SAMPLE PROPOSAL

SAMPLE PROPOSAL State and Local Governments THIS IS A SHORT, SIMPLIFIED SAMPLE OF AN INDIRECT COST PROPOSAL. IF YOU WOULD USE THIS TYPE OF FORMAT, THE NATIONAL BUSINESS CENTER COULD EXPEDITE THE NEGOTIATION OF YOUR FIXED-WITH-CARRYFORWARD INDIRECT COST RATE. Information and examples used in this proposal are all fictitious and represent no particular state or local government organization. Department of the Interior Office of the Secretary Indirect Cost Services Acquisition Services Directorate National Business Center 2180 Harvard Street, Suite 430 Sacramento, California 95815 Telephone # (916) 566-7111 Fax # (916) 566-7110 E-mail : ics@nbc.gov Website: http://www.aqd.nbc.gov/ics NBC ICP-State 1 Rev. 2/19/08 [State or Local Government Organization] Indirect Cost Rate Proposal TABLE OF CONTENTS Page CHECKLIST ............................................................................................................................................... 3 INTRODUCTION ...................................................................................................................................... 4 CERTIFICATE OF INDIRECT COSTS .................................................................................................. 5 ACCOUNTANT'S REPORT ..................................................................................................................... 6 ACCOUNTING SYSTEM DESCRIPTION ............................................................................................. 7 ORGANIZATION CHART ....................................................................................................................... 8 INDIRECT COST PERSONNEL JUSTIFICATIONS ............................................................................ 9 SCHEDULE A, ELEMENTS OF COST ................................................................................................. 10 SCHEDULE B, SCHEDULE OF EXPENDITURE OF FEDERAL AWARDS ................................... 11 SCHEDULE C, CARRYFORWARD AND INDIRECT COST RATE COMPUTATION W/FEDERAL PERCENTAGE ............................................................................................................. 12 SCHEDULE D, SUMMARY SCHEDULE............................................................................................. 13 SCHEDULE E, INDIRECT COST DETAIL SCHEDULE ................................................................... 14 SCHEDULE F, SCHEDULE OF INDIRECT SALARIES .................................................................... 15 SCHEDULE G, 3% LIMITATION ON SPORT FISH & WILDLIFE RESTORATION FUNDS...... 16 FINAL APPORTIONMENT OF PITTMAN-ROBERTSON ................................................................ 18 FINAL APPORTIONMENT OF DINGELL-JOHNSON ...................................................................... 19 STATEWIDE COST ALLOCATION PLAN (SWCAP) ....................................................................... 20 NBC ICP-State 2 Rev. 2/19/08 Indirect Cost Proposal (ICP) Checklist (State/Local Government)  1. Contact person information (preferably the person who prepared the proposal): o Entity Name and mailing address o Employer Identification Number (EIN) o Point-of-Contact Name and position title o Email address (very important) o Phone & fax numbers o Entity’s Internet website address, if any Page #_________ 2. Signed Page #_________ 3. Description of Page #_________ 4. Applicable of 1984, Public does not have an Page #_________ 5. Organization Page #_________ 6. Indirect Cost Page #_________ 7. Entity’s written Elements of Cost). Page #_________ 8. Schedule of all funding listed on top Page #_________ 9. Schedule C, carryforward indirect cost rate Page #_________ 10. Federal for each year that Page #_________ 11. A schedule that Schedule) which should Page #_________  Certificate of Indirect Costs.  accounting system.  audited financial statements that meet the requirements of the Single Audit Act Law 98-502, as amended. If Entity is under the A-133 threshold ($500,000) and audit, then an Accountant’s Report and a copy of the general ledger is required.  Chart.  Personnel Justifications.  policy for allocating and identifying direct and indirect costs (Schedule A,  funding by program title and grouped by funding agency with majority federal (Schedule B, Schedule of Expenditure of Federal Awards).  Carryforward and Indirect Cost Rate Computation (required if fixed with is requested for the third year and beyond).   percentage – the approximate percentage of the direct base funded by Federal sources a rate is proposed. summarizes total costs by line item expenditure (Schedule D, Summary include but not be limited to: o Total expenditures (reconcilable to the audit if using actual numbers) o Exclusions/Unallowable Costs with footnote explanation o Direct costs and indirect costs  Indirect Cost Detail Schedule. 