' Indian Health Manual (IHM) - Part 6, Chapter 3:  Manual Exhibit 6-3-B
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     Indian Health Manual

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

Calculating Indirect Costs (IDC) Associated with
Tribal Shares and the Contract Support Costs Amount Based
On A Detailed Analysis


(This Exhibit does not cover DCSC (Footnote /1)

Assumptions:

  1. Tribe A has $100,000 in Area and Headquarters Tribal Shares
  2. Based on a detailed analysis, IHS and the Tribe agree that $10,000 of Tribal shares are associated with IDC in Tribe A's IDC pool, pursuant to Section 6-3.2.E.4.a. of this Chapter
  3. No pass-through or exclusions
  4. Indirect cost rate = 30%

Table 1. IDC Calculation

Tribal Shares Amount

$100,000

Less agreed-upon Tribal Shares amount associated with costs in the IDC pool

($10,000)

Sub-total of Tribal Shares for direct costs

$90,000

Less Pass-through & Exclusions

$0

Total of direct cost base for Tribal Shares

$90,000

x 30% IDC rate to determine total IDC need for Tribal Shares

$27,000

Table 2.  Indirect CSC Calculation

Total IDC need Tribal Shares

$100,000

Total IDC need for Tribal Shares

$27,000

Less agreed-upon Tribal Shares amount associated with costs in the IDC pool

($10,000)

Indirect CSC amount

$17,000

Tribe A would receive $100,000 from Tribal Shares and $17,000 would be funded for indirect CSC.

Footnote 1:  See Indian Health Manual Section 6-3.2.E.

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