Supporting Financial Information

Accounts Receivable



			(in thousands)
		March 31,			September 30,
	Ref		2016			2015
Billed receivables			$	2,289		$	2,498
Unbilled receivables			1,065			788
Total accounts receivable			3,354			3,286
Less: Allowance for doubtful accounts	(a)		—			—
Accounts receivable, net			$	3,354		$	3,286

Ref (a): Accounts receivable are non-interest bearing, unsecured and carried at fair value, which is net of an allowance for doubtful accounts. We evaluate our receivables on a quarterly basis and determine whether an allowance is appropriate based on specific collection issues. Our allowance for doubtful accounts was zero at both March 31, 2016 and September 30, 2015.

Accrued Payroll



			(in thousands)
		March 31,			September 30,
	Ref		2016			2015
Accrued payroll related to billed receivables			$	1,879		$	2,259
Accrued payroll related to unbilled accounts receivable			738			536
Total accrued payroll			$	2,617		$	2,795

Other Current Assets



			(in thousands)
		March 31,			September 30,
	Ref		2016			2015
Prepaid insurance and benefits			$	302		$	156
Other prepaid expenses			182			273
Other current assets			$	484		$	429

Equipment and improvements, net



			(in thousands)
		March 31,				September 30,
	Ref		2016				2015
Furniture and equipment			$	202			$	197
Computer equipment			186				162
Computer software			303				297
Leasehold improvements			63				63
Total fixed assets			754				719
Less accumulated depreciation and amortization			(425		)		(383		)
Equipment and improvements, net	(a)		$	329			$	336

Ref (a): Equipment and improvements are stated at cost. Depreciation and amortization are provided using the straight-line method over the estimated useful asset lives (3 to 7) and the shorter of the initial lease term or estimated useful life for leasehold improvements. Maintenance and repair costs are expensed as incurred.

Accounts Payable, Accrued Expenses, and Other Current Liabilities



			(in thousands)
		March 31,			September 30,
	Ref		2016			2015
Accounts payable			$	979		$	87
Accrued benefits			991			267
Accrued bonus and incentive compensation			164			858
Accrued workers compensation insurance			923			945
Other accrued expenses			756			694
Accounts payable, accrued expenses, and other current liabilities			$	3,813		$	2,851

Other Income (Expense)



		(in thousands)						(in thousands)
		Three Months Ended						Six Months Ended
		March 31,						March 31,
	Ref	2016			2015			2016			2015
Interest expense, net		$	—		$	(25	)	$	—		$	(49	)
Other expense, net	(a)	(127		)	(626		)	(702		)	(638		)
Total other income (expense), net		$	(127	)	$	(651	)	$	(702	)	$	(687	)

Ref (a): Current year primarily reflects non-operational expense related to DLH acquisition activities. Prior year primarily reflects a one-time charge related to settlement of the retroactive payment claim in March 2015.