B08_Indirect_Cost_SOW__8_Jul_25.docx

Statement of Work (SOW) Southwestern Indian Polytechnic Institute (SIPI) Indirect Cost Rate Proposal 8 July 2025

1.0 Background

The Southwestern Indian Polytechnic Institute (SIPI) is a national Tribal community college operated by the Bureau of Indian Education (BIE), U.S. Department of the Interior (DOI) and is located in Albuquerque, New Mexico. SIPI was founded in 1971 with the goal of providing post-secondary education opportunities for American Indians and Alaska Natives from federally recognized tribes from throughout the United States. Instructional offerings include two-year transfer programs, one and two-year career and technical education programs, short course occupational programs, adult basic education, and a high school diploma program. Classes are offered on the Albuquerque campus and virtually. SIPI was designated a Land Grant Institution in 1994. Land Grant status facilitates the development of food and agriculture science programs involving teaching, community outreach, and research. SIPI’s student body is comprised of American Indian students from across the country; students generally are 18 years-old and older, although 17 years old are sometimes admitted. The average annual enrollment is 300-400 students with 100+ American Indian and Alaskan Native tribes represented. The base funding for the school comes from the Bureau of Indian Affairs. There are supplemental grants from the Department of Education, other government agencies, and other education grants.

2.0 Scope

This project will be to provide all services up to and including the submitting of an indirect cost rate proposal to the cognizant agency for the school’s grants and agreements. This will consist of reviewing SIPI’s organization and processes, determining the Office of Management and Budget (OMB) circular or regulations that should be applicable, reviewing costs, calculating the direct and indirect costs, preparing an indirect cost rate proposal, submitting it to the appropriate cognizant agency and following up with the proposal. Generally accepted accounting principles will be used in the preparation of the proposal. The indirect cost rate is needed to apply to the applicable grants and agreements for the most efficient operation of the programs. The main contacts will be three financial analysts for the organization review and cost data. The base funding for the school year is around 9.4 million dollars. The prior two school years had forty to fifty grants totaling from 5.3 to 5.8 million.

3.0 Tasks

The main tasks will be to:

1. Determine which regulations or cost principles are to be followed for the institution in creating an indirect cost rate proposal

2. Identify the cognizant agency

3. Examine the organization and program functions as appropriate based on the cost principles to be used

4. Work directly with SIPI staff to extract data and, in some cases, interviewing staff to obtain estimates on time worked on grants. Only SIPI staff have access to the accounting system and will have to do any needed downloads.

5. Determine which is the best method for calculating the indirect cost rate

6. Determine the Indirect Cost Rate Allocation Basis and other required information for the indirect cost rate proposal

7. Prepare and submit a report describing the steps taken and the work performed two weeks before the proposal is anticipated to be completed

8. Prepare a Cost Policy Statement that outlines the costs considered as direct, the costs considered to be indirect and the rationale to support those costs

9. Prepare an indirect cost rate proposal, have it reviewed by SIPI, submit the proposal to the cognizant agency and negotiate, if needed, with the cognizant agency on the indirect cost rate.

10. Work with the cognizant agency on required revisions to the proposal

11. Provide a report describing the work, issues and decision making that went into examining the schools organization, function and compilation of the indirect cost rate proposal.

12. Submit a report on the final status of the indirect cost rate with guidance and suggestions on the future application of the indirect cost rate to the programs.

4.0 Objectives

The overall objective of this project is for the school to have an established indirect cost rate, so it can be applied to applicable programs and agreements.

5.0 Deliverables

The following deliverables are required, within the stipulated timeframes:

· The first report describing the work performed should be submitted six weeks after the start of services, or two weeks before the indirect cost rate proposal is to be completed if that date will be earlier than six weeks after services start

· The Cost Policy Statement is to be submitted with the indirect cost rate proposal.

· The report detailing the steps taken, decision making and issues will be submitted with the proposal.

· The final status report will be submitted within five days after the indirect cost rate proposal is established.

All reports shall:

· Clearly describe issues, applicable criteria and standards, findings, conclusions, and recommendations.

· Contain an index linking each major issue to supporting items, discussions and information /data.

After delivery and receipt by SIPI, there will be a three-day period for review and acceptance of each deliverable by SIPI.

6.0 Government Furnished Property

SIPI will accommodate the needs of the contractor to hold meetings and other engagements as best as possible. When work is required onsite, the contractor will be furnished with office space, office phone, office supplies, computers and printers, and access to copy and fax machines. Other than mutually agreed upon facilities, there will not be any Government Furnished Property or Facilities available for use in performance of this project. Access to the Internet while working on-site will be arranged with the SIPI IT department.

7.0 Security

Background investigations are routinely performed on contractors who will either be on site or will have access to government information necessary to fulfill the scope of work. Thus the contractor will be subjected to a background investigation deemed necessary for the project. The contractor will ensure the highest level of data security and privacy, and will utilize data solely for the purpose of completing the scope of work and validating the quality and accuracy of the completed work.

8.0 Place of Performance

The contractor will work both on and off the SIPI campus; contractor will gather and review data and information from faculty, staff and programs; as well as perform interviews of current and former employees via telephone or on/off campus if needed. Other mutually agreed upon events may be held at other designated locations agreed upon between the contractor and SIPI College Operations. Much of the data needed from the school can be electronically transmitted, but some data may be too large for transmission.

9.0 Period of Performance

The project shall begin immediately after contract is awarded and accepted and it is determined by BIA or SIPI that there are no pending background investigation issues prohibiting work to begin.

10.0 Qualification of Expert Provider

This contract shall be contingent upon acceptance of lead personnel by SIPI and such personnel shall be expected to remain in place for the duration of the contract. This individual shall be a Certified Public Accountant with a minimum of 3 to 5 years of experience in preparing indirect cost rate proposals. The qualifications will be determined by experience and a listing of previous work completed that reflects the requirements.

(End Scope of Work)