Title: Fish and wildlife service logo - Description: fish and wildlife service logo

Exhibit 4, 264 FW 1
Indirect Cost Recovery Rate Structure -

EFFECTIVE OCTOBER 1, 2016

Supersedes Exhibit 4, 264 FW 1, 9/24/2015

Date: 01/02/2018

Series: Finance

Part 264: Cost Recovery and Reimbursable Agreements

Originating Office: Division of Financial Management

PDF Version

N

TYPE OF RATE

CODE

DESCRIPTION

RATE

Standard Rate

S

The standard rate applies to reimbursable agreements in which Service personnel perform the activities in leased facilities. The rate covers costs for leased space, payroll / personnel / finance systems, phones, Regional office support, contracting / procurement activities, and information system infrastructure.

22%

Standard Rate for Service-owned Facilities

D-1

This rate applies to reimbursable agreements in which Service personnel in Service-owned facilities perform the activities, or in cases where a hosting agency or partner provides space for staff. This rate covers costs for payroll / personnel / finance systems, phones, Regional office support, contracting / procurement activities, and information system infrastructure.

17%

Pass-Through

D-2a

A pass-through agreement is a funding mechanism used to direct funding or payment to external entities. Funds are received from one party and passed on to another party. Agreements should reflect obligation activity within Budget Object Classes (BOCs) 25 (Contracts), 32 (Land and Structures), and 41 (Grants, Subsidies, and Contributions). Costs outside of these BOCs may not exceed five percent of the agreement’s fiscal year expenditures. If these costs exceed five percent, the agreement must be separated into two Financial and Business Management System (FBMS) project numbers with a pass-through component and a component receiving the standard rate.

6%

Special pass-through agreements related to construction, land acquisition, and non-Government land

D-2b

We use this rate for private construction contractors/subcontractors, right-of-way agreements that involve two or more Departmental bureaus or offices, to make capital improvements or to buy new property, or to give funding to a private landowner or another Government agency for partnership projects on non-Government lands.

6%

International Agreements

D-4

These agreements receive the standard rate, but allow for exceptions, in accordance with Office of Management and Budget (OMB) Circular A-25.

22%

Fish & Wildlife Coordination Act (FWCA) - Service Personnel

D-5a

We use this rate for Service work performed by Service personnel with the U.S. Army Corps of Engineers (COE) and Bureau of Reclamation agreements while carrying out the provisions of the Act. This rate was established by a Memorandum of Understanding (MOU) between the COE and the Service dated January 22, 2003.

38%

FWCA – Subcontracted

D-5b

We use this rate for Service work, subcontracted to a third party, with the COE and Bureau of Reclamation agreements while carrying out the provisions of the Act. This rate was established by an MOU between the COE and the Service dated January 22, 2003.

15%

Spill Response

Z

This rate applies to agreements for activities related for response to oil spills or hazardous materials spills with the U.S. Coast Guard or the U.S. Environmental Protection Agency (EPA). To ensure the Service has adequate use of overhead funds, we use this rate as a beginning point. We calculate the actual overhead amount using the Service’s Spill Response and Natural Resource Damage Assessment and Restoration (NRDAR) Cost Documentation Tool (CDT). We manually adjust for any differences between the calculated rate and the 26.5%.

 26.5%

Natural Resource Damage Assessment and Restoration (NRDAR)

D-6

This rate applies to settlement agreements when developing estimates for submission to the Department of Justice for restoration work. To ensure the Service has adequate use of overhead funds, we use this rate as a beginning point. We calculate the actual overhead amount using the Service’s Spill Response and NRDAR CDT. We manually adjust for any differences between the calculated rate and the 26.5%.

26.5%

U.S. Environmental Protection Agency (EPA) Superfund

D-7

We use a 0% rate for activities related to cleaning up hazardous waste sites for EPA Superfund projects.

0%

Grants Received – National Fish and Wildlife Foundation (NFWF)

D-8a

Grant funds we receive from NFWF must be processed as a reimbursable agreement and are not assessed an indirect cost rate.

