DRAFT_CSFO_II_Cost_and_Pricing_Workbooks_(10-25).xlsx

Workbook Instructions

CSFO II EXCEL Pricng Model Instructions

GENERAL INSTRUCTIONS

Proposals shall be prepared using the Excel workbook provided in the RFP. The Government will be evaluating the proposals using Micosoft Excel. Each prime contractor and major subcontractor is required to submit their EPM and any other electronic cost data, in the format described in the RFP. The proposal shall be submitted to the Government using FedBizOpps. No other submission method will be acceptable. The deadline for submission of proposals are indicated in the RFP.

The Excel workbook shall be automated to the greatest extent possible. However, whereas linking among the spreadsheets within the workbook may be necessary, the use of external links (source data not provided to NASA) of any kind is prohibited. The workbook shall contain no macros or hidden cells, nor shall the workbook be locked, protected or secured by passwords.

When multiple versions of the same template are required, the multiple templates shall be included in the same worksheet stacked vertically.

NAMING CONVENTION:

Workbook shall be names as follows: The proposal shall include a single workbook with multiple worksheets. The workbook shall be named EPM followed by a hyphen then the three letter company name acronym. E.g. The company named Abacus Business Corporation shallname it's workbook "EPM-ABC". The names of worksheets within the workbook shall start with the worksheet name, followed by the hyphen, then the company's name acronym. E.g. The FBR worksheet for Abacus Business Corporation shall be named "FBR-ABC". included in the Offeror’s proposal shall begin with the appropriate workbook acronym, hyphen, followed by the first three letters of the Offeror’s company name.

Cost Templates Acronyms:

TRST

Task Order 1

INSTRUCTIONS FOR COMPLETING TEMPLATE TRST

This template is designed to summarize the Labor Resources and Non-Labor Resources (NLR) for Task Order 1 ONLY. The data shall be linked from the appropriate cells in Worksheet [TRT TO].

The note on worksheet [TRT TO] regarding the Offeror's responsibility for the proposed resources aspplies to this worksheet also.

TRT TO

Technical Resources Template - TRT - TO

This template is required by the prime Offeror only, and provides for labor resources and non-labor resources for the entire team inclusive of ALL major and minor subcontractors for each year of the contract.

Labor Resources:

This template shall provide resource data for all years. The template for each year shall be stacked vertically within this worksheet. Two years are depicted in this worksheet. Offerors shall add the each of the other years at the bottom of the template. It is designed to provide the labor resources, by WYEs, for each SLC for the lowest level of the Statement of Work (SOW) required by the RFP. (The SOW breakdown structure and the name of the SOWs are shown in this worksheet.) Lower level SOWs are summarized into the higher level SOW. (For example: SOW 4.1 and SOW 4.2 are totalled into SOW 4.0. And SOWs 1.0, 2.0, 3.0 and 4.0 are totalled into the column labelled "Total WYEs CY1".)

Non-Labor Resources - NLR:

Non-labor resources for all years of the contract are also provided in this worksheet. THe NLRs for the five years of the contract shall be captured in the same manner as described above for labor resources. The NLR shall be provided in accordance with the RFP, which may require that the NLR information be provided at the lowest SOW level, as shown in the example here, or as one total number in the column labelled "Total NLRs CY1". This worksheet contains formula in the cells shaded blue. If the resources are provided as one amount instead of at the SOW level, then that amount shall be shown in the column labelled "Total NLRs Year 1", and the formulas in that column has to be removed.

NOTE:

NASA has provided formulae in this worksheet. The formulae were designed to assist Offerors in developing the worksheet.

HOWEVER, THE PROPOSAL IN THE PRODUCT OF THE OFFEROR, AND AS SUCH, IT IS THE OFFEROR'S RESPONSIBILITY TO REVIEW EACH FORMULA AND CORRECT ANY ERRORS AS NECESSARY. THE GOVERNMENT IS NOT RESPONSIBLE FOR ANY ERRORS IN THE FORMULAE THAT RESULTS IN ERRONEOUS RESOURCES IN THE PROPOSAL THAT WERE NOT INTENDED BY THE OFFEROR.

