Attachment_14A_-_ICE-Dedicated_DSCS_Handbook_vFinal.pdf

Detention Services Cost Statement

User Handbook for

ICE-Dedicated Facilities

Purpose of the Detention Services Cost Statement

The Detention Services Cost Statement (DSCS) is an Excel workbook that Immigration and

Customs Enforcement (ICE) uses to gather other than certified cost or pricing data. This data helps the Agency to determine a fair and reasonable price for each detention facility, in collaboration with the service provider. It will also allow for quicker processing times for Requests for Equitable

Adjustment (REAs) due to new wage determinations.

Your Role

As a prospective provider of detention services to ICE, the process of determining a fair and reasonable price for a detention facility begins with you. This Handbook will take you step-by-step through the process of completing the DSCS.

Using this Handbook

This document is designed to provide step-by-step instructions on completing a DSCS for an ICE-dedicated facility.

The document will give a brief introduction of the organization and logic of the DSCS. Then, it will go through each tab of the Excel workbook in turn, to provide step-by-step directions to fill it out properly.

Table of Contents

Introduction to the Detention Services Cost Statement 4

Basic information (Tab 1. Cover Page) 6

Information on staff at the facility (Tab 2. Staffing Input A) 8

Benefits and taxes for staff (tab 3. Staffing Input B) 16

Total Staffing Costs (tab 4. Staffing Output) 17

Costs related to the facility’s building (tab 5. Facility) 18

Depreciation and cost of money charges for large assets (tab 6.

Depreciation & Interest) 20

Other Direct Costs (ODCs) of operating the facility (tab 7. ODCs) 23

Subcontracted services at the facility (tab 8. Contracted services) 26

General and Administrative costs (tab 9. G&A) 28

Profit (tab 10. Profit) 31

Transportation costs at the facility (tab 11. Transportation) 32

Introduction to the Detention Services Cost

Statement

The Detention Services Cost Statement (DSCS) is a standard Excel workbook that Immigrations and Customs Enforcement (ICE) uses to gather other than certified cost and pricing data.

This data is used to understand the main costs of operating a facility. The data will also be a starting point for determining fair and reasonable pricing through a collaborative process with the service provider.

The DSCS uses eleven (11) tabs with different categories of data:

Cover page

Staffing Input A

Staffing Input B

Staffing Output

Facility costs

Depreciation and interest

Other Direct Costs (ODCs)

Contracted services

General and administrative costs

Profit

Transportation

These tabs are then summarized in a Cover Page, which shows an at-a-glance overview of the categories and total proposed contract costs.

The next sections will give step-by-step instructions for how to fill out each tab of the Excel workbook. There are several rules of thumb that are consistent across all tabs, however:

High-level directions are included in the dark grey/light grey boxes on each tab, e.g.,:

Cells that are light blue can be edited to input data, e.g.,:

On most tabs, there is a column labeled “% change”. This automatically calculates the increase or decrease in costs, and turns red if the increase is greater than or equal to 10%

All other cells are locked to automatically calculate and cannot be edited

Basic information (Tab 1. Cover Page)

Tab “1. Cover Page” requires only a few simple inputs for the basic information to identify the facility. These are covered in Steps 1 through 6 below. All other information in this tab will calculate automatically from entries into the other tabs.

Step 1. Enter the name of your facility in Cell C6

Step 2. Enter the name of the company/government entity that will operate the facility in Cell C7

Step 3. Enter the total size of the facility’s building(s) (in square feet) in Cell C8

Step 4. Enter the number of detainees (ICE and non-ICE) that your facility can hold in Cell C10.

This should be the total number of detainees that your facility can house.

Step 5. Enter the Average Daily Population (ADP) of the facility over the past year in Cell C11.

This should be the average number of beds that were filled each night over the last year.

Step 6. Enter the current population of your facility in Cell C12. This should be the number of beds that are filled in your facility tonight.

Step 7. Enter the year to which the actual or proposed costs in the DSCS relate in Cell C13.

