vi. L-5 EPM Workbook Rev 1.xlsx

ISCT-SR

IDIQ Summary Cost Template - Specified Resources (ISCT - SR)

Prime Contractor Company Name:

This ISCT-SR Will Be Used for Source Selection Purposes

Combined Resources for the Entire Team* Prime Offeror and ALL Subcontractors (Major and Minor)

Standard Labor Categories (SLCs) CY 1 CY 2 CY 3 CY 4 CY 5 Total Contract (CYs 1-5) Reference

NOTE: Examples are highlighted in red font. IMPORTANT: Self-calculating formulas MUST BE PROVIDED for all grey shaded areas, whether or not in red font. Please remember to remove red highlighted examples from the templates.

Instructions to Offerors

This template is required from the Prime Offeror only. It is for pricing the Government specified level of resources identified in Table L-15.6.1 (direct labor hours)

The template is divided into three main sections. The first section addresses Productive Hours. The hours included for each contract year shall match the hours provided in Table L-15.6.1. The second section addresses the Team Composite Fully Burdened Rates (FBRs). The FBRs are the team composite fully burdened rates that were calculated in the FBR Template and MUST MATCH the rates proposed in Section B.8 of the Model Contract. The third section addresses the Fully Burdened Labor Cost and is developed by multiplying the productive hours by the FBRs. This will be the fully burdened labor cost per labor category.

The bottom of the template is where the prime Offeror NTE fee rate input (subcontractor fee shall be included in the FBRs unless a fee sharing arrangement is being proposed) and calculates the fee dollars. The template currently assumes that the NTE fee rate is applied to all proposed dollars. Offerors may adjust the NTE fee rate application to match their proposal. However, the NTE fee rate proposed here shall match the NTE fee rate proposed in Section B.8 of the Model Contract. Any cost elements proposed to be non-fee bearing here must contain the same contractual language in Section B.8 of the Model Contract.

Full CY 2 through CY 5 requirements may not be indicative of CY 1 estimates prorated to a twelve month time period. Therefore this consideration shall be included in developing the Offeror’s FBRs. The pricing of CY 2 through CY 5 is for proposal purposes only and is intended to provide the Government visibility regarding the effect of the proposed rates in the out years. The total price estimate for all contract years will be used for selection purposes.WYE

ISFT-SR

IDIQ Summary Fixed Template - Specified Resources (ISFT - SR)

Prime Contractor Company Name:

This ISFT-SR Will Be Used for Source Selection Purposes

Combined Resources for the Entire Team* Prime Offeror and ALL Subcontractors (Major and Minor)

Standard Labor Categories (SLCs) CY 1 CY 2 CY 3 CY 4 CY 5 Total Contract (CYs 1-5) Reference

NOTE: Examples are highlighted in red font. IMPORTANT: Self-calculating formulas MUST BE PROVIDED for all grey shaded areas, whether or not in red font. Please remember to remove red highlighted examples from the templates.

This template is required from the Prime Offeror only. It is for pricing the Government specified level of resources identified in Table L-15.6.2 (direct labor hours)

The template is divided into three main sections. The first section addresses Productive Hours. The hours included for each contract year shall match the hours provided in Table L-15.6.2. The second section addresses the Team Composite Fully Burdened Rates (FBRs). The FBRs are the team composite fully burdened rates that were calculated in the FBR Template and MUST MATCH the rates proposed in Section B.8 of the Model Contract. The third section addresses the Fully Burdened Labor Cost and is developed by multiplying the productive hours by the FBRs. This will be the fully burdened labor cost per labor category.

The bottom of the template is where the prime Offeror NTE profit rate input and calculates the profit dollars. The template currently assumes that the NTE profit rate is applied to all proposed dollars. Offerors may adjust the NTE profit rate application to match their proposal. However, the NTE profit rate proposed here shall match the NTE profit rate proposed in Section B.8 of the Model Contract. Any cost elements proposed to be non-profit bearing here must contain the same contractual language in Section B.8 of the Model Contract.

