Attachment 11 -- Indirect_Cost_Worksheet_Two_Tier_Example.xls

XLS spreadsheet 68 KB Posted Apr 29, 2010

Attached to: "RECOVERY" -- Construction Quality Management (CQM) Services to Renovate Building 10, F Wing, NIH, Bethesda, MD
Solicitation number: NIHOF2010227
Issued by: Department of Health and Human Services National Institutes of Health

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Attachment 11 -- Indirect Cost Worksheet (Excel)

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File	Type	Posted
Section C Paragraph 3.5.3 -- Process and Procedure for new Equipment Procurement	—	Jun 3, 2010
Attachment 8 - Rev 6-02-10 PricingSchedules.pdf	PDF	Jun 3, 2010
BuildinG 10 F Wing CQM -- Questionss and Answers -- 6-03-10 4.pdf	PDF	Jun 3, 2010
Amendment 000006.pdf	PDF	Jun 3, 2010
Amendment 000005.pdf	PDF	May 27, 2010
Amendment 000004.pdf	PDF	May 26, 2010
Amendment 000003 -- Pre-Proposal Conference.pdf	PDF	May 13, 2010
SF 30 -- Amendment 000002.pdf	PDF	May 12, 2010
Amendment 000001.pdf	PDF	May 4, 2010
Attachment 6 -- NIH-2043.pdf	PDF	Apr 29, 2010
Attachment 2 -- intent.pdf	PDF	Apr 29, 2010
Attachment 11 -- IDCTwoTierExample2.pdf	PDF	Apr 29, 2010
Attachment 9 -- WR-DC-5-23-2005(94-2103).pdf	PDF	Apr 29, 2010
Attachment 4 -- SUMMARY OF RELATED ACTIVITIES.doc	DOC document	Apr 29, 2010
Attachment 1 -- pd-nonrd-non-nci.pdf	PDF	Apr 29, 2010
Attachment 13 -- safety health-1-06.pdf	PDF	Apr 29, 2010
Attachment 3 -- Technical_Proposal_Cost_Summary_(form5) 1 .rtf	RTF text file	Apr 29, 2010
Solicitation Number NIHOF2010227 -- SF 1442.pdf	PDF	Apr 29, 2010
Attachment 7 -- form3.pdf	PDF	Apr 29, 2010
Attachment 5 -- Past Performance Questionnaire.pdf	PDF	Apr 29, 2010
Attachment 12 -- rc2.pdf	PDF	Apr 29, 2010
Attachment 10 -- sflllin.pdf	PDF	Apr 29, 2010
Attachment 8 - Rev 4-29-10 Pricing Schedules.pdf	PDF	Apr 29, 2010
Solicitation Number NIHOF2010227 -- Section A - M	—	Apr 29, 2010

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Wksheet

rb/ts0305
TRIAL BALANCE		DIRECT	IR&D	FRINGE	INDIRECT	UNALLOW	PROOF	NOTES
ACCOUNT	AMOUNT
					(OVERHEAD/G&A)		COLUMN
Labor	$ 515,000	$ 400,000	$ 25,000	$ - 0	$ 90,000	$ - 0	$ 515,000
Vacation	33,475			33,475			33,475
Holidays	22,145			22,145			22,145
Sick Leave	11,330			11,330			11,330
Payroll Taxes	52,500			52,500			52,500
401 (k) Plan	15,000			15,000			15,000
Group Insurance	36,000			36,000			36,000
Materials & Supplies	33,400	28,400	5,000				33,400
Consultants	6,200	5,700	500				6,200
Travel	1,650	1,400	250				1,650
Other Direct Costs	3,050	2,800	250				3,050
Subcontracts	100,000	100,000					100,000
Rent	125,000				125,000		125,000
Utilities	13,200				13,200		13,200
Telephone	6,600				6,600		6,600
Depreciation	22,000				22,000		22,000
Direct Equipment Purchases	10,000	10,000					10,000
Equipment Rental	5,500				5,500		5,500
Expendable Equipment	9,000				9,000		9,000
Repairs & Maintenance	5,500				5,500		5,500
Office Supplies	2,500				2,500		2,500
General Lab Supplies	50,000				50,000		50,000
Travel	5,000				5,000		5,000
Consultants	4,500				4,500		4,500
Waste Disposal	1,000				1,000		1,000
Training	3,000				3,000		3,000
Legal	30,000				5,000	25,000	30,000	1.
Accounting	15,000				15,000		15,000
Liability Insurance	900				900		900
Interest	11,500					11,500	11,500	2.
Licenses	250				250		250
Dues & Subscriptions	300				300		300
Postage	200				200		200
Recruitment	400				400		400
Trial Balance Total	$ 1,151,100	$ 548,300	$ 31,000	$ 170,450	$ 364,850	$ 36,500	$ 1,151,100
Fringe Benefit Allocation		132,388	8,274	(170,450)	29,787	- 0
(33.097% of Labor)
Cost Pool Totals	$ 1,151,100	$ 680,688	$ 39,274	$ 0	$ 394,637	$ 36,500
NOTES:
1. Legal fees for patent costs unallowable.
2. Interest costs unallowable.
STEPS TO COMPLETING WORKSHEET
1. Get the company trial balance for all expense accounts
2. For each expense account identify costs by cost pool (direct, fringe, etc.)
3. Calculate the fringe benefit rate (see example on "Fringe" sheet)
4. Allocate fringe benefits to each cost pool based on the fringe benefit rate
5. Determine each cost pool and calculate the Indirect rate (see "Indirect" sheet)

