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HomeMy WebLinkAboutFY11 Indirect Cost RateIndian Organizations Indirect Cost Negotiation Agreement EIN: 92-0064336 Organization: Native Village of Port Graham (a.k.a. Port Graham Village Council) P.O. Box 5510 Port Graham, Alaska 99603-5510 Date: Report No(s).. Filing Ref.: Last Negotiation Agreement dated January 14, 2010 The indirect cost rate contained herein is for use on grants, other agreements with the contracts, and Federal Government to which Public Law 93-638 and 2 CFR 225 (OMB Circular A-87) apply, subject to the limitations contained in 25 CFR 900 and in Section II.A. of this agreement. The rate was negotiated by the U.S. Department of the Interior, National Business Center, and the subject organization in accordance with the authority contained in 2 CFR 225. Section I: Rate Effective Period From To Fixed Carryforward 01/01/11 Rate* Locations 12/31/11 19.19% All Applicable To All Programs *Base: Total direct costs, less capital expenditures and passthrough funds. Passthrough funds are normally defined as major subcontracts, payments to participants, stipends to eligible recipients, and subgrants, all of which normally require minimal administrative effort. Treatment of fringe benefits: Fringe benefits applicable to direct salaries and wages are treated as direct costs; fringe benefits applicable to indirect salaries and wages are treated as indirect costs. Section Ii: General Page 1 of 3 A. Limitations: Use of the rate contained in this agreement is subject to any applicable statutory limitations. Acceptance of the rate agreed to herein is predicated upon these conditions: (1) no costs other than those incurred by the subject organization were included in its indirect cost rate proposal, (2) all such costs are the legal obligations of the grantee/contractor, (3) similar types Of costs have been accorded consistent treatment, and (4) the same costs that have been treated as indirect costs have not been claimed as direct costs (for example, supplies can be charged directly to a program or activity as long as these costs are not part of the supply costs included in the indirect cost pool for central administration). B. Audit: All costs (direct and indirect, federal and non-federal) are subject to audit. Adjustments to amounts resulting from audit of the cost allocation plan or indirect cost rate proposal upon which the negotiation of this agreement was based will be compensated for in a subsequent negotiation agreement. Section II: General (continued) Page 2 of 3 C. Changes: The rate contained in this agreement is based on the organizational structure and the accounting system in effect at the time the proposal was submitted. Changes in organizational structure, or changes in the method of accounting for costs that affect the amount of reimbursement resulting from use of the rate in this agreement, require the prior approval of the responsible negotiation agency. Failure to obtain such approval may result in subsequent audit disallowance. D. Provisional/Final Rates: Within 6 months after year end, a final rate must be submitted based on actual costs. Billings and charges to contracts and grants must be adjusted if the final rate varies from the provisional rate. If the final rate is greater than the provisional rate and there are no funds available to cover the additional indirect costs, the organization may not recover all indirect costs. Conversely, if the final rate is less than the provisional rate, the organization will be required to pay back the difference to the funding agency. E. Fixed Carryforward Rate: The fixed carryforward rate is based on an estimate Of costs that will be incurred during the period for which the rate applies. When the actual costs for such period have been determined, an adjustment will be made to the rate for a future period, if necessary, to compensate for the difference between the costs used to establish the fixed rate and the actual costs. F. Agency Notification: Copies of this document may be provided to other federal offices as a means of notifying them of the agreement contained herein. G. Record Keeping: Organizations must maintain accounting records that demonstrate that each type of cost has been treated consistently either as a direct cost or an indirect cost. Records pertaining to the costs of program administration, such as salaries, travel, and related costs, should be kept on an annual basis. H. Reimbursement Ceilings: Grantee/contractor program agreements providing for ceilings on indirect cost rates or reimbursement amounts are subject to the ceilings stipulated in the contract or grant agreements. If the ceiling rate is higher than the negotiated rate in Section I of this agreement, the negotiated rate will be used to determine the maximum allowable indirect cost. I. Use of Other Rates: If any federal programs are reimbursing indirect costs to this grantee/contractor by a measure other than the approved rate in this agreement, the grantee/contractor should credit such costs to the affected programs, and the approved rate should be used to identify the maximum amount of indirect cost allocable to these