORIGINAL COMMITMENT + TOTAL OF PREVIOUS + THIS COMMITMENT = TOTAL COMMITMENT
COMMITMENTS (EXCEPT ORIGINAL AND OTHER (INCLUDING THIS COMMITMENT)
(EXCEPT ORIGINAL) PREVIOUS COMMITMENTS)
A REVISION / AMENDMENT TO DOCUMENT [ ] WILL BE ISSUED [ ] WILL NOT BE ISSUED

CURRENT SCHEDULE REQUIREMENTS DATES PROPOSED SCHEDULE CONTRACTUAL DATES TYPE OF PAYMENT HAS A CREDIT CHECK
START: COMPL: START: COMPL: FOR THIS COMMITMENT AUTHORIZATION BEEN MADE?
[ ]UNIT PRICE [ ]LUMP SUM [ ]YES

[ ]T&M [ ]OTHER [ ]NO
CURRENT BUDGET CURRENT ESTIMATE THIS COMMITMENT SUBJECT TO ESCALATION? ADVANCE PAYMENTS THIS PROGRESS PAYMENTS
COMMITMENT? THIS COMMITMENT?
MAT: LAB:
[ ]YES [ ]YES [ ]YES (IF REQUIRED, ATTACH [ ]YES

[ ]NO [ ]NO [ ]NO COPY OF APPROVAL [ ]NO
DOCUMENT)
EXCEPTIONS TO SPECIFICATIONS OR GENERAL CONDITIONS (USE ADDITIONAL SHEET IF REQUIRED)
REMARKS - FOR AMPLIFICATION / CLARIFICATION OF ANY ABOVE STATEMENTS (USE ADDITIONAL SHEET IF NECESSARY)
I. COMMITMENT AUTHORITY (BUSINESS LINE) II. EXECUTION AUTHORITY

RECOMMENDED:
(TYPE / PRINT AND SIGN NAME) DATE

APPROVED: APPROVED:
(TYPE / PRINT AND SIGN NAME) DATE (TYPE / PRINT AND SIGN NAME) DATE
NOTE 1: COMMITMENT AUTHORIZATION NUMBERS ARE SEQUENTIAL FOR EACH DOCUMENT BEGINNING WITH NO. 1 FOR ORIGINAL COMMITMENT.
NOTE 2: INDICATE L.S. (LUMP SUM) OR EST. (ESTIMATED). IF TOTAL EVALUATED COST IS DIFFERENT FROM “PROPOSAL (BID) PRICE” SHOW TO LEFT OF
PROPOSAL (BID) PRICE UNDER HEADING “TOTAL EVALUATED COST.”
 1993 Bechtel Corporation - All Rights Reserved FORM 2.15.4-A (12/93)
C-CA.FRM/Dec93/Rev1
FIGURE 6-8 - COMMITMENT AUTHORIZATION FORM

RESPONSIBILITY INTERFACES FOR SUBCONTRACTS
Procurement Project Project Quality Assurance (QA)

Function Engineering Construction (Subcontracts) Management Controls Startup (SU) & Other
FORMATION STAGE
Develop Master Subcontract Bid Package

Material Assignment Schedule 2 5 5 5 1 5 6 3 4
Project Milestone Summary Schedule 3 5 3 5 4 3 5 6 1 2 5 3 (SU)
Project Bid Schedule 3 5 3 5 3 5 1 5 2 3 5
Information for Bidders Form 1 3 1 3 1 2 4 4
General Terms & Conditions 1 3 1 3 1 2 5 3 4
Special Conditions 1 3 1 3 1 2 5 3 4
Review Master Subcontract Bid Package 4 4 2 5 4 4 4 (QA)
Develop Particular Subcontract Package

Scope Definition 2 3 4 3 4 4 1 5 6 3 4
Allocation of Budget 4 4 5 1 2
Bid Invitation Letter 4 4 1 2 5 5 4
Special Conditions 1 3 5 1 3 5 1 2 5 3 4 3, 4 (QA) & 3, 4 (SU)
Schedule of Quantities & Prices 3 4 4 5 1 2 3 5
Escalation Provisions 3 4 3 3 5 5 1 2 3 4
Measurement for Payment Clauses 3 5 3 5 5 1 2 3 5
Review of Particular Subcontract
Bid Package 4 4 1 2 5 5 6 4 4 (QA), 4 (SU)
Bid & Award Period

Issue of Bid Package to Bidders 4 4 1 2 5 4 6* 4
Engineer's Estimate 3 4 5 5 1 2 5
Prebid Meeting 3 5 3 5 1 2 5 5 3 3 (QA), 3 (SU)
Bid Summary 2 5 5 1 2 5 5 6 4
Analysis & Recommendation of Award 3 5 3 5 2 3 5 5 6 3 4 5 (QA)
Preaward Meeting 3 4 1 2 3 5 4 4 3 4 3, 4 (QA), 3, 4 (SU)
PERFORMANCE STAGE
Evaluation of Subcontractor Submittals

Construction Schedules 4 1 2 5 3 4 4 (SU)
Performance Data 4 1 2 5 3 4
Personnel Staffing Forecasts 1 2 5 3 4
Cash Flow Schedule 1 3 5 5 6 1 2 5
Subcontract Monitoring 1 3 5 5 2 3 4 4 (SU)

Evaluation of Proposed Changes 3 4 5 4 1 2 4 (QA), 4 (SU)
Log of Pending & Approved Changes 3 4 1 5 4 2 4 (QA), 4 (SU)
Tradeoffs 4 1 2 5 4 4 4 (QA), 4 (SU)
Impact of Change Orders 4 1 5 4 1 2 4 4 (QA), 4 (SU)
Claims 3 4 1 2 3 5 5 6 3 4 (QA)*, 4 (SU)
Backcharges 4 1 2 3 5 5 6 4 4 (F&A)
Progress Payment Certificate 4 1 2 5 3 5 4 (F&A)
Subcontract Analysis Report 4 1 2 3 5 5 3 3 (QA), 3 (SU)
*Client approval may be required for large subcontracts

**Also 3, 5 (Legal) & 2 (F&A)
Legend:
1 Initiates lead project operational responsibility for assigning, delegating, and coordinating. If shown for more than one person, the activity may originate in several places.
2 Executes; action is taken.
3 Provides input; providing input is mandatory unless footnoted.
4 Reviews; timely review is required in order not to delay the responsible department.
5 Approves; the review required and the responsibility for obtaining management approval outside the project team are included if noted.
6 Interfaces with client.
NOTE: The function of the Field Project Controls Supervisor is included under Project Controls
FIGURE 6-9 - RESPONSIBILITIES FOR SUBCONTRACTOR INTERFACES
Field construction is responsible for receiving, warehousing, handling, and field inspections.
Procurement and construction share the responsibility of close out of purchase orders and
subcontracts.
Finance and Accounting produces the Accounts Payable General Ledger on a monthly basis providing
cost-to-date information for materials and subcontracts. Much of this system was covered earlier in this
section.

Project controls is responsible for establishing the budgets for all goods and services to be purchased.
Project controls also reviews procurement documents to ensure conformity with the project budget
requirements. Project controls is responsible for coordination with engineering, procurement, and
construction to establish and monitor budgets. Significant deviations from the budget are reported
through the Trend Program to facilitate any necessary corrective action.
Detailed Control of (Sub)Contracts
Overall responsibilities for subcontractor interfaces for the Bechtel personnel are shown in Figure 6-9.
A narrative of the process used in control of subcontracts is given below.
For subcontracts bid out of the home office, the (on-)Project Controls Manager reviews and comments
on the bid packages emphasizing those areas that have cost impact on the entire project. This review
is completed before the package is issued for the client review and/or bid. Specifically, the (on-)Project
Controls Manager reviews scope definition, general conditions, special conditions, bid pay items,
payment terms and schedules, the technical specification, and the drawing index. Deviations from
budget/forecast scope and technical specifications as well as planned scheduled dates shall be noted
and, if appropriate, trended.
Additionally, the field project controls manager provides a budget breakdown by bid item based on
quantities supplied by the engineering or information available from the latest estimate. The bid
package must define the method of measurement and allocation of quantities to the different bid
items. Attention must also be given to methods of price adjustments which may be necessary over the
life of the contract.
The (on-)Project Controls Manager should participate in the reviews of the bid item breakdown to
ensure that it provides satisfactory detail for controlling and forecasting as well as tying into the
schedule. The bid item breakdown must be logical, easily administered, and support scheduling and
historical reporting requirements. Specifically, during the review by project controls, attention should
be given to the specific pay items which may be one, or a combination of payment types. This may
include fixed priced items, unit price items and/or time and materials items. A reasonable
understanding of the ability of a potential contractor to provide a realistic bid for each type of pay item
must be considered when requesting bids. Subcontractor monitoring may depend heavily on
information supplied through billings by pay item.
The typical support provided by project controls in the evaluation of a subcontract consist of analyzing
submitted data for the reasonableness with regard to execution. This includes, but is not limited to,
review and analysis of contractor/subcontractor staffing levels over time for manual and nonmanual
personnel, construction equipment scheduling, schedule durations for executing specific activities
versus estimated quantities, etc. Other analyses should include, but not be limited to, extensions of
unit rates, total potential cost exposure due to changes, understanding and inclusion of interfaces
where appropriate, etc.
The (on-)Project Controls Manager should also participate in the pre-bid and pre-award meetings to
discuss the particular commercial issues. It is noted that if the subcontract is bid out of the field, the
Field Controls Manager would attend these meetings and take on the lead responsibility noted above
for the (on-) projects controls manager.

C O N T R A C T F O R E C A S T W O R KS H E E T
DATE : 05-Apr-91
CP# : 01
D E S C R IP T IO N : STEAM GENERATOR
CONTRACTOR : C O M B U S T IO N E N G IN E E R IN G
******************************** C O S T S U M M A R Y *******************************
(in $1,000s)
A. BUDGET/PROJECT FORECAST BUDGET "FORECAST #1
O R IG INAL $18,320.0 $19,310.0
TRANSFERS $110.0 $125.0

AP P R O V E D S C O P E C H A N G E S $109.0
------- -------
CURRENT $18,539.0 $19,435.0
---------------------------------------
B . C O M M IT M E N T S
O R IG IN A L C O M M IT M E N T ................. $17,950.0
CHANGE ORDERS PROCESSED ................. $685.0
-------
C U R R E N T C O M M IT M E N T . . . . . . . . . . . . . . . . . $18,635.0
C H A N G E O R D E R S IN P R O C E S S ................. $0.0
U N R E S O LVED CHANGES ................. $0.0
P O T E N T IAL CHANGES ................. $470.0
G R O W T H A L LO W A N C E ( fo r a b o v e ) ................. $200.0
UNAWARDED/UNCMT'D SCOPE ................. $0.0
-------
T O G O C O M M IT M E N T ................. $670.0
=======
CURRENT FORECAST ................. $19,305.0
---------------------------------------
C . C U R R E N T F O R E C A S T -T O - B U D G E T C O M P A R IS O N
CURRENT FORECAST (+ = OVERRUN; ( ) = UNDERRUN)
VS . C U R R E N T B U D G E T : $766.0
VS . F O R E C A S T # 1 : ($130.0)
---------------------------------------
D. CONTRACT COST TO-DATE $10,528.0
---------------------------------------
E . R E M A R KS
1) C O ' s # 1 - 4
2) W E L D IN G , S T L M O D S , P C C H A R G E S , A F G IS
3) IN C L . 1 5 4 K F O R F W O , 1 9 6 F O R O T & S H IF T W O R K
2 0 K F O R 5 - 1 B O IL O U T , 1 0 0 K F O R 7 - 7 F U L L L O A D
4) S E E T R A N S F E R L O G
FIGURE 6-10 - CONTRACT FORECAST WORKSHEET
While the subcontract bid evaluation and award may take place either in the home office or the field,
execution will always be under the field’s purview.
In the field, the Cost Engineer should review the scope of pay items and cost code them to applicable
accounts. It may be necessary to temporarily cost code into suspense accounts until the detailed
breakdown, as outlined in the contract and/or required by the Project Code of Accounts, is obtained.
In the event the awarded subcontract price is different from that originally budgeted or previously
forecasted, this information, plus allowances for anticipated changes, is inputted to the field trend