12. Schedule E, Page #_________ 13. A breakdown by each department Page #_________ 14. Schedule G, Page #_________  of indirect salaries by position title, amount, indirect percentage, and grouped (Schedule F, Schedule of Indirect Salaries).  3% Limitation on Sport Fish & Wildlife Restoration Funds, if applicable. NBC ICP-State 3 Rev. 2/19/08  Apportionment of Federal Aid Funds letter and schedule(s) provided by U.S. Fish and Service, if applicable. (See website: http://wsfrprograms.fws.gov.) Final Apportionment of Pittman-Robertson (PR) Final Apportionment of Dingell-Johnson (DJ) 15. Final Wildlife Page #_________ Page #_________ 16. An HHS schedule for the Page #_________  Approved Statewide/Central Service Cost Allocation Plan (SWCAP/CSCAP) allocation year being finalized. (See website http://rates.psc.gov/fms/dca/dca_swcap.html) NBC ICP-State 4 Rev. 2/19/08 [State or Local Government Organization] EIN: 11-1111111 Website: http://www.state.gov Indirect Cost Rate Proposal INTRODUCTION The [State or Local Government Organization] has received an indirect cost rate from the Department of the Interior since fiscal year (FY) 1990. This proposal is based upon estimated budgets for all programs to be administered by the [Organization] during the period July 1, 2007, through June 30, 2008. All Federal, State, and district programs have been included in the proposal. During the proposal fiscal year, no significant changes are anticipated, such as (a) to the accounting system, or (b) to the definition or to the accounting treatment of any expense category (e.g. a change in building/equipment costing methodology, capitalization level, or a change in charging an expense from direct to indirect or visa versa). The individuals to contact in regard to this proposal are: Ms. Julia Smith, Finance Manager [State or Local Government Organization] 123 Middle Street Upper, Washington 97865 Tel. (888) 555-1234 Email jsmith@state.gov Fax (888) 555-1240 Ms. Jane Down, Assistant Budget Officer [State or Local Government Organization] 123 Middle Street Upper, Washington 97865 Tel. (888) 555-2345 Email jdown@state.gov Fax (888) 555-1240 NBC ICP-State 5 Rev. 2/19/08 [State or Local Government Organization] Indirect Cost Rate Proposal CERTIFICATE OF INDIRECT COSTS This is to certify that I have reviewed the indirect cost rate proposal submitted herewith and to the best of my knowledge and belief: (1) All costs included in this proposal [fill in date] to establish billing or final indirect costs rates for [fill in period covered by rate] are allowable in accordance with the requirements of the Federal award(s) to which they apply and 2 CFR 225 (formerly OMB Circular A-87), “Cost Principles for State, Local and Indian Tribal Governments.” Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan. (2) All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the agreements to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently, and the Federal Government will be notified of any accounting changes that would affect the predetermined rate. (3) Any previous understandings with the National Business Center, Indirect Cost Services have been incorporated into this indirect cost rate proposal. I declare under penalty of perjury that the foregoing is true and correct. Signature (Signed by the official having the authority to negotiate indirect cost rates for the organization or by a higher level official.) Print Name Title Name of [State or Local Government Organization] Date Signed NBC ICP-State 6 Rev. 2/19/08 NOTE: THIS REPORT OR ONE SIMILAR, ACCOMPANIED BY A COPY OF THE GENERAL LEDGER, IS REQUIRED ONLY FOR STATE OR LOCAL GOVERNMENT ORGANIZATIONS THAT ARE IN THEIR THIRD YEAR OF INDIRECT COST PROPOSAL NEGOTIATIONS WHEN NO CURRENT AUDITED FINANCIAL STATEMENT IS AVAILABLE. ACCOUNTANT’S REPORT We have examined management’s assurances that [State or Local Government Organization] meets the standards for grantee financial management systems and related internal controls required by Title 25, Chapter 1, of the Code of Federal Regulations, Part 276.7, and reviewed the bookkeeping and accounting systems of the [Organization] and the related internal controls do determine if the existing system and controls are in compliance with the standards set forth in Title 25, Chapter 1, of the Code of Federal Regulations, Part 276.7., by providing for the following: 1. Accurate, current, and complete disclosure of the financial results of each contract and/or grant program in accordance with Federal reporting requirements. 2. Records that identify adequately the source and application of funds for each contract and/or grant program. 