programs. J. Central Service Costs: Where central service costs are estimated for the calculation of indirect cost rates, adjustments will be made to reflect the difference between provisional and final amounts. K. Other: 1. The purpose of an indirect cost rate is to facilitate the allocation and billing of indirect costs. Approval of the indirect cost rate does not mean that an organization can recover more than the actual costs of a particular program or activity. Section II: General (continued) Page 3 of 3 2. Programs received or initiated by the organization subsequent to the negotiation of this agreement are subject to the approved indirect cost rate if the programs receive administrative support from the indirect cost pool. It should be noted that this could result in an adjustment to a future rate. 3. New indirect cost proposals are necessary to obtain approved indirect cost rates for future fiscal or calendar years. The proposals are due in our office 6 months prior to the beginning of the year to which the proposed rates will apply. Section III: Acceptance Listed below are the signatures of acceptance for this agreement: By the Indian Organization: �& /s/ Si nature Pour ck Norm"tin Name (Type or Print) ckirp Title - b«tmbt�r (,�i .2c)iO Date 1 By the Cognizant Federal Government Agency: Signature /s/ Deborah A. Moberly Name Indirect Cost Coordinator Indirect Cost Services Title - U.S. Department of the Interior National Business Center Agency Date Negotiated by Jacqueline B. Ross Telephone (916) 566-7111 SUPPLEMENTAL INFORMATION PLEASE KEEP FOR YOUR RECORDS Native Village of Port Graham Supplement 1 FY 2009 Carryforward and FY 2011 Rate Computation Program FY 2009 Actual Direct Cost Base % of Total FY 2009 Indirect Cost Pool Indirect Rate at 20.83% Indirect Cost Collections Underfunded Indirect Overfunded Indirect Carryforward BIA (638) $67,545 13.23% $11,932 $14,070 $0 $11,932 $0 $0 II IS (638) 86,618 16.96% 15,297 18,043 0 15,297 0 0 HHS (Non-638) 73,162 14.33% 12,925 15,240 0 12,925 0 0 EPA 179,096 35.07% 31,631 37,306 5,804 25,827 0 0 IMLS 6,000 1.17% 1,055 1,250 0 1,055 0 0 Labor 1,247 0.24% 216 260 0 216 0 0 Other 4,660 0.91% 821 971 0 821 0 0 Tribal 92,386 18.09% 16,316 19,244 Totals $510,714 100.00% $90,193 $106,384 $5,804 $68,073 $0 $o 2/ 3/ 4/ 4/ Accepted FY 2011 Indirect Costs $92,449 FY 2009 Carryforward to FY 2011 0 Accepted FY 2011 Indirect Cost Pool $92,449 Accepted FY 2011 Direct Cost Base $481,767 Accepted FY 2011 Indirect Cost Rate 19.19% 1 / Over or underrecovery from Tribal accounts is internal and therefore not included in the carryforward computation. 2/ The reported FY 2009 indirect cost pool of $90,193 does not include any previously negotiated carryforward because FY 2009 was an initial rate. 3/ The amount of "Indirect Cost Collections" need not include direct funds (including direct program funds, direct CSC, or indirect CSC funds lawfully redirected to pay for unfunded direct CSC), private funds, or tribal funds diverted to pay indirect costs in the pool, provided that the amount listed is consistent with the tribal contractors' audited financial statements or post -audit statements, pursuant to Section III.B.I (a) and (b) of PSA III. 4/ Underfunded indirect should be reported to the respective granting agencies. Underfunded amounts may be, but are not necessarily, due to shortfalls in appropriations. The presence of an amount in either of these columns does not constitute a determination or admission that either the government or the contractor is liable to the other for any amount. Note: The amount shown as Indirect Cost Collections is based on the Village's audited financial statements. I/ Native Village of Port Graham FY 2011 Direct Cost Base Supplement 2 Programs Amount FEDERAL PROGRAMS Department of the Interior: Bureau of Indian Affairs (638) $78,624 Department of Health and Human Services: Indian Health Service (638) 98,960 Other (Non-638) 12,000 Environmental Protection Agency 179,167 Institute of Museum and Library Services 6,000 Subtotal Federal Programs 374,751 TRIBAL PROGRAMS 107,016 FY 2011 Direct Cost Base $481,767 Note: The approved indirect cost rate will apply to any increase in the programs included in the above amounts and to programs that are received subsequently that benefit from the Village's administrative services. Native Village of Port Graham Supplement 3 FY 2011 Indirect Cost Pool and Rate Computation Title/Description Amount Salaries: Tribal Administrator $13,000 Bookkeeper 15,925 Secretary/Reception 405 Janitor 3,850 Subtotal Salaries 1/ 33,180 Fringe Benefits on Above Salaries 1 / 13,689 Travel and Per Diem 1,070 Utilities 1,545 Liability Insurance 4,470 Telephone 425 Supplies 8,710 Professional - Audit 12,300 Contractual - Accounting 10,000 Postage 560 Fuel 5,500 Other - Miscellaneous 1,000 FY 2011 Indirect Costs 92,449 FY 2011 Indirect Cost Pool $92,449 FY 2011 Direct Cost Base (Supplement 2) FY 2011 Indirect Cost Rate $481,767 IMMY. 1/ Costs are treated as indirect costs and should not be allowed as direct charges to contracts and grants. All other costs are either direct or indirect depending on whether they apply to direct or indirect activities.