Attachment J8 - Guide for Budget Template (Amendment 1).pdf

Attachment J8

GUIDANCE IN THE USE OF

BUDGET TEMPLATE

(Urban Connect Solicitation)

TABLE OF CONTENTS

I. INTRODUCTION 3

II. STRUCTURE 3

1. Assumptions Worksheet/Tab 3

2. Summary Worksheet/Tab 4

3. Cost Item Details 4

(a) Level of Effort (LOE) Matrix Worksheet/Tab 4

(b) Salaries and Wages Worksheet/Tab 5

(c) Fringe Benefits Worksheet/Tab 5

(d) Allowances Worksheet/Tab 5

(e) Travel Cost Worksheet/Tab 7

(f) Equipment and Supplies Worksheet/Tab 9

(g) Subcontracts and Consultant Worksheet/Tab 9

(h) Other Direct Cost Worksheet/Tab 9

(i) Training Workshop Activity Cost Breakdown Worksheet/Tab 11

(j) Indirect Cost Worksheet/Tab 13

(k) Fixed Fee Worksheet/Tab 14

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I. INTRODUCTION

USAID Philippines seeks to establish a uniform budget presentation for solicitations. The budget template was developed to capture all possible cost elements and ensure that all cost items are properly computed, avoid hidden costs, and enable users to generate quick auto-populated summaries.

The primary purpose of the template is to facilitate USAID’s cost evaluation. In recognition of each organization’s cost accounting standards, this template does not intend to replace individual organization’s established cost proposal worksheets for use on any USAID-funded solicitations. Offerors are welcome to use their own budget worksheets in preparation of cost proposals but USAID requests that pertinent values be migrated into the USAID budget template.

II. STRUCTURE

The budget template is for a Cost Plus Fixed-Fee contract. The template has three main components: (i) assumptions; (ii) summaries; and (iii) budget details.

The assumptions include base information that is applicable across the budget, i.e., annual escalation rate, currency conversion standard, federal standard rates (i.e., Contractor Salary Threshold, and common allowances under Department of State Standardized Regulation rates), and offeror-specific fringe benefits.

The summary separately presents budget summaries by: (i) cost item; and (ii) Program Element.

A separate tab segregates detailed breakdown for each of the major cost items: (i) LOE distribution matrix; (ii) salaries and wages; (iii) fringe benefits; (iv) allowances; (v) travel costs;

(vi) equipment and supplies; (vii) subcontractor summaries and consultant costs; (viii) other direct costs (inclusive of office operating costs and activity cost summaries); (ix) activity cost breakdown; (x) indirect costs; and (xi) fixed fee.

Offerors must take time to fill in ALL fields colored Yellow ( ) to ensure that the formulas will appropriately capture the information and generate the appropriate values/totals.

III. INPUT INSTRUCTIONS

The budget template is a protected workbook that only allows Offerors to provide inputs on specific unlocked cells in each of the worksheets/tabs. Input cells are colored Yellow ( ).

1. Assumptions Worksheet/Tab

The Worksheet/Tab is labelled “1. assumptions”. Offerors must manually input their assumptions on:

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(a) Annual escalation rate (budget narrative must include justification for such rate).

Distinction between salaries escalation for expatriates, CCNs and commodities and services escalation is provided.

(b) United States Direct Hire (USDH) Home Office Fringe Benefit rate, based on current Negotiated Indirect Cost Rate Agreement (NICRA)

(c) USDH Field Staff Fringe Benefit rate, based on current Negotiated Indirect Cost Rate Agreement (NICRA)

(d) Third Country National (TCN) Field Staff Fringe Benefit rate, based on current Negotiated Indirect Cost Rate Agreement (NICRA)

(e) Cooperating Country National (CCN) Statutory Benefits, proposed rates for:

(1) Home Development Mutual Fund (HMDF)/PAGIBIG fund, representing annual cost per person

(2) Social Security System (SSS), representing annual cost per person

(3) Thirteenth Month Pay, representing percentage per year

(4) Health Insurance, representing annual cost per person

2. Summary Worksheet/Tab

The Worksheet/Tab is labelled “2. Summary”.

