Attachment I EXAMPLE Overhead Forms.xlsx
XLSX spreadsheet 42 KB Posted
- Solicitation number
- N44255-21-R-2000
About this file
This document contains examples of overhead forms and a related federal contract opportunity. The overhead forms include templates for projecting and reporting on home office overhead, executive salaries, field office overhead, and labor burden. The federal contract opportunity is a solicitation from the Department of the Navy Naval Facilities Engineering Command to construct new aboveground storage tanks and associated secondary containment and roadways at the Manchester Fuel Depot in Manchester, Washington. The contract requirements include design, repair, labor, materials, equipment, supervision and associated costs to build multi-product fixed cone roof tanks connected to JP-5 and F-76 piping systems, sited to avoid seismic faults, with some containment and roadways located in potentially contaminated areas.
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1.0 Home Office Overhead
| Home Office Overhead | POOL and BASE format for projected/actual Indirect Expenses - This Spreadsheets represents typical structure for G&A |
| Projected Indirect Expenses | (AKA Home Office Overhead). Modify this form as applicable for other Indirect Expenses. |
| Description* |
This is an example only. Editable version will be provided to contract awardee. Projected Expenses 2020 Adjustments /Unallowable Per FAR 31.205 Commercial/
OMB A-122
| Non-profits | 2020 Net Allowable | Unallowable FAR Reference | Actual/Annualized Expenses 2019 |
| (Projected is acceptable if Actuals are not available) | Actual | ||
| Expenses 2018 | Actual |
Expenses 2017
| Accounting | $30,000 | $0 | $30,000 | $30,000 | $25,000 | $24,000 | |
| Advertising | $3,000 | $3,000 | $0 | FAR 31.205-1 | $3,000 | $2,900 | $2,800 |
| Depreciation and amortization | $350,000 | $350,000 | $326,000 | $316,000 | $308,000 | ||
| Donations and contributions | $87,000 | $87,000 | $0 | FAR 31.205-8 | $84,000 | $81,000 | $80,000 |
| Dues and subscriptions | $9,700 | $0 | $9,700 | $9,000 | $9,000 | $9,000 | |
| Education | $6,000 | $0 | $6,000 | $5,000 | $5,000 | $5,000 | |
| Fines and Penalties | $40,000 | $40,000 | $0 | FAR 31.205-15 | $36,500 | $35,000 | $34,000 |
| Indirect Equipment | $25,000 | $0 | $25,000 | $24,000 | $23,000 | $22,000 | |
| Indirect Materials | $1,500 | $0 | $1,500 | $1,500 | $1,500 | $1,400 | |
| Indirect Other | $2,600 | $0 | $2,600 | $2,500 | $2,500 | $2,400 | |
| Interest and other financial costs | $125,000 | $125,000 | $0 | FAR 31.205-20 | $121,000 | $110,000 | $104,000 |
| Insurance-employee health | $200,000 | $0 | $200,000 | $194,000 | $189,000 | $182,000 | |
| Insurance-liability | $155,000 | $0 | $155,000 | $148,000 | $144,000 | $140,000 | |
| Licenses & permits | $3,000 | $0 | $3,000 | $3,000 | $3,000 | $3,000 | |
| Meals and entertainment | $20,000 | $20,000 | $0 | FAR 31.205-14 | $18,000 | $17,000 | $17,000 |
| Officers' salaries | $150,000 | $0 | $150,000 | $142,000 | $138,000 | $134,000 | |
| Office expense | $3,000 | $0 | $3,000 | $2,800 | $2,800 | $28,000 | |
| Office supplies | $15,000 | $15,000 | $12,600 | $12,200 | $12,000 | ||
| Professional and Consulting Services | $9,000 | $9,000 | $0 | FAR 31.205-33 | $8,500 | $8,000 | $8,000 |
| Payroll taxes | $40,000 | $0 | $40,000 | $42,000 | $40,000 | $40,000 | |
| Pension | $280,000 | $0 | $280,000 | $265,000 | $256,000 | $250,000 | |
| Postage | $10,000 | $0 | $10,000 | $9,000 | $9,000 | $8,500 | |
| Property tax | $24,000 | $0 | $24,000 | $22,000 | $22,000 | $21,000 | |
| Rent | $395,000 | $0 | $395,000 | $384,000 | $373,000 | $362,000 | |