NOTE: All cells below Row 12 will be blank when you first open the DSCS. After you have completed the remaining tabs, the information in Rows 15 to 33 will auto-populate. Therefore, this

Cover Page will be an at-a-glance summary of the total costs of the facility.

Information on staff at the facility (Tab 2.

Staffing Input A)

The cost of labor is the largest and most complex cost driver at most detention facilities. ICE has built a new system into the DSCS, which requires staffing costs to be entered in three parts:

benefits, posts in the facility, and base labor rates. This new system will standardize labor rate build-ups across facilities and service providers. It will also allow ICE to process requests for equitable adjustment (REAs) significantly more quickly, by automating the rate build-ups consistently.

Tab “2. Staffing Input A” captures the first two elements of staffing costs:

The requirements for holidays and other benefits as stipulated by a collective bargaining agreement (CBA) or Service Contract Act (SCA) determination

Posts and positions in the detention facility (from the staffing plan)

The first table, which captures the comprehensive benefits (time off, shift premiums, health and wellness benefits, etc.) is located in Rows 10 to 18. Each row corresponds to one CBA or SCA determination.

The first section of this table, in Columns B through H, collects the number of hours employees are promised as benefits for various reasons:

Step 1. Enter the name of the labor category (CBA number, SCA category, etc.) in Cell B11.

Step 2. Enter the annual total number of hours staff in this labor category work over a year in Cell

C11. For most positions, this should be 2,080 hours (40 hours per week for 52 weeks per year).

Step 3. Enter the number of hours that staff in this labor category receive as guaranteed holidays over a year in Cell D11. Assume that a normal workday is 8 hours, so 10 days is 80 hours.

Step 4. Enter the number of hours that staff in this labor category receive as paid vacation days over a year in Cell E11. Assume that a normal workday is 8 hours, so 10 days is 80 hours.

Step 5. Enter the number of hours that staff in this labor category receive as paid sick days over a year in Cell F11. Assume that a normal workday is 8 hours, so 10 days is 80 hours.

Step 6. Enter the number of hours that staff in this labor category spend at required training events over a year in Cell G11. Assume that a normal workday is 8 hours, so 10 days is 80 hours.

Step 7. If applicable, enter the number of hours that staff in this labor category spend over a year on guardmount in Cell H11. Guardmount or “muster” is defined as the amount of time that an employee spends preparing for duty at the facility before taking their post. Assume that a normal workday is 8 hours, so 10 days is 80 hours.

From this information, the number of “productive hours” (i.e., number of hours spent performing duties) and “non-productive hours” (i.e., number of hours spent on activities outside of their post) will calculate automatically.

Next, Column K through Q will collect data on the monetary benefits that staff in each labor category receive:

Step 8. Enter the number of hours that staff in a certain labor category work overtime in any given year in Cell K11.

Step 9. Enter the amount of health and wellness benefits (in dollars or percentage) that staff in this labor category are paid in Cell L11.

Step 10. Enter the amount of retirement benefits (in dollars or percentage) that staff in this labor category are paid in Cell M11.

Step 11. If applicable, enter the amount of another benefit (in dollars or percentage) that staff in this labor category are paid in Cell N11. The Government may require documentation or additional explanation for this benefit.

Step 12. If applicable, enter the amount of another benefit (in dollars or percentage) that staff in this labor category are paid in Cell O11. The Government may require documentation or additional explanation for this benefit.

Step 13. If applicable, enter the amount of another benefit (in dollars or percentage) that staff in this labor category are paid in Cell P11. The Government may require documentation or additional explanation for this benefit.

Step 14. If applicable, enter the amount of another benefit (in dollars or percentage) that staff in this labor category are paid in Cell Q11. The Government may require documentation or additional explanation for this benefit.

Finally, Columns R through Y collect information on the amount of taxes required by law, as well as premiums staff receive for working overtime or non-day shifts:

Step 15. Enter the dollar amount per hour that the service provider is required to pay for FICA

(Federal Insurance Contributions Act) taxes for staff in this labor category in Cell R11.