Majority of the fields are auto generated from the various tabs except for the Grants Under Contract fields where Offerors must manually input their proposed annual amounts.

3. Cost Item Details

(a) Level of Effort (LOE) Matrix Worksheet/Tab

The Worksheet/Tab is labelled “1-1. LOE Matrix”. Offerors must manually input the position tiles of proposed personnel under the column labelled “Position”. Offerors must segregate positions assigned as Key Personnel (ADS 302.3.5.4), from Long-Term Technical personnel, from Short-Term Technical personnel, from Administrative Support personnel, from Home Office Support personnel. Names associated with each position must be input under the column labelled “Name”, or TBD for yet-to-be-determined candidates.

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Under the column labelled “USDH/CCN/TCN”, a pull-down list is activated for the specific type of personnel for selection.

Level of Effort (LOE) representing the number of days budgeted for each position must be manually input for respective years under columns labelled “Year 1”, “Year 2”, “Year 3”, “Year 4”, and “Year 5”.

Offerors must also input the corresponding percentage allocation for each position under each Program Element (Core Objectives or Program Support). If the position is intended to be cross-cutting among components, allocation must be equally distributed among elements.

(b) Salaries and Wages Worksheet/Tab

The Worksheet/Tab is labelled “1-2. Salaries and Wages”. This worksheet auto-populates the information of personnel position and name listing from the “1-1. LOE Matrix” tab.

Offerors must manually input the proposed Daily Rate for each position. Daily rate must either be in local currency (under the column labelled “PhP”) or in US Dollar (under the column labelled “US$”). Local currency inputs are applicable to CCNs and TCNs and a US$ equivalent is automatically generated. US Dollar rates are applicable to USDH.

It should be noted that the formula under the “Daily Rate (US$)” from years 2-5 already factored in the annual escalation rate indicated in the assumptions tab for each type of project personnel. In instances that annual escalation exceeds the CST, the formula pegs the Daily Rate at the CST maximum for that year. USAID utilized an annual CST average increase of 1% for this consideration.

(c) Fringe Benefits Worksheet/Tab

The Worksheet/Tab is labelled “1-3. Fringe”. This worksheet auto-computes the fringe benefit costs from information input in the assumptions tab and the “1-1. LOE Matrix” tab. Additional rows enable Offerors to input other benefits that it deems justifiable, allowable under FAR Part 31, and consistent with organizational personnel policies.

(d) Allowances Worksheet/Tab

The Worksheet/Tab is labelled “1-4. Allowances”. This worksheet auto-populates the information of personnel position and name listing from the “1-1. LOE Matrix” tab. This worksheet covers Cost of Living Allowance (COLA), Post Differential, Danger Pay, Living Quarters Allowance (LQA), Temporary Quarters Subsistence Allowance (TQSA), Educational Allowance, Educational Travel, Household Effects, and Other Allowances.

These types of allowances are repeated for each year for the Offeror’s input where appropriate.

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Under this tab, Offeror must choose under the “Allocation” column if the particular project personnel is accorded with allowances (choice of Yes or No).

Under COLA, Post Differential and Danger Pay, the values are auto-calculated because these are dependent on information on duty station provided to USDH staff in the “1.

LOE Matrix” tab as well as proposed rates indicated in the assumptions tab.

Under the Living Quarters Allowance (LQA) fields, Offerors must manually input the number of dependents under the column labelled “Qty Dependents on-site” for each personnel line where applicable (if listed personnel will be accorded such allowance). On the other hand, pull-down lists are activated for the appropriate selection under the column labelled “Group”.

Under the Temporary Quarters Subsistence Allowance (TQSA) fields, Offerors must manually input the number of days under the column labelled “Qty (days)” for each personnel line where applicable (if listed personnel will be accorded such allowance). On the other hand, under the column labelled “Qty (Persons)”, manually input the number of persons (cumulative number of project staff and dependents).

