Attachment 14b DSCS Handbook 2025 (v. 4.2).pdf

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Detention Services Cost Statement

(DSCS)

v 4.2

User Handbook for

InterGovernmental Service Agreement (IGSA)

And

ICE-Dedicated Facilities

20 January 2025

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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.

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.

This document is designed to provide step-by-step instructions on completing a DSCS for InterGovernmental Service Agreement (IGSA) and an ICE- dedicated facility.

The document will give a brief introduction to 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.

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Table of Contents

Introduction to the Detention Services Cost Statement 4

Supporting Documentation 6

Basic Information [Tab (1) Cover Page] 7

Information on Staff at the Facility [Tab (2) Staffing] 9

Information on Staff - Ordering Years 1 Through 5 [Tab (2.1) Staffing] 10

Facility Costs, Contract Services, Depreciation, Direct, and Indirect Costs [Tab (3) Expenses] 11

Transportation Costs at the Facility [Tab (4) Transportation] 14

Abbreviations 17

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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 four (4) tabs with different categories of data:

• Cover page

• Staffing

• Expenses

• 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 blue boxes on each tab.

Section 1 - Facility Costs / Other Direct Costs

Complete the green cells, as needed. Complete the expense title (column B), proposed cost (column C), enter the percentage of cost to be allocated to this contract (column D), actual prior year cost (column F), and provide an explanation for any large increases (columns H&I).

• Cells that are green can be edited to input data.

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• On some 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 10%.

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

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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 11 below. All other information in this tab will calculate automatically from entries into the other tabs.

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Step 1. Enter the name of your facility.

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

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

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

Step 8. Enter the percentage of General and Administrative (G&A) expenses.

Step 9. Enter the percentage of Profit on Operating Costs.

Step 10. Enter the percentage of Profit on Non-Operating Costs.

Step 11. Enter Pricing (Facility Operation Cost [FOC], GM, or Non FOC/GM).

NOTE: All white cells will be blank when you first open the DSCS. After you have completed the remaining tabs, the information in those cells will auto-populate. Therefore, this Cover Page will be an at-glance summary of the total costs of the facility.

>>>>> Version 4.2 supersedes all previous cost sheets <<<<<

>>> Please note that all previous cost sheets are obsolete and will not be accepted for processing <<<

FOC Alpha Facility GM Bravo Facility Non FOC/GM Charlie Facility

1-600 $3,200,000.00

1-600 $10.00 1-750 $125.00

601-750 $65.00 751-900 $110.00

751-850 $28.00 901-1000 $65.00

1-600 $3,264,000.00 1-750 $127.50

1-600 $3,329,280.00 1-750 $130.05

1-600 $3,395,865.60 1-750 $132.65

1-600 $3,463,782.91 1-750 $135.30

1-400 $90.00

401-500 $48.00

501+ $19.00

Sample Entries

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Information on staff at the facility [Tab (2) Staffing]

This section contains two sections: Staffing (Part 1) and Benefits (Part 2).

Staffing (Part 1) includes list positions, rates, number of employees, base hours, and any required overtime.

Benefits (Part 2) include monetary benefits as applicable to each position.

Please note that the rates entered are per labor hour.

Fully Burdened Rate (FBR) = Straight Labor Rate + Benefits.

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Information on Staff - Ordering Years 1 Through 5 [Tab (2.1) Staffing]

This section contains tables for listing positions for Ordering Year 1 through 5.

Provide list of all employee positions, labor rates and SCA or CBA information.

Please note, do not include increases that are already covered by the SCA wage determination requests as they will continue to occur on an annual basis. Other positions that are non-SCA/CBA should be included in the inflation/escalation of each ordering year.

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Facility Costs, Contract Services, Depreciation, Direct, and Indirect Costs [Tab (3) Expenses]

All costs that are related to the operation of the facility itself, contract services, medical staff, depreciation expenses and one-time charges will be captured in Tab 3 which includes six sections: 1. Facility Costs / Other Direct Costs, 2. Contract Services, 3. Medical Staff, 4.

Depreciation Expense, 5. Cost of Money, and 6. One-Time Charges.

Section 1 includes building lease/rent, utilities, food & kitchen supplies, maintenance costs, and any other related costs. Enter data in Columns B through I.

Column B. Building Lease or Rent, Utilities, and Food and Kitchen Supplies have already been filled out. Other expenses are entered into by the service providers’ discretion.

Column C. Enter the proposed cost for the current year.

Column D. Enter the percentage of cost to be allocated to this contract.

Column E. This automatically calculates the amount allocated to the ICE contract.

Column F. Enter the actual cost for the previous year.

Column G. This automatically calculates the increase or decrease in costs and turns red if the increase is greater than 10%.

Column H&I. Provide explanation for large increase in cost (greater than 10%).

Section 2 includes contract services. Enter data in Columns B through I.

Column B. Medical has already been filled out. Other expenses are entered into by the service providers’ discretion.

