- (a) The preliminary cost estimate and actual cost invoices must be prepared in conformity with the same accounting procedure and use comparable unit descriptions, quantities, and price structure by cost categories such as labor, equipment, overheads, materials used and recovered, etc.
- (b) A comparison of the actual costs as billed will be made with the cost estimate used to prepare the relocation agreement to determine the invoice was prepared in the same manner as the estimate, and that all factors of cost are similarly itemized.