TOPT TO

Total Straight Time Hours 0 0 0 0 0 0

Total Fully Burdened Labor Cost - 0 - 0 - 0 - 0 - 0 - 0

Instructions for TOPT Task Order 1:

This workbook contains links and formulae design to expedite the flow of information. The proposal is the product of the Offeror and as such, it is the Offeror's responsibility to review all links and formulae to determine that they are accurate and consistent with the Offeror's intent, and that the results are representative of the intended proposed cost and fee. Errors caused by inaccurate links or formulae made by the Government are not the responsibility of the Government, since it is the contractor's responsibility to change or correct any erroneous links or formulae. The Offeror shall review all links and formulae for accuracy and logic.

This template is used for pricing the Cost Reimbursement Task Order 1, and is required of the Prime Contractor only.

The template consists of 5 labor sections, (1) productive hours calculation, (2) productive hours, (3) fully-burdened labor rates, and (4) fully-burdened labor cost, and (5) Non-Labor Resources.

1. Productive Hours Calculation This first section addresses the development of the Productive Hours by Standard Labor Category (SLC) by year. The section includes the Prime Offeror's proposed WYEs per SLC by year, and the Team Composite Conversion Factor, which is developed by the Prime Offeror. This Team Composite Conversion Factor is not necessarily the same for each SLC, nor is it necessarily the same for each SLC for each year. (See below for additional information on the conversion factor.) The WYEs are multiplied by the Team Composite Conversion Factor to determine the Productive Hours by SLC by year.

2. Productive Hours In this section, the productive hours calculated in section 1 above are simply transferred (by linking) to this section. This step facilitates the easy and "orderly" calculation of the fully-burdened labor costs in section 4. The links and formulae are already established in this worksheet to expedite the flow of information. However, it should be noted that this worksheet is provided to facilitate the Offeror's proposal development process, and to achieve consistency in all proposals for comparison purposes.

3. Fully-Burdened Labor Rates The fully-burdened labor rates in this section are linked from the [FBR-CPFF] Worksheets. Note: The FBRs used for pricing the CPFF Task Order (Task Order 1) do not include fee. The fee is calculated separately at the bottom of this template. The FBR for years 2 through 5 shall be obtained from the appropriate year's FBR in worksheet [FBR].

4. Fully-Burdened Labor Cost This section calculates the fully-burdened labor cost by multiplying the productive hours by the Fully-Burdened Labor Rates (FBR).

5. Non-Labor Resources (NLR) Offerors are to propose NLRs by category, e.g. Material, Travel, etc. Please identify each "other" category.

Conversion Factor The conversion factor is the number of productive hours for each WYE. It represents the 2,080 hours (40 hours per week X 52 weeks per year) available annually less non-productive hours. Non-productive hours include annual leave, holiday leave, sick leave, and all other leave available to an employee during the year. The conversion factor may be the same for each SLC and each year, or they may all be different.

Additionally, the bottom of the template provides for the total cost, the Prime Offeror’s fee rate, the Prime Offeror fee, and the total proposed price. If there are any fee-sharing arrangements with subcontractors, provide the details in the proposal cost narrative. If there are fee-sharing arrangements, then the fully-burdened labor rates of subcontractors shall not contain any fee.

We have provided an example of a calculation of a single SLC labor cost. (See the cells in bright green.) Offerors are required to remove all the examples before submitting their proposals.

Review the color code chart at the bottom of the worksheet.