Under the Educational Allowance fields, Offerors have the option to provide for educational allowance up to five worksheet rows of dependents requiring educational allowance under each personnel listing. Offerors must manually input the number of dependents under the column labelled “Qty” to be accorded with educational allowance.

On the other hand, pull-down lists are activated for the appropriate selection under both the columns labelled “Category” and “Location”.

Under Educational Travel fields, the same number of clusters are aligned with the clusters in the Educational Allowance fields. Offerors must specify the are Unit Rate (in US Dollars) for the round-trip fare rate for educational travel This is manually inputted into the worksheet under the column heading “Unit Rate (US$)”. The budget narrative must provide information on the route of the proposed rate for the travel. Offerors must manually input the number of dependents under the column labelled “Qty” that requires educational travel.

Under Household Effects fields, Offerors must manually input the cumulative weight in kilograms for household effects projected to be shipped. The corresponding Unit Rate (in US$) per kilogram will also be inputted manually.

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The tab also provides for manual input on other types of allowances for which the Offeror must manually input the “Description”, the “Unit Rate (US$), and “Qty”.

(e) Travel Cost Worksheet/Tab

The Worksheet/Tab is labelled “1-5. Travel". Travel costs are mapped against the various personnel and consultant positions auto-populated from the “1-2. Salaries and Wages” and “1-7 Subcon and Consultants” worksheet tabs.

Under the “International Airfare” fields, Offerors must manually input unit cost rates of international airfare under the column labelled “Unit Rate (US$)”. Provision for four different international airfares are provided for “Mobilization”, “Home Leave/R&R”, “Demobilization”, and “Others”. Mobilization and Demobilization are set to be one-way trips while the rest are round trip fares. The Offeror must specify the international route information (i.e.,” Washington DC-Manila-Washington DC”). Offerors must manually input the quantity of trips under the column labelled “Qty”. It should be noted that, in cases where the position item has accompanying dependents, the quantity must be treated as combined/cumulative for both principal and dependents. It should be noted that the formula for the “Amount (US$)” columns from years 2-5 already factors in the annual escalation rate for commodities and services indicated in the assumptions tab.

Under the “Domestic Airfare” fields, unit costs (based on round-trip fares) are populated from the Offeror’s inputs in the assumptions tab for domestic airfares. Offerors must manually input the quantity of roundtrips under the column labelled “Qty”. It should be noted that the formula for the “Amount (US$)” columns from years 2-5 already factors in the annual escalation rate for commodities and services indicated in the assumptions tab.

Under the “International Per Diem” fields, Offerors must manually input the unit cost rates for per diem under the column labelled “Unit Rate” during international travel trips.

For uniformity, per diem units must be based on a daily basis under the column labelled “Unit”. Offerors must manually input route under the column labelled “Route” these unit rates are associated with. The Offeror must also manually input the number of days

Page | 7 under the column labelled “Qty” for anticipated trips under each year for each position. It should be noted that the formula for the “Amount (US$)” columns from years 2-5 already factors in the annual escalation rate for commodities and services indicated in the assumptions tab.

Under the “Domestic Per Diem” fields, unit costs are populated from the rates manually inputted by the Offeror into the assumptions. For uniformity, per diem units must be based on a daily basis under the column labelled “Unit”. Offerors must manually input the number of days under the column labelled “Qty” for anticipated trips under each year for each position. It should be noted that the formula for the “Amount (US$)” columns from years 2-5 already factors in the annual escalation rate for commodities and services indicated in the assumptions tab.