program after appropriate review with the Field Contracts Administrator (FCA) and the Site Manager.
Throughout the life of a subcontract, the FCA may receive requests from a subcontractor to amend the
scope, cost, or schedule aspects of a particular subcontract. Such request may be prompted by a
change in scope which was initiated by the client, Bechtel, or the subcontractor or by changing
conditions at the site or in the general market. Based on the nature of these proposed changes, the
FCA may request that the Field Controls Manager supply information for preparing an amendment
analysis. This information may be in the form of an engineer’s estimate, an independent manpower
loading, etc. Based on the scope of the work outlined by the FCA, the Field Controls Manager
performs the study and gives it to the FCA in a format that will allow comparison with the
subcontractor’s proposal. Specific guidelines on the FCA/Field Project Controls Manager interface
must be developed for each project.
CHANGE NOTICE SUMMARY
THIS TO DATE
THRU PERIOD THRU
NUMBER OF 12/91 03/92 03/92
CHANGE NOTICES ISSUED 523 9 532
CHANGE NOTICES SETTLED 407 50 480
CHANGE NOTICES PENDING 116 52
VALUE OF NEGOTIATED CHANGE NOTICES SETTLED TO DATE
INITIAL CONTRACTOR CLAIMS "$1,540,459.00
FINAL SETTLEMENT VALUE "$ 829,470.00
SAVINGS "$ 710,989.00
FIGURE 6-11 - CHANGE NOTICE SUMMARY
As with the initial review of all subcontracts, the Field Controls Manager ensures that the effect of all
approved change orders is reported in the field trend program, cost and commitment ledgers, cash
flow analysis, forecast, schedule analysis, and construction intermediate schedules.
Work performed by Bechtel personnel at the request of a subcontractor or which was within the scope
of a subcontractor’s contracted scope of work should be backcharged to that subcontractor. The FCA
acts as a backcharge originator for all backcharges related to subcontractors. The Field Controls
Manager assists the FCA in preparing the backcharge.
Progress payment verification and approvals are the responsibility of the FCA and the field finance and
accounting department. The FCA is responsible for verifying the basis of payment, whether they are
based on installed quantities, percent complete against individual bid items, or any other method that
might have been developed for monitoring progress. (Note: QRS is a possible mechanism for
monitoring subcontracts, see section on the Quantity Reporting System for further information
including the role of the field project engineer). The project accounting manager is responsible for
verifying the arithmetical accuracy of all invoices and conformance with the terms, conditions, and
rates stated in the subcontract.

The Field Controls Manager is responsible for cost coding of subcontract invoices, when necessary,
and review of the current commitments.
The Subcontract Forecast Worksheet, shown in Figure 6-10, is developed and maintained jointly by
the Field Cost Engineer and the appropriate contracts administrator for each contract package.
Together they review the Change Notice Summary Report shown in Figure 6-11 and identify to-go
activities.
LISTING OF NEGOTIATED PROPOSALS
FINAL
SETTLEMENT
INITIAL vs
CONTRACTOR'S BECHTEL FINAL CONTRACTOR'S
DATE CP # CONTRACTOR DESCRIPTION OF PROPOSAL PROPOSAL ESTIMATE SETTLEMENT PROPOSAL
(A) (B) (C) (D)
(C-A)
17-Mar-91 08 WINZINGER REMOVAL OF EXISTING CONCRETE SLAB 53,000 38,000 38,000 (15,000)
27-Apr-91 12 ROUSE CHANGE NOTICES #1 - 19A PLUS #23 SLUDGE PIT & WTB PIPE 411,000 215,000 248,000 (163,000)
27-Apr-91 12, 31 ROUSE, I & S YARD TANK FDNS (ROUSE PROPOSAL REJECTED, REBID & AWARDED TO I&S) 37,000 22,000 20,600 (16,400)
29-May-91 12 ROUSE YARD UTILITY RACK FOUNDATION (CN #43) 26,000 21,000 23,500 (2,500)
22-Jun-91 12 ROUSE CHANGE NOTICE #20, 21, 22, 26, 27, 28, 29, 31, & 32 73,000 38,000 47,500 (25,500)
27-Jun-91 12 ROUSE CHANGE NOTICE #33 TO 42, 44, & 45 147,137 59,000 83,043 (64,094)
29-Jun-91 10 I&L CHANGE NOTICE #11, 13, 14, & 18 27,500 18,000 20,200 (7,300)
17-Jul-91 12 ROUSE CHANGE NOTICE #46 TO 98 (PLUS UNSOLICITED PROPOSALS) 49,000 39,300 40,300 (8,700)
17-Jul-91 15 C. H. SCHWERTNER CHANGE NOTICE #2, 3, 5, 6, 8, 9, 12, & 28 48,783 34,326 40,972 (7,811)
28-Aug-91 10 IRWIN & LEIGHTON MIXED LOADS 73,217 27,300 38,345 (34,872)
28-Aug-91 10 IRWIN & LEIGHTON CRANE DOWN TIME 8,745 6,800 7,040 (1,705)
28-Aug-91 10 IRWIN & LEIGHTON ROADWAY MATS 14,077 2,300 5,170 (8,907)
10-Oct-91 04 DRAVO INSTALL UNIT HEATERS 72,000 16,800 16,800 (55,200)
07-Jan-92 05 PANGBORNE CONVERSION OF ELECTRICAL CONTRACT 500,000 200,000 200,000 (300,000)
TOTAL 1,540,459 737,826 829,470 (710,989)
FIGURE 6-12 - LISTING OF NEGOTIATED PROPOSALS
The Site Manager reviews the worksheet monthly. These worksheet reports are the primary tool used
to monitor projected contract costs with emphasis being placed on estimated to-go costs and review of
Allowance For Growth In Scope (AFGIS). Deviations from the previous month’s report are trended to
the home office to be incorporated into the Project Trend Report.
As mentioned above, the Change Notice Log is developed to assist in the statusing of the active
contracts to identify outstanding changes. This report is also used by project controls to status the
backlog of unevaluated changes and is used in preparing the Listing of Negotiated Proposals shown in
Figure 6-12.
Field project controls provides support to field contracts administration for other contract monitoring
reports including the Monthly Subcontractor Progress Table shown in Figure 6-13 and the
Subcontractor Data Report shown in Figure 6-14. Also a copy of the Subcontract Analysis Report is
shown in Appendix E and this document allows for evaluation of subcontract unit rate performance on
cost code/area/facility basis. More detailed tracking of contracts may be done on a bid item/pay item
basis in the contract monitoring submodule within PCWorks (See Appendix E for examples)
CO/CO Automation
The values for budgets, commitments, current estimates etc., are the basis for input to the Cost and
Commitment Program and other associated reports. The Cost and Commitment Program covers

materials as well as subcontracts. In the initial phase of the project when contracts are being awarded,
this program is run in the home office, but may be transferred to the field during the execution phase.
P ro je c t N o . 1 2 3 4 5 MONTHLY SUBCONTRACTOR PROGRESS TABLE By:

G e n e ra l R e s o u rce s P ilo t P la n t Date:
S t. Lo u i s , M o Are a : T o ta l P ro je c t Month Ending:
To-Date % Complete Last Month % Complete Subcontractor Manpower

(CUM) (CUM) T-D Earned MH (INCR) (INCR)
Fcst #2 A h e a d / ( B e h ind) Fcst #2
Contra c t No: Contra c to r Na m e : Contra c t S c o p e : Sched. Ac tual Fcst #2 Sched. Sched. Ac tual Fcst #2 Ac tual
T o ta l Dire c t Subcontracts
FIGURE 6-13 - MONTHLY SUBCONTRACTOR PROGRESS TABLE
PCWorks contains a Cost and Commitment module which handles the cost control reporting of all
commitment and actual cost to-date information for all subcontracts and materials.
On a monthly basis, the field finance and accounting department updates the cost to-date information
from the accounts payable records. Project controls reviews the cost-to-date totals with accounting
and verifies the correctness of commitment totals for materials with field procurement and for
subcontracts with the FCA during execution.
The purpose of a Cost and Commitment Report is to visually display and compare committed values
versus the budgeted and forecasted values so that discrepancies and/or inappropriate relationships
between the values can be identified, investigated and resolved. Refer to the Glossary of Terms
included in Appendix A for additional information.
Figure 6-15 shows a typical Cost and Commitment Variance Report. Additional Cost and Commitment
Report formats are included in Appendix E, Section 7. Shown in columns 1 through 4 of Figure 6-15,
are the current budget (allocated), the current forecast (to be committed), job-to-date (JTD)
commitments, and the job-to-date (JTD) paid (i.e. actual cost). Important variances or deltas are
calculated by comparing:

• The JTD commitments minus actual cost paid (Commitments To Pay - Column 5)
• The total forecasted cost minus the to-date committed cost (Forecast To Be Committed - Col. 6)
• The purchase orders(PO’s) and contracts for which commitments exceed the forecast
(Committed Over Forecast - Column 7), and
• The current budget allocated minus the current forecast(Column 8),
CONTRACT EXPENDITURE MONITORING

Bechtel Construction Corp. Explanations of Descriptions:
XYZ Project - Job No. 12345 Current Contract Value = Contract Award Value + Total Amendments Value
SUBCONTRACT DATA REPORT Estimated Final S/C Value = Current Contract Value + Potential Changes Value
Updated through February, 1997 Gross Paid Value = Invoice Value (Cost to Project for work performed) C = CONTRACT DATE
REPORT NO. 2 Current Contract Budget Value = Original Budget Value + Scope Changes Value F = FORECAST DATE
Current Contract Forecast Value = Current Budget Value + Scope Changes Value + Approved Trends Thru Trend Report No. 6 A = ACTUAL DATE
CONTRACT IDENTIFICATION COST SUMMARY PROGRESS AND COST INFORMATION
CONTRACT CONTRACT CURRENT CONTRACT ESTIMATED G R O S S P A I D SCHEDULE INFO. CURRENT CURRENT
CONTRACT CONTRACT DESCRIPTION CONTRACTOR A W A R D E D AMEND/AUTH CONTRACT POTENTIAL FINAL S/C TO-DATE PROGRESS START: C OR A CONTRACT CONTRACT
NO. TYPE AMOUNT AMOUNT VALUE CHANGES VALUE $ COMPL: BUDGET FORECAST
$ $ $ (ESTIMATED) $ (RETENTION) COMPL: F OR A $ $
LS: X Temporary Constr. Collins Electric $47,850 $54,200 $102,050 $0 $102,050 $100,698 PMT: 100% Start: 11-SEP-91 A $85,070 $85,070
FSC-001 UP: Pow e r PROG: 100% Compl: 17-JAN-92 C
TM: $0 Compl: 17-JAN-92 A
LS: CANCELED $0 $0 $0 $0 $0 $0 PMT: 0% Start: $0 $0
FSC-002 UP: PROG: 0% Compl:
TM: N/A Compl:
LS: X Site Preparation, Major J.H. Maxymillian, Inc. $433,452 $384,559 $818,011 $0 $818,011 $818,011 PMT: 100% Start: 22-OCT-91 A $835,392 $835,392
FSC-003 UP: Fnd Excavation, Sheet PROG: 100% Compl: 24-JAN-92 C
TM: Piling $0 Compl: 24-JAN-92 A
LS: Labor for Electrical Collins Electric $50,000 $37,350 $87,350 $0 $87,350 $30,042 PMT: 34% Start: 09-DEC-91 A $87,350 $87,350
FSC-004 UP: X Installation PROG: 81% Compl: 01-APR-92 C
TM: $0 Compl: 01-APR-92 F
LS: X Hook up water - D & M Mechanical $2,621 $0 $2,621 $0 $2,621 $2,621 PMT: 100% Start: 18-DEC-91 A $3,000 $2,621
FSC-005 UP: Temp. Office Contractor PROG: 100% Compl: 20-DEC-91 C
TM: N/A Compl: 20-DEC-91 A
LS: Guard Service Pinkerton $60,000 $0 $60,000 $100,000 $160,000 $8,635 PMT: 5% Start: 02-DEC-91 A $310,400 $160,400
FSC-006 UP: X PROG: 5% Compl: 16-JUL-93 C
TM: N/A Compl: 16-JUL-93 F
LS: X Railroad Spur New England Rail - $55,950 $0 $55,950 $0 $35,950 $0 PMT: 0% Start: 23-MAR-92 A $73,100 $73,100
FSC-007 UP: road Construction Co. PROG: 0% Compl: 17-APR-92 C
TM: N/A Compl: 27-MAR-92 F
LS: Plumbing Installation Henry Grodsky & Co. $60,000 $0 $60,000 $0 $60,000 $35,240 PMT: 59% Start: 02-JAN-92 A $60,000 $60,000
FSC-008 UP: X PROG: 59% Compl: 01-APR-92 C
TM: $0 Compl: 01-APR-92 F
LS: X Temporary Fencing Glidden Fence, Inc. $9,358 $0 $9,358 $0 $9,358 $9,358 PMT: 100% Start: 13-JAN-92 A $10,000 $10,000
FSC-009 UP: PROG: 100% Compl: 18-JAN-92 C
TM: N/A Compl: 18-JAN-92 A
LS: X Heavy Hauling Shaughnessy & Ahern $609,500 $0 $609,500 $0 $609,500 $0 PMT: 0% Start: 20-APR-92 C $288,000 $673,000
FSC-010 UP: PROG: 0% Compl: 01-OCT-92 C
TM: $0 Compl: 01-OCT-92 F
LS: X Underground Utilities J.H. Maxymillian, Inc. $407,996 $0 $407,996 $0 $407,996 $0 PMT: 0% Start: 16-MAR-92 A $396,700 $396,700
FSC-011 UP: PROG: 0% Compl: 12-JUN-92 C
TM: $0 Compl: 12-JUN-92 F
LS: X Condensate Pump J.H. Maxymillian, Inc. $9,470 $650 $10,120 $0 $10,120 $10,120 PMT: 100% Start: 24-FEB-92 A $0 $0
FSC-012 UP: Casing PROG: 100% Compl: 28-FEB-92 C
TM: $0 Compl: 27-FEB-92 A
LS: X Railroad Subgrade Joseph Rosati, Inc. $9,250 $0 $9,250 $0 $9,250 $0 PMT: 0% Start: 16-MAR-92 A $0 $0
FSC-013 UP: Preparation PROG: 100% Compl: 23-MAR-92 C
TM: $0 Compl: 20-MAR-92 A
LS: Site Electrical Work Collins Electric $2,000,000 $0 $2,000,000 $0 $2,000,000 $0 PMT: 0% Start: 06-APR-92 C $2,210,000 $2,210,000
FSC-014 UP: PROG: 0% Compl: 19-JUL-93 C
TM: X $0 Compl: 19-JUL-93 F
FIGURE 6-14 - SUBCONTRACT DATA REPORT
If either of the first two above deltas result in a negative variance, then the variance should be reduced
to zero employing the appropriate adjustments after making a thorough investigation. The third delta
requires adjustments to be made if the delta is positive. Finally, the last delta may be either positive or
negative. If negative, then the forecast exceeds the budget due to overruns.
This report is the first produced by the Cost Engineer and serves to flag any problems that need
resolution before the formal report is issued. This report is developed in accordance with the cost
codes and is one of the more detailed CO/CO reports produced. An example of a Cost Commitment
Management Report is shown in Figure 6-16. Other cost and commitment summaries and detailed
report options by PO/Contract and by cost code are displayed in Appendix E. Also refer to PCDP 4.07
for additional information.