Full CY 2 through CY 5 requirements may not be indicative of CY 1 estimates prorated to a twelve month time period. Therefore this consideration shall be included in developing the Offeror’s FBRs. The pricing of CY 2 through CY 5 is for proposal purposes only and is intended to provide the Government visibility regarding the effect of the proposed rates in the out years. The total price estimate for all contract years will be used for selection purposes.

FBR

Fully Burdened Rates Template (FBR)

Important Note (Please read):

1. Section stated with Major Subcontractors Complete the Area Under Yellow, each individual subcontractor's Fully Burdened Rate (FBR) per SLC. The subcontractor's FBRs MUST MATCH the FBR data provided to the Government for the individual subcontractor OR the Prime Offeror must provide an explanation as to why the Prime Offeror is proposing a different FBR for the subcontractor;

2. Section stated with Prime Offeror Completes the entire area under blue, the Prime Offeror may apply a burden rate to the subcontractor(s) FBR, if applicable;

3. Column X and Y are the Team Composite FBR (Prime Offeror and all subcontractors) and SHALL MATCH the FBRs proposed in Section B.8 of the Model Contract; and

4. Examples are highlighted in red font and grey shaded areas in red font are formulas that may be adjusted to meet each Offeror's specific accounting practices (but, self-calculating formulas MUST BE PROVIDED for the grey shaded areas in red font). Please remember to remove red highlighted examples from the templates in your official proposal submission.

This template is required from the Prime Offeror and each Major Subcontractor. It is intended to allow the Offeror to provide a breakdown on the individual cost components that comprise the Offeror's FBR, by SLC, including the build-up to the FBR, including fee, if applicable. A separate template is required for each contract year with each contract year stacked vertically. As noted towards the top of this template, the columns below the blue area shall be completed by the prime contractor, while the columns below the yellow area shall be completed by the major subcontractor.

The instructions in the following paragraph apply to both the Prime Offeror and each Major Subcontractor.

- SLCs (Column A) identifies the NASA SLCs applicable to this procurement. Offeror's may identify additional SLCs, if necessary, that are needed to accomplish their specific management or technical approach.

- Direct Labor Rate (Column B) is provided so that the Offeror may provide the average direct labor rate for each SLC. The CY 1 direct labor rate should be linked from the IRAP template and must match the composite direct data, per individual SLC, calculated in the IRAP template. The out-year direct labor rates should be escalated at the out-year rates of escalation identified in the IRAP template.

- OH Rate (Column C) addresses the overhead rate(s) and should be linked from the OHT template.

- OH Cost (Column D) is the overhead cost per hour of direct labor labor. In the example, it is assumed that the Offeror’s OH rate is applied solely to direct labor cost. However, it may be modified to accommodate the Offeror’s specific accounting system. You may add rows or columns to facilitate this. However, do not remove any SLC’s in your submitted templates. The OH rate provided on this template should tie directly to the OH rate provided on the OH rate template (OHT).

- G&A Rate (Column E) addresses the G&A rate and should be linked from the GAT template.

- G&A Cost (Column F) is the G&A cost per hour of labor. In the example, it is assumed that the G&A rate is applied to both direct labor and OH cost. However, it may be modified to accommodate the Offeror’s specific accounting system. The G&A rate provided on this template should tie directly to the G&A rate provided on the G&A rate template (GAT).

- Facilities Capital Cost Of Money (FCCOM) (Column G) is provided and should the Offeror both have this cost element and propose it as an allowable cost.

- Other (Column H) is for any other cost element applicable to the Offeror's specific accounting system. If not used, do not delete the column.

- Fee Rate (Column I) is percentage of the Major Subcontractor's fee.

- Fee Cost (Column J) is the Major Subcontractor's fee dollar per hour calculated by applying the Major Subcontractor fee rate to the Major Subcontractor's proposed fee base.

- FBR (Column K) combines the direct labor rate and all the indirect costs, along with the Major Subcontractor fee, if applicable, to derive the Prime Offeror’s or Major Subcontractor's proposed FBR per SLC. Note: The Major Subcontractor stops at the FBR column (Column K). The Prime Offeror will complete the columns to the right of Column K as the subcontract price input area is only applicable to the Prime Offeror who must provide the integrated subcontractor FBR as part of the blended FBR of the Prime Offeror and all team member subcontractors (both major and minor).