FBR Instructions

INSTRUCTIONS FOR COMPLETING THE FBR TEMPLATE

THIS WORKSHEET SHALL BE COMPLETED BY THE PRIME CONTRACTOR AND ALL MAJOR SUBCONTRACTORS

A separate fully-burdened rates (FBR) calculation is required for each contract year of the effort from the Prime Contractor and from each major subcontractor. Major subcontractors are defined as those subcontractors proposing at least $500,000 per year of estimated costs. The FBR development for each year shall be shown in this worksheet stacked vertically. (The worksheet shows two years as an example of how the years shall be stacked.) The template is used to provide insight into the development of the FBR, exclusive of fee, (except for subcontractors) for each SLC for each contract year. The FBR calculated by subcontractors shall include fee, unless there is a fee-sharing agreement with the Prime Contractor. Notes on the worksheet indicate what columns have to be completed by the Prime Contractor and what columns have to be completed by subcontractors.

The template starts with the FBR for the first contract year for each SLC which shall be linked from the IRAP template. To this base rate is added indirect cost. The indirect rates in this worksheet shall reflect, (and preferably linked to), the indirect rates in the OHT, the GAT worksheet, (and any other indirect rate worksheet) included in this workbook. If the contractor's (and subcontractor's) accounting system comprises additional indirect rates than those shown in the template, additional columns shall be added to the template to accomodate the contractor's (subcontractor's) additional indirect rates. For subcontractors, fee is added to the FBR, unless there is a fee-sharing arrangement with the Prime contractor.

The facilities capital cost of money column is provided should this cost be proposed. However, note that it is NASA's policy to offset CAS 414 costs dollar for dollar from fee in accordance with NASA FAR Supplement 1815.404-471-5.

The next columns, under the brown highlighted row, are used to accomodate the FBR for all subcontractors to be included in the development of the Prime Contractor's composite FBRs. Columns shall be added to accomodate more than the three subcontractors included in the worksheet. If the Prime Contractor's accounting system includes the addition of a burden rate to its subcontractors cost, the burdened rate is added here. The Percentage Usage Columns are provided so that the Prime Contractor may weight the proposed direct labor per SLC for the Prime Contractor and all subcontractors. A weighted average is then calculated for each SLC. (See the formula in the example provided in the worksheet, highlighted in green.) NOTE: The total usage percentage of the Prime Contractor and all subcontractors shall total 100%.

The Composite Prime and Subcontractor FBR per Hour column is used to calculate the final composite FBR for each SLC. These FBRs shall match the FBRs in Section B of the contract.

The last column to the right of this template addresses the Composite Overtime Prime and Subcontractor FBR per Hour. In the pricing narrative in Volume III of the proposal, the Prime Contractor shall include a discussion on the rationale for developing the overtime FBR.

Formulae and links shall be included in the worksheet as much as is possible to accomodate changes in any cell to facilitate easy recalculation of any FBR.

YEARS 2 THROUGH 5:

The worksheet shall be stacked as shown in the worksheet for Year 2 to accomodate years 2 through 5. Escalation may be added to years 2 through 5. Formulae shall be used to facilitate the escalation of the FBR as shown in the worksheet for year 2. Indirect rates shall be linked to the OHT, GAT and any other indirect rate worksheets included in this workbook.

Note: Refer to FAR Clause 52.222-43, Fair Labor Standards & Service Contract Act – Price adjustment, with respect to escalation for non-exempt personnel.

The FBRs calculated in this worksheet shall be linked to the FRBs used in worksheet [TOPT TO 1] to calculate the final proposed price for Task Order 1.

Review the example, highlighted in green, to gain a better understanding of how the worksheet is completed. The example is that of a Prime Contractor with no fee added to the FBR.

After adding any fee, a subcontractor shall stop at this point and submit the FBRs to the Prime Contractor for inclusion into the Prime Contractor's FBR calculations. The details of the subcontractor's FBR development is not required to be submitted to the Prime Contractor.