Number: XXXXX PROJECT NAME Run Date:

Client's Name: Run Time
Location: Cost and Commitment Report Report Date:
Summary By PO / Contract - Through MARCH 1997

Variances
(1) (2) (3) (4) (5) =(3) - (4) (6) = (2) - (3) (7) (8) = (1) - (2)
Current Current Job-to-Date Job-to-Date Commitments Forecast Committed Budget
Budget Forecast (JTD) (JTD) To To Be Over minus
PO/CONTRACT (Allocated) (TBC) Commitments Paid Pay Committed Forecast Forecast
ZZ54.52 FIELD ENTERTAIMENT 156,409 156,409 172 172 0 156,237 0 0
ZZ54.54 FIELD COMMUNITY RELATIONS 50,000 50,000 151 151 0 49,849 0 0
ZZ54.57 FIELD FNM TRAINING 142,861 142,861 3,691 3,691 0 139,170 0 0
ZZ54.58 FIELD GENERAL EXPENSES / PETTY CASH 250,000 250,000 13,397 13,397 0 236,603 0 0
ZZ54.61 FIELD TELEPHONE & FAX SERVICE 100,000 100,000 6,558 6,558 0 93,442 0 0
ZZ54.62 FIELD TELEPHONE SERVICE 300,000 300,000 5,105 5,105 0 294,895 0 0
ZZ54.63 FIELD POSTAGE / DHL 353,740 353,740 361 361 0 353,379 0 0
ZZ54.64 FIELD COURIER SERVICE 120,000 120,000 361 361 0 119,639 0 0
ZZ54.71 FIELD COMPUTER HARDWARE / SOFTWARE 400,000 400,000 112,261 112,261 0 287,739 0 0
ZZ54.72 FIELD OFFICE FURNITURE / EQUIPMENT 500,000 500,000 60,310 60,310 0 439,690 0 0
ZZ54.8 FIELD OFFFICE SUPPLIES 745,353 745,353 32,745 32,745 0 712,608 0 0
ZZ61.2 FIELD CAMP BULIDING FACILITIES 25,000 25,000 38,810 38,810 0 -13,810 13,810 0
ZZ61.41 FIELD UTILITIES 1,605,658 1,605,658 9,787 9,787 0 1,595,871 0 0
ZZ61.5 FIELD SECURITY 0 0 22,684 22,684 0 -22,684 22,684 0
ZZ61.6 FIELD PIONEER CAMP 0 0 166,940 166,940 0 -166,940 166,940 0
ZZ63.1 FIELD LOCAL EXPENSES 20,000 20,000 184 184 0 19,816 0 0

(GOVERNMENT)
ZZ64.1 FIELD LOCAL PERSONNEL 30,000 30,000 13,243 13,243 0 16,757 0 0
RECRUITING
ZZ71.42 HO CONSULTANTS 357,788 357,788 14,771 14,771 0 343,017 0 0
ZZ71.51 HO BUSINESS TRAVEL 810,250 810,250 187,670 187,670 0 622,580 0 0
ZZ71.53 HO ENTERAINMENT 300,000 300,000 2,678 2,678 0 297,322 0 0
ZZ72.12 HO FACILITY OPERATING EXPENSE 256,993 256,993 31,724 31,724 0 225,269 0 0
FIGURE 6-15 - COST AND COMMITMENT REPORT
Run date:
Data date: Cost Commitment Management Report
RMCT: 1.3 By Category
(Pre-Committed and Committed-As-Paid)
C <----------------- COMMITMENT---- ---------------------> <----------------------- T O - D A T E C O S T ---------------------> <------------------------- T H I S P E R I O D C O S T --------------------->

A DESCRIPTION P.O. SUBCONTRACT TOTAL P.O. SUBCONTRACT TOTAL P.O. SUBCONTRACT TOTAL
= ============================ ========= ============ =========== ============ ============ =========== ============== ============== ============
0 OWNER COSTS 0.00 10600.00 10600.00 0.00 10600.00 10600.00 0.00 0.00 0.00
1 CONCRETE 974993.58 0.00 974993.58 974993.58 0.00 974993.58 0.00 0.00 0.00
2 STEEL 2113749.96 2876645.86 4990395.82 212171.96 747862.61 960034.57 0.00 0.00 0.00
3 HRSG 13279604.14 0.00 13279604.14 3970018.84 0.00 3970018.84 0.00 0.00 0.00
4 MECHANICAL EQUIPMENT 47315014.41 1187533.00 48502547.41 26819699.37 0.00 26819699.37 0.00 0.00 0.00
5 PIPE 2604903.85 0.00 2604903.85 390206.42 0.00 390206.42 0.00 0.00 0.00
6 CONTROL/INSTRUMENTATION 1535680.00 0.00 1535680.00 82500.80 0.00 82500.80 0.00 0.00 0.00
7 ELECTRICAL EQUIPMENT 4544073.51 0.00 4544073.51 16966.31 0.00 16966.31 0.00 0.00 0.00
8 ELECTRICAL BULKS 312175.65 3169123.00 3481298.65 196371.65 0.00 196371.65 0.00 0.00 0.00
9 DISTRIBS 2315604.88 94256.84 2409861.72 2315604.88 136595.62 2452200.50 0.00 0.00 0.00
S SALES TAX 134840.32 0.00 134840.32 134840.32 0.00 134840.32 0.00 0.00 0.00
======= TOTAL PROJECT ======= 75130640.30 7338158.70 82468799.00 35113374.13 895058.23 36008432.36 0.00 0.00 0.00
FIGURE 6-16 - COST COMMITMENT MANAGEMENT REPORT

DISTRIBUTABLE REPORTS
Distributables control tools, which should be set up for monthly statusing, consist of the following:
1. Material and Subcontract expenditure curves for all major distributable accounts (i.e. 51, 52, and
53), showing budget, forecast, and cost to-date
2. Manual jobhour curve, including manual support labor for all major distributable jobhour accounts,
showing budget, current forecast, and expended to-date.
3. Curve showing distributable manual jobhours spent as a percentage of direct manual jobhours, to-
date and over selected intervals of time (e.g. monthly or weekly as appropriate).
4. Field Non-Manual Organization Chart.
5. Field Non-Manual Bar Chart Schedule showing budget, forecast, and actual durations by position.
Actual start dates and release dates should be recorded.
6. Construction Equipment Schedules showing count by type of equipment for budget, forecast, and
actual by month.
Figure 6-18 summarizes a typical informational flow for distributable material and subcontracts.
REG. No. PO NO. 16

FIELD MATERIAL REQUISITION
MRI No. SUPPLIER 17
Job No. Date Date of Order
TERMS 18
Date Material Req’d. Prepared by:
F.O.B. 19
Notify Deliver to:
Approved by 2. 3. VIA 20
1.
5. 6. SHIP DATE 21
4.
Item Quantity Stock Code - DESCRIPTION - Full Detail cost code unit cost total cost unit cost total cost unit cost total cost
12 13 14 15 22
MRR No Date Rec’d. P/L No, Totals 23

27 28 29
Shipper Origin Carrier Quoted 24
30 by
F/B No. PPD 34 Delivery is: Complete 25
33 Collect 35 Partial Date
Received by: Prepared By: Date 26
36 37 38 Buyer
FIGURE 6-17 - FIELD MATERIAL REQUISITION
Field Material Requisitions (FMRs) as shown in Figure 6-17 are initiated by the Field Engineers or
Superintendents. FMRs are typically approved by the Site Manager, Field Superintendent, or Project
Field Engineer. The FMR is reviewed by the Field Cost Engineer for cost coding and analysis for
deviations against the budget/forecast for the identification of a possible trend. Field Procurement

purchases the material or services utilizing the FMR during the bid, evaluation and award process.
Invoices reviewed by accounting are paid referencing the FMR for proper project cost code distribution
on the Accounts Payable Ledger (APL). The APL is the source document that provides actual cost
information to the Field Cost Engineer on distributable material and subcontract cost. Also, the CO/CO
report is another source of this information.
FIELD MATERIAL REQUISITION (FMR)
Field Engineer / Superintendents:

- Review work operation
- Initiate
REVIEW
Project Superintendent:
- Review for completeness against

Execution Plan
- Signature
REVIEW
Cost Engineer:
- Check Budget / Forecast

- Assign Cost Code
- Identify for possible trend
PROCESS
Field Procurement Manager:
- Issue Purchase Order
PROCESS
Field Accounting Manager:
- Pay Invoice per Cost Code

Product Output:
- Accounts Payable Log (APL)
PROCESS
Field Cost Engineer:
- Input into Cost Control Program
Product Output:
- Cost and Commitment Report
- Construction and Tools Report
ANALYSIS REVIEW
Cost Engineer:
- Construction Equipment Schedules
- Construction Equipment and Tools Report
- Identify Trend TREND PROGRAM
Cost / Schedule Engineer:
CORRECTIVE ACTION See Section 106.0 Trending / Forecasting
Construction Manager:
- Changes to work operation

(equipment, material,
quantity, and/or
changes in personnel)
FIGURE 6-18 - DISTRIBUTABLE MATERIAL/SUBCONTRACT COST CONTROL INFORMATION FLOW CHART

