Manual Exhibit 6-3-B

Contract Support Cost Calculation

Based on a Detailed Analysis

Assumptions:

1. Tribe B has $100,000 in Area and Headquarters Tribal Shares
2. Detailed analysis indicates that $100,000 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 exc;uded items

Expanded program base $100,000-$10,000	$90,000
DCSC fringe $48,000 x XX%	$7,200
Other DCSC	$5,000
Sub-total direct	$102,200
Less excluded items	$0
Total direct base	$102,200
X 30% indirect cost rate	$30,660
Total direct and indirect	$132,860

ISD Calculation

DCSC recuring	$12,200
ICSC non-recurring	$30,660
TOTAL CSC	$42,860
Less Tribal shares available for CSC	$(10,000)
TOTAL ISD request	$32,860

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