Under the “Inland Travel” fields, Offerors must manually input the unit cost rates for inland travel under the column labelled “Unit Rate”. For inland travel anticipated to be expended during international trips, units are inputted as US Dollar values. On the other hand, unit rates for inland travel anticipated to be expended during local trips must be in Philippine Peso values. For uniformity, inland travel units must be by trip basis under the column labelled “Unit”. Offerors must manually input the number of trips under the column labelled “Qty”. It should be noted that the formula for the “Amount (US$)” columns from years 2-5 already factors in the annual escalation rate for commodities and services indicated in the assumptions tab.

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(f) Equipment and Supplies Worksheet/Tab

The Worksheet/Tab is labelled “1-6. Equipment and Supplies”. Offerors must manually input equipment and supply information under the column labelled “Particulars”. Offerors must manually input the unit cost price for each equipment under the column labelled “Unit Price”. If the commodity is procured overseas, the unit price must be inputted under the “US$ Equiv” column, but if the commodity is procured in-country, the unit price must be inputted under the “PhP” column. Avoid inputting under both “PhP” and “US$ Equiv” columns to prevent computational errors. It should be noted that the formula for the “Amount (US$)” columns from years 2-5 already factors in the annual escalation rate for commodities and services indicated in the assumptions tab.

(g) Subcontracts and Consultant Worksheet/Tab

The Worksheet/Tab is labelled “1-7. Subcon and Consultants”. This worksheet serves as the summary of subcontractor costs. The budget narrative musty include information for each proposed subcontractor that is sufficient to determine the reasonableness of the cost/price of each specific subcontract.

For this worksheet, Offerors must manually input subcontractor names and/or acronyms under the column labelled “Name of Subcontractor”. Under the column labelled “Program Element, the Offeror must specify whether it is associated with “Core Objectives”, “Program Support”, or “Cross Cutting” by choosing the appropriate selection from the pull-down list under the column labelled “Program Element”. Offerors must also manually input the summary cost per year for each subcontractor. The Offeror’s budget narrative should provide information on the subcontractor costs. Offeror must prepare a separate budget breakdown using the same budget template only for each “Major Subcontractor”. as generated from the respective budget breakdowns for each subcontractor.

Under Consultants, the Offeror must indicate the Expertise and Name and manually input the number of days for each year the expertise is needed. It should be noted that the formula for the “Amount (US$)” columns from years 2-5 already factors in the annual escalation rate for commodities and services indicated in the assumptions tab.

(h) Other Direct Cost Worksheet/Tab

The Worksheet/Tab is labelled “1-8. Other Direct Costs”. This tab compiles information for both Office Operating Costs and Activity Costs. It should be noted that the formula for the “Amount (US$)” columns from years 2-5 already factors in the annual escalation rate for commodities and services indicated in the assumptions tab.

Under the column labelled “Program Element, the Offeror must specify whether it is associated with “Core Objectives”, “Program Support”, or “Cross Cutting” by choosing the appropriate selection from the pull-down list under the column labelled “Program Element”.

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Under the column labelled “Unit Rate” Offerors must manually input the unit cost price for each particular. If the cost item is sourced overseas, the unit price must be inputted under the “US$” column, but if the commodity is sourced in-country, the unit price must be inputted under the “PhP” column. Avoid inputting under both “PhP” and “US$” columns to prevent computational errors.

Under the “Office Operating Costs” fields, provision for costs to segregate the Home Office and the Country Office. Under each office, Offerors must provide description on the type of operating expenses. Office cost elements may include office rent, office utilities, office supplies, office equipment maintenance, telephone/landline/facsimile services, internet services, and courier services, etc. Offerors must ensure that there will be no duplication of office supplies with costs in “1-6. Equipment and Supplies” worksheet/tab.

Under the “Activity Costs” fields, this tab summarizes the detailed budget breakdown for each type of activity. This summary is linked to a separate tab entitled “1-8a. Activity Breakdown” for each of the activities summarized under the ODC tab. The Activity Cost information required under this 1-8 Other Direct Costs tab intends to indicate the number of replications and number of participants as qualifiers to the “variants” of the subject activity.