The formats of the FMR and APL are established at the beginning of the project to verify if they are
compatible with procurement, accounting and cost programs. It is noted that FMR can be used to
purchase direct cost related materials in the field as well.
D IS T R IBUTABLE M A T E R IALS A N D S U B C O N T R A C T S C O S T S U M M A R Y
TO-DATE CURRENT
CURRENT CURRENT PLANNED TO-DATE @ COMPLETION
BUDGET FORECAST EXPENDITURE ACTUALS FORECAST
T E M P O R A R Y C O N S TRUCTION FACILITIES
51.1 TEMP BLDG MATERIALS 219.3 220.9 198.9 261.9 270.0

51.2 TEMP ROADS/FENCES/LAYDOWN 110.6 105.3 104.3 95.3 105.3
51.41 TEMP AIR, WATER, GAS,SEWER 218.4 220.0 210.7 185.9 200.0
51.42 TEMP POWER, LIGHT, COMMUN 215.9 258.8 238.4 410.3 420.0
5 1 . 5 MIS C T E M P C O N S T 100.5 90.0 83.0 48.8 50.0
SUBTOTAL TEMP CONSTRUCTION 864.7 895.0 835.3 1002.2 1045.3
MIS C E L L A N E O U S C O N S TRUCTION S E R V I C E S
51.1 CLEANUP 29.8 30.0 29.3 56.1 65.0

52.2 SCAFFOLDING 109.2 90.0 88.0 115.9 125.0
5 2 . 5 MAINT OF TOOLS AND EQUIPMENT 119.1 120.0 117.2 70.8 80.0
52.61 WELDER TESTING 9.9 10.0 9.7 6.2 7.0
52.65 DRUG & ALCOHOL TESTING 35.7 36.0 35.2 34.4 37.9
52.66 SPECIAL RECRUITING 0.0 40.0 40.0 7.1 7.1
52.81 SURVEY MATERIALS 99.3 90.0 89.0 20.3 21.0
52.82 GUARD SERVICE 148.9 150.0 134.2 114.4 125.0
52.9 WEATHER /STORM RELATED 49.5 40.0 38.0 10.1 15.0
SUBTOTAL CONST SERVICES 601.3 606.0 580.6 435.3 483.0
C O N S TRUCTION EQUIPMENT /TOOL/S U P P L I E S
53.11 CONSTRUCTION EQUIPMENT - RENTAL 1849.5 1861.1 1848.2 1900.7 2000.0

5 3 . 1 3 CONSTRUCTION EQUIPMENT - O&M 580.7 585.0 559.0 254.2 300.0
5 3 . 2 S MALL TOOLS 514.6 521.0 509.0 534.1 550.0
53.41 FUELS & LUBRICANTS 82.3 78.8 74.8 90.3 95.0
53.42 OTHER CONSUMABLES 263.5 249.6 243.8 448.8 460.0
53.43 SAFETY RELATED 39.7 40.0 39.1 154.3 160.0
53.5 PURCHASED UTILITIES 248.1 250.0 237.3 70.1 80.0
SUBTOTAL CONST EQUIP/TOOLS 3578.4 3585.5 3511.2 3452.5 3645.0
TOTAL MANUAL DIS TR IBS 5044.4 5086.5 4927.1 4890.0 5173.3
FIGURE 6-19 - DISTRIBUTABLE MATERIALS AND SUBCONTRACTS COST SUMMARY
Typically, FMRs are written, approved, and cost coded daily. Field procurement purchases the
material or services to meet the delivery dates on the FMR. The Field Accounting Office Manager
issues the APL on the seventh working day of the month. The Field Distributable Report is normally
issued by the 20th day of the month.
The Field Distributables Report compares the accrued actuals by account for material and/or
subcontract costs and may include jobhour actuals against budget, forecast, or target. These are
typically compared to a planned value, as shown in Figure 6-19, and presented graphically for major
distributable accounts, as shown in Figures 6-20, 6-21, and 6-22. This summarization allows the
project to monitor cost against the plan which can be used for forecasting, cash flow, and other control
programs.
Detailed information for distributable materials and subcontracts are tracked in the project CO/CO
which is covered earlier in this section in the subsection on subcontract/materials cost control.
Examples of summary presentation for distributable materials are included in Section 4, Project
Summary Reports. Refer to PCDP 4.07 (Part D) for additional information on distributable materials
and subcontracts.

D ISTRIBUTABLE MATERIAL & S/C COSTS

Construction Facilities (51 Accts)
500 $1,500
400 $1,200
Cumulative Costs($1,000s)
Monthly Costs ($1,000s)
300 $900
200 $600
100 $300
0 $-
Jul-96
Budget Sep-96
Monthly Nov-96
Distrib Matl Jan-97 Mar-97 Fcst
May-97 Jul-97 MatlSep-97
Monthly Distrib Nov-97 Jan-98 Actual Monthly Distrib Matl
Budget Cum Distrib Matl Fcst Cum Distrib Matl Actual Cum Distrib Matl
Distrib Material Jul-96 Aug-96 Sep-96 Oct-96 Nov-96 Dec-96 Jan-97 Feb-97 Mar-97 Apr-97 May-97 Jun-97 Jul-97 Aug-97 Sep-97 Oct-97 Nov-97 Dec-97 Jan-98 Feb-98
Monthly Budget $0 $25 $76 $181 $69 $36 $31 $31 $34 $34 $42 $37 $35 $35 $34 $33 $34 $32 $28 $32
Distrib Fcst $27 $32 $79 $28 $24 $30 $25 $15
Matl Actual $0 $0 $138 $125 $246 $35 $52 $42 $29 $18 $24 $20
Cum Budget $0 $25 $101 $282 $351 $387 $418 $449 $483 $517 $559 $596 $631 $666 $700 $733 $767 $799 $827 $859
Distrib Fcst $729 $756 $788 $867 $895 $919 $949 $974 $989
Matl Actual $0 $0 $138 $263 $509 $544 $596 $638 $667 $685 $709 $729
FIGURE 6-20 - DISTRIBUTABLE MATERIAL AND SUBCONTRACT COSTS - CONSTRUCTION FACILITIES
D IST R I B U T A B L E M A T E R I A L & S / C C O S T S
Construction Services (52 Accts)
200 $800
160
$600
120
$400
80
$200
40
0 $-
Jul-96 Sep-96 Nov-96 Jan-97 Mar-97 May-97 Jul-97 Sep-97 Nov-97 Jan-98
Budget Monthly Distrib Matl Fcst Monthly Distrib Matl Actual Monthly Distrib Matl
Monthly Budget $0 $4 $16 $22 $29 $39 $44 $48 $44 $46 $43 $46 $46 $45 $34 $30 $23 $19 $13 $12
Distrib Fcst $27 $38 $45 $36 $28 $30 $10 $5
Matl Actual $0 $0 $7 $13 $48 $24 $57 $39 $47 $41 $21 $34
Cum Budget $0 $4 $20 $41 $70 $109 $153 $201 $245 $291 $334 $380 $426 $471 $505 $535 $558 $577 $591 $603
Distrib Fcst $330 $357 $395 $440 $475 $504 $534 $544 $549
Matl Actual $0 $0 $7 $20 $68 $92 $149 $188 $235 $275 $296 $330
FIGURE 6-21 - DISTRIBUTABLE MATERIAL AND SUBCONTRACT COSTS - CONSTRUCTION SERVICES

DISTRIBUTABLE MATERIAL & S/C COSTS

Construction Eqpt/Tools (53 Accts)
1,000 $4,000
800
$3,000
600
$2,000
400
$1,000
200
0 $-
Jul-96 Sep-96 Nov-96 Jan-97 Mar-97 May-97 Jul-97 Sep-97 Nov-97 Jan-98
Budget Monthly Distrib Matl Fcst Monthly Distrib Matl Actual Monthly Distrib Matl
Monthly Budget $2 $48 $96 $203 $321 $354 $309 $246 $234 $224 $221 $214 $195 $160 $174 $106 $78 $58 $49 $25
Distrib Fcst $120 $191 $196 $15 $160 $110 $50 $20
Matl Actual $0 $0 $47 $125 $328 $291 $247 $209 $234 $220 $189 $211
Cum Budget $2 $50 $146 $349 $670 $1,024 $1,333 $1,579 $1,813 $2,037 $2,258 $2,472 $2,667 $2,827 $3,001 $3,107 $3,185 $3,243 $3,292 $3,317
Distrib Fcst $2,101 $2,221 $2,412 $2,608 $2,623 $2,783 $2,893 $2,943 $2,963
Matl Actual $0 $0 $47 $172 $500 $791 $1,038 $1,247 $1,481 $1,701 $1,890 $2,101
FIGURE 6-22 - DISTRIBUTABLE MATERIAL AND SUBCONTRACT COSTS - CONSTRUCTION TOOLS AND
EQUIPMENT
Detailed performance information for distributable manual labor is tracked in the QURR covered earlier
in a related subsection. Examples of summary presentations are included in Section 4, Project
Summary Reports. Refer to PCDP 4.06 for more information on distributable labor.
The key planning tool for developing the field nonmanual plan is the bar chart, shown in Figure 6-23,
which displays the staffing requirements, types of assignments, durations and grades for each
position. A chart may be prepared during the proposal stage by construction. If not, construction will
prepare one at time of award. The Site Manager has overall responsibility for controlling nonmanual
jobhours for the project. Individual functional area field supervisors are responsible for controlling
staffing within their groups. The field nonmanual bar chart is updated showing status on a monthly
basis.
Once the field non-manual bar chart has been developed, the field non-manual labor analysis, as
shown in Figure 6-24, can be prepared. For positions for which candidates have not been identified,
the Field Cost Engineer should use average rates for an identified grade. The wage rate input for
each position should be the bare wage without payroll adds. Payroll adds and escalation are bottom
line adjustments. The analysis is statused and revised on a monthly basis.
The Field Nonmanual Cost Report, including graphs, serves as the overall summary for field
nonmanual jobhours and costs. The report is issued monthly with updated actuals as soon as
practical after the Bechtel accounting cut-off date. Scheduled and forecast expenditures are reviewed
and updated quarterly. In lieu of issuing a separate document, this report is often included as part of
the Field Distributables Report shown in Figure 6-25. The Field Cost Engineer compares actual cost to
budgets and forecasts, analyzes and points out potential impacts. The Field Planner must evaluate
staffing for consistency with the schedule.

Examples of related nonmanual summary graphs are included in Section 4 under Field Progress,
Performance, and Resource Curves. Refer to PCDP 4.05 for more information. The overall work
process flow chart for nonmanual cost control is shown in Figure 6-26.
SEMASS - WASTE TO ENERGY EXPANSION FLD NON-MANUAL BAR CHART
91 92 93 94
TOT S/T O/T O/T TOTAL
POSITION NAME A S O N D J F M A M J J A S O N D J F M A M J J A S O N D J F M A M J MAN HOURS % HOURS HOURS
MTH 161
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34
NOTICE TO FIRST SET SET ENERGIZE STM TURB TRANSFER

PROCEED CONC DRUMS T/G HYDRO BLOW ROLL DATE
V V V V V V V V V
PROJECT SUPT. L GREGG, J. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 27 4355 0% 0 4355

P R O J S E C R E T A RLYL A R S O N , R . 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 25 4033 5% 202 4235
FIELD SUPT. P SHOURIE, S. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 20 3226 5% 161 3387

ELEC SUPT. P LEWIS, J. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 15 2420 5% 121 2541
CIVIL SUPT. T MARKLE, R. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 19 3065 5% 153 3218
PIPING SUPT. P 1 1 1 1 1 1 1 1 1 1 1 1 1 13 2097 5% 105 2202
MECH SUPT. T 1 1 1 1 1 1 1 1 1 1 10 1613 5% 81 1694
C O S T / S C H S U P V P. E R V I N , R . 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 24 3871 5% 194 4065

S C H C N T R L E N G P. V O Y T E L L , K . 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 21 3387 5% 169 3556
COST/CNTRL ENG
T.COCHRAN, P. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 23 3710 5% 186 3896
PROJ FLD ENG. P SHELTON, M. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 23 3710 5% 186 3896