The instructions in the following paragraph apply only to the Prime Offeror. The Subcontractor Price Input Area addresses the subcontractor fully burdened rates. This area shall be completed by the Prime Offeror. In Subcontractor FBR (Columns M-O), the Prime Offeror shall indicate the applicable subcontractor name and that subcontractor's FBR, by SLC. The FBR utilized by the Prime Offeror for each Major Subcontractor must match the FBR provided by the Major Subcontractor to the Government or an explanation as to the difference must be provided. The FBR utilized by the Prime Offeror for each Minor Subcontractor shall tie directly to the data provided by the Prime Offeror in the MST template. The FBR is to be determined by the Minor Subcontractor and provided to the Prime Offeror. If more than one subcontractor (major or minor) is being proposed, then the Prime Offeror is responsible for providing each subcontractor’s FBR data in a separate column, by SLC. In the template, three columns are provided and identified as Subcontractor “A”, “B” and “C”. Additional columns may be added as necessary. Do not delete any unused columns. In this example, Subcontractor “A” and Subcontractor “B” are provided for illustrative purposes.

The Prime Offeror Burden Rate (Column P) is the rate that the Prime Offeror may apply as a burden to the major or minor subcontractor FBR, if applicable. The Prime Offeror then combines the Subcontractor FBR with the Prime Burden Rate to derive a total FBR that addresses the use of the particular subcontractor (Columns Q-S). The Percentage Usage Prime/Sub (Columns T-W) address the weighting of the Prime Offeror FBR versus the Subcontractor(s) FBR. Based upon this weighting, a Team Composite (Prime and Subcontractor) Straight-time FBR Per Hour (Column X) can be computed. In the example, for Business Specialist 3, it is assumed that the Prime Offeror has determined that the Prime Offeror will perform 80% of the effort under this SLC, and that Subcontractor “A” and Subcontractor “B” will perform 12% and 8% of the effort under this SLC, respectively. The weighting results in a Team Composite FBR of $46.89 per hour.

The Team Composite Straight-time FBR Per Hour (Column X) address the final composite FBR that the Prime Offeror has calculated. Important Note: The FBR identified in this column shall be the FBR that is included in Section B.8 of the Model Contract. The Team Composite Overtime FBR Per Hour (Column Y) identifies the overtime FBR, if proposed. The Offeror must be clear on how the overtime FBR was calculated in their cost narrative discussion. Also, as with the rest of the template, include the formula within the cell to demonstrate the calculation. For example, the formula should demonstrate that if a Business Specialist 3 is paid time and a half, that the indirect rates are not included at time and a half also.

MST

Minor Subcontract Template (MST)

Prime Contractor Company Name:

Example:

*Note: Provide the formula/weighting used to derive the FBR if more than one Offeror SLC labor category in a particular NASA SLC.

This template is required of the Prime Offeror only. This template is intended to provide the SLPT with a concise assessment of the substance of minor subcontracts. An example showing how this template is to be completed is provided in red.

SAI

*Total Fully Burdened Labor Price does not include Non-Labor Resources.

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

OHT

Overhead Template (OHT)

Total Overhead Pool Expenses $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

Contractor Fiscal Year Rate (%) No Information No Information No Information No Information No Information No Information No Information No Information No Information

The Prime Offeror and all Major Subcontractor(s) must either provide their Forward Pricing Rate Agreement (FPRA) or Forward Pricing Rate Recommendation (FPRR) covering the OH and service center rate(s) used in pricing this proposal, OR complete this template. This template shall provide insight into the composition of both the burden pool and base used in the development of each of the proposed overhead and service center rate(s). A separate template for each of the proposed OH and service center rate(s) is to be completed by the Offeror. In addition, provide the OH and service center cost and rate history for the prior three (3) Contractor Fiscal Years (CFYs).