3. Effective control over, and accountability for, all contract and/or grant or subgrant funds and real and personal property acquired with grant or subgrant funds. 4. Comparison of actual costs with budgeted amounts for each contract and/or grant or subgrant. 5. Procedures to minimize the time elapsing between the transfer of funds from the U.S. Treasury and the disbursement by the grantee. 6. Procedures for determining the allowability and allocability of costs with the applicable cost principles. 7. Accounting records that are supported by source documentation. 8. A systematic method to assure timely and appropriate resolution of audit findings and recommendations. We understand that procedures in conformity with the above criteria are considered by most granting agencies to be adequate for their purpose, and that procedures not in conformity with those criteria indicate some inadequacy for such purposes. In our opinion based on this understanding and our review and testing of the management systems for record keeping, personnel, procurement, financial management and property management, the [Organization] financial management systems are adequate to meet the criteria established in Title 25, Chapter 1, of the Code of Federal Regulations, Part 276.7. This report is intended for the information of the State or Local Government and federal and state granting agencies; it should not be used for any other purpose. CPA's Signature and Date NBC ICP-State 7 Rev. 2/19/08 [State or Local Government Organization] Indirect Cost Rate Proposal ACCOUNTING SYSTEM DESCRIPTION The [State or Local Government Organization] has an automated, double-entry, accrual system of accounting. Separate journals and ledgers (organization codes and project numbers) are maintained for each individual program in the direct cost base. A separate journal and a general ledger (organization codes and project numbers) are also maintained for the indirect cost pool. NBC ICP-State 8 Rev. 2/19/08 [State or Local Government Organization] Organization Chart Board of Directors Admin Secretary General Manager Admin Assistant Human Resources Manager District Manager Program Manager Legal Counsel Personnel Assistant (10) HR Secretary Finance Manager IT Manager Assistant Budget Officer Finance Secretary IT Secretary Accountant (4) Internal Auditor (5) IT Programmer (4) Bookkeeper (5) Accounting Clerk (6) NBC ICP-State 9 Rev. 2/19/08 [State or Local Government Organization] Indirect Cost Rate Proposal INDIRECT COST PERSONNEL JUSTIFICATIONS The following account of each position should provide the necessary justification to fund administrative costs through the indirect cost pool for fiscal year 2008. GENERAL MANAGER: The General Manager has administrative responsibility for all staff and activities of the [Organization]. Under the direction of the Board of Directors, the General Manager plans, administrates through subordinate supervision, reviews and evaluates all Organizational functions and activities; ensures that such activities are carried out within statutory, budgetary and policy guidelines. The General Manager is also responsible for representing the [Organization] in negotiations of grants/contracts; coordinating the direction of the [Organization]; and representing the [Organization] in meetings with governmental and business [Organizations], community groups, developers, customers and the public. Therefore, only 40 percent of the General Manager’s time is charged to indirect administration, with the remaining 60 percent charged direct to contracts and program activities. FINANCE MANAGER: This position handles the business activities of the [Organization]. The Finance Manager develops and administers the annual budget for the [Organization]; reviews and authorizes expenditures; plans and recommends revenue strategies, and implements plans after approval by General Manager and the Board. This position will be responsible for the business department and also be involved in program business activities, with 80 percent of the time chargeable to indirect administrative costs. ASSISTANT BUDGET OFFICER (ABO): The ABO serves as interim Finance Manager during her absence. The ABO plans, organizes, directs and coordinates the administrative support functions of the [Organization]. Specifically, the ABO provides general management and administration of the [Organization]’s billing and collection system, personnel, accounting, customer service, records maintenance and related office support services. In addition, the ABO assists in budget preparation and monitors and controls administrative costs. BOOKKEEPERS: These positions are responsible for maintaining the books of entry for all programs and ensuring that the financial system is kept current. Specifically, the