Sample Bia Template - Excel by mjw95458

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									Sample Indirect Cost Pool                                                                         B-1
                                                       Actual       Proposed        Actuals
Title/Description of Costs                             FY 2008      FY 2010         FY2010

Indirect Costs                                         $1,562,369   $1,425,654     $1,438,965

FY 2006 Underrecovery Carryforward to FY 2008               8,457


FY 2008 Indirect Cost Pool                             $1,570,826

Allocable to All Programs FY 2010 Indirect Cost Pool                $1,425,654     $1,438,965
  (without the FY2008 Carryforward Included)


Indirect Costs Specific to Base
Bureau of Indian Affairs Base
  BIA Report Analyst                                                  $50,000        $48,500

Indian Health Services Base                                                    0              0

Other Programs Base                                                            0              0

Total Indirect Costs                                                $1,475,654     $1,487,465
Illustration of a 2 and 3 Rate Base Summary Proposal                                                            B-2
                                                      2 Rates                               3 Rates

                                                Actual      Proposed               Actual        Proposed
Total Direct Costs                              FY08          FY10                 FY08            FY10

FEDERAL PROGRAMS
  ISDA Programs (638)
    Department of the Interior:
    Bureau of Indian Affairs                   $1,585,369   $1,728,052            $1,585,369     $1,728,052 (Base 1)
    Department of Health and Human Services:
    Indian Health Service                       1,487,955    1,547,473             1,487,955      1,547,473 (Base 2)
  ISDA (638) Subtotal                           3,073,324    3,275,525 (Base 1)




     Department of Interior BIA (100-297)        228,320        237,453             228,320           237,453
     Department of Health and Human Services
     (Non-638)                                   218,744        227,494             218,744           227,494
     Environmental Protection Agency             202,847        210,961             202,847           210,961
     Department of Agriculture                    86,185         89,632              86,185            89,632
     Department of Education                       4,000          4,160               4,000             4,160
     Department of Justice                        46,425         48,282              46,425            48,282
     Department of Commerce                       83,740         87,090              83,740            87,090
   Subtotal Other Federal Programs (Non-638)     870,261        905,071             870,261           905,071

  STATE PROGRAMS                                  65,845         68,479              65,845            68,479

  TRIBAL PROGRAMS                               2,581,948    2,685,226             2,581,948      2,685,226

  All Other Subtotal                            3,518,054    3,658,776 (Base 2)    3,518,054      3,658,776 (Base 3)

Total Direct Costs                             $6,591,378   $6,934,302            $6,591,378     $6,934,302
Fixed with Carryforward Template for use with 3-Rate Proposal                                                                                B-3
For The Year Ending September 30, 2008

FY 2008 Carryforward Computation
                                                              P                 R                  C
                        FY 2008                           FY 2008            Indirect           Indirect
                         Actual           % of            Indirect           Rate at             Costs         Underfunded Overfunded Under/(Over)
    Program           Direct Costs        Total           Cost Pool          22.00%            Collection        Indirect   Indirect Carryforward
BIA (638)              $1,585,369         24.05%            $377,784          $348,781            $365,987               $0       $0       $11,797

IHS (638)               $1,487,955         22.57%            $354,535        $327,350            $268,233          $59,117              $0         $27,185

HHS (Non-638)              218,744          3.32%              52,151          48,124               48,124               0               0            4,027
EPA                        202,847          3.08%              48,381          44,626               44,626               0               0            3,755
Agriculture                 86,185          1.31%              20,578          18,961               15,898           3,063               0            1,617
Education                    4,000          0.06%                 942             880                  380             500               0               62
Justice                     46,425          0.70%              10,996          10,214                    0          10,214               0              782
Commerce                    83,740          1.27%              19,949          18,423                7,250          11,173               0            1,526
State                       65,845          1.00%              15,708          14,486               17,789               0           2,081           (2,081)
Tribal                   2,581,948         39.17%             615,293         568,029                    1/
BIA (100-297)              228,320          3.46%              54,351          50,230                    2/
  Subtotal              $3,518,054         53.37%            $838,350        $773,973                              $24,950          $2,081           $9,690


Totals                  $6,591,378        100.00%          $1,570,826      $1,450,104            $634,220          $84,067          $2,081         $48,672
                                                                    3/                                  4/                   5/

1/ Over or underrecovery from Tribal accounts is internal and therefore not included in the carryforward computation.