Step 16. Enter the dollar amount per hour that the service provider is required to pay for FUTA

(Federal Unemployment Tax Act) taxes for staff in this labor category in Cell S11.

Step 17. Enter the dollar amount per hour that the service provider is required to pay for SUTA

(State Unemployment Tax Act) taxes for staff in this labor category in Cell T11.

Step 18. Enter the dollar amount per hour that the service provider pays for worker’s compensation insurance (“worker’s comp”) for staff in this labor category in Cell U11.

Step 19. If applicable, enter the ratio (e.g., 1.5 times the normal labor rate) that the service provider pays for increased overtime wages to staff in this labor category in Cell V11.

Step 20. If applicable, enter the percentage that the service provider pays for increased wages to staff in this labor category who work the day shift in Cell W11.

Step 21. If applicable, enter the percentage that the service provider pays for increased wages to staff in this labor category who work the swing shift in Cell X11.

Step 22. If applicable, enter the percentage that the service provider pays for increased wages to staff in this labor category who work the graveyard shift in Cell Y11.

Repeat this process for each CBA or SCA determination that exists at the detention facility.

Once the portion on staffing benefits and taxes is completed, the service provider should move on to provide information about the post plan at the facility in Rows 26 to 76.

Here, the service provider should fill out information about four distinct types of staff posts in four different categories:

Professional roles are posts in the facility that do not interact with detainees and therefore do not need relief officers (like accountants, the Warden, etc.). Data about these roles will be entered in Columns B and C.

Event roles are posts in the facility that interact with detainees but do not need to be manned at all time (e.g., recreation officers, meal service posts). Data about these roles will be entered in Columns I through N.

Fixed posts are posts in the facility that interact with detainees and must be manned at all times, 24/7 (e.g., gate guards, lobby officers). Data about these roles will be entered in

Columns U through Z.

Transportation roles are posts in the facility that are dedicated to the transport of detainees to and from the facility. Data about these roles will be entered in Columns AG through AL. If the service provider does not provide transportation or if transportation is provided by a subcontractor, these Columns should not be completed.

First, enter information about the professional roles in the facility:

Step 23. Enter a simple description of a professional role in Cell B27.

Step 24. Enter the number of positions in the facility that fill this professional role in Cell C27.

Repeat until all professional (i.e., non-detainee facing, administrative posts) have been completed.

Then, enter information about event roles in the facility in Columns I through N:

Step 25. Enter a simple name for the event that needs to be staffed in Cell I27.

Step 26. Enter the shift during which the event occurs (day shift = 1, swing shift = 2, graveyard shift=3) in Cell J27. If an event occurs across multiple shifts, it should be entered as multiple Rows.

For example, if attorney visitation occurs in both shift 1 and shift 2, then Row 29 will need to be completed for shift 2.

Step 27. Enter a simple description of the position that staffs this event in Cell K27.

Step 28. Enter the number of positions needed to staff this event in Cell L27.

Step 29. Enter the number of days per week that this event must be staffed in Cell M27.

Step 30. Enter the number of hours that this event lasts per day in Cell N27.

Repeat until all event roles in the facility have been covered.

Next, enter information about the fixed posts (that must be manned 24/7) in Columns U through

Z:

Step 31. Enter the shift during which the post occurs (day shift = 1, swing shift = 2, graveyard shift=3) in Cell U27. Because these posts will be staffed across multiple shifts, they should be entered as multiple Rows. For example, because the lobby officer position must be staffed for both shift 1 and shift 2, then Row 29 will need to be completed for shift 2.

Step 32. Enter a simple name for the post that needs to be staffed in Cell V27.

Step 33. Enter the number of positions needed to staff this event in Cell W27.

Step 34. Enter a simple description of the position that staffs this event in Cell X27.

Step 35. Enter the number of days per week that this post must be staffed in Cell Y27.

Step 36. Enter the number of hours per shift that this event lasts in Cell Z27.

Repeat until all fixed posts in the facility have been covered.