123 Easy, Inc.

Indirect Cost Worksheet Two Tier Example

Fringe

rb/ts0504
ELEMENT	AMOUNT	% OF BASE
POOL:
Vacation	$ 33,475	6.50%
Holidays	22,145	4.30%
Sick Leave	11,330	2.20%
Payroll Taxes	52,500	10.19%
401(k) Plan	15,000	2.91%
Group Insurance	36,000	6.99%
TOTAL (A)	$ 170,450	33.097%
BASE:
Direct Labor	$ 400,000
Indirect (Overhead/G&A) Labor	90,000
IR&D Labor	25,000
TOTAL (B)	$ 515,000
RATE = (A) / (B)	33.097%

NOTES:

PAID ABSENCES: For informational purposes: 123 Easy's paid absence policy is as follows:

Vacation: 3 weeks or 120 hours Holidays: 10 days or 80 hours Sick Leave: 5 days or 40 hours 123 Easy, Inc.

FRINGE BENEFITS

Two Tier Example

Indirect

rb/ts0305
	ELEMENT	AMOUNT	% OF BASE	NOTES:
	POOL:
	Indirect (Overhead/G&A) Labor	$ 90,000	14.17%
	Indirect Labor Fringe Benefits	29,787	4.69%
	Rent	125,000	19.69%
	Utilities	13,200	2.08%
	Telephone	6,600	1.04%
	Depreciation	22,000	3.46%
	Equipment Rental	5,500	0.87%
	Expendable Equipment	9,000	1.42%
	Repairs & Maintenance	5,500	0.87%
	Office Supplies	2,500	0.39%
	General Lab Supplies	50,000	7.87%
	Travel	5,000	0.79%
	Consultants	4,500	0.71%
	Waste Disposal	1,000	0.16%
	Training	3,000	0.47%
	Legal	5,000	0.79%
	Accounting	15,000	2.36%
	Liability Insurance	900	0.14%
	Licenses	250	0.04%
	Dues & Subscriptions	300	0.05%
	Postage	200	0.03%
	Recruitment	400	0.06%
	TOTAL (A)	$ 394,637	62.15%
	BASE:(modified direct cost)			1.
	Direct Labor	$ 400,000
	Direct Labor Fringe Benefits	132,388
	IR&D Labor	25,000
	IR&D Fringe Benefits	8,274
	Materials & Supplies	33,400		2.
	Consultants	6,200		2.
	Travel	1,650		2.
	Other Direct Costs	3,050		2.
	Equipment	10,000		2.
	Subcontracts	100,000		2.
	SUBTOTAL	$ 719,963
	Equipment	(10,000)		1.
	Subcontracts > $25,000	(75,000)		1.
	TOTAL (B)	$ 634,963		1.
	RATE = (A) / (B)	62.15%

NOTES:

1. Rate Base Determination: The base is used to allocate Indirect (Overhead/G&A) costs equitably to ALL PROJECTS (Direct, IR&D and Commercial). The base can be direct salaries and wages, direct salaries and wages plus fringe benefits, total direct costs (no exclusions), or modified total direct costs (e.g., total direct costs excluding equipment, total direct costs excluding equipment and subcontract costs in excess of $25,000 per subcontract per project period [as used in this example], etc.). The base an organization chooses to allocate Indirect (Overhead/G&A) costs should result in an EQUITABLE ALLOCATION OF INDIRECT COSTS TO ALL PROJECTS.

For example; if the organization has a mixture of commercial and NIH awards and the commercial is heavy in materials while the NIH awards are heavy in direct salaries and wages, the base should be total direct costs and not just direct salaries and wages. However, if an organization only had NIH awards which are all heavy in direct salaries and wages than the base could be direct salaries and wages.

2. IR&D: It is NIH's/DHHS's policy to exclude IR&D costs from the Indrect cost pool and include it in the Indirect cost base, thus, these values include element costs relating to both "Direct" and IR&D activities.

123 Easy, Inc.

Indirect (Overhead/G&A) Two Tier Example

File details come from the government source that posted it. Updated Nov 14, 2017.