2/Over or underrecovery from BIA is not included in the carryforward computation according to Public Law 100-297 Section 1128A,
(d) (3): "Funds received as grants under this section for Bureau funded programs operated by a tribe or tribal organization under a
contract or agreement shall not be taken into consideration for purposes of indirect cost underrecovery and overrecovery
determinations by any Federal agency for any other funds, from whatever source derived."

3/ The reported FY 2008 indirect costs of $1,570,826 was adjusted to include the previously negotiated FY 2006
underrecovery carryforward to FY 2008 of $8,457.


4/"The amount of "Indirect Cost Collection" need not include direct funds (including direct program funds, direct CSC, or indirect CSC funds
lawfully redirected to pay for unfunded direct CSC), private funds, or tribal funds diverted to pay indirect costs in the pool, provided that the amount
listed is consistent with the tribal contractors' audited financial statements or post-audit statements, pursuant to Section III.B.1(a) and (b) of PSA III."

5/ Underfunded indirect should be reported to the respective granting agencies. Underfunded amounts may be, but are not necessarily, due to
shortfalls in appropriations. The presense of an amount in either of these columns does not constitute a determination or admission that either the
government or the contractor is liable to the other for any amount.

Note: The amounts shown as Indirect Costs Collections are based on the Tribe's audited financial statements.
Sample Indirect Cost Rate Computation - 3 Rate Proposal                                                    B-4
For The Year Ending September 30, 2008
FY 2010 Rate Computation


     Base Allocation Computation                                                                                           Single Rate Comparison
     Allocate Separate Bases As A Percentage of Total Base Amount                              Base            %         Indirect Cost Pool    1,475,654
                                                                                                                         Carryforward             48,672
     BIA 638                                                                                   1,728,052      24.92%     Indirect w/ CF       1,524,326
     IHS 638                                                                                   1,547,473      22.32%     Base                  6,934,301
     OTHER                                                                                     3,658,776      52.76%     Single Rate            21.98%

     Total                                                                                     6,934,301        100%



     Pool Allocation Computation
     FY 2010 Indirect Cost Pool--Shared Pool BEFORE FY 2008 Carryforward is Included                        1,425,654
                                                                        Pool       % of Base               638 Pool
     Rate 1
     BIA 638 Rate Computation
                                                   BIA 638 POOL                 1,425,654        24.92%       355,278
                                  FY 2008Carryforward to FY 2010                                               11,797
                                             1/IDC Specific to base                                            50,000
                                                       Total pool\                                            417,075

                                                        BIA 638 Base                                        1,728,052

                        FY 2010 BIA 638 Indirect Cost Rate                                                  24.14%
     Rate 2
     IHS 638 Rate Computation
                                                   IHS 638 POOL                 1,425,654        22.32%       318,152
                                 FY 2008 Carryforward to FY 2010                                               27,185
                                             1/IDC Specific to base                                                 0
                                                       Total pool\                                            345,337

                                                       IHS 638 Base                                         1,547,473

                        FY 2010 IHS 638 Indirect Cost Rate                                                  22.32%

     Rate 3
     OTHER Rate Computation
                                                  OTHER POOL                    1,425,654        52.76%       752,224
                                 FY 2008 Carryforward to FY 2010                                                9,690
                                             1/IDC Specific to base                                                 0
                                                       Total pool\                                            761,914

                                                      OTHER BASE                                            3,658,776

                 FY 2010 ALL OTHER Indirect Cost Rate                                                       20.82%
     1/NOTE: Special Rate with Allowable Indirect Costs Chargeable To a Specific Sub-Base
     If a tribal contractor can (1) identify a type of allowable indirect cost that is chargeable to particular sub-
     bases (i.e., an ISDA-only sub-base), but not the other sub-bases, and (2) is not funded as Direct CSC, the tribal
     contractor may choose to add the identified indirect cost to the indirect cost pool for that sub-base only. NBC
     reserves the right to determine if such costs are allowable under OMB Circular A-87. If the contractor
     wishes to pursue this option, the identified indirect cost would be added to the applicable sub-pool prior to
     calculating the rate for that applicable sub-base. These indirect costs must be identified and described in the
     indirect cost proposal submitted to NBC.
Sample Indirect Cost Rate Computation - 3 Rate Proposal                                        B-5
                Actuals for FY 2010
   Base Allocation Computation
   Allocate Separate Bases As A Percentage of Total Base Amount                    Base          %
   BIA 638                                                                         1,859,959     28.06%
   IHS 638                                                                         1,535,623     23.17%
   OTHER                                                                           3,231,951     48.77%

   Total                                                                           6,627,533        100%