0%

Grants Received – Federal Source

D-8b

Grant funds we receive from another Federal source (non-NFWF) must be processed as a reimbursable agreement and are assessed an indirect cost rate. 

·        To receive a reduced rate of six percent, the office awarded the grant must have submitted a proposal and competed for the funding with other competing entities. 

·        If the grant was not competitive, then standard indirect cost rates apply. 

·        Although the Service program/office has the option of assessing a reduced or zero percent rate to the grantor, we will charge the program/office the difference between the applicable indirect cost rate and the reduced rate.

6% - 22%

Grants Received – Non-Federal Source

D-8c

Grant funds we receive from a non-Federal source may be processed as a reimbursable agreement or a donation. 

·        If processed as a reimbursable agreement, the standard indirect cost rates apply. 

·        No rate is assessed if processed as a donation and deposited in a Contributed Funds account. 

0% - 22%

Service First Agreements with the Bureau of Land Management (BLM), U.S. Forest Service (USFS), or the National Park Service (NPS)

D-9

If approved by the Regional Director or the Assistant Director – Business Management and Operations in Headquarters, Service First agreements that do not exceed $25,000 may receive a 0% rate. For Service First agreements exceeding $25,000, regular indirect cost rates apply.

0% - 22%

Special Approved

Reduced Rate

D-10

We may use a special approved reduced rate when the Director signs an exception to policy (FWS Form 3-2208) authorizing a lower overhead rate.  Also see Exhibit 3.

0% - 22%

Wildland Fire Agreements

D-11

Standard rate, although we may use a 0% rate for certain wildland fire reimbursable agreements where the statement of work meets the conditions of the Interagency Agreement for Wildland Fire Management and is with one or more of the partner agencies (BLM, Bureau of Indian Affairs, NPS, or USFS). The agreement must be sent to the Budget Office of the Service’s Interagency Fire Center and the Division of Financial Management in Headquarters for concurrence to ensure conditions are met.

0% - 22%

Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies (RESTORE) of the Gulf Coast States Act Pass-Through

D-12

We use this rate for reimbursable projects funded by the RESTORE Act and subsequently passed through to an external entity.

4.3%

Intra/Inter-agency Personnel Agreements (IPAs)

Z

We use a 0% rate when personnel are detailed to other bureaus or agencies where there are no additional costs incurred for space, phones, etc. An SF-50 or OF-69 must document the agreement.

0%

International Technical Assistance Program (ITAP)

Z

For ITAP with the Department of the Interior.

0%

Intra/Inter-agency Travel Agreements and Award Agreements

Z

·        We do charge a full standard rate when personnel travel on behalf of other bureaus or agencies (non-ITAP).

·        We do not apply an indirect rate to Inter/Intra-agency Award Agreements.

0% - 22%

Agreements for Emergency Appropriations

Z

We use a 0% rate for emergency supplemental functional areas.

0%

Agreements with Special Authorizing Legislation or Departmental Policy.

Z

Director’s signature is required and the appropriate legislation/policy document must be attached to the agreement when submitting it to the Division of Financial Management in Headquarters.

Based on Legislation or Policy

Contributed Funds

Z

Contributed Funds must be deposited in a Contributed Funds account or another applicable donation account.

N/A

Notes:

·        Distribution of recovered standard indirect costs (22%) for FY 2015, 2016, 2017, and 2018 remains as follows:

o The Servicewide account – 8%

o Regional office – 6%

o Regional program – 3%

o Regional program leased space recovery – 5%

·        For the pass-through rate (6%), the Servicewide account receives 2% and the Regional office receives 4%

·        Distribution of the spill response and NRDAR rate (26.5%) as follows:

o The Servicewide account  – 7.5%

o Regional office – 6%

o Regional program – 13%

·        Distribution of the RESTORE of the Gulf Coast States Act pass-through rate (4.3%) as follows:

o The Servicewide account  – 1%

o Regional office – 2%

Regional program leased space recovery – 1.3%

 

 

For more information about this exhibit, contact the Division of Financial Management. For more information about this website, contact Krista Bibb in the Division of Policy, Performance, and Management Programs.

 

 

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