Finally, enter information about Transportation staff in Columns AG through AL:

Step 36. Enter the shift during which the transportation role is needed (day shift = 1, swing shift

= 2, graveyard shift=3) in Cell AG27. If a post will be staffed across multiple shifts, they itshould be entered as multiple Rows. For example, if a transportation officer must be staffed for both shift

1 and shift 2, then Row 29 will need to be completed for the shift 2 Transportation Officer.

Step 37. Enter a simple name for the transportation role in Cell AH27.

Step 38. Enter the number of positions needed to staff the transportation role in Cell AI27.

Step 39. Enter a simple description of the position that staffs this transportation role in Cell AJ27.

Step 40. Enter the number of days per week that this post must be staffed in Cell AK27.

Step 41. Enter the number of hours per shift that this event lasts in Cell Z27.

Once this information has been entered, move on to tab “3. Staffing Input B”. Once information has been entered into both Staffing Input tabs, the white cells in both sheets will calculate automatically.

Benefits and taxes for staff (tab 3. Staffing Input

B)

The final piece of information needed for the DSCS to perform an automated role build-up is the base labor wage and corresponding CBA or SCA determination for each position in the detention facility.

This information is calculated in tab “3. Staffing Input B”, Columns B through F:

Step 1. Enter the position description in Cell B8. This description must match the description of the position or role used on tab “2. Staffing Input A” exactly, or the model will not aggregate the cost of this staff member.

Step 2. Enter the relevant CBA or SCA determination in Cell C8. This CBA or SCA must match the labor category used on tab “2. Staffing Input A” exactly, or the model will not aggregate the cost of this staff member.

Step 3. Enter a “Y” (yes) or “N” (no) to describe whether or not this position is filled by a Detention

Officer in Cell D8.

Step 4. Enter “Prime Contractor” (if the role or post is filled by an employee of the service provider) or “Subcontractor” (if the role or post is filled by an employee of a subcontracted vendor) in Cell E8.

Step 5. Enter the base labor rate as dictated by the CBA/SCA and without any benefits in Cell F8.

Repeat until all positions in the facility have been described.

Once this information has been completed, all other data will automatically calculate. The results of the cost build-up will flow through to tab “4. Staffing Output”.

Total Staffing Costs (tab 4. Staffing Output)

Tab “4. Staffing Output” does not require any inputs from the service provider. It is only included to show the results of the inputs from tab “2. Staffing Input A” and tab “3. Staffing Input B” in a simple and easy-to-read format.

This tab of the Excel workbook is protected and cannot be edited.

Note that only three of the four staffing categories (Professional, Event, and Fixed post staff) are reflected on this tab of the Excel workbook. All charges related to staff who provide transportation services at the facility are shown on tab “11. Transportation”, in Rows 20 to 24.

Costs related to the facility’s building (tab 5.

Facility)

All costs that are related to the operation the facility building itself will be captured in tab “5.

Facility”. Some costs will be entered into the summary table in Row 9 to Row 11, but two categories of costs – equipment that is leased to use at the facility and operations/maintenance charges – will be itemized in separate tables. This is signaled by the white cells with asterisks.

The directions below are given in three parts. First, the summary table from Row 9 to Row 12 should be completed.

Step 1. If the service provider leases the facility from a third party, enter the current year lease fee in Cell C9, and enter the prior year lease fee in Cell D9. The Government may request a copy of this lease for verification.

NOTE: If ICE compensates the service provider for a building lease fee, the service provider cannot also include building depreciation in Tab “6. Depreciation&Interest”

Step 2. Enter the likely cost for utilities (water, electricity, etc.) in Cell C9. Enter the prior year’s utilities charges in Cell D9.

Step 3. Enter a brief description of the type of equipment that the service provider leased in order to provide detention services to ICE at the facility in Cell B21.

Step 4. Enter the lease fee for this type of equipment over the coming year in Cell C21.

Step 5. Enter the prior year’s lease fee for this type of equipment in Cell D21.

Repeat for each type of equipment that the service provider leases at the detention facility.

Step 6. Enter a brief description for the category of Operations and Maintenance (O&M) charges in Cell B33.

Step 7. Enter the amount of money that will be spent in this category of O&M charges in Cell

C33.