Bookkeepers perform accounting work of a technical nature and assist in the financial operation of the [Organization]. Major duties include maintenance of accounts payable, receivable, cash disbursements and the general ledger. In addition, the bookkeepers reconcile bank statements and all monthly financial reports, as necessary, for the General Manager. ACCOUNTING CLERKS: This position is part of the centralized accounting department of the [Organization]. The Accounting Clerk is responsible for distributing payroll for all programs and ensuring that the proper reports and records are kept current. This position also assists with the accounts payable. NBC ICP-State 10 Rev. 2/19/08 [State or Local Government Organization] Indirect Cost Rate Proposal Elements of Cost Elements of Cost Contractual Services Depreciation / Use Allowance Emergency assistance payments Equipment rental and maintenance Equipment / Capital Equipment / Minor Insurance Occupancy Actual usage Direct and Indirect cost Direct cost Rental and maintenance on equipment used in central office finance office Purchasing of office furniture for use in performing administrative services Actual usage Actual usage Central office repairs and utilities on basis of square footage used for administrative services Office and janitorial supplies for administrative and program services Based on administrative services actual use Actual usage Actual usage Accounting and audit services, payroll processing services, charged on work performed for administrative services Direct cost Programs are charged to project as costs are incurred. Costs are direct costs Direct cost Basic services allocated on number of instruments, toll calls charged on basis of logs of such calls for administrative services Basic services allocated on number of instruments, toll calls charged on basis of logs of such calls for administrative services Methodology of Allocation Schedule A Office supplies Other expenses Postage Printing Professional fees Program materials Program supplies Renovations and improvements Telephone Travel The methodologies used in this example are not recommended methodologies. They are used for demonstration purposes only. Allocation of costs should be accomplished on a cost benefit basis. This cost benefit can be different from one organization to the next. NBC ICP-State 11 Rev. 2/19/08 [State or Local Government Organization] Indirect Cost Rate Proposal Schedule of Expenditure of Federal Awards as of 6/30/2007Schedule B Program Title Department of the Interior: Fish & Wildlife Environmental Protection Agency: Program A.1 Program A.2 Department of Agriculture: Program B.1 Program B.2 State Wildlife Grant: Program C Expenditures $17,345,528 4,734,528 2,239,954 1,482,211 925,899 419,744 Total Funding $27,147,864 NBC ICP-State 12 Rev. 2/19/08 Schedule C [State or Local Government Organization] Carryforward and Indirect Cost Rate Computation w/Federal Percentage Fiscal Year Ending June 30, 2008 YEARENDING AMOUNTS $41,765,945 * 5.82% $2,430,778 TITLE/DESCRIPTION FY 2006 Direct Cost Base (based on actual costs incurred) FY 2006 Indirect Cost Rate (per FY 2006 Negotiation Agreement) FY 2006 Recoverable Indirect Costs FY 2006 Indirect Costs (based on actual costs incurred) FY 2006 SWCAP FY 2004 Overrecovery Carryforward to FY 2006 (per FY 2006 Negotiation Agreement) FY 2006 Indirect Cost Pool FY 2006 Recoverable Indirect Costs (from above) FY 2006 Overrecovery Carryforward to FY 2008 FY 2008 Indirect Costs (proposed) FY 2008 SWCAP FY 2008 Indirect Cost Pool $2,600,280 * 18,240 * -354,125 2,264,395 -2,430,778 -166,383 2,600,280 ** 18,240 ** $2,452,137 FY 2008 Direct Cost Base (proposed) $41,765,945 ** 1/ FY 2008 Indirect Cost Rate 5.87% * Please provide detail support for actual indirect and actual direct base costs reconcilable to financial statements that meet the requirements of the Single Audit Act of 1984, Public Law 98-502. ** Please provide detail support for proposed indirect and direct base costs when using budgeted numbers and indicate the percentage of Federal funding in the base. Separate Schedules C, D, E and F will be required. 