Attachment_3_-_Limitations_on_Subcontracting_Worksheet.docx

United States Department of the Interior

NATIONAL PARK SERVICE

CON OPS East 1234 Market Street Philadelphia, PA 19107

Solicitation: 140P4226R0020 FLNI: Potable and Wastewater Treatment Plant Operations Page 2 of 2

8 July 2026

SUBJECT: FAR CLAUSE 52.219-14, SUBCONTRACTING PERCENTAGE WORKSHEET

SOLICITATION 140P4226R0020 Potable and Wastewater Treatment Plant Operations at Flight 93 National Memorial (FLNI)

PRIME CONTRACTOR: _________________________ SOURCE: ________________________

SUBCONTRACTOR: ___________________________ SOURCE: ________________________

To calculate, either follow the below directions OR right click the above Excel ‘Object’ and select ‘Worksheet Object’ then ‘Edit’. You can then input Direct Labor/Fringe Benefits/G&A % and it will calculate for you (as illustrated).

a) To calculate the subcontracting percentage, first add DIRECT LABOR and FRINGE BENEFITS and enter the figures for the prime contractor in space (A) and for the subcontractor (if available)*** in space (B).

b) Next, calculate the LABOR G&A by multiplying the G&A rate by the SUBTOTAL figure in space (A).

c) Calculate the subcontractor's LABOR G&A by multiplying the subcontractor's G&A rate by the subcontractor's SUBTOTAL figure in (B).

d) Add the LABOR G&A to the SUBTOTAL and record that figure in the spaces for TOTAL LABOR COSTS at (C) and (D) respectively.

e) Next, using the formula below, calculate the subcontracting labor percentage.

____(D)____

(C) + (D)

SUBCONTRACTING LABOR COST PERCENTAGE = %

*The firm must demonstrate that their labor overhead is allowable in accordance with FAR 3 l.205- 6(m). Failure to do so will cause the entire overhead to be eliminated from the calculations.

**G&A denotes General and Administrative Costs ***You need to compare as like figures as possible. Therefore, if you have a breakdown of the subcontractor's costs use it in the formulation above. If you do not have a breakdown you need to use the TOTAL SUBCONTRACTING AMOUNT for item (D) even though you must still breakdown the contractor's costs.

In accordance with FAR Clause 52.219-14(e)(1), Services, it will not pay more than 50 percent of the amount paid by the Government for contract performance to subcontractors that are not similarly situated entities. Any work that a similarly situated entity further subcontracts will count towards the prime contractor's 50 percent subcontract amount that cannot be exceeded. When a contract includes both services and supplies, the 50 percent limitation shall apply only to the service portion of the contract.

FOR OFFICIAL USE ONLY

SOURCE SELECTION INFORMATION – SEE FAR 3.104

Preserving unimpaired the natural and cultural resources and values of the national park system for the enjoyment, education, and inspiration of this and future generations.

FOR OFFICIAL USE ONLY

SOURCE SELECTION INFORMATION – SEE FAR 3.104

image1.emf

Microsoft_Excel_Worksheet.xlsx Sheet1

PRIME CONTRACTOR SUBCONTRACTOR

DIRECT LABOR $250.00 $50.00

FRINGE BENEFITS $300.00 $100.00

SUB TOTAL (A)$550 (B)$150

LABOR G&A** @ 10.00% $55.00 10.00% $15.00

TOTAL LABOR COST (C)$605 (D)$165

Subcontracting Labor Percentage 21.43% image2.jpeg image3.jpeg