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BearingPoint
Fctmerly /(/'MG ConsuIIIng
Binder Content Triage Checklist
-Tab 1 ETC Screen Shots
I
__ a. Completed Q1 EAC screen shots.
Tab 2 BearingPoint Audit Questionaire (Must have one of the following)
__ a. New engagements: Signed Q1 engagement team Contract Review questionnaire.
__ b. Existing engagements: Signed Q1 engagement team questionnaire update.
.. Tab 3 Copy of C~tractlMSA, amendments and modifications
__ a. All contracts, modifications, and amendments signed/executed in Q1 (January 1,
2005 to March 31, 2005) reconciled to summary contract data worksheet inTab 6,
Tab 4 Copy ofQ1 invoices
a. Actual bills sent to the client.
__ b. lTD billing summary (inclusive of invoice number and amount).
Tab 5 BE Combination Template if necessary
__ a. Completed Q1 combination template EAC if applicable.
__ b. Detailed support for additional resources/contingency if necessary.
Tab 6 Summary Contract Data Worksheet
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Tab 7 3/31 WIPS -
__ a. Be sure that all three WIP sectioJiSlfu-eincluded:
. Tab 1: Professional staff and.o6p revenue.
Tab 2: Subcontractor Revenue.---
___ Tab 3: WIP Summary.
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Tab 8 3/31 support for lTD Adjustments
___ a. Be sure that the following is included:
BearingPolnt, Inc. - Confidential

2. .. it'
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___ lTD adjustments spreadsheet (ETC adjustment spreadsheet).
___ 3/31 Accrual support.
___ 3/31 OTL Support.
___ 3/31 $1 error support.
___ 3/31 T&E support.
___ Any other adjustments,
Tab 9 Other
Tab 10 Q4 information (inclusive of all year-end information)
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BearlngPolnt, Inc. - Confidential

3. '"
contract
TypelD Contract Type Description Contract Type Combo
Cost-reimbursement contract that provides for a fee consisting of (a) a base amount (which may be zero) fixed at
AF Inception of the contract and (b) an award amount, based upon a judgmental evaluation. CPAF ~ Cost Plus ))ward Fee
Cost-reimbursement contract which dictates required hours by labor category andlor individual that provides for a fee
consisting of (a) a base amount (which may be zero) fixed at inception of the contract and (b) an award amount, based CPAFLE ~ Cost Plus Award Fee
CPAFLE upon a judgmental e Level of Effort
Cost-reimbursement contract that provides for payment to the contractor of a negotiated fee that is fixed at the inception
of the contract; the fixed fee does not vary with actual cost, but may be adjusted as a result of changes in the work to
CPFF be performe CPFF ~ Cost Plus Fixed Fee
Cost-reimbursement contract which dictates required hours by labor category andlor individual that provides for
payment to the contractor of a negotiated fee thm_is fixed at the inception of the contract; the fixed fee does not vary CPFFLE ~ Cost Plus Fixed Fee
CPFFLE with actual cost, but Level of Effort
Cost-reimbursement contract that provides for an Initially negotiated fee to be adjusted later by a formula based on the
CPIF relationship of total allowable costs to total target costs. CPIF - Cost Plus Incentive Fee
Cost-reimbursement contract which dictates required hours by labor category andlor Individual that provides for an
Initially negotiated fee to be adjusted later by a formula based on the relationship of total allowable costs to total target CPIFLE - Cost Plus Incentive Fee
CPIFLE costs. Level of Effort
Cost-reimbursement contract in which the contractor receives no fee and is reimbursed only for an agreed-upon portion
of its allowable costs; a cost-sharing contract may be used when the contractor agrees to absorb a portion of the costs, CRCS~Cost
CRCS in the expectati ReimbursemenVSharing
Provides for receipt of fees for performing a service for which the entire fee or some portion of it will be charged to the
client only if a specific measurable result is obtained, or In which the amount of the fee or a portion of it depends on the
CTGT result CTGT ~ Contingent Fees
Provides for a price that is not subject to any adjustment on the basis of the contractOl's cost experience in performing
FFPR the contract. FFPR - Firm Fixed Price
Provides for a price that is not subject to any adjustment on the basis of the contractor's cost experience in performing FFRE ~ Fixed Fees -
FFRE the contract. Reimbursable Expenses
Fixed-price contract with award-fee provisions which may be used when the client wishes to motivate a contractor and
other Incentives cannot be used because contractor performance cannot be measured objectively.