1/ Federal funding percentage = 65% NBC ICP-State 13 Rev. 2/19/08 [State or Local Government Organization] Indirect Cost Rate Proposal Summary Schedule For year ending 6/30/2006 (A) Total Expenditure per Audited F/S (B) (C) (E) (F) (G) Direct Costs Excludable Costs * Unallowable Costs ** Net Expenditure Salaries & Wages Fringes Other Costs (H) (I) Indirect Costs (Schedule E) Schedule D (J) a-b-c f+g+h+i Total Direct & Indirect Costs Divisions Fish and Game Historical Resources Library & Information Cultural Affairs Tourism Subtotal Departmental Costs Secretary/Assistant Secretary Administration Legislative Affairs Communication General Counsel Human Resources IT Budget & Finance Subtotal Subtotal Negotiated FY 06 SWCAP Total Expenditure $35,764,785 19,450,358 12,398,383 53,606,327 23,926,984 145,146,837 $27,392,191 10,202,629 41,134,157 22,577,938 101,306,915 $23,363 85,437 59,957 3,124,806 2,705 3,296,268 $8,349,231 9,162,292 12,338,426 9,347,364 1,346,341 40,543,654 $2,318,950 4,207,625 5,523,595 4,061,416 776,572 16,888,158 $707,280 1,283,326 1,684,696 1,238,732 236,854 5,150,888 $5,323,001 3,671,341 5,130,135 4,047,216 332,915 18,504,608 $0 $8,349,231 9,162,292 12,338,426 9,347,364 1,346,341 40,543,654 763,300 158,992 140,903 171,086 447,730 646,522 761,113 1,080,388 4,170,034 149,316,871 18,240 $149,335,111 131,920 33,053 44,689 91,066 46,735 0 101,306,915 347,463 3,643,731 631,380 158,992 107,850 126,397 356,664 599,787 761,113 1,080,388 3,822,571 44,366,225 18,240 425,392 80,850 75,397 156,664 129,745 24,659 22,996 47,783 76,243 158,992 2,341 28,004 152,217 599,787 761,113 1,080,388 2,600,280 2,600,280 18,240 738,303 17,626,461 225,182 5,376,071 258,805 18,763,413 631,380 158,992 107,850 126,397 356,664 599,787 761,113 1,080,388 3,822,570 44,366,225 18,240 $44,384,465 $44,384,465 check figure $101,306,915 $3,643,731 $44,384,465 $17,626,461 (S&W) $5,376,071 $18,763,413 $23,002,532 (SWF) $2,618,520 Reconciliation: Direct Costs Indirect Costs Exclusions* Adjustments** Total Expenditures $41,765,945 2,618,520 101,306,915 3,643,731 $149,335,111 $41,765,945 (TDC) * Excludable Costs include: (please specify type) ** Unallowable Costs include: (please specify type) S&W = total direct salaries & wages SWF = total direct salaries, wages, and fringes TDC = total direct costs NBC ICP-State 14 Rev. 2/19/08 [State or Local Government Organization] Indirect Cost Rate Proposal Indirect Cost Detail Schedule* For year ending 6/30/06 Line Item Costs Salaries & Wages** Fringe Benefits Advertising Communications Dues & subscription Freight & handling Insurance Printing Professional services Rental Repairs & maintenance Travel & Per Diem Janitorial Security services Utilities Supplies Miscellaneous Expenses Total Administration $95,000 29,000 Human Resources $250,000 75,000 40,000 16,000 4,000 10,000 26,000 8,000 99,000 15,000 2,000 15,000 1,200 5,000 1,600 18,000 13,987 $599,787 IT $210,000 63,000 Budget & Finance $550,000 165,000 20,000 20,000 10,000 15,000 28,000 20,000 113,000 22,000 27,500 50,000 2,000 5,000 5,000 25,000 2,888 $1,080,388 Total $1,105,000 332,000 60,000 69,000 24,000 55,000 81,300 42,000 362,000 72,750 130,500 110,000 4,800 17,500 12,400 97,000 25,030 $2,600,280 Schedule E 8,000 2,000 5,000 1,300 4,000 750 1,000 400 2,500 800 9,000 242 $158,992 25,000 8,000 25,000 26,000 10,000 150,000 35,000 100,000 45,000 1,200 5,000 5,000 45,000 7,913 $761,113 * Schedule of indirect costs (proposed and actual) is sufficiently detailed to determine the purpose and classificat ion, including salaries and unallowable expenses (e.g. contributed salaries and services, interest expense, bad debts, advertising, depreciation on federally funded assets and lobbying costs) have been eliminated from the indirect cost pool. ** Please provide indirect salaries breakdown by position title, % included as indirect, amount, and grouped by each department. See Schedule F. NBC ICP-State 15 Rev. 2/19/08 [State or Local Government Organization] Indirect Cost Rate Proposal Schedule of Indirect Salaries Title/Description Salaries: Administration General Manager Admin Assistant Admin Secretary Subtotal Administration Human Resources HR Manager HR Secretary Personnel Assistant (10) Subtotal Human Resources Information Technology IT Manager IT Secretary IT Programmers (4) Subtotal Info Tech Budget & Finance Finance Manager Assistant Budget Officer Finance Secretary Accountants (4) Accounting Clerk (6) Bookkeeper (5) Internal Auditor (5) Subtotal Budget & Finance Total Indirect Salaries & Wages Annual Salaries % Indirect Schedule F Indirect Salaries $124,385 66,436 47,619 40% 38% 42% $49,754 25,246 20,000 95,000 45,000 20,000 185,000 100% 100% 100% 45,000 20,000 185,000 250,000 48,500 21,500 140,000 100% 100% 100% 48,500 21,500 140,000 210,000 61,250 43,000 20,000 120,000 105,000 87,500 125,500 80% 100% 100% 100% 100% 100% 100% 49,000 43,000 20,000 120,000 105,000 87,500 125,500 550,000 $1,105,000 NBC ICP-State 16 Rev. 2/19/08 3% LIMITATION ON SPORT FISH & WILDLIFE RESTORATION FUNDS Schedule G Instructions: - Just fill in the information in PINK and the schedule will do the calculations. - Cells with formulas are blue. Notes A B C D E F G H I J K Description FY 2006 Actual PR/DJ Base Expenditures (supporting documentation required) Wildlife Restoration - Pittman-Robertson Act (PR) Sport Fish Restoration - Dingell-Johnson Act (DJ) Total Actual Base