Step 8. Enter the amount of money that was spent in this category of O&M charges over the prior year in Cell D33.

Repeat for each category of O&M costs at the detention facility.

The rest of the tab will calculate automatically. The final output of the tab is the Total Facility

Costs value, which will appear in Cell C3.

The Total Facility Costs value will also appear in Cell C17 on the Cover Page.

Depreciation and cost of money charges for large assets (tab 6. Depreciation & Interest)

Costs that are related to large assets like buildings and major, high-value equipment that the service provider owns are captured in tab “6. Depreciation & Interest”. The spreadsheet is set up to automatically calculate “straight-line depreciation” for these assets from a series of simple inputs.

Straight-line depreciation is the most common accounting practice for depreciating assets, and involves decreasing the book value by the same amount every year.

NOTE: If the service provider uses a method of depreciation other than the straight-line method, this sheet should still be completed. The service provider will also need to submit their alternative depreciation schedule and a justification to the Government in writing. Through negotiations, the

Government will decide whether or not to accept the alternative depreciation charge.

The tab has three sections to complete: building depreciation, equipment depreciation, and cost of money charges. Only complete the light blue cells in the sections for large assets that the service provider owns. Everything else on the sheet calculates automatically.

First, if the service provider owns the building(s) for the detention facility, fill out Rows 18 to 20:

NOTE: If the service provider has entered a lease fee on tab “4. Facility”, the Excel spreadsheet will not allow building depreciation to be entered in these cells. Also, land does not depreciate and is not an allowable cost.

Step 1. Enter the name of a building that the service provider owns in Cell B18.

Step 2. Enter the year that the building was originally constructed in Cell C18. This should be the first year that the building housed detainees. If there have been repairs made since the date that it was constructed, these will be entered in Rows 28 to 31.

Step 3. Enter the original value of the facility in Cell D18. This is the amount of money spent building it, or the purchase price.

Step 4. Enter the salvage value in Cell E18. This is the amount of money that the building will be worth after the service provider is finished using it, or the amount of money for which it can be sold.

Step 5. Enter the useful life of the building in Cell F18. This is the number of years that the service provider can expect to use the building.

Straight-line depreciation will calculate automatically.

Repeat this process for other buildings that are part of the detention facility.

Next, the same process will be followed to calculate the annual depreciation expense for any major equipment that the service provider owns and uses to benefit ICE detainees at the facility, or any major repairs that have been conducted on the facility:

Step 6. Enter a brief description of the equipment that the service provider owns or major repairs that have been made in Cell B28.

Step 7. Enter the year that the equipment was originally purchased or the repairs were made in

Cell C28.

Step 8. Enter the original value of the equipment or original amount of the repairs in Cell D28.

This is the amount of money spent building it or the purchase price.

Step 9. Enter the salvage value in Cell E28. This is the amount of money that the equipment will be worth after the service provider is finished using it, or the amount of money it can be sold for.

Step 10. Enter the useful life of the equipment or repairs in Cell F28. This is the number of years that the equipment will be used or the repairs will benefit the operation of the facility.

Finally, the FAR has a provision for cost of money to be an allowable cost. However, this can only be charged on the current book value of the asset, not the full purchase price. In addition, the allowable rate for the cost of money is set quarterly by the Treasury Department, and programmed into the DSCS. To calculate this information, the sheet requires the following information:

Step 11. Enter the name of the building, equipment, or repairs that the loan covers into Cell B40.

Step 12. Enter the original value of the buildings or equipment or original amount of the repairs in Cell D40.

Step 13. Enter the annual depreciation expense for the asset (which was calculated in the two sections above) into Cell D40.

Step 14. Enter the number of years that the building, equipment, or repairs has been depreciating in Cell E40. For example, if a building was constructed in 2000 and it is currently 2017, enter 17 into this Cell.

The current book value will calculate automatically. The sheet will also instantly apply the interest rate to calculate the allowable cost of money.

The rest of the tab will calculate automatically. The final output of the tab is the Total Depreciation and Interest value, which will appear in Cell C3.

