Contract Support Cost Shortfall Report

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Understanding
Contract Support
Cost Shortfall
Report
Judy Mitchell
Email: [email protected]
Bureau of Indian Affairs
Office of Indian Services
Contract Support Cost (CSC)
Bureau-wide
Apportionments
CSC Needs were Funded at:
Congressional Increases or
Decreases in Percentage
FY 2009 - 72.60%
FY 2010 - 75.16%
FY 2011 - 97.46%
FY 2012 - 94.86%
FY 2013 - not available
FY 2009 - 00.00%
FY 2010 - 12.70%
FY 2011 - 32.27%
FY 2012 - (00.16%)
FY 2013 - (05.23%)
FY 2014 - 29.32% (CR #1)
Uncontrollable Variables for Meeting
100% of CSC Needs
• IDC Rates may change from year to year,
increasing or decreasing the amount of CSC
need for each Tribe/Tribal Organization.
• Tribes/Tribal Organizations can increase or
decrease the number of ISD contracts.
• Inflation.
• Amount Appropriated by Congress.
What is Contract Support Cost Shortfall Report?
PL 93-638 106(c) Annual Reports (25 USC § 450j-1)
“Not later than May 15 of each year, the Secretary shall
prepare and submit to Congress an annual report on the
implementation of this subchapter. Such report shall
include—
(1) an accounting of the total amounts of funds provided for
each program and the budget activity for direct program
costs and contract support costs of tribal organizations
under self-determination;
(2) an accounting of any deficiency in funds needed to
provide required contract support costs to all contractors for
the fiscal year for which the report is being submitted;
What is Contract Support Cost Shortfall Report?
(continued)
PL 93-638 106(c) Annual Reports (25 USC § 450j-1)
(3) the indirect cost rate and type of rate for each tribal
organization that has been negotiated with the
appropriate Secretary;
(4) the direct cost base and type of base from which the
indirect cost rate is determined for each tribal
organization;
(5) the indirect cost pool amounts and the types of costs
included in the indirect cost pool;”
In short:
The Bureau is mandated to prepare and
submit to Congress an annual report of
contract support funds negotiated and
awarded to the P.L. 93-638 contracted/
compacted Tribes/Tribal Organizations.
The Contract Support Cost Shortfall Report is
an accounting of difference between the total
CSC requirement and the total CSC allocated
to the awardees.
CSC Shortfall Report Categories
Requirements for reporting and documenting amounts of CSC available,
needed and requested. Regions and OSG shall maintain a historical
record of funds negotiated and awarded in each of the categories listed
below.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Direct Program Funds
Start-up Costs
Direct Contract Support Funds
Indirect Cost Funding
Indirect-Type Cost Funding
Indirect Cost Rates
Types of Bases
Pass-Through/Exclusions
Total IDC Base (Direct Cost Base)
Direct CSC Requirements (including the unduplicated DCSC
requirement associated with sub-awards)
11. Indirect CSC Requirements (including the unduplicated IDC
requirement associated with sub-awards)
FY 2012
(show in excel format)
• Guidance and
Interpretation for Report
Categories
• CSC Shortfall Report
Example of a CSC Shortfall Report
FY 2012 Shortfall Report - Alaska Region
A
B
C
D
E
F
G
H
= (C) + (E)
No.
Tribe/Tribal Organization
1
Afognak, Native Village of
2
Total FY12
Contracts or
Grants Awarded FY12
Under
ISD
FY12
P.L. 93-638
Funded DCSC Need
8,004
Agdaagux Tribe of King Cove
95,569
5,991
3
Akiachak Native Community
143,387
12,919
4
Akiak Native Community
149,876
17,869
5
Ambler, Native Village of
94,797
10,306
6
Angoon Community Assoc.
166,239
10,498
10,498
176,737
7
Aniak, Native Village of
154,394
10,608
10,608
165,002
8
Anvik, Native Village of
186,640
15,093
201,733
9
Arctic Slope Native Association
101,930
24,670
126,600
10
Atmautluak, Village of
200,923
19,170
11
Beaver, Native Village of
166,799
8,202
12
Bill Moore's Slough, Native Village of
33,352
2,655
Buckland, Native Village of
14
Cantwell
15
Chalkyitsik, Native Village of
16
Chefornak, Village of
REGIONAL TOTALS:
156,573
4,646
165,186
13,650
72,797
-
N
O
P
= (I) x (J)
Bases of
IDC Rate
FY12
IDC Need
Q
= (E)+(N)+(O)
FY12
Negotiated
Lump Sum
Need
NOTE: Cols. S, T, U, V are hidded because
they contain no data.