LD CIVIL ENG. L FRITZ, R. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 16 2581 5% 129 2710
CIVIL ENG. T PAULEY, L. 1 1 1 1 1 1 1 1 1 9 1452 5% 73 1525
CIVIL SURVEY T 1 1 1 1 1 1 1 1 1 9 1452 5% 73 1525
LD PIPE ENG. P WILLIAMS, G. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 18 2903 5% 145 3048
S M P I P E E N G / H NP GW
RESBER, S. 1 1 1 1 1 1 1 1 1 1 1 1 1 13 2097 5% 105 2202
MECH ENG. L FREEMAN, R. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 16 2581 5% 129 2710
INSTR ENG. T 1 1 1 1 1 1 1 1 1 1 1 11 1774 5% 89 1863
LD ELEC ENG. P VAN BUSKIRK, R. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 19 3065 5% 153 3218
ELEC ENG. P 1 1 1 1 1 1 1 1 1 1 1 1 1 1 14 2258 5% 113 2371
S E T R O U T E E N G T. 1 1 1 1 1 1 1 1 1 9 1452 5% 73 1525
DOCUMENT CNTR
L LM
. cCAULEY, M. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 20 3226 5% 161 3387
CONTR ADMIN. T MURDOCK, S. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 19 3065 5% 153 3218

S U B C O N T R C O OT
RD. 1 1 1 1 1 1 1 1 1 1 10 1613 5% 81 1694
PROC. SUPV. P TERRILL, R. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 19 3065 5% 153 3218

S E N I O R B U Y E R P MARTINO, J. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 19 3065 5% 153 3218
MATLS SUPV. L NOONAN, J. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 16 2581 5% 129 2710
F L D A C C T G . S U PPV .M c C O Y , B . 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 19 3065 5% 153 3218

PAYROLL P STRIPLING, J. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 18 2903 5% 145 3048
TIMEKEEPER L ALLEN, K. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 17 2742 5% 137 2879
F&A/PROC SECTY
L. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 18 2903 5% 145 3048
S A F E T Y / S E C U R IPT Y
DeMEIO, P. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 20 3226 5% 161 3387
NURSE L FORZIATI, M. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 15 2420 5% 121 2541
N/S ENG. T 1 1 1 1 4 645 5% 32 677
17 9 6 2 2 0 0 0 0 0 0 0 0 568 91621 5% 4364 95985

TOTAL NON-MANUALS 1 4 8 14 18 23 24 25 27 29 30 30 32 32 32 31 31 30 30 30 28 23
ACTUALS 0 0 7 10 17 21 21 23 23
NOTE: SHADING INDICATES ACTUALS

4.76%
FIGURE 6-23 - FIELD NON-MANUAL BAR CHART

S AMP LE P R O J E C T FIELD NON-MANUAL WAGE RATE ANALYS IS
S .T. O.T. TOTAL

TO-GO S .T. O.T. TOTAL WAGE WAGE S .T. O.T. TO-GO
P O S ITION P/T/L NAME MONTHS HOURSHOURSHOURS R ATE R ATE GRADE WAGES WAGES WAGES
PROJECT SUPT. L GREGG, J. 18 2,826 0 2,826

PROJ SECRETARY L LARSON, R. 18 2,826 141 2,967
FIELD SUPT. P SHOURIE, S. 14 2,198 110 2,308

ELEC SUPT. P LEWIS, J. 15 2,355 118 2,473
CIVIL SUPT. T MARKLE, R. 11 1,727 86 1,813
P IP ING SUPT. P 13 2,041 102 2,143
MECH SUPT. T 10 1,570 79 1,649
COST/SCH SUPV. P ERVIN, R. 16 2,512 126 2,638

SCH CNTRL ENG. P VOYTELL, K. 14 2,198 110 2,308
COST/CNTRL ENG. T COCHRAN, P. 16 2,512 126 2,638
P R O J F LD ENG. P SHELTON, M. 16 2,512 126 2,638

LD CIVIL ENG. L FRITZ, R. 8 1,256 63 1,319
CIVIL ENG. T PAULEY, L. 6 942 47 989
CIVIL SURVEY T 3 471 24 495
LD PIPE ENG. P WILLIAMS, G. 14 2,198 110 2,308
S M PIPE ENG/HNGRS P WEBER, S. 12 1,884 94 1,978
MECH ENG. L FREEMAN, R. 12 1,884 94 1,978
INSTR ENG. T 11 1,727 86 1,813
LD ELEC ENG. P VAN BUSKIRK, R. 15 2,355 118 2,473
ELEC ENG. P 13 2,041 102 2,143
SET ROUTE ENG. T 9 1,413 71 1,484
DOCUMENT CNTRL. L McCAULEY, M. 15 2,355 118 2,473
CONTR ADMIN. T MURDOCK, S . 14 2,198 110 2,308

SUBCONTR COORD. T 10 1,570 79 1,649
PROC. SUPV. P TERRILL, R. 13 2,041 102 2,143

SENIOR BUYER P MARTINO, J. 13 2,041 102 2,143
MATLS SUPV. L NOONAN, J. 12 1,884 94 1,978
FLD ACCTG. SUPV. P McCOY, B. 14 2,198 110 2,308

PAYROLL P S T R IP LING, J. 12 1,884 94 1,978
TIMEKEEPER L ALLEN, K. 12 1,884 94 1,978
F&A/PROC SECTY. L 14 2,198 110 2,308
SAFETY /SECURITY P D e MEIO, P. 14 2,198 110 2,308

NURSE L FORZIATI, M. 13 2,041 102 2,143
N/S ENG. T 4 628 31 659
TOTALS 424 66,568 3,187 69,755 1,930,472 111,549 2,042,021
TOTAL TO-GO WAGES: 2,042,021
ESCALATION: 81,681
PAYROLL ADDS: 898,489

TOTAL TO-GO HOURS: 69,755
TOTAL TO-GO DOLLARS: 3,022,190
TOTAL TO-DATE HOURS: 19,154
TOTAL TO-DATE DOLLARS: 561,021
CURRENT F/C HOURS: 88,909
CURRENT F/C DOLLARS: 3,583,211
ORIGINAL BUDGET HOURS: 90,000
ORIGINAL BUDGET DOLLARS: 3,350,000
APPR SCOPE CHANGE HOURS: 2,500
APPROVED SCOPE CHANGES: 150,000
CURRENT BUDG HOURS: 92,500
CURRENT BUDGET DOLLARS: 3,500,000
ANTICIPATED OVERRUN(+)/UNDERRUN(-): (3,591)
ANTICIP ATED OVERRUN(+)/UNDERRUN(-) 83,211
COST ANALYSIS HOURS ANALYSIS
FIGURE 6-24 - FIELD NON-MANUAL WAGE RATE ANALYSIS

DI S T R I B' S B U D G E T v s ACTUAL AS OF _ _ _ _ _ _
<- - - - - - - - - - - $ MATERI ALS - - - - - - - - - - - > < - - - - - - - - - - - - - - HOURS - - - - - - - - - - - - - - >

DESCRI P T I ON BUDGET SCHEDULED ACTUAL BUDGET SCHEDULED ACTUAL
F I ELD OFFI CE 100, 000 19, 048 43, 975 500 240 171
WAREHOUSES 40, 300 6, 300 9, 644 500 110 160
CHANGE HOUSE 32, 000 6, 000 18, 990 200 91 58
FABRI CATI ON SHOP 10, 000 2, 000 0 0 0 0
BRASS ALLEY 4, 200 1, 000 1, 572 100 56 54
F I RST AI D OFFI CE 40, 000 13, 500 9, 068 200 121 5
WAREHOUSE, OF F S I TE 164, 000 21, 600 0 0 0 0
ACCESS ROAD DEVELOPMENT 50, 000 10, 000 0 200 59 8
T E MPORARY PARKI NG & LAYDOWN AREA 82, 000 38, 800 30, 884 600 114 135
T E MPORARY FENCI NG 12, 000 4, 000 930 0 0 0
CONSTRUCTI ON WATER 3, 500 3, 500 2, 353 400 241 21
CONSTRUCTI ON SEWER 90, 000 38, 000 26, 092 200 113 86
CONSTRUCTI ON POWER 148, 000 107, 091 71, 465 3, 000 452 367
MI S C . T E MPORARY CONST. ( I NCL SAFETY) 35, 000 4, 200 26, 818 4, 000 592 1, 129
TOTAL CONSTRUCTI ON FACI L I T I E S 811, 000 275, 039 241, 791 9, 900 2, 188 2, 194
CLEAN UP 25, 000 6, 030 5, 312 10, 000 922 664

SCAFFOLD ( GENERAL PURPOSE) 25, 000 5, 500 14, 809 2, 000 147 195
MATERI AL HANDLI NG ( I NCL DUNNAGE) 7, 500 1, 800 2, 315 10, 000 1, 528 1, 965
WAREHOUSI NG 0 0 0 3, 000 423 435
MAI NTENANCE OF TOOLS & EQUI P . 100, 000 18, 000 3, 043 3, 000 532 177
WELDER TESTI NG 12, 500 2, 000 1, 243 1, 000 121 186
UNALLOCATED 804, 340 226, 505 0 2, 000 0 683
UNALLOCATED - CCI 0 0 0 0 0 46
SURVEYOR SERVI C E S 50, 000 23, 700 16, 218 6, 000 1, 544 1, 834
GUARD SERVI CES 50, 000 7, 500 4, 215 0 0 0
SHOWUP & VOTI NG TI ME 0 0 0 3, 000 1, 140 911
ON- OFF EQUI P MENT 0 0 0 2, 000 833 290
OTHER SERVI CES 6, 000 1, 200 0 0 0 0
MAI NT OF PERMANENT PLANT EQUI P MENT 0 0 23 1, 000 97 0
WEATHER PROTECTI ON 100, 000 75, 000 129, 176 4, 000 1, 499 2, 152
WEATHER RELATED REPAI R 9, 000 2, 000 794 1, 200 346 687
TOTAL CONSTRUCTI ON SERVI C E S 1, 189, 340 369, 235 177, 148 48, 200 9, 131 10, 225
CONSTRUCTI ON EQUI P MENT 819, 000 214, 400 213, 667

S MALL TOOLS 200, 000 57, 000 128, 956
F R E I GHT ON TOOLS & EQUI P MENT 10, 000 3, 900 1, 310
FUELS & LUBRI CANTS 50, 000 13, 100 6, 042
CONSUMABLES 350, 000 49, 000 87, 272
TOTAL EQUI P MENT, TOOLS & SUPPLI E S 1 , 4 2 9 , 0 0 0 337, 400 437, 246 0 0 0
DI S T R . MANUAL 3, 429, 340 981, 674 856, 186 58, 100 11, 319 12, 419
STARTUP MANUAL 1, 068, 008 0 0 19, 929 0 8
TOTAL MANUAL 4, 497, 348 981, 674 856, 186 78, 029 11, 319 12, 427
NON- MANUAL LABOR 95, 985 25, 145 19, 457

RELOCATI ONS 613,376 256, 159 116, 478
TDY' S 246,000 58, 000 41, 610
BUSI NESS TRI P S 77,700 23, 100 21, 084
O F F I CE FURNI TURE 11,500 9, 875 15, 008
O F F I CE EQUI P MENT 62,200 44, 441 58, 165
O F F I CE SUPPLI E S 73,000 16, 500 17, 346
TELEPHONE 67,500 11, 700 16, 342
SUBCONTRACTS 0 0 2, 719
MI SCELLANEOUS 24, 440 6, 822 1, 219
TOTAL FI ELD NON- MANUAL 1, 175, 716 426, 597 289, 970 95, 985 25, 145 19, 457
STARTUP NON- MANUAL 216, 838 0 0 13, 386 0 0
TOTAL FI ELD & STARTUP NON- MANUAL 1, 392, 554 426, 597 289, 970 109, 371 25, 145 19, 457
I NSURANCE 0 0 2, 770
P E R MI TS & LI CENSES 0 0 10, 306
TOTAL I NSURANCE & PERMI T S 0 0 13, 076
FIGURE 6-25 - CONSTRUCTION DISTRIBUTABLE BUDGET SUMMARY

AWARDED CONTRACT,
APPROVED SCOPE CHANGES &
FIELD DEPARTMENT INPUT
TO-GO MANMONTHS
NON-MANUAL BAR CHART
TO DATE JOBHOURS,
SALARIES, ADDS
F&A
TO DATE / TO-GO JOBHOURS,

