T&M Reconciliation of Claim Costs Template/Format for Use by Small Subcontractors Without Approved Rates

I am trying to find a template/format or Letter Outline that small subcontractors can use for FAR 15 T&M Contract Reconciliation of Claimed Costs each fiscal year-end when they do not have forward pricing rates (budgetary rates used) and would not know how to complete Incurred Cost Submissions (ICS) or Incurred Cost Electronically (ICE) Model available through DCAA?