Expenditures Multiplied by 2006 Negotiated indirect cost rate PR/DJ Indirect Reimbursements FY 2006 Actual PR/DJ Total Expenditures FY 2006 PR/DJ Actual Direct Expenditures per Accounting Records FY 2006 Total Direct Expenditures of State/Territorial Government Ratio of PR/DJ Actual to Total Direct Expenditures FY 2006 Central Service Cost Allocation Plan (CSCAP/SWCAP) CSCAP/SWCAP portion related to PR/DJ Final Apportionment of Federal Aid Funds for Fiscal Year 2006 (see attached): Wildlife Restoration - Pittman-Robertson Act (PR) Sport Fish Restoration - Dingell-Johnson Act (DJ) Total Multiplied by 3% Limitation Proposed Formula $3,717,469 4,474,183 8,191,652 5.82% 476,754 8,352,465 $7,875,711 $146,734,831 5.37% 18,240 $979 I*J G/H F-E C*D A+B L M N O P 4,487,289 4,935,045 9,422,334 3.0% $282,670 N*O L+M 3% Limitation If the CSCAP/SWCAP portion related to PR/DR (K) is less than the 3% limitation (P), there is no reduction to the FY 2006 CSCAP/SWCAP amount. Claim the amount from "J." Q $18,240 If the CSCAP/SWCAP portion related to PR/DR (K) is greater than the 3% limitation (P), there is a reduction to the FY 2006 CSCAP/SWCAP amount as follows: Take CSCAP/SWCAP from "J" Amount based on the ratio of total direct to PR/DJ direct (K) Amount based on 3 % limitation (P) Difference is amount to be deducted from CSCAP/SWCAP R $18,240 $979 282,670 -281,691 See Q above Adjusted CSCAP/SWCAP (claim this amount): CSCAP = Central Service Cost Allocation Plan SWCAP = Statewide Cost Allocation Plan NBC ICP-State 17 Rev. 2/19/08 NARRATIVE Notes A Remarks Schedule G-1 Actual expenditures as they relate to the direct Pittman-Robertson (PR) Act expenditures that were included in the actual direct cost base used to negotiate the indirect cost rate(s); e.g., modified direct costs (excludes capital expenditures and other distorting items, such as passthrough funds, major subcontracts, etc.), direct salaries and wages, or another base which results in an equitable distribution, such as direct salaries and wages including fringe benefits. Actual expenditures as they relate to the direct Dingell-Johnson (DJ) Act expenditures that were included in the actual direct cost base used to negotiate the indirect cost rate(s); e.g., modified direct costs (excludes capital expenditures and other distorting items, such as passthrough funds, major subcontracts, etc.), direct salaries and wages, or another base which results in an equitable distribution, such as direct salaries and wages including fringe benefits. This is a calculated amount. It totals the expenditures for the two Acts to arrive at total actual base expendit ures. Indirect cost rate negotiated for actual cost year; e.g., if the actual expenditures above are FY 2006 expenditures, then the negotiated FY 2006 indirect cost rate is to be used. This is a calculated amount. It determines the recoverable indirect costs using the direct cost base related to the PR/DJ direct expenditures and the negotiated indirect cost rate. Total actual PR/DJ expenditures including everything expended and recorded against the Acts. This is a calculated amount. It determines the actual direct expenditures for the PR/DJ and is calculated by reducing the total actual PR/DJ expenditures by the recoverable indirect costs. Total actual direct expenditures for the state/territorial government or department and before any adjustments. This is a calculated amount. It calculates the ratio of the PR/DJ expenditures to the total direct expenditures as a percentage. This percentage is used to calculate the portion of the Central Services Cost Allocation Plan (CSCAP) and/or Statewide Cost Allocation Plan (SWCAP) that is allocable to the PR/DJ expenditures. Total CSCAP/SWCAP of actual cost year, in this example FY 2006. This is a calculated amount. It determines the amount allocable to the PR/DJ from the CSCAP/SWCAP. This is the final apportionment amount of the Federal Aid in Wildlife Restoration (PR) Funds for the actual cost year. It can be obtained from the Wildlife and Sport Fish Restoration Programs’ Division of Federal Assistance home page of the U.S. Fish & Wildlife Services at http://wsfrprograms.fws.gov. This is the final apportionment amount of the Federal Aid in Sport Fish Restoration (DJ) Funds for the actual cost year. It can be obtained from the Wildlife and Sport Fish Restoration Programs’ Division of Federal Assistance home page of the U.S. Fish & Wildlife Services at http://wsfrprograms.fws.gov. This is a calculated amount. It determines the total apportionment for PR/DJ funds for actual cost year. Three percent limitation, see 50 CFR Part 1, Wildlife and Fisheries, chapter I, paragraph 80.15(d). This is a calculated amount. It determines the 3 percent limitation on CSCAP. If the CSCAP/SWCAP portion