FBR

FULLY BURDENED RATES TEMPLATE (FBR) YEAR 1

[ x ] Prime Contractor:

[ ] Major Subcontractor:

NOTE: BEFORE SUBMITTING THE WORTKBOOK, DELETE THE ROWS WITH THE EXAMPLE SHOWN IN THE GREEN HIGHLIGHTED CELLS

FULLY BURDENED RATES TEMPLATE (FBR) YEAR 2

NOTE: BEFORE SUBMITTING THE WORTKBOOK, DELETE THE ROWS WITH THE EXAMPLE SHOWN IN THE GREEN HIGHLIGHTED CELLS

IRAP

Incumbency Retention and Pay Template (IRAP)

A separate IRAP is required only for Contract Year 1 from (a) the prime Offeror, (b) each major subcontractor, and (c) all subcontractors as defined in NFS 1852.231-71(d). This template is provided so that each Offeror may mathematically indicate the percentages of incumbents being retained, as well as, the percentage of incumbents being retained at current incumbent pay, resulting in a “net” percentage of incumbents retained and paid at current incumbent pay. Further, this template mathematically weights the various potential pay sources to calculate a weighted direct labor rate applicable to Contract Year 1. All calculations are per SLC position. The bottom of this template automatically calculates incumbency retention and incumbency pay percentages that must be reconciled to the Technical Volume. We have populated the worksheet with the SLCs to be used in your proposal. However, if Offerors wish to use other labor categories, identify the name of the labor categories below the SLCs already populated in this worksheet. See Instructions at the right for completing this template.

Instructions For Completing This Template

The "Proposed Out-Year Rate of Escalation" field at the top right of the template (Column O, Row 9) is used to identify the Offeror's proposed out-year escalation.

The “Data Source Used By Offeror” column (B) is pre-populated with the six most likely sources of direct labor rates per SLC. Offerors may provide additional rows in any particular SLC to indicate their particular direct labor rate source, if necessary. However, no rows are to be deleted nor are the pre-populated data source names to be changed. Offerors are to add rows or use the "Other" row and indicate the appropriate data source name.

The "Historical Incumbent Rate" row is utilized if an Offeror is proposing to utilize the NASA provided historical incumbent rate data provided in the NASA Technical Library. NOTE: If the Offeror utilizes direct labor rate data from the NASA Technical Library in Column (N), then the Offeror shall not utilize direct labor rate data in Column (L) on the "Contractor Incumbent Rate" row discussed next.

The "Contractor Incumbent Rate" row may ONLY be utilized by a current incumbent contractor bidding on the follow-on procurement. It is not to be utilized by an Offeror who has no performance on the current contract. If an Offeror utilizes this row in lieu of the "Historical Incumbent Rate" row, then an explanation MUST BE PROVIDED in the Cost Narrative explaining the reason(s) why this data point is being used in lieu of the NASA provided "Historical Incumbent Rate". Further, the Offeror shall indicate if the direct labor data point used here is different than the direct labor data point previously provided to the Government, and the reasons why the data points are different. NOTE: If the Offeror utilizes direct labor rate data calculated by the Offeror in Column (L) of the "Contractor Incumbent Rate" row, then the Offeror shall not utilize the "Historical Incumbent Rate" row previously dicussed.

The "WD Rate" row is utilized if an Offeror is proposing to utilize a DOL WD rate.

The "CBA Rate" row is utilized if an Offeror is proposing to utilize a CBA rate, if applicable.

The "Third Party Rate Data" row is utilized if an Offeror is proposing to utilize a direct labor rate based on a third party source.

The "Contractor Rate Data" row is utilized if an Offeror is proposing to utilize a direct labor rate based on data obtained from the Offeror's accounting and/or estimating systems. This row is NOT to include any incumbent rate data provided by the Government or separately identified by the Offeror.

The next four columns are used to identify the Offeror’s labor categories based on their accounting system, any applicable Department of Labor (DOL) Wage Determination (WD) and/or Collective Bargaining Agreement (CBA), whether the position is exempt or non-exempt, and the NASA Standard Labor Categories (SLCs) applicable to this procurement.