| Repairs and maintenance | $16,000 | $0 | $16,000 | $15,200 | $15,000 | $14,000 | |
| Salaries and wages (indirect employees) | $310,000 | $0 | $310,000 | $300,000 | $289,000 | $280,000 | |
| Tax - other | $60,000 | $0 | $60,000 | $55,000 | $53,000 | $52,000 | |
| Tax - use | $0 | $0 | $0 | $0 | $0 | $0 | |
| Telephone and communication | $50,000 | $0 | $50,000 | $48,000 | $47,000 | $45,000 | |
| Utilities | $30,000 | $0 | $30,000 | $26,000 | $25,000 | $24,500 | |
| Other expenses | $26,000 | $0 | $26,000 | $2,500 | $2,400 | $2,400 | |
| Total G&A Pool: | $2,475,800 | $284,000 | $2,191,800 | $2,340,100 | $2,256,300 | $2,216,000 | |
| G&A Base (Cost of Sales /Total Cost Input) | New Contract | ||||||
| Direct Labor (including applicable Fringe and Overhead) | $10,000,000 | $1,000,000 | $11,000,000 | $10,650,000 | $10,000,000 | $9,920,000 | |
| Direct Material (including mark-ups) | $13,500,000 | $140,000 | $13,640,000 | $13,000,000 | $13,000,000 | $12,000,000 | |
| Equipment costs | $2,500,000 | $12,000 | $2,512,000 | $2,340,000 | $2,230,000 | $2,200,000 | |
| Subcontracts costs | $8,400,000 | $410,000 | $8,810,000 | $8,200,000 | $7,800,000 | $7,600,000 | |
| Other Direct costs | $810,000 | $210,000 | $1,020,000 | $970,000 | $925,000 | $905,000 | |
| Cost of Sales (Total Cost Input Base)** | $35,210,000 | $1,772,000 | $36,982,000 | $35,160,000 | $33,955,000 | $32,625,000 |
| Prime's (or Sub) HOOH Rate | 7.03% | 5.93% | 6.66% | 6.64% | 6.79% | |
| * Alter as necessary for Company Chart of Accounts | ||||||
| ** All Unallowable Remain in Base | This is the example form. An Editable version will be provided to contract awardee. | |||||
| Revised Amendment 0005 | ||||||
| In the event the Contracting Officer requires more information to substantiate Home or Field Office Overheads, the contractor shall provide the requested data. |
1.1 Executive Salaries (HOOH)
| P447 RFP - ATTACHMENT L: EXAMPLES: OVERHEADS AND NAVFAC 4330 | |
| Executive Salaries (HOOH) | |
| Highest Five Employees in HOOH - See FAR 31.205-6(p)(4) |
| Deferred | Deferred | ||||||||
| Salary | Bonuses | Compensation | Total | Salary | Bonuses | Compensation | Total | ||
| Fiscal | Fiscal | Fiscal | Fiscal | Fiscal | Fiscal | Fiscal | Fiscal | ||
| Employee Name | Employee Position | 2019 | 2019 | 2019 | 2019 | 2018 | 2018 | 2018 | 2018 |
| Highest Employee | President | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Second Highest Employee | VP -Operations | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Third Highest Employee | VP -Contracts | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Fourth Highest Employee | VP -CIO | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Fifth Highest Employee | VP -Field Engineering/Project Mang | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Total | $0.00 | $0.00 |
| Deferred | Deferred | |||||||
| Salary | Bonuses | Compensation | Total | Compensation | ||||
| Fiscal | Fiscal | Fiscal | Fiscal | Fiscal | ||||
| Years | 2020 (projected) | 2020 | 2020 | 2020 | 2020 | Limitation | Allowable | Disallow |
| Highest Employee | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $487,000.00 | $0.00 | $0.00 |
| Second Highest Employee | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $487,000.00 | $0.00 | $0.00 |
| Third Highest Employee | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $487,000.00 | $0.00 | $0.00 |
| Fourth Highest Employee | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $487,000.00 | $0.00 | $0.00 |
| Fifth Highest Employee | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $487,000.00 | $0.00 | $0.00 |
| Total | $0.00 | $0.00 | $0.00 |
This is the example form. An Editable version will be provided to contract awardee.