related to PR/DR (K) is less than the 3% limitation (P), there is no reduction to the FY 2006 CSCAP/SWCAP amount. Claim the amount from "J." This is a calculated amount. If the portion of CSCAP/SWCAP related to PR/DJ (K) is greater than the 3 percent limitation (P) then the difference between the amount based on the ratio of direct expenditures and the amount calculated using the apportionment and limitation is calculated. The outcome is deducted from the actual year CSCAP/SWCAP amount, resulting in the CSCAP/SWCAP that can be claimed (See "Q" above). NBC ICP-State 18 Rev. 2/19/08 B C D E F G H I J K L M N O P Q R U.S. FISH AND WILDLIFE SERVICE FINAL APPORTIONMENT OF PITTMAN-ROBERTSON WILDLIFE RESTORATION FUNDS (INCLUDING SECTIONS 4(C) (CFDA #15.611) AND 10 HUNTER EDUCATION (CFDA #15.626)) FOR FISCAL YEAR 2006 Hunter Education STATE ALABAMA ALASKA ARIZONA ARKANSAS CALIFORNIA COLORADO CONNECTICUT DELAWARE FLORIDA GEORGIA HAWAII IDAHO ILLINOIS INDIANA IOWA KANSAS KENTUCKY LOUISIANA MAINE MARYLAND MASSACHUSETTS MICHIGAN MINNESOTA MISSISSIPPI MISSOURI MONTANA NEBRASKA NEVADA NEW HAMPSHIRE NEW JERSEY NEW MEXICO NEW YORK NORTH CAROLINA NORTH DAKOTA OHIO OKLAHOMA OREGON PENNSYLVANIA RHODE ISLAND SOUTH CAROLINA SOUTH DAKOTA TENNESSEE TEXAS UTAH VERMONT VIRGINIA WASHINGTON WEST VIRGINIA WISCONSIN WYOMING PUERTO RICO AMERICAN SAMOA GUAM N. MARIANA ISLANDS U.S. VIRGIN ISLANDS TOTAL Wildlife Restoration $3,079,394 7,525,497 4,231,246 3,238,963 5,928,398 4,661,256 1,265,188 1,033,909 3,052,392 3,697,990 1,033,909 3,370,297 3,786,195 2,962,277 3,093,489 3,119,713 3,144,484 3,105,591 2,046,741 1,627,543 1,666,389 6,140,464 5,306,208 2,627,954 4,604,868 4,738,541 2,860,005 3,082,746 1,038,012 1,666,389 3,531,779 4,921,786 4,070,215 2,553,582 4,045,935 3,610,292 4,064,430 6,620,218 1,035,446 2,073,083 3,165,838 5,810,861 8,146,149 2,950,845 1,035,446 3,318,647 3,371,161 2,055,460 5,494,007 3,182,849 772,551 292,568 292,568 292,568 293,423 $175,737,758 FY 2005 Sect 10 Reverted Funds 15,363 15,363 15,363 TOTAL $3,079,394 7,540,860 4,246,609 3,254,326 5,928,398 4,661,256 1,265,188 1,035,446 3,052,392 3,697,990 1,035,446 3,385,660 3,786,195 2,977,640 3,108,852 3,119,713 3,159,847 3,120,954 2,046,741 1,627,543 1,666,389 6,155,827 5,306,208 2,643,317 4,620,231 4,738,541 2,875,368 3,098,109 1,038,012 1,666,389 3,547,142 4,937,149 4,085,578 2,553,582 4,045,935 3,610,292 4,064,430 6,620,218 1,035,446 2,088,446 3,165,838 5,826,224 8,146,149 2,950,845 1,035,446 3,318,647 3,371,161 2,055,460 5,509,370 3,182,849 772,551 292,568 292,568 292,568 293,423 $176,032,729 Section 4 $845,252 2,069,864 1,165,636 893,268 1,627,265 1,279,451 347,277 284,216 837,840 1,015,048 284,216 929,318 1,039,259 817,322 853,338 856,319 867,335 856,659 561,803 446,739 457,401 1,689,691 1,456,482 725,555 1,268,191 1,300,665 789,249 850,389 284,920 457,401 973,642 1,355,180 1,121,436 700,924 1,110,554 990,976 1,115,631 1,817,160 284,216 573,250 868,980 1,599,219 2,236,007 809,967 284,216 910,924 925,338 564,196 1,512,247 873,649 212,055 80,306 80,306 80,306 80,541 $48,318,593 Section 10 $156,725 383,789 216,130 165,628 301,724 237,233 64,391 52,699 155,350 188,208 52,699 172,312 192,697 151,546 158,224 158,777 160,819 158,840 104,168 82,833 84,810 313,299 270,057 134,531 235,145 241,166 146,341 157,677 52,829 84,810 180,530 251,274 207,934 129,964 205,916 183,744 206,858 336,934 52,699 106,291 161,124 296,524 414,595 150,182 52,699 168,901 171,574 104,612 280,397 161,990 39,319 14,890 14,890 14,890 14,934 $8,959,121 TOTAL Wildlife + Hunter Ed $4,081,371 9,994,513 5,628,375 4,313,222 7,857,386 6,177,940 1,676,856 1,372,361 4,045,582 4,901,246 1,372,361 4,487,289 5,018,151 3,946,507 4,120,414 4,134,808 4,188,001 4,136,453 2,712,712 2,157,115 2,208,601 8,158,817 7,032,747 3,503,402 6,123,566 6,280,373 3,810,958 4,106,175 1,375,762 2,208,601 4,701,315 6,543,604 5,414,947 3,384,469 5,362,406 4,785,013 5,386,919 8,774,312 1,372,361 2,767,987 4,195,942 7,721,967 10,796,752 3,910,994 1,372,361 4,398,472 4,468,073 2,724,268 7,302,015 4,218,488 1,023,924 387,764 387,764 387,764 388,897 $233,310,443 1,537 1,537 15,363 15,363 15,363 15,363 15,363 15,363 15,363 15,363 15,363 15,363 15,363 15,363 15,363 15,363 15,363 15,363 $294,971 NBC ICP-State 19 Rev. 2/19/08 U.S. FISH AND WILDLIFE SERVICE FINAL APPORTIONMENT OF DINGELL-JOHNSON SPORT FISH RESTORATION (CFDA #15.605) FUNDS STATE ALABAMA ALASKA ARIZONA ARKANSAS CALIFORNIA COLORADO CONNECTICUT DELAWARE DISTRICT OF COLUMBIA FLORIDA GEORGIA HAWAII IDAHO ILLINOIS INDIANA IOWA KANSAS KENTUCKY LOUISIANA MAINE MARYLAND MASSACHUSETTS MICHIGAN MINNESOTA MISSISSIPPI MISSOURI MONTANA NEBRASKA NEVADA NEW HAMPSHIRE NEW JERSEY NEW MEXICO NEW YORK NORTH CAROLINA NORTH DAKOTA OHIO OKLAHOMA OREGON PENNSYLVANIA RHODE ISLAND SOUTH CAROLINA