FPAF FPAF - Fixed Price Award Fee
Fixed-price contract that provides for adjusting profit and establishing the final contract price by a formula based on the
FPIF relationship of final negotlated total cost to total target cost. FPIF - Fixed Price Incentive Fee
Requires (a) the contractor to provide a specified level of effort, over a stated period of time, on work that can be stated
only In general terms, and (b) the client to pay the contractor a fixed dollar amount; which dictates required hours by FPLE ~ Fixed Price - Level of
LE labor cate Effort
Provides for (a) a fixed ceiling price, and (b) retroactive price redetermination within the ceiling after completion of the
I contract; It is established at the outset that a fair and reasonable firm fixed price cannot be negotiated and that the FPRR ~ Fixed Price -
FPRR amountlnv Redetemnlnable
Such engagements involve providing both consulting services and the alliance partner's hardware/software. In many of
these situations, BearingPoint is effectively acting as a prime contractor and would therefore typically be entitled to a
LlCF mark-up or commi LlCF ~ Licensing Fees
The preferred contract for each client, for all engagements; to help speed the process and ensure that BearingPolnfs
rights are adequately protected, a standard MSA is used which states the temns and conditions and is in a fomn that MSA - Master Services
MSA allows the client to Agreement
Provides for the client to manage both up-front and ongoing costs across the life of the project; may include provisions
for items such as a Help Desk, outsourcing, applications support, and operations support.
MSVC MSVC - Managed Services
NONS This option is to be used for legal-approved contracts not elsewhere classified. NONS - Non Standard
PINK Provides for a good or service to be used as payment, as opposed to cash. PINK - Payment "In Kind"
BeartngPolnt occasionally provides consulting services via a partial cash reimbursement arrangement, with the balance
of fees paid by a capital grant from the client company. This hlgh-risklhlgh-gain scenario needs sufficiently robust
SFEQ assessment technlqu SFEQ - Services for Equity
Transaction based pricing Is particularly common in engagements with business start-ups or with businesses that have
a unique, high-volume transaction processing system as one of their core competencies. Under this model,
TBFE BearingPolnt can charge an amoun TBFE - Transaction Based Fees
Provides for acquiring supplies or services on the basis of (1) direct labor hours at specified fixed hourly rates that
include wages, overhead, general and administrative expenses, and profit; and (2) materials at cost, including, If TMAT - Time and Materials - No
TMAT appropriate, materia Limits
Provides for acquiring supplies or services on the basiS of (1) direct labor hours at specified fixed hourly rates that
include wages, overhead, general and administratJve expenses, and profit; and (2) materials at cost, including, If
TMCL appropriate, materia TMCL - T&M Not To Exceed
Provides for acquiring supplies or services on the basis of (1) direct labor hours at specified fixed hourly rates that
include wages, overhead, general and administrative expenses, and profit; and (2) materials at cost, including, If
TMEX appropriate, materia TMEX ~ T&M Ceiling on Expenses
Provides for acquiring supplies or services on the basis of (1) direct labor hours at specified fixed hourly rates that
include wages, overhead, general and administrative expenses, and profit; and (2) materials at cost, Including, If
FE appropriate, materia TMFE - T&M Ceiling on Fees
'1 Provides for acquiring supplies or services on the basis of (1) direct labor hours at specified fixed hourly rates that
"'TMWF
include wages, overhead, general and administrative expenses, and profit; and (2) materials at cost, including, If TMWF ~ T&M With Fixed
approprtate, materia Components
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BP - Contract Combination Template - June 03 2005 ~

4. UNBILLED AIR RECALCULATION PROCEDURES: ....
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7":
This analysis should be done by project #. If you cannot obtain invoice information by
project #, just complete the totals column for the ITO billings (override formulas) section.