   Pool Allocation Computation
   FY 2010 Indirect Cost Pool--Shared Pool BEFORE FY 2008 Carryforward is Included             $1,438,965
                                                                      Pool       % of Base     638 Pool
   Rate 1
   BIA 638 Rate Computation
                                              BIA 638 POOL           1,438,965      28.06%        403,833
                                        1/IDC Specific to base                                     48,500
                                                  Total pool\                                     452,333
   Rate 2
   IHS 638 Rate Computation
                                              IHS 638 POOL           1,438,965      23.17%        333,413
                                        1/IDC Specific to base                                          0
                                                  Total pool\                                     333,413
   Rate 3
   OTHER Rate Computation
                                             OTHER POOL              1,438,965      48.77%        701,719
                                        1/IDC Specific to base                                          0
                                                  Total pool\                                     701,719
Future Year - Fixed with Carryforward Template for use with 3 Rate Proposal                                                                          B-6
(Note: This template is to be used by Tribal Organizations submitting a proposal for a sprecial rate for
For The Year Ending September 30, 2010
FY 2008 Carryforward Adjustment Computation
                                                                                                 + under
                                                                                                 (over)
                                     Actual                                                    RECOVERY
                                    FY 2010            % of           Actual                    FY 2008             FY 2010
                                   Direct Cost         Total        FY 2010 I/C                 Carryfwd            I/C Pool


               BIA (638)           $1,859,959         100.00%         $452,333                      11,797     $      464,130
         Subtotal BIA              $1,859,959         100.00%         $452,333

               IHS (638)           $1,535,623         100.00%         $333,413                       27,185    $      360,598
         Subtotal IHS              $1,535,623         100.00%         $333,413
         HHS (Non-638)                $232,044          7.18%         $106,800
                   EPA                 215,180          6.66%           99,065
            Agriculture                 91,425          2.83%           42,095
             Education                   4,243          0.13%            1,934
                Justice                 49,248          1.52%           22,609
             Commerce                   88,831          2.75%           40,905
                  State                 69,848          2.16%           32,129
                Tribal               2,238,930         69.27%        1,030,367
          BIA (100-297)                242,202          7.50%           52,629
         Other Total                 3,231,951        100.00%         $701,719                      $9,690           $711,409

                   Totals            6,627,533                      $1,487,465                     $48,672         $1,536,137

FY 2010 Carryforward Computation
                                                        Adjusted for 2008 Carryforward
                                                                        P                          R                  C
                                   FY 2010                          FY 2010       FY 2010    Indirect               Indirect
                                     Actual           % of          Indirect      Indirect   Costs at                Costs       Underfunded         Overfunded Under/(Over)
        Program                   Direct Costs        Total         Cost Pool       Rate   FY 2010 Rate            Collection     Indirect            Indirect Carryforward

               BIA (638)           $1,859,959         100.00%         $464,130       24.14%      $448,994            $405,702         $43,292               $0        $15,136
         Subtotal BIA              $1,859,959         100.00%         $464,130                   $448,994            $405,702         $43,292               $0        $15,136

               IHS (638)           $1,535,623         100.00%         $360,598       22.32%      $342,751            $341,110          $1,641               $0        $17,847
         Subtotal IHS              $1,535,623         100.00%         $360,598                   $342,751            $341,110          $1,641               $0        $17,847

        HHS (Non-638)                 232,044           7.18%           51,079       20.82%        48,312
                   EPA                215,180           6.66%           47,380       20.82%        44,800
            Agriculture                91,425           2.83%           20,133       20.82%        19,035
              Education                 4,243           0.13%              925       20.82%           883
                 Justice               49,248           1.52%           10,813       20.82%        10,253
             Commerce                  88,831           2.75%           19,564       20.82%        18,495
                   State               69,848           2.16%           15,366       20.82%        14,542
      Subtotal Other                 $750,819          23.23%         $165,260                   $156,320                                                              $8,940
                 Tribal            $2,238,930          69.27%         $492,793       20.82%      $466,145                                                                   1/
          BIA (100-297)               242,202           7.49%           36,910       20.82%         50,426                                                                   2/
     Subtotal Other,
  Tribal & BIA (100-
                297)               $3,231,951         100.00%         $711,409                   $672,891

                   Totals          $6,627,533                       $1,536,137                 $1,464,636            $746,812         $44,933               $0
                                                                             3/                                             4/                  5/


1/ Over or underrecovery from Tribal accounts is internal and therefore not included in the carryforward computation.

2/Over or underrecovery from BIA is not included in the carryforward computation according to Public Law 100-297 Section 1128A, (d) (3): "Funds

3/ The reported FY 2010 indirect costs of $1,536,137 was adjusted to include the previously negotiated FY 2008 carryforwards as displayed in the FY 2008
Carryforward Adjustment Computation above.

