Manual Exhibit 6-3-C

Contract Support Cost Calculation
Using the 80/20 Method

Assumptions:

1. Tribe A has $100,00 in Area and Headquarters Tribal Shares
2. Indirect cost rate = 30%
3. New Budgeted Tribal wages = $48,000
4. DCSC fringe = XX% of new wages
5. No excluded items
6. Other DCSC = $5,000

Expanded program base $100,000 Tribal shares x 80%	$80,000
DCSC fringe $48,000 wages x XX%	$7,200
Other CSC	$5,000
Sub-total direct	$92,200
Less excluded items	$0
Total direct	$92,200
x 30% indirect cost rate	$27,660
TOTAL direct and indirect	$119,860

ISD Calculation

DCSC recuring	$12,200
ICSC non-recurring	$27,660
TOTAL CSC	$39,860
Less Tribal shares available for CSC	$(20,000)
Total ISD request	$19,860