The following are illustrative description for an activity titles versus variants:

Sample 1: Activity title may be “Training of Trainers (TOT)” where possible variants may include “TOT for Provincial Study Teams” (with 10 participants in the quantity field) nad/or “TOT for Community Study Teams” (with 20 participants in the quantity field).

Sample 2: Activity title may be “National Stakeholders Workshop” where possible variants include “National Agency Coordination Workshop” (with 25 participants in the quantity field) and/or “Provincial/City Coordination Workshop” (with 100 participants in the quantity field).

Offerors must also input, under the column labelled “Qty”, the number of instances the specific activity variant will be replicated for each year. Offerors must input the number of participants, under the column labelled “# of pax”, for the specific activity variant.

The amount will be computed automatically but will remain zero if activity cost details are not provided in the next worksheet/tab labelled “1-8a. Activity Breakdown”.

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(i) Training Workshop Activity Cost Breakdown Worksheet/Tab

The Worksheet/Tab is labelled “1-8a. Activity Breakdown”. Offerors must locate the specific breakdown fields by locating appropriate “activity title” which was auto-populated from the previous worksheet/tab labelled “1-8. Other Direct Costs”.

The individual activity breakdown expands details for the following:

(i) Venue

If the activity requires a venue that is to be paid using project funds, then Offerors must provide information under the “Venue” field. Offerors must input unit costs, under the column labelled “Unit Rate”, The unit rate is assumed to be a daily rate thus the unit defined as day(s) under the column labelled “Unit”. Offerors must also input the duration, under the column labelled “Duration (days)”, of the activity requiring the venue.

(ii) Snacks

If the activity requires snacks that is to be paid using project funds, then Offerors must provide information under the “Snacks” field. Offerors must input unit costs, under the column labelled “Unit Rate”. The unit rate is assumed to be a unit cost for each snack, the unit defined as set per participant under the column labelled “Unit”. Offerors must also input the number of snack sets, under the column labelled “Qty”, required per day. For example if the activity is purely in a classroom setting that covers the entire day, Offerors may consider making provisions for morning and afternoon snacks thus the quantity input will be “2”. Or if for example the activity is just for a morning session then to the extent the quantity input would be “1”. The duration is auto-populated from the input in the “Venue” input fields.

(iii)Meals

If the activity requires meals that is to be paid using project funds, then Offerors must provide information under the “Meals” field. Offerors must input unit costs, under the column labelled “Unit Rate”. The unit rate is assumed to be a unit cost for each meal, the unit defined as set per participant under the column labelled “Unit”. Offerors must also input the number of snack sets, under the column labelled “Qty”. For example if the activity is purely in a classroom setting that covers the entire day with potential of extended time in the afternoon, Offerors may consider making provisions for lunch and dinner thus the quantity input will be “2”. Or if for example the activity is just for a one-day session that will not require extended activities in the late afternoon, Offerors may consider making

Page | 11 provision for only lunch thus the quantity input would be “1”. The duration is auto-populated from the input in the “Venue” input fields.

(iv)Accommodation

If the activity requires accommodation that is to be paid using project funds, then Offerors must provide information under the “Accommodation” field. Offerors must input unit costs, under the column labelled “Unit Rate”, The unit rate is assumed to be a daily rate per participant thus the unit defined as day(s) under the column labelled “Unit”. The duration is auto-populated from the input in the “Venue” input fields.

(v) Handouts/Materials

If the activity requires handouts and/or materials paid using project funds, then Offerors must provide information under the “Handouts/Materials” field. Offerors must input unit cost, under the column labelled “Unit Rate”. The unit rate is assumed to be the cumulative cost for the materials it needs to generate for each participant for the entire duration of the activity.

(vi)Resource Person

If the activity requires engagement of resource person(s) paid using project funds, then Offerors must provide information under the “Resource Person” field.

Offerors must input unit costs under the column labelled “Unit Rate”. The unit rate is assumed to be the daily rate of potential resource person for the activity.

