1. Deloitte Consulting LLP How to Review an Invoice: Invoice Checklist Contract Type: Time and Materials September 17, 2010

2. Remittance Address Tab  Make sure that the Lockbox address contains the following information:  Make sure that the Wire Transfer Instructions contain the following information:  Bank Name  ABA #  Acct #  Swift * Check all calculations to ensure that they are correct *

3. - 3 - Form 1034 Tab Must be filled out Must cross reference with contract to ensure that they are correct Must be filled out Must cross reference with Invoice Summary tab’s “Total Amount Claimed” for the current period Must be filled out Must be filled out and consistent throughout invoice Must cross reference with contract to ensure that they are correct Will sometimes look like this, but other times will contain more information – either is OK

4. - 4 - Invoice Summary Tab Check that this # matches Form 1034 * Check all calculations to ensure that they are correct * If not 1 st invoice, check that these numbers align with the previous invoice Must cross reference this information with budget plans (and if necessary, CAD reports). Make sure that both names and labor categories are included. Cross reference with contract to ensure that this # is correct * If 1 st Invoice, check that the invoice contains all the information that is listed as mandatory in the contract. This may differ from contract to contract, so it is important to verify that all information is provided *

5. - 5 - Labor Category Detail Tab Check that these numbers match those provided on the Form 1034 tab * Check all calculations to ensure that they are correct * * If 1 st Invoice, check that the invoice contains all the information that is listed as mandatory in the contract. This may differ from contract to contract, so it is important to verify that all information is provided * Make sure that Labor Categories and their rates match up with those laid out in the contract Make sure that the estimated hours align with the work plan that is laid out in the contract Make sure that the current hours billed align with the Invoice Summary tab and what is recorded in the Budget Plan and CAD Report If not the 1 st Invoice, make sure that the cumulative number aligns with past invoices Make sure that this information aligns with the Invoice Summary Tab

6. - 6 - Invoice Expense Tab Check that these numbers match those provided on the Form 1034 tab * Check all calculations to ensure that they are correct * * If 1 st Invoice, check that the invoice contains all the information that is listed as mandatory in the contract. This may differ from contract to contract, so it is important to verify that all information is provided * Check numbers against Budget Plan Make sure to reconcile expenses with Budget plans and to check that the total values match the “Total Out of Pocket Expenses” on the invoice Summary Tab Expenses usually consist of Travel and Travel Related Expenses

7. - 7 - Hours Over 160 Tab Check that these numbers match those provided on the Form 1034 tab * Check all calculations to ensure that they are correct * * If 1 st Invoice, check that the invoice contains all the information that is listed as mandatory in the contract. This may differ from contract to contract, so it is important to verify that all information is provided * Check numbers against Invoice Summary Tab and reconcile with Budget Plan Check information against Budget Plan Important because it documents those that have worked over Full Time in a two week period The comments provided may differ from project to project. Make sure that both names and labor categories are included

8. - 8 - ODC Expense Tab Check that these numbers match those provided on the Form 1034 tab * Check all calculations to ensure that they are correct * * If 1 st Invoice, check that the invoice contains all the information that is listed as mandatory in the contract. This may differ from contract to contract, so it is important to verify that all information is provided * Make sure to reconcile ODCs with Budget plans and to check that the total values match the “Total ODCs” on the invoice Summary Tab ODC’s include all expenses that are not travel related The comments provided may differ from project to project, but should always include what was expensed

9. - 9 - Timesheet Tab Check that this is the correct invoice date range * Check all calculations to ensure that they are correct * * If 1 st Invoice, check that the invoice contains all the information that is listed as mandatory in the contract. This may differ from contract to contract, so it is important to verify that all information is provided * Make sure to reconcile hours and bill rate with Budget plans and to check that the values match the Invoice Summary Tab Make sure that both names and labor categories are included