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

Calculating Indirect Costs (IDC) Associated with Tribal Shares and the Contract Support Costs Amount Using The 80/20 Method

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


  1. Tribe B has $100,000 in Area and Headquarters Tribal Shares
  2. The Area and Tribe apply the "80/20 Split" pursuant to Section 6-3.2.E.4.b of this Chapter
  3. No Pass-through & Exclusions
  4. Indirect cost rate = 30%

Tribal Shares amount


Less 80/20 split


Less Pass-through & Exclusions


Total of direct cost base for Tribal Shares


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


Table 2.  IDC Calculation

Total IDC need for Tribal Shares


Less 80/20 split


Indirect CSC amount


Tribe B would receive $100,000 from Tribal shares and $4,000 would be funded for indirect CSC.

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