SALARIES, PAYROLL ADDS
WAGE RATE ANALYSIS
TO DATE COSTS
BY CATEGORY
F&A
COST
REPORTS
HISTORICAL BECHTEL PROJECT

COST SERVICES FINANCIAL
REPORT REPORT STATUS
REPORT
FIGURE 6-26 - FIELD NON-MANUAL JOBHOUR/COST CONTROL FLOW CHART

PROJECT CONTROLS DELIVERABLES MATRIX - COST CONTROL

ATTACHMENT 6-1
SYSTEM/ DESCRIPTION/ RESPONSIBLE TIMING OF FREQ. REF.
DELIVERABLE FUNCTION LOC. PERSON TOOL IMPLEMENT. ISSUED PROCED.
FIELD NONMANUAL JOBHOUR & COST CONTROL
Field Nonmanual Schedule of planned F Cost Engr Excel 1 Monthly 4.05
Bar Chart field nonmanual staffing
Schedule including wage rates
and total estimated
payroll cost by
classification and
individual; status, actual
and forecast is also
displayed
Field Nonmanual Graphical displays of F Cost Engr Excel 1 Monthly 4.05
Staffing / Jobhour planned versus actual with Fld N-
Graphs field nonmanual M Cost Rpt
personnel staffing levels
and cumulative jobhour
expenditures
Field Nonmanual Status of field F Cost Engr Excel 1 Monthly 4.05
Cost Report nonmanual labor and
materials cost to-date
versus scheduled to-
date and total budget by
detail cost code.
Field Nonmanual Graphical display of F Cost Engr Excel 1 Monthly 4.05
Payroll/ Material planned versus actual
Cost Graphs manual staffing levels.
FIELD MANUAL JOBHOUR & COST CONTROL
Manual Labor Graphical display of F Cost Engr Excel 1 Monthly 4.06
Staffing Graph planned versus actual
manual staffing levels
Direct & Graphical display of F Cost Engr Excel 1 through 2 Monthly 4.06
Distributable planned versus actual
Manual Labor cumulative manual
Jobhour Graphs jobhour expenditures by
direct labor,
distributable labor, and
distributables as a
percent of directs
Quantity Unit Quantity and labor unit F Cost Engr PCWorks 1 through 2 Weekly 4.06
Rate rate and performance Craft
Report(QURR) reports produced by Perform.
comparing actual
versus budgeted,
targeted, or forecasted
weekly jobhours by
detailed cost code;
summary level reports
are also produced.
Craft Graphical displays of F Cost Engr Excel 2 Monthly 4.06
Performance budgeted versus
Graphs scheduled versus actual
craft labor performance
by major bulk
commodity: a
comparison of 1.0 and
current performance to
Global Unit Rates is


ATTACHMENT 6-1
also provided.
Craft Graphical display of F Cost Engr Excel 1 Weekly 4.06
Absenteeism craft absentee rate over
Graph time by craft and by
total manual manpower.
Craft Distribution Absolute and F Cost Engr PCWorks 2 Monthly 4.06
Report percentage distribution Craft (Updated
of budget, forecast and Perform. Weekly)
actual labor hours by
cost code stem account
by craft.
Craft Cost Summary comparison F Cost Engr PCWorks 2 Weekly 4.06
Summary Report of budgets, targets, and Craft
forecasts with to-date Perform.
and current month
information for
jobhours, dollars wage
rates by craft.
Manual Labor Comparison of to-date F Cost Engr PCWorks 2 Weekly 4.06
Cost Analysis and current period Craft
information by craft for Perform.
wage rates and payroll
dollars with budgets
rates by cost code stem
account.
Manual Payroll Graphical display of F Cost Engr Excel 2 Monthly 4.06
Cost Graph planned versus actual
cumulative manual
payroll expenditures.
Field Labor Category-level summary F Cost Engr PCWorks 1 through 2 Weekly 4.06
Summary of the QURR providing Craft
jobhour, performance Perform.
and percent complete
data.
Field Weekly One page recap of F Cost Engr PCWorks 1 through 2 Weekly 4.06
Progress & actual versus planned Craft
Performance progress and Perform./
Table performance by cost Excel
code category.
MATERIAL/(SUB)CONTRACT CONTROL
Bid Evaluations Detailed cost DO/F Trend Engr with Excel As Required As 4.07
evaluations of vendor field support Required
bids on a limited as-
required basis
(particularly complex
unit price bids such as
shop-fabricated pipe
P.O. SC Cost and schedule DO/F Trend Engr with Excel As Required As 4.07
Changes & evaluations of purchase field support Required
Claims order and (sub)contract
Evaluations changes or claims.
Cost & Detailed recording of DO/F Cost Engrs PCWorks 2 through 3 Monthly 4.07
Commitment project cost and COCO
Report commitments by P.O./
(sub)contract and


ATTACHMENT 6-1
project code of
accounts with reference
to budget; used to
forecast
material/(sub)contract
costs. Summary report
by P.O./(sub)contract
and stem accounts are
generated.
Distributable Status of distributable F Cost Engr PCWorks 2 Monthly 4.07
Material Cost material and (sub)- COCO/
Report contract costs to-date Excel
versus scheduled to-
date and total budget by
detail cost code.
Construction Schedule of anticipated F Cost Engr Excel 2 Monthly 4.07
Equipment equipment needs
Schedule including monthly rate
and total estimated cost
by equipment piece;
status, actual and
forecast is also
displayed.
Manual Graphical display of F Cost Engr Excel 2 Monthly 4.07
Distributable planned versus actual
Material Cost cumulative manual
Graph distributable material
expenditures
Summary Report A control log of all F Field Accounting Excel As Identified Monthly 4.07
of Backcharges backcharges including
costs to-date
Subcontractor Graphical display of F Cost Engr Excel 2 Monthly 4.07
Field planned versus actual
Staffing/Jobhour subcontractor jobsite
Graphs staffing levels and
cumulative jobhour
expenditures.
(Sub)Contract A report showing F FCA PCWorks 2 through 3 Monthly 4.07
Monitoring contractor performance COCO/
by bid/pay item Excel
(quantities, hours,
progress).

DEFINITION OF SYSTEM APPLICATIONS

ATTACHMENT 6-2
1. CRAFT RESOURCE MANAGEMENT - CHRIS
Data base of craft employees personal information (master file)
Basic personal information (name, address, ss#, etc.)
Benefits , insurance and union affiliation
Craft classification, rate of pay, etc.
Hire and termination dates
Manual data collection and source for information related
to construction employees
(Manual - Becon and BCCO)
Maintains employment related historical information
2. TIMEKEEPING
FORETIME: Electronic craft timesheets completed by foreman or general foreman.
Collects hours by individual by cost code (Labor Distribution)
Feeds craft payroll system
GateWorks: Electronic gate system
Records time in and time out; reports attendance and total hours on site
Used to validate Foretime detail
3. CRAFT PAYROLL - Timberline
Craft payroll module
Processes at a cost code level
Receives Foretime file for importing daily hours\cost code by person
Receives CHRIS file for importing payroll related information
Produces down loads of labor cost distribution for PCWorks
Produces craft payroll checks
Provides corporate tax and general ledger data
4. JEM (Journal Entry Module)
Front-end batch loader into Oracle General Ledger for entries not processed through other Oracle financial
modules
Developed in-house with Oracle
5. JADB (Job Accounting Data Base)
Provides rules/structure for Bechtel's financial systems
Facilitates autocoding of financial transactions (reimb./n.r./unit rate/lump sum)
Cost transfers
Contains information provided on the Accounting Release
Validates coding in JEM , Oracle Accounts Payable, and N/M Payroll
6. N/M Time Gathering - BETR (Bechtel Electronic Time Record)
Electronic time records for upload into Non-Manual (N/M) payroll system
Provides audit tracking, online approval capabilities, and systematic edits/validations


ATTACHMENT 6-2
7. GATHERING
Import process for gathering Field General Ledger data from stand alone field systems (JGA, Oracle,
Timberline)
Uploads summary level financial data into Corporate General Ledgers
Applicable to non-standard jobs and pre-existing projects with field ledgers
8. GENERAL LEDGER (LCA)
Local Chart of Accounts; detail maintained at transaction level
Office ledgers (1A,1W,1H,etc.)
9. CORPORATE GENERAL LEDGER (UCA)
Uniform Chart of accounts; detail maintained at a summary level
Consolidated information; Includes Corporate and Field Office ledgers
10. CONTROLLER REPORTING SYSTEM (CRS)
Reporting structures of financial data. Used for standard reporting and extracts.
Receives detail from Oracle General Ledgers (LCA & UCA) and Non-Manual labor distribution
11. CLIENT BILLING SYSTEM
Facilitates client billings - Provides abstracts and schedules
Tracks and monitors billing history; maintains current and historical cost/revenue data
Provides tracking of unbilled and prebilled costs
Produces interoffice and intracompany invoices
Obtains data from CRS
12. PROCARD - PARIS
Corporate Purchasing Card - MasterCard
Online user interface
Allows user allocations and coding prior to downloading into Financial Ledgers
13. Accounts Payable
Financial module for processing payments to vendors, employees, consultants, and contractors
Tracks payments against commitments
Provides audit support and systematic checks and balances
Allows matching of commitment detail with receiving/approval documents and invoices
14. Non-Manual Payroll and Labor Distribution
Domestic Payroll
Receives employee detail from BETR
Interfaces with Non-Manual Human Resource Information System (HRIS)
15. Operations Reporting System (ORS)
Actual and forecast database
Earned Revenue Calculations
Financial adjustments to actual data
Executive Summary & Financial Statements
16. Estimating Programs
TIC Estimate Program
Interfaces with Historical and MPA data bases for pricing and comparative data


ATTACHMENT 6-2
17. Cost Control System - PCWorks
Management reporting system; incorporates actual costs, budgets, trends, schedules, etc.
Provides cost and commitment tracking and reporting
Provides progress and performance reporting
18. Commitments: Subcontracts and PO's - Manual
Commitments not initiated/maintained within Procurement Systems
Typically include sub-contracts
19. Commitments: Subcontracts and PO's - PTS/BPS
Commitments; Purchase Orders, Field Material Requisitions, Sub-Contracts, etc.
Contain line item detail; description, quantity, price, and coding detail
Provides payment terms and conditions
Tracking and reporting of material receipt and acceptance
20. Quantity Reporting System
Field engineers earned value reporting system
Interfaces with and supports PCWorks
Tracks tag items and bulk

MATERIAL ASSIGNMENT SCHEDULE FOR GENERIC FOSSIL PROJECT

ATTACHMENT 6-3
MATERIAL ASSIGNMENT SCHEDULE for GENERIC FOSSIL PROJECT
LEGEND
FOB Type Location Design Basis

US.....................(U) Purchase................(P) Home Office - MPAG......(M) Spec....................(S)
Other..................(O) S/C.....................(S) Home Office - Project...(P) Purchase Memorandum.....(M)
Field...................(F) Draw ing Note............(N)
Other...................(O) FMR.....................(F)
Source of Material Furnished By? Supplier Quality Shop Expediting

MPA "off the Shelf".....(S) Bechtel.................(B) Shop Inspection Req'd...(Y) Yes.....................(Y)
MPA " w / Proj Reqt's"....(R) Contractor..............(C)
BEA.....................(B) Ow ner...................(O)
LD's Installed By?

Yes.....................(Y) Bechtel.................(B)
Contractor..............(C)
Ow ner...................(O)
PROPOSAL DEVELOPMENT TEAM
BUSINESS DEVELOPMENT MANAGER CONSTRUCTION

Ext. Ext.
PROPOSAL COORDINATOR LEGAL

Ext. Ext.
PROJECT MANAGER STARTUP

Ext. Ext.
PROJECT ENGINEER PROCUREMENT

Ext. Ext.
PROJECT CONTROLS OTHER

Ext. Ext.