1. Obtain ITO revenues from 3/31/05 Contract Summary, or from WlP's.
2. Obtain ITO billings amount from invoice summary.
3. Reduce your ITO billings for any invoices sent to client after 3/31/05 in order
to arrive at an actual invoiced amount as of 3/31/05.
4. In order to test the reasonableness of the recalculated unbilled balance,
obtain copies of invoices issued after 3/31/05 for work performed through
3/31/05.
6. Test reasonableness of Recalculated Unbilled Balance and provide an explanation:
Your recalculated unbilled balance should make sense based on subsequent billings
or other factor~ such as the billing arrangements on the job.
For cost type contracts (e.g., T&M) and completed fixed price contracts,
attempt to prove out your unbilled AIR balance by billings subsequent to
3/31/05 that relate to services provided by Bearing Point prior to 3/31/05.
Your unbilled balance should come reasonably close to the subsequent
billings.
For ongoing fixed price contracts, there may not be a correlation between
your unbilled balance and subsequent billings. However, you should
review subsequent billings and understand why the unbilled balance at
3/31/05 may not correlate to subsequent billings. This will be a matter of
understanding the billing arrangements on the contract.
If you have a negative unbilled balance, make sure that this appears reasonable based
on factors such as the project bills the client in advance.
Do not spend too much time trying to explain the recalculated unbilled balance.
Please check with your audit review team lead for guidance.

5. Client Contract #
Contract Name:
CONI
Project#'s
Managing Director
Contract Type
Subcontractors? (Yes or No)
Was a manual ETC preparad?
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Revenue Summary
Labor Revenue
Binder Ref
OOP Revenue
Subcontractor Rev
Total WlP Revenue
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ITO Adjustments
Subcontractor accrual adjustments
Subcontractor corrections
OTL Adjustments
T&E Adjustments
Other Adjustmenb
Binder Ref
Total Adjustment to WlP
Implied ETC Adjustment - (Discount)lPramlum Based on this Update
Current Period ETC (Dlscount)lPramium
Total Adjusted WlP Revenue Ij'M
~~I ~E~RP~C~h~e~Ck~~~~ ~ ~
Rate Based
Recorded Amounts
Revenue at Standard Bill Rates
Revenue at Client Bill Rates
ERP%
ETC EAC
Initial Original Planned ERP % (Input as O.l<X)
Var1ance (must be zero)
, _ __~ ~ ~ ._H~,,~
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'_~~::iLi:I,:l: ~: ~ ~1RRG ~~~~1:- "';.~)~:lr,,:'"_'~]
Revenue I Cost Check
OOP
PER WIPS PER Wlp5
Total Costs at Client Total Revenue at
Bill Rates Client Bill Rates
Vartance
(must b. zero)
Subcontractor
Ongoing FFPR·FFRE

6. a.artngPoint
~. Review ChecklISt
cu..- Name (Bill To)
oa.Slgned
New Contract
~ o..crtptlon
)
Governing Documents
Confidential
Dats~, __ ....;;;... _
Modlllcation 0o
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GSA 0
MSA 0
SOW 0
Proposal 0
Olher 0
Other Umbrella 0
BPA 0
TO 0
~pec' CI PO 0
Project Detail (check)
This contract meets combination criteria with the following contracts:
o ConsuH
o Custorrize
o Design, build or modify complex equipment or software
o Design
o Maintain
o Host
o .Hardware
o 3rd party sofIware(perpetuallicense),
o 3rd party sofIware(tenn license),
o BE software(perpetuailicense),
o BE softwa(e(term license),
o Develop
o Instan
o Staff Augment
o Implement
o Treln'
o RunlManaged Services
o Hardware (maintenance on hardware)
o 3rd party (maintenance on perpetual license)
o 3rd party (maintenance on term license)
o BE Software (maintenance on perpetual Jicense)
o BE Software (maintenance on term license)
o Other •
funded Value· Current
Funded Valu.· Cumulative _
Contract Value
Other:
,......._
)
One GloM Detail;
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Payment Terms
Period of Perfonnance
Are payment terms > 60 days?