Column C. Medical expenses are automatically populated. Other proposed cost for the current

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Column D. Enter the percentage of cost to be allocated to this contract.

Column E. This automatically calculates the amount allocated to the ICE contract.

Column F. Enter the actual cost for the previous year.

Column G. This automatically calculates the increase or decrease in costs and turns red if the increase is greater than or equal to 10%.

Column H&I. Provide explanation for large increase in cost (10% or more).

Section 3 includes detailed information on medical staff (i.e., positions, number of each position, and annual salaries). Enter data in Columns K through M.

Column K. List all medical and dental positions.

Column L. Enter the number of each position.

Column M. Enter the annual salary for each position.

Column N. This automatically calculates the total cost for each position.

Section 4 includes original value, year, purchase price and salvage value and any modification and additions. Enter data in Columns B through H.

Column B. The main Building has already been filled out. Other structure or equipment expenses are entered at the service providers’ discretion.

Column C. Enter the year the building/equipment was acquired.

Column D. Enter the purchase price.

Column E. Enter the salvage value after the life of the building/equipment.

Column F. Enter the useful life for the building or equipment. The general rule is 40 years for buildings, 10 years for repairs, and 7 years for equipment.

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Column G. This automatically calculates the annual depreciation cost.

Column H. Enter the percentage of cost to be allocated to this contract.

Column I. This automatically calculates the amount allocated to the ICE contract.

Section 5 includes original value, annual depreciation expense, year depreciated and cost of money rate. Enter data in Columns B through G.

Column B. List the description of each asset.

Column C. Enter the original value of each item.

Column D. Enter the annual depreciation expenses.

Column E. Enter the number of years the asset has depreciated.

Column F. This automatically calculates the current book value.

Column G. Enter the percentage for the cost of money.

Column H. This automatically calculates the annual interest payment.

Section 6 includes one-time expenses. These items will not be incorporated into the total contract value or the daily bed rate. Enter data in Columns B through F.

Column B. List all one-time expenses (if applicable).

Column C. Enter the cost of each item.

Column D - F. Provide a detailed description of the item.

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Transportation costs at the facility [Tab (4) Transportation]

Transportation costs are charged on a separate Contract Line-Item Number (CLIN), which does not factor in the bed-day rate at the facility. As a result, the Detention Services Cost Statement aggregates all costs for transportation services in Tab “4. Transportation”. The values entered here will appear on Tab 1. Cover Page.

1. Calculation of Total Transportation Price and listing of Transportation Officer's Hourly rate and Overtime, 2. Transportation Subcontracts, 3. Vehicle Mileage, 4. Itemized Vehicle Charge, 5.

Staffing and Benefits. Contractors that are providing transportation services need to complete section 3 through 5 as applicable.

Section 1 includes calculation of total transportation price and is populated from the information from Sections 3 through 5. Please enter the Transportation Officer’s Fully Burdened Rate and Overtime in this section.

Column D. The “Markup on Costs” entry is however dependent on the percentage rates entered for G&A and Profit on Operating Costs. As noted, please apply the same rate of G&A and Profit as proposed on Cover Page Tab.

Section 2 includes information on transportation subcontractors. Enter data in Columns B through D.

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Column B. Enter the name of each vendor.

Column C. Enter the proposed cost.

Column D. Enter the cost for the prior year.

Column E. This automatically calculates the difference in costs.

Column F. This automatically calculates the increase or decrease in costs and turns red if the increase is greater than 10%.

Section 3 includes types of vehicles, mileage driven and mileage rate. Enter data in Columns B through E.

Column B. Enter the type of each vehicle.

Column C. Enter the number of vehicles.

Column D. Enter the proposed annual mileage.

Column E. Enter the mileage rate for each vehicle.

Column F. This automatically calculates the annual cost.

Section 4 includes vehicle lease, repair and maintenance, insurance, fuel and any other related costs. Enter data in Columns B through E.

Column B. Itemized list has already been filled out.

Column C. Enter a brief description of this item.

Column D. Enter the cost for each item.

Column E. Enter the number of vehicles.

Column F. This automatically calculates the annual cost.

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Section 5 captures the first two elements of staffing costs (Please refer to Section 1 of Staffing Tab for similar instructions on Page 8).

Staffing (Part 1) includes list positions, rates, number of employees, base hours, and any required overtime.

Benefits (Part 2) include monetary benefits as applicable to each position.

Please note that the rates entered are per labor hour.

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Abbreviations

CBA Collective Bargaining Agreement DSCS Detention Services Cost Statement FBR Fully Burdened Rate = Straight Labor Rate + Benefits FOC Fixed Operating Cost FTE Full Time Employee FUTA Federal Unemployment Tax Act G&A General and Administrative Expenses GM Guaranteed Minimum (Population) H&W Health and Welfare Pay OT Over Time SCA Service Contract Act SUTA State Unemployment Tax Act