The Total Depreciation and Interest Costs value will also appear in Cell C21 on the Cover Page.

Other Direct Costs (ODCs) of operating the facility (tab 7. ODCs)

Data about other costs that are directly related to the service provider’s operations of the facility are listed on Tab “7. ODCs”. For all line items except detainee welfare, the values for the current year and last year can be entered in the light blue cells between Rows 9 and 18.

Step 1. If the service provider supplies the meals to ICE detainees at the facility, enter the cost of food and kitchen supplies to provide meals to ICE detainees at the facility into Cell C9. Enter the prior year’s costs in Cell D9.

NOTE: If food is provided by a subcontractor, this row should be blank, and the food subcontract should appear on tab “8. Contracted Services”.

Step 2. Enter the cost of information technology (IT) services, such as internet and office telephones, into Cell C11. Enter the prior year’s cost in Cell D11.

Step 3. Enter the cost for detainee telecommunication services at the facility into Cell C12. Enter the prior year’s cost in Cell D12.

Step 4. If the service provider also provides medical care to ICE detainees at the facility, enter the cost for medical supplies and equipment in Cell C13. Enter the prior year’s cost in Cell D13.

NOTE: If medical care is provided by a subcontractor, this row should be blank, and the medical subcontract should appear on tab “8. Contracted Services”.

Step 5. Enter any charges for materials and supplies that are required to provide recreation to ICE detainees (e.g., soccer balls, board games) in Cell C14. Enter the prior year’s cost in Cell D14.

Step 6. Enter any charges for materials and supplies that are required to provide education to ICE detainees (e.g., soccer balls, board games) in Cell C15. Enter the prior year’s cost in Cell D15.

Step 7. If the service provider overcharged the Government in error in the previous accounting period, or otherwise has a credit that is due to be paid back to the Government, enter this amount as a negative number in Cell C16. Enter a prior year’s credit amount (if applicable) into Cell D16.

NOTE: Cell C16 must be a negative number, to reflect the fact that the money is owed from the service provider to the government. If the service provider enters a positive number, the cell will turn red and the cost will not be allowed by the Government.

Step 8. If detention officers at the facility are provided an allowance for their uniforms, enter this cost in Cell C17. Enter the prior year’s cost in Cell D17.

ICE requires further information about the costs of specific categories of supplies for detainee welfare, which will be completed in the light blue cells in Rows 26 to 31:

Step 9. For the first category of supplies for detainee welfare (toiletries, linens, etc.), enter a brief description into Cell B26.

Step 10. For the first category of detainee welfare supplies, enter the cost for the upcoming year in Cell C26.

Step 11. For the first category of detainee welfare supplies, enter the actual cost from the previous year in Cell D26.

Repeat for each category of detainee welfare supplies at the detention facility.

The rest of the tab will calculate automatically. The final output of the tab is the Total Other Direct

Costs value, which will appear in Cell C3.

The Total Other Direct Costs value will also appear in Cell C18 on the Cover Page.

Subcontracted services at the facility (tab 8.

Contracted services)

If the service provider has any subcontractors that support the detention of ICE detainees (for example, a medical subcontractor to provide care to detainees), the data on the costs of these contracts should appear in tab “8. Contracted Services”. If there is a subcontract for transportation services, however, this will be included in tab “11. Transportation”.

There are no further itemizations required for the costs on this page, but the Government may ask for further documentation for each contract.

NOTE: For any of the services that are listed on this page, supplies and equipment for the same services should not be entered on tab “7. ODCs”. For example, if a subcontractor provides medical services, the service provider should not also enter costs for “medical equipment and supplies” on tab “7.ODCs”, Cell C13.

To provide cost information, service providers should input data into the light blue cells from Row

9 to Row 13:

Step 1. If a subcontractor provides medical care to ICE detainees at the facility, enter the subcontract for the current year into Cell C9. Enter the amount that was charged in the prior year into Cell D9. Enter the name of the vendor who provides medical services in Cell E9.