ATTACHMENT 6-3
CMDY PROJECT MR/FMR/ DESCRIPTION THIS FOB TYPE LOC. DES. MATL FURN SUPL. SHOP LD'S INSTL COMMENTS
CODE SPEC. SUB NO. PROJ. BAS. SRCE BY? QUAL EXP BY?
CIVIL / STRUCTURAL / ARCHITECTURAL
CIVIL / STRUCTURAL
CE01 3PS-CE- Earthwork, Grading and

G01 Structural Backfill
CE02 3PS-CE- Excavation, Backfill &
G02 Compaction Of
Trenches/Pipe & Elev.
Duct
CE50 3PS-CE- Excavation-Pond and
G50 Reservoir (Including
Lining)
CG00 3PS-CG- Grading and Site Prep
G00
CM00 3PS-CM- Marine
G00
CP00 3PS-CP- Piles and Caissons
G00
CP01 3PS-CP- Piers, Drilled
G01
CR01 3PS-CR- Railroad Tracks,
G01 Furnish and Construct
CS01 3PS-CS- Paving, Bituminous,
G01 Roads and Parking
Areas
CY01 3PS-CY- Pipe, Circulating Water,
G01 Welded Steel (Includes
cement-lined)
CY02 3PS-CY- Pipe, Prestressed
G02 Concrete Cylinder,
Circulating Water
CY05 3PS-CY- Geotechnical
G05 Investigation/Engineerin
g
CY07 3PS-CY- Surveying, Aerial
G07 Mapping and Photo
CY10 3PS-CY- Fencing, Furnishing
G10 and Installing
MB09 3PS-MB- Steel Stack
G09
MS05 3PS-MS- Sewage Treatment
G05 Plant
MT01 3PS-MT- Tanks (API-650), Either MT01 or
G01 Atmospheric Press, MT09
Welded,Field Erected
MT09 3PS-MT- Tanks: Awwa Either MT01 or
G09 MT10
SC01 3PS-SC- Ready-Mix Concrete,
G01 Furnish Only
SC02 3PS-SC- Concrete Works
G02
SC50 3PS-SC- Batch Plant-Asphalt,
G50 Concrete
SC51 3PS-SC- Chimney Construction-
G51 Reinforced Concrete
SG01 3PS-SG- Reinforcing Steel,
G01 Furnish Only
SS01 3PS-SS- Structural Steel, Misc.
G01 Steel, Joists, Furnishing
SS02 3PS-SS- Structural Steel, Misc.
G02 Steel, Joists, Erection
SS03 3PS-SS- Steel Structures,
G03 Switchyard, Furnish
SS51 3PS-SS- Steel Structures,
G51 Switchyard, Install
SS04 3PS-SS- Steel Fuel Silos and
G04 Bunkers
Fuel Storage Dome
(Concrete)
SS05 3PS-SS- Misc Steel Silo
G05 (Ash/Lime)
SY01 3PS-SY- Concrete and
G01 Earthwork, Material


ATTACHMENT 6-3
Testing Service
ARCHITECTURAL
? Siding/Louvers L = Louvers Only
AC00 Elevator
AD01 Steel Doors
AD31 Roll-Up Doors
AK01 Pre-Engineered
Buildings
AM01 Concrete Masonry Unit
AQ00 Interior Finishes
AT44 Roofing
WX00 Field Applied Coatings

and Painting
PIPING AND VALVES
PIPING DOCUMENTS & COMMODITIES
PB01 N/A MR-PB01- Pipe and Fittings - Bulk

00001 (CS, SS & Alloy)
PX01 N/A MR-PX01- Pipe and Fittings - Cast
00001 Iron (Includes Cement
Lined)
PX05 N/A MR-PX05- Pipe and Fittings -
00001 Ductile Iron (Includes
Cement Lined)
00001 Fiberglass
00001 HDPE
PX12 N/A MR-PX12- Pipe and Fittings - PVC
00001
PS02 3PS- N/A Piping - Field
PS02- Fabrication &
G0003 Installation
PS02 3PS- MR-PS02- Piping - Shop
PS02- 00002 Fabricated (All Other
G0002 Piping)
PS02 3PS- MR-PS02- Piping - Shop
PS02- 00001 Fabricated (Critical
G0001 Piping)
PIPE SUPPORT DOCUMENTS & COMMODITIES
PH06 3PS- N/A Pipe Supports - Shop

PH06- Fabrication & Materials
G0001
PH06 3PS- N/A Pipe Supports - Field
PH06- Design, Fabrication &
G0002 Installation
VALVE DOCUMENTS & COMMODITIES
PV04 N/A MR-PV04- Valves - Ball (Bronze -
00002 Soft Seated)
PV03 N/A MR-PV03- Valves - Ball (Steel -
00001 Metal Seated)
PV04 N/A MR-PV04- Valves - Ball (Steel -
00001 Soft Seated)
PV25 N/A MR-PV25- Valves - Butterfly (High
00001 Performance)
PV09 N/A MR-PV09- Valves - Butterfly (Large
00002 Circulating Water)
PV08 N/A MR-PV08- Valves - Butterfly
00001 (Resilient Seated,
Utilities)
PV09 N/A MR-PV09- Valves - Butterfly
00001 (Rotary Type)
PV35 N/A MR-PV35- Valves - Check,
00001 Vacuum/Air Release
PV14 N/A MR-PV14- Valves - Check, Wafer
00001
PV19 N/A MR-PV19- Valves - Diaphragm
00001


ATTACHMENT 6-3
PV16 N/A MR-PV16- Valves - Gate, Globe,
00001 Check (Bronze)
00001 Check (Cast or Ductile)
00001 Check (Steel - 2" &
Smaller)
00001 Check (Steel - 2-1/2" &
Larger)
PV17 N/A MR - Valves - Gate, Knife
PV17-
00001
PV36 N/A MR-PV36- Valves - Globe, Hydrop
00001 Blowdown Angle
PV11 N/A MR-PV11- Valves - Plug (Lined)
00001
PV18 N/A MR-PV18- Valves - Plug
00001 (Lubricated)
PV27 N/A MR-PV27- Valves - Plug (Non-
00001 Lubricated)
MISCELLANEOUS DOCUMENTS & COMMODITIES
FB01 N/A MR-FB01- Bolting and Fasteners
00001
PY27 N/A MR-PY27- Expansion Joints -
00001 Metal
PY05 N/A MR-PY05- Expansion Joints -
00001 Rubber
PG01 N/A MR-PG01- Gaskets and Gasket
00001 Materials
PY01 N/A MR-PY01- Hoses - Flexible Metal
00001
PY08 N/A MR-PY08- Hoses - Rubber
00001
PY01 N/A MR-PY01- Spectacle Blinds and
00002 Spacers
PY11 N/A MR-PY11- Strainer - "Y" Type
00001
PY02 N/A MR-PY02- Strainer - Conical,
00001 Basket, and/or Flat
PY09 N/A MR-PY09- Trap - Auto Air
00001 Vents/Drain
PY09 N/A MR-PY09- Trap - Steam, Air
00001
MISCELLANEOUS SPECIFICATIONS
WN01 3PS- N/A Insulation - Piping Only
WN01-
G0001
WN01 3PS- N/A Insulation - Equipment
WN01- Only
G0002
PS02 3PS- N/A Pressure Testing of
PS02- Piping Systems
G0005
PS02 3PS- N/A External Treatment of
PS02- U/G Piping
G0004
MACHINERY
ROTATING EQUIPMENT
MA01 3PS-MA- MR- ID Fans
B01 MA01-
00001
MC01 3PS-MC- MR- Fuel Gas Compressor
B01 MC01-
00001
MC09 3PS-MC- MR- Air Compressors
B09 MC09-
00001
MC12 3PS-MC- MR- Vacuum Pumps
B12 MC12-
00001


ATTACHMENT 6-3
MG01 3PS-MG- MR- Standby Diesel
B01 MG01- Generator
00001
MP01 3PS-MP- MR- Centrifugal API Pumps
B01 MP01-
00001
MP02 3PS-MP- MR- Condensate Pumps
B02 MP02-
00001
MP03 3PS-MP- MR- Circulating Water
B03 MP03- Pumps
00001
MP06 3PS-MP- MR- Boiler Feed Pumps
B06 MP06-
00001
MP07 3PS-MP- MR- Boiler Feed Booster
B07 MP07- Pumps
00001
MP09 3PS-MP- MR- Heater Drain Pumps
B09 MP09-
00001
MP12 3PS-MP- MR- Fire Pumps / Jockey
B12 MP12- Pumps
00001
MP14 3PS-MP- MR- General Purpose
B14 MP14- Pumps (Water)
00001
MP16 3PS-MP- MR- Sump Pumps
B16 MP16-
00001
MP18 3PS-MP- MR- Sewage Pumps
B18 MP18-
00001
MP24 3PS-MP- MR- Vertical Turbine Pumps
B24 MP24-
00001
MP32 3PS-MP- MR- Rotary Pumps
B32 MP32-
00001
HEAT TRANSFER AND VESSELS
THERMAL EQUIPMENT/TANKS
JV14 3PS-JV- MR-JV14- Relief Valves
B14 00001
MB06 3PS-MB- MR- Auxiliary Boilers
B06 MB06-
00001
MB07 3PS-MB- MR- Steam Reboiler
B07 MB07-
00001
ME03 3PS-ME- MR- Air Cooled Heat
B03 ME03- Exchangers
00001
ME04 3PS-ME- MR- Plate Heat Exchangers
B04 ME04-
00001
ME09 3PS-ME- MR- Condenser
B09 ME09-
00001
ME11 3PS-ME- MR- Cooling Tower
B11 ME11-
00001
ME14 3PS-ME- MR- Shell & Tube Heat
B14 ME14- Exchangers
00001
ME15 3PS-ME- MR- Air Cooled Condenser
B15 ME15-
00001
ME16 3PS-ME- MR- Feedwater Heaters w/ Integral
B16 ME16- Deaerator
00001
ME17 3PS-ME- MR- Deaerator
B17 ME17-
00001
ME26 3PS-ME- MR- Dump Condenser


ATTACHMENT 6-3
B26 ME26-
00001
MS11 3PS-MS- MR- Instrument Air Dryer
B11 MS11-
00001
MT02 3PS-MT- MR-MT02- Shop Fab.
B02 00001 Tanks/Vessels
MT10 3PS-MT- MR-MT10- Non-Metallic Tanks Typically with
B10 00001 MT02
MY09 3PS-MY- MR-MY09- Vent/Exhaust Silencer
B09 00001
MY10 3PS-MY- MR-MY10- Steam Blow Silencer
B10 00001
WATER TREATMENT/PACKAGED SYSTEMS
MS03 3PS-MS- MR- Chemical Feed System
B03 MS03-
00001
MS04 3PS-MS- MR- Fuel Oil Conditioning
B04 MS04- System
00001
MS05 3PS-MS- MR- Packaged Sewage
B05 MS05- Treatment
00001
MS09 3PS-MS- MR- Raw Water
B09 MS09- Pretreatment System
00001
MS16 3PS-MS- MR- Potable Water System
B16 MS16-
00001
MS18 3PS-MS- MR- Desalination Plant
B18 MS18-
00001
MS19 3PS-MS- MR- Fuel Gas
B19 MS19- Filter/Separator
00001
MS32 3PS-MS- MR- Condensate Polishers
B32 MS32-
00001
MS37 3PS-MS- MR- Bulk Gas Storage
B37 MS37- System
00001
MS38 3PS-MS- MR- Sewage Lift Station
B38 MS38-
00001
MS39 3PS-MS- MR- Reverse Osmosis
B39 MS39- System
00001
MV06 3PS-MV- MR- Cartridge Filters
B06 MV06-
00001
MV13 3PS-MV- MR- OIl Water Separators
B13 MV13-
00001
MW13 3PS-MW- MR- Lube Oil Conditioning
B13 MW13- System
00001
MY15 3PS-MY- MR-MY15- Makeup Demineralizer
B15 00001 System
MZ01 3PS-MZ- MR-MZ01- Condenser Tube
B01 00001 Cleaning System
MATERIAL HANDLING
MH12 3PS-MH- MR- Electric Hoists
B12 MH12- (Pulverizer)
00001
MH25 3PS-MH- MR- Bridge/Gantry Crane
B25 MH25-
00001
MH69 3PS-MH- MR- Miscellaneous Hoists
B69 MH69-
00001
MY01 3PS-MY- MR-MY01- Traveling Screens
B01 00001
MY17 3PS-MY- MR-MY17- Oil Loading Arms,
B17 00001 Truck/Rail