Are there cancellation prlylleges allowing a refund of revenue?
Is there a fiscal funding clause?
If yes, Is the ftkellhood of cancellation remote?
Does this engagement eontaln hosting?
Does this. engagement contain Incentives or award fees?
Are there any contingencies?
Are there any rebates?
Are there any discounts on Mure products or services?
Does this engagement Include leasing?
Will any free work be done on this engagement?
Does this eoIgageIIl8Ilt Include transaction fees?
Are there any side letters or verIlal commitments?
Are there any performance-based penalties?
Will there be retalnage or holdbacks on this engagement?
Is BE acting as a,subcontractor?
Is BE utilizing subcontractors
Is an ERP of less than 30% forecasted?
Will there be a loss on this engagement?
Have you been In'Olclng In a timely way?
Will BE collect Ina timely way?
Does this contract Include acceptance?
If yes, Is " 0 perfunctory 0 to published license specs
o- ON
o- ON
o- ON
Dy ON
c- CJH.
o- ON
o- ON
o- ON
o- ON
o- ON
o- ON
o- ON
o- ON
o- ON
n- ON
o- ON
o- ON
o- ON
o- ON
o- ON
n- ON
o- ON
o to BE standard acceptance o to BE ~ted spec
o to customer spec
CON #
Project #
Contract Type
Does uncerlalnly extst regarding acceptance? 0YON
Does this engagement have Type 1 or Type 2 subsequent event? Ust, If 80 0 YON
Does this engagement require II SAD 99 adjustment? 0 YON
CON'
Project #
Contract Type
Set Up (check):
Price Type 0
RecognIUon 0
Bill Type 0
Rate-Based 0 Amount-Sased
As incurred 0 Milestone/Amount liased
As Incunred 0 Milestone/Amount Based 0 Value Based
0 1040 97·2 ·000-21 0 Other:
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lData:
Data:
Data:
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Applicable LJtarature (check 1n~1 ...... ment) 081.1
CClll'llMntaII •• unIFoliow
UpIConclu.lon:
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B objectlve
subjective
ct1ec:IdIst T~te1.

7. -~
Customer Name (Bill To) Should reasonably match the name on the binder
Date SignedlEffective: The date the Contract was signed; if effective on another date,
please indicate
-New or Modification Is the engagement a modification of a previous contract? May be
both; will usually be at least "new."
Project Description Short description of the kind of work BE is performing
Governing Documents The types of contract documents governing the engagement; e.g.
MSA + TO's, etc.
Contract Difficulty This should be filled out by the person who fills out the
"Applicable Literature" and "One Globe Detail- Set Up" boxes
(see below). If the conclusions reached on those items are open
to further interpretation, the "Yes" box should be checked.
Combination Criteria Accounting guidance permits combining contracts that meet
certain criteria. If there are other CON's with the same client
-- made at about the same time for related work, or if a single
contract was subdivided for administrative purposes, combination
criteria may be met. Probably need the project team's input on
this one.
Project Detail: Systems implementation jobs are accounted for differently than
non-technical advisory jobs. These details help us make the
distinction, so please check all that apply.
Funded Value/Contract If contract is incrementally funded indicate the Funded Values to
Value date. If Funded Value is the same as Contract Value, please
explicitly indicate.