Step 2. If a subcontractor provides educational services to ICE detainees at the facility, enter the subcontract for the current year into Cell C10. Enter the amount that was charged in the prior year into Cell D10. Enter the name of the vendor who provides educational services in Cell E10.

Step 3. If a subcontractor provides food services to ICE detainees at the facility, enter the subcontract for the current year into Cell C11. Enter the amount that was charged in the prior year into Cell D11. Enter the name of the vendor who provides food services in Cell E11.

Step 4. If a subcontractor provides security services to house ICE detainees at the facility, enter the subcontract for the current year into Cell C12. Enter the amount that was charged in the prior year into Cell D12. Enter the name of the vendor who provides medical services in Cell E12.

Step 5. If there is a charge to a County government (an Intergovernmental Service Agreement fee, or IGA fee) for the use of the facility, enter the amount of that fee for the current year into Cell

C13. Enter the amount that was charged in the prior year into Cell D13. Enter the name of the

County government in Cell E13.

General and Administrative costs (tab 9. G&A)

Data about costs that provide indirectly for the operations of the facility, like accounting, legal, and other support services, are captured in tab “8. G&A”.

Besides taxes, all G&A expenses are captured in the light blue cells between Rows 9 and 14, including a brief description. Taxes will be itemized further, because some types of taxes are not allowable costs on ICE’s contracts.

NOTE: These charges should not cover the labor for the service directly employed at the facility

(e.g., if an accounting is listed on the Staffing tabs, then their staffing costs should not reappear here).

Also, if the service provider operates multiple facilities, then only the portion of the G&A or overhead charges that contribute to the running of this one facility should appear here.

Step 1. Enter the cost of any necessary accounting services for the coming year (e.g., payroll system design) into Cell C9. If ICE used the facility last year, enter the amount that was charged in the prior year into Cell D9. If not, enter 0. Include a brief description of the charges in Cell F9.

Step 2. Enter the cost of any necessary audit or risk services (e.g., a Government-required audit) for the coming year into Cell C10. If ICE used the facility last year, enter the amount that was charged in the prior year into Cell D10. If not, enter 0. Include a brief description of the charges in Cell F10.

Step 3. Enter the cost of any necessary financial services (e.g., preparation of a bond sale) for the coming year into Cell C11. If ICE used the facility last year, enter the amount that was charged in the prior year into Cell D11. If not, enter 0. Include a brief description of the charges in Cell F11.

Step 4. Enter the cost of any necessary human resources services (e.g., a search for a new Warden) for the coming year into Cell C12. If ICE used the facility last year, enter the amount that was charged in the prior year into Cell D12. If not, enter 0. Include a brief description of the charges in Cell F12.

Step 5. Enter the cost of insurance (e.g., property insurance) attributed to the facility over the coming year into Cell C13. If ICE used the facility last year, enter the amount that was charged in the prior year into Cell D13. If not, enter 0. Include a brief description of the charges in Cell F13.

Step 6. Enter the cost of any legal services (e.g., legal approval of contracts) necessary for the facility’s operations over the coming year into Cell C14. If ICE used the facility last year, enter the amount that was charged in the prior year into Cell D 14. If not, enter 0. Include a brief description of the charges in Cell F14.

Step 7. Enter the cost of offices supplies (paper, ink, computers, etc.) over the coming year into

Cell C15. If ICE used the facility last year, enter the amount that was charged in the prior year into

Cell D15. If not, enter 0. Include a brief description of the charges in Cell F15.

Step 8. Enter the cost of required staff training or travel over the coming year into Cell C17. If

ICE used the facility last year, enter the amount that was charged in the prior year into Cell D17.

If not, enter 0. Include a brief description of the charges in Cell F17.

Because certain types of taxes are not considered allowable costs for ICE’s detention contracts, itemize the applicable taxes in Rows 25 to 30:

Step 6. For the first category of taxes, enter a brief description into Cell B25.

Step 7. For the first category of taxes, enter the cost for the upcoming year in Cell C25.

Step 8. For the first category of taxes, if ICE used the facility last year, enter the actual cost from the previous year in Cell D25. If not, enter 0.