2.0 Field Office Overhead
| Field Office Overhead (FOOH) | |
| % Rate and Daily Rate Method | |
| Hypothetical Example Based on FAR 31.105(d)(3) | |
| (Customize as necessary but do not duplicate costs with direct costs or | |
| other indirect rate pools) | |
| Description | Projected Expense |
| Project Manager (works 1/3 time on subject project) | $40,000 |
| Quality Control Engineer | $70,000 |
| SSHO | $60,000 |
| Superintendent | $90,000 |
| Engineering and shop drawings/surveys | $15,000 |
| Site Survey | $11,000 |
| Field Office including temporary facilities, utilities and maintenance | $6,000 |
| Temporary material storage | $5,000 |
| Equipment for material handling | $3,200 |
| Preparatory work and laboratory testing | $1,000 |
| Transportation vehicles for field office personnel (not personal use) | $4,000 |
| Janitorial services and supplies | $900 |
| Office supplies | $60 |
| Scheduling and Reports, including updates and changes | $5,500 |
| Temporary protection and OSHA | $140 |
| Telephone and communications | $2,500 |
| Permits and licenses | $2,600 |
| Insurance (project coverage), including builders risk and general liability | $7,000 |
| Small Tools | $3,500 |
| Quality control | $5,000 |
| Site Cleanup | $1,200 |
| Estimating costs | $600 |
| Taxes | $1,200 |
| Equipment costs not chargeable to a specific task | $4,400 |
| Operation and maintenance of temporary job-site facilities | $1,600 |
| Portable Toilets | $5,100 |
| Bottled Water | $900 |
| Office Internet/Fax/Phone | $1,200 |
| Dumpsters | $6,000 |
| Janitorial/Trailers | $1,200 |
| Safety/Barricades | $820 |
| TOTAL POOL | $356,620 |
| BASE (% method) | |
| CONTRACT DIRECT COSTS | 3,700,000 |
| % Method ($203,400/1,500,000) | 9.6% |
| Or | |
| BASE (Daily rate method) | |
| Total Pool | $356,620 |
| Days | 250 |
| Daily Method | $1,426 |
| This is an example only. An editable version will be provided to the |
| Contract Awardee. |
In the event the Contracting Officer requires more information to substantiate Home or Field Office Overheads, the contractor shall provide the requested data.
2.1 Vehicles - HOOH or FOOH
Proposed Vehicle Description Detail:
Required only if owned vehicles are included in HOOH
| Vehicle Number | Miles/Hours Next 12 Months | Hours/Miles | Odometer Miles/Hours | Year | Miles/Hours Year | Make/Model | Vin Number |
| 1 | 15,060 | Miles | 6,878 | 2015 | 3,439 | 102015 Crew Cab Chev | |
| 2 | 7,530 | Miles | 26,098 | 2011 | 5,220 | 2011 Ext Cab Chev 1 Ton FB | |
| 3 | 7,530 | Miles | 5,737 | 2011 | 1,147 | 2011 Ext Cab Chev 1 Ton FB | |
| 4 | 7,530 | Miles | 8,820 | 2012 | 2,205 | 2012 Ext Cab Chev 1 Ton FB | |
| 5 | 7,530 | Miles | 17,921 | 2012 | 4,480 | 2012 Ext Cab Chev 1 Ton FB | |
| 6 | 15,060 | Miles | 52,539 | 2013 | 17,513 | 2013 1/2 Ton Crew Cab | |
| 7 | 15,060 | Miles | 9,741 | 2014 | 4,871 | 2014 1/2 Tom Crew Cab | |
| 8 | 18,825 | Miles | 10,057 | 2016 | 5,029 | 2016 Chevrolet Silverado 1500 | |
| 9 | 7,530 | Miles | 16,544 | 2011 | 4,136 | 2014 Chev Utility Bed Pickup Irrig | |
| 10 | 7,530 | Miles | 2,409 | 2015 | 2,409 | 2015 Chev 1 Ton Dump Truck Truck | |
| 11 | 17,000 | Miles | 615 | 2011 | 2,469 | 2016 Chev. Crew Cab 2500 | |
| 12 | N/A | Hours | 5,627 | 2012 | 1,125 | 6430 John Deere Airfield Tractor |
This is an example only. An editable version will be provided to the Contract Awardee.