The "Proposed WYEs by SLC" column (G) is used to identify the total proposed WYEs for each SLC (entered by the Offeror on each SLC's composite row). The total WYEs for each SLC are then automatically allocated to that SLC's data source row based on the "% Usage" column data entered by the Offeror (explained further below). In the example, a total of 9 WYEs is proposed for illustrative purposes.

The “Incumbent Retention % (Column 1)” column (H) allows the Offeror to indicate the percentage retention of the existing workforce, per SLC, that is being proposed. The Offeror may propose any percentage, per SLC, that is based upon their proposed management and technical approach used to accomplish the statement of work. In the example, 75% is placed against an Engineer III SLC for illustrative purposes.

The “Retention % of Incumbents at Current Direct Labor Rates (Column 2)” column (I) allows the Offeror to indicate the percentage of the incumbent workforce that the Offeror intends to pay at the current incumbent direct labor rates, per SLC. In the example, 85% is placed against an Engineer III SLC for illustrative purposes.

The “Net Incumbents Paid at Current Direct Labor Rates (Column 1 times Column 2)” column (J) is automated and results in the “net” percentage of incumbents paid at current incumbent pay, per SLC. This percentage is automatically linked to the “% Usage” column (K) on the “Historical Incumbent Rate” row as previously discussed above.

Note: If there is no incumbent direct labor rate for a particular SLC, then no percentage – other than zero percent – can be entered into the “Retention % of Incumbents at Current Direct Labor Rates (Column 2)” column (I) and the “net” percentage calculated in the “Net Incumbents Paid at Current Direct Labor Rates (Column 1 times Column 2)” column (J) will be zero percent and the entry allowed on the “Historical Incumbent Rate” row will be zero percent.

The "% Usage" column (K) identifies the percentages of each specific data source row utilized by the Offeror for each specific SLC.

The "Unadjusted Base Direct Labor Rate (Pre-Contract Year 1 Direct Labor Rate)" column (L) is used to identify the Offeror's proposed pre-Contract Year 1 direct labor rate prior to any escalation, or other adjustments, applied by the Offeror to bring the proposed direct labor rate source current to the proposed Contract Year 1 start date.

The "Escalation or Other Adjustment Applied to Pre-Contract Year 1 Direct Labor Rate" column (M) is used to reflect the proposed escalation, or other adjustments, applied to the "Unadjusted Base Direct Labor Rate (Pre-Contract Year 1 Direct Labor Rate)" column (L) to derive the proposed "Direct Labor Rate (Contract Year 1)" column (N) rate.

The “Direct Labor Rate (Contract Year 1)” column (N) contains the Offeror’s proposed direct labor rate for Contract Year 1, by SLC, per each data source utilized by the Offeror. A “Composite Average” direct labor rate is calculated, by SLC, based on the “% Usage” column (K) data per each data source.

The final column (Column O) allows for the Offeror to indicate the basis of the proposed data sources utilized in the development of the proposed Contract Year 1 direct labor rate.

MSPT

Grand Total Minor Subcontractor Cost $ 949,121 $ 626,607 $ 401,244 $ 409,268 $ 438,593 $ 2,824,833

TOTAL

**Remove example from official submission. The example is provided to demonstrate formatting and how the data is to be submitted. The data in the example is not real and should not be interpreted as such.

INSTRUCTIONS FOR COMPLETING THE MINOR SUBCONTRACTOR PRICINGTEMPLATE (MSPT)

The minor subcontractor pricing template is required of the prime only and is designed to show the total hours, fully burdened labor rates, and total labor cost proposed for each SLC for those minor subcontractors proposed to have an estimated annual contract value below $500,000.

This template is intended to provide the Government a concise assessment of the substance of minor subcontracts.

Two examples showing how this template is to be completed are included on…