Repeat for each category of taxes that apply at the detention facility.

The rest of the tab will calculate automatically. The final output of the tab is the Total G&A Cost value, which will appear in Cell C3.

The Total G&A Costs value will also appear in Cell C23 on the Cover Page.

Profit (tab 10. Profit)

The costs added to the contract for the service provider’s profit are captured on Tab “10. Profit”.

This tab only requires four inputs from the service provider to add a fair and reasonable profit margin to the other costs of operating the detention facility.

These inputs are captured in Rows 9 and 10:

Step 1. Enter the proposed percentage of profit to be charged on the direct operating costs the service provider incurs at the facility (staffing costs, facility costs, and other direct costs).

Step 2. Enter a brief justification for this profit margin.

Repeat this process for the proposed percentage of profit to be charged on indirect operating costs

(G&A, contracted services, and depreciation).

The rest of the tab will calculate automatically. The final output of the tab is the Total Profit proposed, which will appear in Cell C3.

The Total Profit value will also appear in Cell C26 on the Cover Page.

Transportation costs at the facility (tab 11.

Transportation)

Transportation costs are charged on a separate contract line item number (CLIN), which does not factor into the bed-day rate at the facility. As a result, the Detention Services Cost Statement aggregates all costs for transportation services in tab “11. Transportation”. The values entered here will appear on tab “1. Cover Page” in Cell C34, below the bed-day rate.

If a subcontractor provides transportation services at the facility, the proposed profit margin and cost of this subcontract is the only information required on this tab. If the vendor provides transportation services, further information on staffing costs and either the mileage charge or itemized vehicle costs should be entered from Rows 18 onward.

Step 1. Enter the proposed percentage of profit to be charged on transportation costs at the facility in Cell D9.

If the vendor provides transportation services at the facility, skip the next section, in Row 12 and

13. This section only applies if there is a subcontract for transportation at the facility:

Step 2. If transportation at the facility is provided by a subcontractor, enter the cost of the subcontract for the current year in Cell C13.

Step 3. Enter the cost of the subcontract for transportation for the prior year in Cell D13.

Step 4. Enter the name of the company who provides transportation services in Cell E13.

NOTE: The Government may request further information on the subcontract.

After filling out the information on the proposed profit and subcontract, a service provider who provides transportation through a subcontract is finished with Tab 11.

If there is not a transportation subcontract at the facility, the Transportation tab requires more information. The data on the cost of staff used for transportation will calculate automatically from information on tab “2. Staffing Input A” and tab “3. Staffing Input B”.

The only other information that is needed on the Transportation tab are those costs related to operating the vehicles. These costs can be entered in one of two ways: either as an all-in mileage charge, or as itemized expenses. Therefore, the service provider can enter information into either

Rows 31 to 35 or in Rows 43 to 46, but not in both places.

If the service provider chooses to enter a fully loaded mileage charge, fill out Rows 31 to 35:

Step 5. For the first type of vehicle used to provide transportation at the facility (e.g., 15-passenger van), enter a brief description in Cell B31.

Step 6. For this first type of vehicle, enter the average mileage traveled per month to transport

ICE detainees in Cell C31.

Step 7. For this first type of vehicle, enter the rate charged per mile in Cell D31. The cost per month and annual cost are then calculated automatically.

Repeat this for each type of vehicle used to transport ICE detainees at the facility.

If the service provider chooses to submit itemized costs for vehicles used to transport ICE detainees, this information will be entered into Rows 43 to 46:

Step 8. For lease fees associated with vehicles at the facility, enter a brief description in Cell C43.

Step 9. Enter the lease cost per vehicle in Cell D43.

Step 10. Enter the number of vehicles leased at the facility to transport ICE detainees in Cell

E43.

Repeat for each category of vehicle charges (listed in Rows 44 to 46).

The rest of the tab will calculate automatically. The final output of the tab is the Total

Transportation Costs value, which will appear in Cell C3.

The Total Transportation Costs value will also appear in Cell C35 on the Cover Page.