Offerors must input the quantity, under the column labelled “Qty”, of resource persons to be engaged for the activity. Offerors must also input the duration, under the column labelled “Duration (days)”, of the activity requiring resource persons. Offerors may consider adding more days over the duration of input provided for the “Venue” field, i.e., one day for pre-activity planning and/or one day for post-activity assessment.

(vii) Event Organizer

If the activity requires engagement of event organizer(s) paid using project funds, then Offerors must provide information under the “Event Organizer” field. Offerors must input unit costs under the column labelled “Unit Rate”. The unit rate is assumed to be the daily rate of potential event organizer for the activity. Offerors must input the quantity, under the column labelled “Qty”, of event organizers to be engaged for the activity. Offerors must also input the duration, under the column labelled “Duration (days)”, of the activity requiring event organizers.

Offerors may consider adding more days over the duration of input provided for the “Venue” field, i.e., one day for pre-activity planning and/or one day for post-activity assessment.

(viii) Enumerator/Data Encoder

If the activity requires engagement of enumerators or data encoders or any activity support staff paid using project funds, then Offerors must provide information under the “Enumerator/Data Encoder” field. Offerors must input unit

Page | 12 costs under the column labelled “Unit Rate”. The unit rate is assumed to be the daily rate of potential support staff for the activity. Offerors must input the quantity, under the column labelled “Qty”, of support staff to be engaged for the activity. Offerors must also input the duration, under the column labelled “Duration (days)”, of the activity requiring support staff. Offerors may consider adding more days over the duration of input provided for the “Venue” field, i.e., one day for pre-activity planning and/or additional days for post-activity data analysis/consolidation.

(ix)Airfare/Logistics (Pax)

If the activity requires provision of airfare and travel logistics for participants paid using project funds, the Offerors must provide information under the “Airfare/Logistics (Pax)” field. Offerors must input the unit costs under the column labelled “Unit Rate”. The unit rate is assumed to be the cumulative cost for travel logistics for each participant for the entire duration of the activity.

(x) Equipment Rental

If the activity requires equipment support (i.e., projectors, sound systems, etc.)

for the activity paid using project funds, Offerors must provide information under the “Equipment Rental” field. Offerors must input the unit cost under the column labelled “Unit Rate”. The unit rate is assumed to be the cumulative cost of equipment being rented for each day of use. The duration is auto-populated from the input in the “Venue” input fields.

(xi)Proj Personnel Costs

For specific project personnel that will be involved in the subject activity, the associated snacks, meals and travel costs are factored into this breakdown, requiring the input on the number of project personnel that will be involved.

(j) Indirect Cost Worksheet/Tab

The Worksheet/Tab is labelled “1-9.

Indirect Costs”. Offerors must input the description of the Indirect cost under the column labelled “Particulars”. If an Offeror has an existing Negotiated Indirect Cost Rate Agreement (NICRA), the Offeror must adopt the indirect rate description in respective NICRAs, i.e., Overhead, G&A, etc. For each indirect cost description, Offerors must choose, under the column labelled “Base Cost Reference”, the appropriate selection from a pull-down list, i.e., “All Direct Costs”, “Salaries and Benefits”, “Salaries Only”, etc.

Under the column labelled “Rate (%)”, the Offeror must manually input the appropriate rate per year.

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(k) Fixed Fee Worksheet/Tab

The Worksheet/Tab is labelled “1-10. Fixed Fee”. Offerors must input the description of the fixed fee under the column labelled “Particulars”. For each fixed fee description, Offerors must choose, under the column labelled “Base Cost Reference”, the appropriate selection from a pull-down list, i.e., “Total Costs”, “Total Costs (less GUC)”, “Grants Under Contract Costs”, etc.

Under the column labelled “Rate (%)”, the Offeror must manually input the appropriate rate per year.

In the budget narrative, Offeror must provide justification for each type of fixed fee rate in accordance with Federal Acquisition Regulation (FAR) Part 14.404-4.

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