do any of the universities out there agree to fixed labor hour
contracts, keep time sheets, and/or have an over/under account for fixed
labor rate contracts  AND  if you do, how does this reconcile with the
effort reporting system you have in place to comply with the
requirements of A-21?

In plainer english -  a labor rate contract has established
(negotiated) fixed labor rates per category of personnel - such as
senior research engineer, subject matter expert, technician I,
admin-clerical etc.  These rates are used for budgeting purposes and are
intended to be used for billing purposes regardless of the  labor hour
rate an employee actually incurs.  Sometimes the rate is low and
sometimes high thus the need to track this in an over/under account.
More and more sponsors are requesting that we use labor rates for
billing and not just for budget estimates but it gets complicated when
you try to reconcile it to a monthly or quarterly after-the-fact effort
reporting system and not all schools are set up to keep time sheets.

Anyone got any ideas?  Thanks.

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