Schedule of Indirect Expense Rate for Fiscal Year Ended MM/DD/YYYY
Applicant Name:________________________________________________
Grant Application Number(s):_______________________________________
Description Amount Base (Description) Reference
Labor Fringe Benefits 10.23% Direct Labor Schedule A
Labor Overhead 64.81% Direct Labor plus Fringe Schedule B
General and Administrative (G&A) 18.56% Total Cost Input Schedule B
SCHEDULE A
Schedule of Labor Fringe Benefits
Health Insurance $ 19,650
FICA/Medicare $ 14,263
Worker's Compensation Insurance $ 1,256
Life Insurance $ 2,236
Pension $ 8,359
Total Fringe Benefits Cost $ 45,764 Total payroll costs includes Direct and
Indirect salaries and wages.
Total Payroll Costs $ 447,152
Fringe Benefit Rate 10.23%
SCHEDULE B
Schedule of Actual Indirect Expenses, Adjustments and Proposed Costs
Labor
Indirect Overhead Note
Accounts Expenses Adjustments Claimed Costs Pool G&A Pool Ref.
Indirect Salaries & Wages $ 123,067 $ 123,067 $ 76,000 $ 47,067
Fringe Benefits on Indirect Labor 12,590 12,590 $ 7,775 4,815
Legal Fees 1,744 1,744 - 1,744
Audit Fees 20,585 20,585 - 20,585
Travel 12,987 (1,295) 11,692 9,600 2,092 (1)
Entertainment 484 (484) - - - (2)
Advertising & Promotion 354 (287) 67 - 67 (3)
Bad Debts 3,018 (3,018) - - - (2)
Tech. Publications & Periodicals 6,435 6,435 5,500 935
Interest Expense 1,001 (1,001) - - -
Paid Absences 70,142 70,142 43,316 26,826
Rent 75,500 75,500 62,892 12,608
Postage & Handling 6,235 6,235 - 6,235
Office Supplies 6,461 6,461 - 6,461
Telephone Expense 2,250 2,250 1,640 610
Equipment Rental 27,151 27,151 21,565 5,586
Insurance 737 737 - 737
Depreciation/Amortization 2,824 2,824 - 2,824
Repairs & Maintenance 1,681 1,681 - 1,681
Utilities 9,562 9,562 1,250 8,312
Miscellaneous 3,057 3,057 2,000 1,057
Total Indirect Expenses $ 387,865 $ (6,085) $ 381,780 $ 231,538 $ 150,242
Direct Labor Base ($324,085 Dir Lab and $33,154 Fringe) $ 357,239
Labor Overhead Rate ($231,538/$357,239) 64.81%
Total Cost Input Base $ 809,557
G&A Rate ($150,242/$809,557) 18.56%
(1) Expenses of President, Vice President, and wives on a personal trip are not claimed.
(2) Expressly unallowable costs per government procurement regulation FAR 31.2.
(3) Unallowable advertising expense per FAR 31.205-1. The allowable portion represents
allowable recruitment expense per FAR 31.205-34.
(4) The TCI base costs includes the Direct Labor Base including the Fringe Benefits + Labor
Overhead + Direct Materials + Direct Consultants + Direct Subcontractors + Other Direct Costs.
For Example: Direct Labor Base $ 324,085
Direct Labor Fringe $ 33,154
Labor Overhead $ 231,541
Direct Materials $ 190,777
Direct Consultants $ 20,000
Direct Other Costs $ 10,000
Total Cost Input $ 809,557