The basis for projections of all indirect rates shall also be provided along with an explanation in support of any significant changes in either the expense pool components or the composition of the distribution base dollars from the Offeror's historical data (prior 3 years) to the current contract year data. Further, an explanation of significant changes from one contract year to the next shall be provided. The distribution base dollars shall be further specifically identified by the Offeror's current existing government and commercial contract work (e.g. Existing Business Base), the value of this potential contract award (e.g., This Contract Base), and the Offeror's forecasted "other business" (e.g., Forecasted Business Base) work.

For no less than 80% of the Offeror identified total "Existing Business Base" dollars, the Offeror shall provide the following specific information for each contract comprising the existing business base dollars -- whether the work is government or commercial, the contract number, the organization and the point of contact within the organization (phone number and e-mail address identified), the dollar amount by CFY, and the period of performance of the contract. The remaining 20% may be lumped together on a single line with the number of contracts comprising the remaining 20% identified. For no less than 80% of the Offeror identified total "Forecasted Business Base" dollars, the Offeror shall provide the following specific information on the forecasted "other business" -- the nature of the forecasted "other business" (i.e., an existing RFP that the Offeror has or intends to bid on, follow-on work that the Offeror intends to bid on at the conclusion of an existing contract, unknown work that the Offeror has historically included in the development of its business base, etc.), the historical win percentage over the past five years when submitting bids or other statistical data to support the proposed "other business" dollars including a narrative explanation of the basis of estimate for the "Forecasted Business Base" dollars. Provide a dollar breakdown, by CFY, for each type of potential award(s) specifically used by the Offeror in support of the total "Forecasted Business Base" dollars (i.e., "other business").

In the event of the Offeror's fiscal year and anticipated contract year do not coincide, the Offeror shall identify the formula and/or rate reconciliation indicating the method used to convert the Offeror's fiscal year indirect rate(s) to the contract year indirect rate(s) proposed for each Contract Year. The Government does not encourage, mandate, or require an Offeror to propose indirect rate ceilings. However, if proposed, the template includes an area for indirect rate ceilings. However, Offerors must thoroughly provide rationale for proposing the indirect ceiling and must thoroughly tie that rationale to FAR 42.707(b)(1)(i), (ii), or (iii). Also see NASA FAR Supplement 1842.707.

*** The source data used in developing and supporting the distribution base dollars of each indirect rate shall be consistently used in both the "OHT" and the "GAT" Tabs. ***

GAT

General and Administrative Template (GAT)

Total G&A Pool Expenses $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

Contractor Fiscal Year Rate (%) No Information No Information No Information No Information No Information No Information No Information No Information No Information

The Prime Offeror and all Major Subcontractor(s) must either provide their FPRA or FPRR covering the G&A rate(s) used in pricing this proposal, OR complete this template. This template shall provide insight into the composition of both the burden pool and base used in the development of the proposed G&A rate(s). In addition, provide the G&A rate history for the prior three (3) CFYs.

The basis for projections of all indirect rates shall also be provided along with an explanation in support of any significant changes in either the expense pool components or the composition of the distribution base dollars from the Offeror's historical data (prior 3 years) to the current contract year data. Further, an explanation of significant changes from one contract year to the next shall be provided. The distribution base dollars shall be further specifically identified by the Offeror's current existing government and commercial contract work (e.g. Existing Business Base), the value of this potential contract award (e.g., This Contract Base), and the Offeror's forecasted "other business" (e.g., Forecasted Business Base) work.

For no less than 80% of the Offeror identified total "Existing Business Base" dollars, the Offeror shall provide the following specific information for each contract comprising the existing business base dollars -- whether the work is government or commercial, the contract number, the organization and the point of contact within the organization (phone number and e-mail address identified), the dollar amount by CFY, and the period of performance of the contract. The remaining 20% may be lumped together on a single line with the number of contracts comprising the remaining 20% identified. For no less than 80% of the Offeror identified total "Forecasted Business Base" dollars, the Offeror shall provide the following specific information on the forecasted "other business" -- the nature of the forecasted "other business" (i.e., an existing RFP that the Offeror has or intends to bid on, follow-on work that the Offeror intends to bid on at the conclusion of an existing contract, unknown work that the Offeror has historically included in the development of its business base, etc.), the historical win percentage over the past five years when submitting bids or other statistical data to support the proposed "other business" dollars including a narrative explanation of the basis of estimate for the "Forecasted Business Base" dollars. Provide a dollar breakdown, by CFY, for each type of potential award(s) specifically used by the Offeror in support of the total "Forecasted Business Base" dollars (i.e., "other business").

