Part 6, Chapter 3: Manual Exhibit 6-3-D
Service Unit Shares and the Contract Support Costs
Amount Based On A Detailed Analysis
Assumptions
- Tribe A has $600,000 in Recurring Service Unit Shares
- Based on a detailed analysis, IHS and the Tribe agree that $15,000 of Recurring Service Unit Shares are associated with IDC in Tribe A's IDC pool, pursuant to Section 6-3.2.E.3.a. of this Chapter
- Pass-through & Exclusions = $80,000
- Indirect cost rate = 30%
Table 1. IDC Calculation
| Recurring Service Unit Shares amount | $600,000 |
|---|---|
| Less agreed-upon Recurring Service Unit Shares amount associated with costs in the IDC pool |
($15,000) |
| Sub-total Recurring Service Unit Shares for direct costs |
$585,000 |
| Less Pass-through & Exclusions |
$(80,000) |
| Total of direct cost base for Recurring Service Unit Shares |
$505,000 |
| x 30% IDC rate to determine total IDC need for Recurring Service Unit Shares |
$151,500 |
Table 2. CSC Calculation Calculation
| Total IDC need for Recurring Service Unit Shares | $151,500 |
|---|---|
| Less agreed-upon Recurring Service Unit Shares amount associated with costs in the IDC pool |
($15,000) |
| Indirect CSC amount |
$136,500 |
Tribe B would receive $600,000 from Recurring Service Unit Shares and $132,500 would be funded for indirect CSC.
Footnote 1: See Indian Health Manual Section 6-3.2.E.
