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Revenue Recognition (Tables) | 9 Months Ended
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Jun. 30, 2022
Revenue from Contract with Customer [Abstract] |
Schedule of Contract Balances Recognized on the Company's Consolidated Balance Sheets | The following table summarizes the contract balances recognized on the Company's consolidated balance sheets (in thousands):
|  |  |  | June 30, |  | September 30,
|  | Ref |  | 2022 |  | 2021
Contract assets |  |  |  | $ | 8,467 |  |  | $ | 7,307 |
Contract liabilities |  | (a) |  | $ | 200 |  |  | $ | 22,473 |
Ref (a): Contract liabilities are primarily due to contract start-up funding provided under a contract awarded at the end of fiscal year 2021, for which all performance obligations were completed by March 31, 2022.
Schedule of Disaggregation of Revenue From Contracts with Customers | The following tables present our revenue disaggregated by these categories: Revenue by customer (in thousands):
|  | Three Months Ended |  | Nine Months Ended
|  | June 30, |  | June 30,
| Ref | 2022 |  | 2021 |  | 2022 |  | 2021
Department of Homeland Security | (a) | $ | (4,908) |  |  | $ | 184 |  |  | $ | 126,397 |  |  | $ | 523 |
Department of Veterans Affairs |  | 33,344 |  |  | 27,496 |  |  | 92,270 |  |  | 83,010 |
Department of Health and Human Services |  | 27,741 |  |  | 23,245 |  |  | 78,452 |  |  | 66,748 |
Department of Defense |  | 8,272 |  |  | 7,601 |  |  | 25,227 |  |  | 22,103 |
Other |  | 1,991 |  |  | 3,029 |  |  | 5,594 |  |  | 8,529 |
Total Revenue |  | $ | 66,440 |  |  | $ | 61,555 |  |  | $ | 327,940 |  |  | $ | 180,913 |
Ref (a): The results for the three months ended June 30, 2022 include final closeout activities related to the short-term FEMA COVID support contracts and the related agreements between DLH and its subcontractors. Reconciliation of estimated pass-through travel and accommodation expenses to the final reimbursable expenses resulted in a reduction to expenses, and a corresponding reduction to revenue, previously accrued and pending payment. This reduction reflected the value of in-kind expenses furnished by the State in support of the contract. Revenue by contract type (in thousands):
|  | Three Months Ended |  | Nine Months Ended
|  | June 30, |  | June 30,
|  | 2022 |  | 2021 |  | 2022 |  | 2021
Time and Materials |  | $ | 44,672 |  |  | $ | 46,790 |  |  | $ | 263,072 |  |  | $ | 137,492 |
Cost Reimbursable |  | 11,979 |  |  | 12,070 |  |  | 34,364 |  |  | 35,796 |
Firm Fixed Price |  | 9,789 |  |  | 2,695 |  |  | 30,504 |  |  | 7,625 |
Total Revenue |  | $ | 66,440 |  |  | $ | 61,555 |  |  | $ | 327,940 |  |  | $ | 180,913 |
Revenue by whether the Company acts as a prime contractor or a subcontractor (in thousands):
|  | Three Months Ended |  | Nine Months Ended
|  | June 30, |  | June 30,
|  | 2022 |  | 2021 |  | 2022 |  | 2021
Prime Contractor |  | $ | 58,743 |  |  | $ | 53,407 |  |  | $ | 304,862 |  |  | $ | 159,059 |
Subcontractor |  | 7,697 |  |  | 8,148 |  |  | 23,078 |  |  | 21,854 |
Total Revenue |  | $ | 66,440 |  |  | $ | 61,555 |  |  | $ | 327,940 |  |  | $ | 180,913 |

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 + Details
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- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045 + Details
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