R
W
X
= (F) + (P)
= (Q+S+U) (R+T+V)
FY12
IDC PAID or
Total FY12
Total FY12
Negotiated CSC NEED for CSC "PAID" for
TOTAL FY12
Lump Sum Non-School BIA Non-School BIA CSC SHORTFALL
PAID
Programs
Programs
for All Programs
= (R+T+V) /
(Q+S+U)
Percent of
On-going
CSC Need
Funded
181,831
4,050
177,781
34.00% FY 2012 FCF
TDC less PT
60,446
60,095
68,450
63,936
4,514
93.41%
101,560
27,300
74,260
30.00% FY 2012 FLAT
TDC less PT
22,278
26,479
28,269
26,479
1,790
93.67%
9,560
156,306
11,361
144,945
23.87% FY 2010 FCF
TDC less PT
34,598
37,803
47,517
47,363
154
99.68%
17,869
167,745
167,745
33.39% CY 2011 FCF
TDC less PT
56,010
59,945
73,879
77,814
(3,935)
105.33%
105,103
105,103
30.00%CY 2012 FLAT
TDC less PT
31,531
37,676
41,837
37,676
4,161
90.05%
152,041
30.00%FY 2012 FLAT
TDC less PT
45,612
31,574
56,110
42,072
14,038
74.98%
165,002
30.00%FY 2011 FLAT
TDC less PT
49,501
41,699
60,109
52,307
7,802
87.02%
26,670
175,063
30.00%FY 2012 FLAT
TDC less PT
52,519
43,416
67,612
43,416
24,196
64.21%
18,750
107,850
30.00%FY 2012 FLAT
TDC less PT
32,355
56,936
57,025
56,936
89
99.84%
220,093
61.03%CY 2009 FCF
TDC less PT
134,323
123,472
153,493
139,618
13,875
90.96%
129,001
30.00%FY 2012 FLAT
TDC less PT
38,700
36,648
46,902
36,648
10,254
78.14%
36,007
30.00%FY 2012 FLAT
TDC less PT
10,802
7,008
13,457
9,663
3,794
71.81%
162,320
LUMP
30.00%CY 2012
SUM
TDC less PT
48,696
62,730
64,653
62,730
1,923
97.03%
TDC less PT
27,825
47,122
72,748
51,768
20,980
71.16%
16,146
2,655
46,000
36,007
172,530
4,646
24,696
220,093
175,001
15,957
93,785
16,644,817
3,841
M
= (G) - (H)
FY12
FY12
Year for
DCSC
Ongoing Awards
which
Funding
Adjusted
LESS (-) Other
IDC Rate
PAID
(DCSC Need Exclusions and
FY12
Applicable
was
Type of
(Recurring)
Only)
Pass-Through Direct Cost Base IDC Rate Established IDC Rate
173,827
13
I
Col. K: Awardees with 2010
or older need new IDC Rate
Agreement for 2014.
J
K
L
10,210
98,431
5,681
92,750
LUMP
30.00%FY 2012
SUM
178,836
5,540
173,296
30.00%FY 2012 FLAT
TDC less PT
51,989
41,774
65,639
41,774
23,865
63.64%
81,442
LUMP
30.00%FY 2011
SUM
TDC less PT
24,433
23,187
33,078
31,832
1,246
96.23%
4,956,231
6,390,108
5,526,832
863,276
86.49%
8,645
8,645
81,442
1,328,907
570,601
17,973,724
2,292,822
15,680,902
4,834,030
40,277
227,171
CSC Shortfall Report Due Dates
November 15th
– The Regions and OSG shall provide a report to
Central Office for the previous fiscal year ended
September 30.
– The report shall be certified as accurate by the
Regional Finance Management Officer, Regional
Director, and OSG, respectively.
– “For awardee validation”: a copy of the Region’s data
and OSG’s data shall be provided to the awardees
within that Region and within OSG.
December 15th
– Any corrections or changes resulting from awardee
review shall be certified by the Regional Finance
Office and by OSG, respectively, and submitted to the
Central Office.
CSC Shortfall Report Due Dates
(continued)
February 1st
– Central Office shall consolidate all reports; finalize the
BIA CSC Shortfall Report and forward to Assistant
Secretary for Indian Affairs for approval.
May 15th
– After the BIA CSC Shortfall Report is approved by the
Assistant Secretary for Indian Affairs, the Office of
Indian Services shall provide copies to OSG and to
each Region. Each Region shall be responsible for
providing a copy of the report to all awardees
contracting within that Region; and OSG shall be
responsible for providing a copy of the report to the
awardees compacting with OSG. Consistent with
Section 106(c) of the ISDEAA Act, the Assistant
Secretary shall also forward the Report to Congress.
Drawdown on your CSC funds.
Let it earn interest in your bank
Information
• FY 2012 CSC Shortfall Report can be
found at:
http://bia.gov/WhoWeAre/BIA/OIS/index.htm
scroll down and select “2012 Contract Support Cost
Short Fall Report - Download PDF Copy Here - 41 mb”
• Alaska Self-Determination Officials:
Dee Ayotte (Awarding Official) 907.271.4086
Norma Jean Dunne (Specialist) 907.271.4170
Ben Lopez (Specialist) 907.271.1712
James Atti (Assistant) 907.271.1706
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