4/"The amount of "Indirect Cost Collection" need not include direct funds (including direct program funds, direct CSC, or indirect CSC funds lawfully redirected to pay for
unfunded direct CSC), private funds, or tribal funds diverted to pay indirect costs in the pool, provided that the amount listed is consistent with the tribal contractors' audited
financial statements or post-audit statements, pursuant to Section III.B.1(a) and (b) of PSA III."


5/ Underfunded indirect should be reported to the respective granting agencies. Underfunded amounts may be, but are not necessarily, due to shortfalls in appropriations. The
presense of an amount in either of these columns does not constitute a determination or admission that either the government or the contractor is liable to the other for any amount.

Note: The amounts shown as Indirect Costs Collections are based on the Tribe's audited financial statements.
                                           Sample Three
                                      RE: Underfunded Indirect                                                         B-7
Sample Three          Proposed Pool        $400   $200 BIA base $800 other base
Single Rate           Proposed Base      $1,000
                      Rate                  40%
                      Spent pool of $400
                      Spent base of $800 BIA $200 other $600

FY 2010 Carryforward Computation               Revised Template
                        FY 2008                    FY 2008      Indirect     Indirect
                          Actual        % of       Indirect     Rate at       Costs        Underfunded Overfunded
       Program         Direct Costs     Total      Cost Pool    40.00%      Collection      Indirect    Indirect    Carryforward
BIA (638)                      $200         25%         $100          $80           $150             $0        $50            $0
other                          $600         75%         $300         $240           $170           $70           $0          $60
Totals                         $800       100%          $400         $320           $320           $70         $50           $60
                                                                                                         BIA impact by under recovery
Single Rate Converted to                                                                                 carry forward of 60
Special Rates

FY 2010 Carryforward Computation               Revised Template
                        FY 2010                    FY 2010      Indirect     Indirect
                          Actual        % of       Indirect     Rate at       Costs        Underfunded Overfunded
      Program          Direct Costs     Total      Cost Pool    40.00%      Collection      Indirect    Indirect   Carryforward
BIA (638)                      $200      25.00%         $100          $80           $150             $0        $50           $0     BIA Only
Subtotal                       $200           $0        $100          $80           $150             $0        $50           $0

other                          $600        75%          $300        $240                                                      $60   Other only
subtotal                       $600        75%          $300        $240                                                      $60

Totals                         $800        100%         $400        $320           $150             $0           $50          $60
                                              Sample Four
                                         RE: Underfunded Indirect                                                       B-8
Sample Four             Proposed Pool        $400 $200 BIA base $800 other base
Single Rate             Proposed Base      $1,000
                        Rate                 40%
                        Spent pool of $400
                        Spent base of $900 BIA $300 other $900

FY 200? Carryforward Computation                 Revised Template
                        FY 2008                      FY 2008     Indirect      Indirect
                          Actual           % of      Indirect     Rate at       Costs       Underfunded Overfunded
       Program         Direct Costs        Total    Cost Pool     40.00%      Collection      Indirect   Indirect   Carryforward
BIA (638)                       $200       18.18%          $73         $80            $80             $0         $0          ($7)
other                           $900       81.82%         $327        $360          $325              $2         $0           $0
Totals                        $1,100         100%         $400        $440          $405              $2         $0          ($7)
                                                                                                          BIA and other impacted by
                                                                                                          overrecovery carryforward of (7)
                                         This example compares actual collections against IDC pool
Single Rate Converted
to Special Rates

FY 2010 Carryforward Computation                 Revised Template
                        FY 2010                      FY 2010     Indirect      Indirect
                          Actual           % of      Indirect     Rate at       Costs       Underfunded Overfunded
      Program          Direct Costs        Total    Cost Pool     40.00%      Collection      Indirect   Indirect   Carryforward
BIA (638)                       $200       18.18%          $73         $80            $80             $0         $0          ($7)          BIA Only
Subtotal                        $200       18.18%          $73 #       $80            $80             $0         $0          ($7)

other                            $900      81.82%         $327       $360                                                      ($33)       Other only
subtotal                         $900      81.82%         $327 #     $360                                                      ($33)



Totals                          $1,100      100%          $400       $440            $80             $0            $0          ($40)


                                         This example assume you could have collected $ 360 but chose not to.

                                         This also shows that when you convert to special rate from a single rate, an underfunded of $ 2
                                         becomes and overrecovery carry forward of $ (33.)

								
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