Payment Terms How fast the client will pay our invoices (e.g. "30 days"). Often
in the MSA or general terms and conditions
Period of Performance From and To dates
Other: Payment terms .... Should be consistent with the payment terms entry just above
Other: cancellation ... Check the cancellation or termination language in the contract(s)
to see if refunds of BE fees are to be made when contracts are
terminated.
Other: fiscal funding ... A clause in a contract that says that, if funds for the contract are
not approved (e.g. by a legislature), the contract may be cancelled
Other: hosting Will BE be hosting systems on an ongoing basis for the client?
Other: incentives Can BE's receipts be adjusted based on performance? Sometimes
noted in the TO's, sometimes in the SOWs; Engagement teams
are usually aware ofthese.
Other: contingencies Are BE's receipts from the engagement contingent upon other,
outside conditions? Should be in the contract documents.
Other: rebates As for the above, are rebates permitted under certain conditions
(volume, etc.). Should be noted in the contract documents.
Other: discounts Should be noted in the contract documents.
Other: leasing Is BE leasing any hardware/software to the client?
Other: free work May appear in correspondence or in the contract documents.
Other: transaction fees Transaction fees generated over time from transactions executed
on systems delivered by BE
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Revenue Review Checklist Completion instructions .~
Confidential Page 1 6/29/2005

8. Other: side letters or verbal Need the engagement teamIMD to vouch for tWs
;
commitments
Other: performance-based Should be in the contract documents. Usually associated with
penalties late delivery.
Other: retain age or Amounts the client "holds back" from paying BE until some
holdbacks condition is met (e.g. signoffs or waivers are signed). These
'should be spelled out in 'the contract documents.
Other: BE acting as a Should be in the contract documents and/or questionnaire
subcontractor
Other: BE utilizing Should be in the contract documents and/or questionnaire
subcontractors
Other ERP <30% Project ERP estimated and actuals appear in the "ETC Analysis"
view under Tab 1 in the binders.
Other: will there be a loss? MD or team question; possibly in the contract questionnaire
Other: invoicing timely Not-timely invoicing should be noted by the teamIMD; may be
discemable by comparing the invoices in the binder with the
billing schedule/terms
Other: collect timely ... As for invoicing, should be noted by the team, else may be
- discemable from the binder documents.
Other: Does this contract Acceptance means the client acknowledges that we deserve to be
include acceptance? paid. There's usually general language in the umbrella contracts,
and sometimes in the task-level agreements.
(Acceptance, con't): Ifyes, Evaluate the acceptance criteria from the contract:
is it... - Perfunctory: client won't question that product is acceptable
- To published license specs
- To BE standard acceptance (standard BE language is
employed)
- To BE created spec (BE specifies the acceptance criteria)
- To customer spec (client specifies the criteria)
- Objective (fixed, measurable criteria)
- Subjective ("good enough" according to some evaluation)
Does uncertainty exist Is there a meaningful chance that a client will not eventually find
regarding acceptance? our work acceptable enough to award us our fees?
Does this engagement have Have subsequent events transpired that require adjusting
Type 1 or Type 2 subsequent accounting entries to be made? BE has specific guidance on this,
event? and you'll probably need to defer either to your team lead or
project team for this.
Does this engagement If small, non-material adjustments across reporting periods
require a SAB 99 accumulate to the point of being material, a SAB 99 adjustment
adjustment? may be required. Another item for your team lead or the project
team
One Globe Detail CON #, Project # from the binder. Contract Type refers to fixed-
fee, T&M, etc. There are specific One Globe codes for this (see
attached table).
One Globe Detail Set Up Probably best determined by a BE person with some One Globe
know-how
Applicable literature The accounting literature that applies to this engagement. If you
aren't familiar with these don't guess; ask your team lead to
evaluate.
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Confidential Page 2 6/29/2005

9. Contract Type Table
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Please select from this list of Contract Types when completing the "One Globe Detail- Contract
Type" section. (Shading added to improve readability)
Confidential Page 3 6/29/2005