3.0 Labor Burden
| Employee labor burden not proposed in direct costs/or other Overhead Pools | |
| FOR DBA ONLY (AKA Wage Rate Requirements (Construction)) | |
| Description | Fringe for Davis Bacon Only |
Michael Morgan: Michael Morgan:
Fringe benefits are:
Contributions irrevocably made to a trustee or third party pursuant to a bona fide fringe benefit fund plan or program.
The rate of costs incurred in providing bona fide fringe benefits pursuant to an enforceable commitment to carry out a financially responsible plan or program, which was communicated to the employees in writing.
Examples:
Life insurance Health insurance Pension Vacation Holidays Sick leave Other "bona fide" fringe benefits
However, payments required by federal, state or local law are not fringe benefit contributions. Such payments required to fund Social Security, unemployment compensation and workers’ compensation programs, as required by law, do not count as fringe benefits.
| Rate | Comments | ||
| FICA (Medicare) | Workers Compensation* | 8.66% | See Example History Below |
| FICA (Social Security) | FICA Social Security |
Michael Morgan: Michael Morgan:
| https://www.adp.com/tools-and-resources/compliance-connection/state-taxes/2018-fast-wage-and-tax-facts.aspx | 6.20% | Up to $137,700 of salary | ||
| Workmen's Compensation* | FICA Medicare | 1.45% | No Limit | |
| Federal Unemployment Tax (FUTA) | SDI | 1.00% | Check WA state limit | |
| State Unemployement Tax (SUTA) | FUTA & SUTA | 0.64% |
Michael Morgan: Michael Morgan:
Fed = 6.0-3.5 state =2.5% State =3.5%
$30.00 DBA (RS Means Ave) wage portion of $ 50.00 Combined DBA Fed .025% X 7,000 = $175.00 Calf .035% X 7,000 = $245.00 Total $420.00 $30.00 Wage X 2,080 = $62,400 Unemployment Rate $420/$62,400 = .673% On First $7,000 WA - Check requirements for other states Michael Morgan: Michael Morgan:
https://www.adp.com/tools-and-resources/compliance-connection/state-taxes/2018-fast-wage-and-tax-facts.aspx
| Total Fringe | 17.94% | Insert in Line 4/14 if Form 4330 is used -Apply against DBA only | |
| * Worker's Compensation Example Historical Disclosure | |||
| Total Charges (1) | Payroll (2) | Rate | |
| 2012 | $951,000 | $7,220,000 | 13.172% |
| 2013 | $990,000 | $16,031,000 | 6.176% |
| 2014 | $980,000 | $15,850,000 | 6.183% |
| 2015 | $1,675,000 | $14,055,000 | 11.917% |
| 2016 | $1,476,000 | $16,980,000 | 8.693% |
| $6,072,000 | $70,136,000 | 8.66% |
| (1) Paid to Insurance company or directly to employees for claims | |
| (2) Total Payroll (remuneration) factored into Policy | |
| CERTIFICATION REQUIRED: | |
| This certification includes acknowledgement that labor burden rates for payroll taxes shall take into account the Statutory Cutoff Limits for FICA/FUTA/SUTA. | |
| Signature ___________________________________________ | |
| Name _____________________________________________ | |
| Title ______________________________________________ | |
| Date of Submission___________________________ |
NOTE: This is an example only. Contract awardee to complete form with current Federal/State rates, thresholds and Disclosure.
File details come from the government source that posted it. Updated .