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Indian Health Service The Federal Health Program for American Indians and Alaska Natives

     Indian Health Manual
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Part 6, Chapter 3:  Manual Exhibit 6-3-B

Contract Support Cost Calculation
Based on a Detailed Analysis


  1. Tribe B has $100,000 in Area and Headquarters Tribal Shares
  2. Detailed analysis indicates that $10,000 of Tribal shares is similar in nature to costs included in Tribe B's indirect cost pool
  3. Indirect cost rate = 30%
  4. New budgeted Tribal wages = $48,000
  5. DCSC fringe = XX% of new wages
  6. Other DCSC = $5,000
  7. No excluded items

Expanded program base $100,000-$10,000


DCSC fringe $48,000 x XX%


Other DCSC


Sub-total direct


Less excluded items


Total direct base


X 30% indirect cost rate


Total direct and indirect


ISD Calculation

DCSC recuring


ICSC non-recurring




Less Tribal shares available for CSC


TOTAL ISD request


Tribe B would receive $100,000 from Tribal shares and $32,860 would be requested from the ISD Fund.

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