SOUTH DAKOTA TENNESSEE TEXAS UTAH VERMONT VIRGINIA WASHINGTON WEST VIRGINIA WISCONSIN WYOMING PUERTO RICO AMERICAN SAMOA GUAM N. MARIANA ISLANDS U.S. VIRGIN ISLANDS TOTAL SPORT FISH RESTORATION $4,373,160 14,542,380 5,693,439 5,497,108 14,542,380 7,054,598 2,908,477 2,908,477 969,491 9,075,857 5,584,255 2,908,477 4,935,045 5,802,025 3,876,243 4,190,996 4,131,142 4,506,431 5,127,647 2,908,477 2,908,477 2,908,477 9,583,810 10,892,793 3,598,481 6,906,341 6,862,980 3,483,968 4,276,062 2,908,477 2,908,477 5,079,284 7,165,067 5,517,138 3,223,491 6,502,757 5,949,175 6,819,596 7,096,709 2,908,477 3,751,669 3,640,058 7,268,842 14,542,380 4,812,992 2,908,477 4,782,848 6,094,127 2,908,477 9,776,002 4,539,179 2,908,475 969,491 969,491 969,491 969,491 $290,847,632 NBC ICP-State 20 Rev. 2/19/08 State of __________________ Statewide Cost Allocation Plan (SWCAP) Summary of Fixed Costs for Fiscal Year Ending June 30, 2006 Agency 100 Senate 101 House 102 Legislative Services-Audit-0475 102 Legislative Services-Other 110 Judicial Branch 120 Lieutenant Governor 130 Secretary of State 188 Human Rights Commission 189 The Blind Commission 190 Military Division 200 Admin-Voice-0450 22 210 Dept of Agriculture 220 Dept of Commerce 230 Dept of Correction 240 Dept of Labor 250 Dept of Finance 260 Dept of Fish & Game 270 Dept of Health & Welfare 280 Dept of Insurance 285 Dept of Juvenile Corrections 290 Dept of Transportation 300 Industrial Commission 320 Dept of Lands 330 State Police 360 Dept of Water Resources 420 Athletic Commission 421 Pharmacy Board 422 Accountancy Board 423 Dentistry Board 511 State College 512 City College of State 513 University of State 520 Public Broadcasting Systems 521 State Library 900 Public Utilities Commission 903 Catastrophic Health Care 951 Health District I 952 Health District II 953 Health District III 954 Health District IV 955 Health District V 956 Health District VI 957 Health District VII Other Total Attorney Controller Controller Treasure DFM Mgmt DOA DOA DFM Budget DOA Postal DOA ITRMC General SW. Accting SW Payroll Disbursing Sw. Purchase Network 205,458 405 0 309 0 1,653 0 3,408 7,763 12,524 0 6 (2,640) 2,116 78,034 766 (230) 4,824 (528) 8,148 3,897 2,912 197,882 28,329 2,424 6,767 377,050 99,021 299,499 98,518 141,213 6,408 1,452 4,325 1,669,032 609,933 450,125 5,710 84,419 25,724 383,602 174,380 88,643 10,806 250,522 59,691 136,873 57,351 782,383 33,614 12,027 105 18,644 1,363 0 521 49 346 0 30,137 0 67,856 0 65,554 (8,011) 9,372 469 3,008 365,801 3,277 0 2,031 0 37,121 0 6,128 0 40,435 0 18,199 0 7,130 0 9,753 0 18,959 13,673 0 5,559,525 1,578,943 3,308 9,390 1,101 2,850 17,300 170 1,509 1,106 3,303 13,269 366 29,026 3,172 83,350 52,926 2,240 5,231 184,229 4,126 22,698 119,190 7,379 24,122 31,145 11,109 62 992 678 667 42,366 120,652 125,146 7,921 2,568 2,897 33,874 (7,038) 12,421 21,263 (4,607) 16,140 3,849 (15,903) 0 997,563 399 565 75 154 4,500 1 132 5 1,358 6,007 161 4,387 1,769 10,718 58,072 979 1,812 389,186 1,184 1,600 30,865 3,016 3,829 163 1,772 28 (47) (23) 109 12 89 52 1,011 614 601 2,387 2,781 713 1,121 3,366 666 1,141 809 0 538,139 (77) (113) 10 (149) (987) (6) (59) (25) (91) (530) 21 (780) (228) (4,220) (1,449) (110) (885) (8,306) (82) (685) (12,128) (274) (1,030) (1,467) (489) (1) (25) (13) (9) (930) (3,104) (3,167) (379) (123) (148) (6) (272) (118) (183) (258) (178) (225) (209) 0 (43,487) 360 727 342 1,187 6,813 (7) 863 207 545 7,585 698 5,477 1,807 28,739 11,785 890 905 70,776 5,191 5,001 124,317 1,904 10,773 9,708 5,227 8 231 87 70 6,806 28,745 20,265 (211) 777 963 53 3,138 937 1,583 3,320 1,359 2,292 1,384 0 373,627 0 0 0 0 0 0 0 (90) (925) 1,293 (3,959) 4,073 1,929 11,833 474 2,068 86,506 1,230 102 33,627 858 17,608 2,212 1,715 0 1,230 0 0 9,566 139,634 6,069 (19,164) (3,023) 0 0 (2,549) 0 3,407 3,689 (756) 4,162 1,230 0 304,049 1,561 0 809 3,420 (101) 9,113 (612) 270 846 0 2,927 3,420 6,732 495 2,582 430 169,345 4,712 1,178 0 5,201 (255) 3,790 1,489 0 1,159 144 1,122 0 (468) 0 3,646 463 499 0 0 0 0 1,591 0 0 0 1,721 227,229 0 0 0 0 0 0 0 122 590 19 176 43 771 6,325 174 1,480 17,397 177 455 5,014 185 766 967 568 0 41 0 0 25 4,264 1,612 471 587 133 0 469 261 276 538 244 368 247 0 44,765 0 0 0 0 0 0 0 1,738 6,366 274 497 277 5,474 74,215 2,469 1,422 176,997 1,182 4,449 40,628 624 7,414 8,920 3,934 0 576 0 0 (1,046) 35,396 12,679 3,673 7,862 563 0 6,662 3,702 3,924 7,644 3,461 5,227 3,503 0 430,706 Total Fixed Costs 211,414 10,878 3,181 8,259 51,333 63 11,034 79,481 11,749 40,828 9,641 263,962 23,524 609,564 612,219 157,319 18,240 3,365,095 473,555 144,941 899,495 118,342 373,440 249,662 841,322 12,229 24,164 1,394 2,354 86,936 393,064 228,210 (1,671) 13,202 374,586 38,339 40,312 24,044 71,826 33,482 28,066 26,567 10,020 15,394 10,011,059 NBC ICP-State 21 Rev. 2/19/08