ATTACHMENT 6-3
MY23 3PS-MY- MR-MY23- Oil Loading Arms,
B23 00001 Marine
HVAC/FIRE PROTECTION
MA12 3PS-MA- MR- Ventilation Fans
B12 MA12-
00001
MA14 3PS-MA- MR- Packaged A/C Units
B14 MA14-
00001
MA16 3PS-MA- MR- HVAC Package
B16 MA16-
00001
ME22 3PS-ME- MR- Unit Heaters
B22 ME22-
00001
MS24 3PS-MS- MR- Water Chillers
B24 MS24-
00001
MS40 3PS-MS- MR- Fire Protection System
B40 MS40-
00001
POWER GENERATION
MB01 3SS-MB- HRSG and Stacks
G01
MB02 3SS-ME- Boiler
001
MG02 N/A Combustion Turbine
Generator
MG03 3SS-MU- Steam Turbine
G01 Generator
MH01 3SS- Fly Ash Handling
MH00-001 System
MH02 3SS- Bottom Ash Handling
MH00-002 System
MH04 3SS- Lime Handling
MH00-005
MH05 LATER Fuel Handling System
MH06 3SS- Bulk Ship Unloading €w/ MH05

MH00-006 System
MK01 3SS-MK- Baghouse
G01
MK06 3SS-MK- Electrostatic
G06 Precipitator
MK07 3SS-MK- Wet Scrubber FGD
G07 System
MK08 3SS-MK- Spray Dryer FGD
G08 System
MS01 3SS- Stacker/Reclaimer
MH00-007
MS07 Dust Collection w/ MH01,02,04,05
Systems
MUSS LATER Auxiliary Steam Turbine
Drives
ELECTRICAL
ELECTRICAL COMMODITIES
EB01 3PS-EB- MR-EB01- Isophase Bus &
505 00001 Accessories
EB04 3PS-EB- MR-EB04- Non-Segregated Bus
515 00001
EC01 3PS-EC- MR-EC01- High Voltage Motor
901 00001 Control Centers
EC02 3PS-EC- MR-EC02- 480V Motor Control ‚ w/ EY09
518 00001 Centers
EC02 3PS-EC- MR-EC02- Low Voltage Motor
902 00001 Control Centers
EH01 MR-EH01- Electric Heat Tracing
00001
EK01 3PS-EK- MR-EK01- 400V Load Center Unit ‚ w/ EY09
502 00001 Subs.
EK02 3PS-ES- MR-EK02- Low Voltage


ATTACHMENT 6-3
902 00001 Switchgear
ES01 3PS-ES- MR-ES01- Medium Voltage Metal- ‚ w/ EY09

503 00001 Clad Switchgear
ES01 3PS-ES- MR-ES01- High Voltage
901 00001 Switchgear
ET01 3PS-ET- MR-ET01- Power Transformers
503 00001
ET04 3PS-ET- MR-ET04- Unit Auxiliary
504 00001 Transformers
EU01 3PS-ED- MR-EU01- 125 Vdc Battery ‚ w/ EY09
505 00001 Charger, Inverter, and
UPS
EU01 3PS-ED- MR-EU01- Batteries and Battery
901 00001 Chargers
EU01 3PS-EU- MR-EU01- Uninterruptible Power
901 00001 Supplies
EW00 3PS-EW- MR- Communication Wire
502 EW00- and Cable
00001
EW01 3PS-EW- MR- Medium Voltage Power
529 EW01- Cable
00001
EW02 3PS-EW- MR- Power and Control
901 EW02- Cable
00001
EW03 3PS-EW- MR- Instrumentation Cable
557 EW03- (Low Voltage and
00001 Thermocouple Ext.)
EW05 3PS-EW- MR- Instrumentation Cable
504 EW05- (Fiber Optic)
00001
EY01 3PS-EY- MR-EY01- Protective Relay Panels ‚ w/ EY09
501 00001
EY02 3PS-EY- MR-EY02- Generator Breakers (up
502 00001 to 100 MVA)
EY02 3PS-EY- MR-EY02- Generator Breakers
503 00001 (Larger than 100 MVA)
EY09 3PS-E66- MR-EY09- Elect Equip Module /
501 00001 Power house
EZ00 3PS-EZ- MR-EZ00- Swyd / Substation Elect Also Spec 103-
102 00001 Materials 109
EZ01 3PS-EZ- MR-EZ01- High Voltage
101 00001 Switchgear (Swyd)
EZ01 High Voltage Breakers
(Swyd - AIS)
EZ01 High Voltage GIS
Switchyard
EZ02 HV Swyd Disconnect
Switches (AIS)
EZ03 HV Swyd Instr/metering
Xformers (AIS)
EZ09 HV XLPE / direct buried
Cable
EZ0X HV Swyd Misc Elect
Devices (AIS)
EZ0X HV Swyd Misc Elect
Hardware (AIS)
ELECTRICAL BULKS
EF00 MR-EF00- Communication Also EF-501 to

00001 503
EG03 MR-EG03- Lightning Protection
00001
EG04 MR-EG04- Station Grounding Also 502
00001 Equip.
EG04 3PS-EG- MR-EG04- Neutral Earthing
901 00001 Resistors
EL00 MR-EL00 Lighting Also 502, 503
-00001
EP01 MR-EP01- Local Control Devices
00001
EQ01 MR-EQ01- Cathodic Protection
00001


ATTACHMENT 6-3
ER01 MR-ER01- Cable Tray Also 504
00001
ER02 MR-ER02- Conduit and Fittings, Also 503
00001 Ductbank
EW08 MR- Grounding Cable
EW08-
00001
CONTROL SYSTEMS
JA03 3PS-JA- MR-JA03- CEMS

003 00001
JA14 MR-JA14- Residual Chlorine
00001
JA15 MR-JA15- pH / ORP Analyzer
00001
JA25 MR-JA25- Conductivity Analyzer ƒw/ Boiler Vendor
00001
JA34 MR-JA34- Steam / Water Analysis
00001 System
JC02 MR-JC02- Aux. Control Panel „w/ DCS
00001
JC07 MR-JC07- Panel Mtd. Ind.,
00001 Electrical
JD01 3PS-JD01 MR-JD01- DCS/MCS
00001
JF02 MR-JF02- Pitot Tube
00001
JF03 MR-JF03- Nozzles
00001
JF04 MR-JF04- Orifice
00001
JF07 MR-JF07- Venturies
00001
JF08 MR-JF08- Magnetic Flow Meters
00001
JF12 MR-JF12- Vortex Flow Meters
00001
JF16 MR-JF16- Variable Area Flow
00001 Meters / Switches
JF17 MR-JF17- Positive Displacement
00001 Meters
JI00 MR-JI00- Vibration Instruments
00001
JL00 MR-JL00- Displacer Level
00001 Instruments
JL01 MR-JL01- Level Gauge / Glass
00001
JL06 MR-JL06- Level Transmitter
00001
JL11 MR-JL11- Ultrasonic Level
00001 instruments
JL14 MR-JL14- Displacer Level
00001 Switches
JP01 MR-JP01- Pressure and
00001 Differential Gauges
JP03 MR-JP03- Pressure and
00001 Differential Switches
JQ01 MR-JQ01- Electronic Field
00001 Instruments
JQ03 MR-JQ03- Phneumatic Field
00001 Instruments
JT01 MR-JT01- RTDs
00001
JT03 MR-JT03- Thermocouple
00001 Assembly, multipoint
JT04 MR-JT04- Dial / Bimettalic
00001 Thermometers
JT08 MR-JT08- Thermowell
00001
JT09 MR-JT09- Temperature Switches
00001
JV01 3PS-JV01 MR-JV01- General Service Control


ATTACHMENT 6-3
00001 Valves and Regulators
JV03 MR-JV03- Solenoid Valves

00001
JV07 3PS-JV07 MR-JV07- Press Reducer and w/ HRSG Vendor
00001 Desuperheater Valves
JV13 3PS-JV13 MR-JV13- Severe Service Control
00001 Valves
JX01 MR-JX01- Racks and Supports
00001
JX02 MR-JX02- Manifold Valves
00001
JX03 MR-JX03- Instrument Valves
00001
JX04 MR-JX04- Instrument Fittings /
00001 Tubing
JX08 MR-JX08- Instrument Enclosures
00001
CONSTRUCTION MATERIALS
FA01 BG-FA01- Concrete Anchoring
F01 Systems
GC01 FMR- Construction
GC01- Equipment, Job Owned
00001
GC02 FMR- Construction
GC02- Equipment,
00001 Leased/Rented
GC60 FMR- Camp Services
GC60-
00001
SF00 BGB- Formwork, Temporary
SF01-001 (Purchase)
SF00 BGA- Formwork, Temporary
SF01-001 (Rental)
SY51 BGA- Scaffolding, Furnish
SC01-F01 (Purchase)
SY51 BGB- Scaffolding, Furnish
SC01-F01 (Rental)
TA00 BGA- Small Tools (Gulf
TA01-F01 States)
TA00 BGB- Small Tools (Other
TA01-F01 Than Gulf States)
TS00 BGA-FS- Safety Equipment and
001 Supplies

Working Level Cost Control: Section 6

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Working Level Cost Control: Section 6

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Section 6

Working Level Cost Control

FIELD RELATED ACCOUNTING

ESP Setroute TEAMWorks BPS/PTS CRS (Oracle) Documentum Primavera

Quantity Reporting System (QRS)

Budget /General Info

FIGURE 6-1 - PCWorks INFORMATION EXCHANGE DIAGRAM

 1997 Bechtel Corp. Principles of Construction Controls 6-1

6-2 Pinciples of Construction Controls 1997 Edition

Craft Hiring Timekeeping Balance Gate Log

Gathering Earned Revenue Estimating

Collect Field Books Manual ESP

Timberline Weekly Feed (Current)

Journal Entries Journal Entries General Ledger Corporate GL Operations Reports

Job Acct. Database

Manual Controller System

Job Acct. Database MANAGEMENT

Further definition of each of these applications is given in Attachment 6-2.

1997 Edition Principles of Construction Controls 6-3

With PAY CATEGORIES

•DAILY CRAFT ATTENDANCE

FIGURE 6-3 - TYPICAL DIRECT HIRE JOBSITE INTERFACE DIAGRAM

Time Sheet Entries/Reviews

6-4 Pinciples of Construction Controls 1997 Edition

DAILY TIME SHEETS

- Identifies problems to Superintendent for

QUANTITY REPORTING - Input into manual payroll system

CORRECTIVE ACTION TREND PROGRAM

1997 Edition Principles of Construction Controls 6-5

Labor Tracking Responsibility

Appendices D and E include the following typical reports:

6-6 Pinciples of Construction Controls 1997 Edition

Ledger Output Reviews

QUANTITY AND UNIT RATE REPORT (QURR) LABOR PERFORMANCE/COST ANALYSIS

Craft Performance Automation

Labor Cost Analysis

1997 Edition Principles of Construction Controls 6-7

Run date: Page: 1

61 INSTRUMENT TUB1NG $35.04 $35.04

FIGURE 6-5 - EXAMPLE MONTHLY LABOR COST ANALYSIS REPORT

6-8 Pinciples of Construction Controls 1997 Edition

UNIT RATE CALCULATION

PERFORMANCE FACTOR CALCULATIONS (FOR ONE ACCOUNT)

Target or Forecast Performance

Forecast Final Performance Projection

= 1.00 - 0.96 = 0.04 = 4 percent better than expected at 90% complete

FIGURE 6-6 - UNIT RATE AND CRAFT PERFORMANCE CALCULATIONS

Labor Analysis Report

1997 Edition Principles of Construction Controls 6-9

(SUB) CONTRACT MONITORING/ MATERIALS COST CONTROL

(Sub) Contracts maintained by Contract Administration

Cost and Commitment

Commitment Home Office Cost Download sent to

Field F&A Home Office Cost

FIGURE 6-7 - COST AND COMMITMENT (CO/CO) FLOW DIAGRAM

Overall (Sub)Contract and Materials Cost Control

6-10 Pinciples of Construction Controls 1997 Edition

RECOMMENDED SUPPLIER / CONTRACTOR OR PRESENT SUPPLIER / CONTRACTOR PROPOSAL (BID) PRICE

A REVISION / AMENDMENT TO DOCUMENT [ ] WILL BE ISSUED [ ] WILL NOT BE ISSUED

[ ]UNIT PRICE [ ]LUMP SUM [ ]YES

[ ]YES [ ]YES [ ]YES (IF REQUIRED, ATTACH [ ]YES

I. COMMITMENT AUTHORITY (BUSINESS LINE) II. EXECUTION AUTHORITY

(TYPE / PRINT AND SIGN NAME) DATE