In the event of the Offeror's fiscal year and anticipated contract year do not coincide, the Offeror shall identify the formula and/or rate reconciliation indicating the method used to convert the Offeror's fiscal year indirect rate(s) to the contract year indirect rate(s) proposed for each CY. The Government does not encourage, mandate, or require an Offeror to propose indirect rate ceilings. However, if proposed, the template includes an area for indirect rate ceilings. However, Offerors must thoroughly provide rationale for proposing the indirect ceiling and must thoroughly tie that rationale to FAR 42.707(b)(1)(i), (ii), or (iii). Also see NASA FAR Supplement 1842.707.

*** The source data used in developing and supporting the distribution base dollars of each indirect rate shall be consistently used in both the "OHT" and the "GAT" Tabs. ***

IRAP

Ex: CY 2 - 5 Rate of Escalation 2.80%

A separate IRAP is required for CY 1 only from the Prime Offeror, each Major Subcontractor, and all Minor Subcontractor(s) 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 CY 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 IA tab.

"Proposed Out-Year Rate of Escalation" field at the top right of the template (Column N, Rows 4 - 7) is used to identify the Offeror's proposed out-year escalation for CY 2 through 5.

“Data Source Used By Offeror” (Column A) 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.

"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 M, then the Offeror shall not utilize direct labor rate data in Column K on the "Contractor Incumbent Rate" row discussed next. Data is current as of CY 1 start date.

"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 K of the "Contractor Incumbent Rate" row, then the Offeror shall not utilize the "Historical Incumbent Rate" row previously discussed.

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

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

"Third Party Rate Data" row is utilized if an Offeror is proposing to utilize a direct labor rate based on a third party source. Offerors MUST provide a copy of the source data clearly indicating the rate and data used.

"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 (Columns B through E) 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) labor category, whether the position is exempt or non-exempt, and the NASA Standard Labor Categories (SLCs) applicable to this procurement.

"Proposed WYEs by SLC" (Column F) 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 J) column data entered by the Offeror (explained further below). In the example, a total of 9 WYEs is proposed for illustrative purposes, allocated to four data source rows based on the % usage data entered by the Offeror.

“Incumbent Retention % (Column 1)” (Column G) allows the Offeror to indicate the percentage retention of the existing workforce, per SLC, that is being proposed. The Offeror may propose any percentage from 0% to 100%, 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.

“Retention % of Incumbents at Current Direct Labor Rates (Column 2)” (Column H) 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. The Offeror may propose any percentage from 0% to 100%, per SLC, that is based upon their proposed management and technical approach used to accomplish the statement of work. In the example, 85% is placed against an Engineer III SLC for illustrative purposes.

“Net Incumbents Paid at Current Direct Labor Rates (Column 1 times Column 2)” (Column I) 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 J) on either the “Historical Incumbent Rate” row or the "Contractor Incumbent Rate" row based on the Offeror's data input in Column K (discussed below). Note: If there is no incumbent direct labor rate data 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 H) and the “net” percentage calculated in the “Net Incumbents Paid at Current Direct Labor Rates (Column 1 times Column 2)” (Column I) will be zero percent and the entry allowed on the “Historical Incumbent Rate” row will be zero percent.

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

"Unadjusted Base Direct Labor Rate (Pre-Contract Tear 1 Direct Labor Rate)" (Column K) 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.

"Escalation or Other Adjustment Applied to Pre-Contract Year 1 Direct Labor Rate" (Column L) 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 K) to derive the proposed "Direct Labor Rate (Contract Year 1)" (Column M) direct labor rate.

“Direct Labor Rate (Contract Year 1)” (Column M) contains the Offeror’s proposed direct labor rate for…