Mr. John Getek
Assistant Inspector General for Audit
Office of Inspector General
U.S. Department of Labor
Room S-5022
200 Constitution Avenue, N.W.
Washington, D.C. 20210
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We have audited the Total Costs Incurred Per Cost Contractor's Invoice
(Exhibits A through M) prepared by Social Policy
Research Associates (SPRA) for the costs claimed under the U.S. Department
of Labor (DOL) contracts identified below for the period June 30, 1992
through March 31, 1997.
| Contract No. | Description | Contract Period |
| K-3944-2-00-80-30 | Statistical Support for Performance Standards | 06/30/92 - 10/31/96 |
| K-4687-4-00-80-30 | Evaluation of SYETP | 06/28/94 - 09/30/97 |
| K-4749-4-00-80-30 | Evaluation of Worker Profiling and Reemployment Services System | 07/01/94 - 06/27/97 |
| K-5433-5-00-80-30 | Technical Assistance in the Conduct of Customer Surveys | 06/21/95 - 12/20/97 |
| K-5553-5-00-80-30 | Evaluation of the Title IV Indian and Native American Program | 07/01/95 - 06/30/97 |
| N-5718-6-00-87-30 | Evaluation of Job Development Broker Demonstration | 03/11/96 - 09/10/97 |
| K-5950-6-00-80-30 | Statistical Support - Performance Standards | 07/01/96 - 06/30/98 |
| F-4957-5-00-80-30 | Professional and Administrative Management Support | 08/31/95 - 12/21/97 |
| G-5966-6-00-87-30 | One-Stop and Enterprise Panel | 07/01/96 - 06/30/98 |
We also audited SPRA's Final Indirect Cost Rate Proposal for Calendar Year 1996 (Exhibit N). The amounts claimed in each Total Costs Incurred Per Cost Contractor's Invoice and the final indirect cost rates proposed in the Final Indirect Cost Rate Proposal for Calendar Year 1996 are the responsibility of SPRA's management. Our responsibility is to express an opinion on the costs claimed and the proposed final indirect cost rates based on our audits.
We conducted our audits in accordance with generally accepted auditing
standards and Government Auditing Standards (1994 Revision), issued
by the Comptroller General of the United States. Those standards require
that we plan and perform the audits to obtain reasonable assurance about
whether the direct costs claimed, as shown in Exhibits
A through M, and the final indirect cost rates proposed are free of
material misstatement. An audit also includes examining, on a test basis,
evidence supporting the costs claimed and the amounts included in the final
indirect cost rates proposed. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as
Internal Control
In planning and performing our audits of the costs claimed for the nine SPRA contracts listed above for the period June 30, 1992 through March 31, 1997, and the final indirect costs rates proposed for calendar year 1996, we considered SPRA's internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the costs claimed and the final indirect costs rates proposed and not to provide assurance on the internal control structure.
SPRA's management is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, and that transactions are executed in accordance with management's authorization and recorded properly to permit SPRA's reporting of costs on the Cost Contractor's Invoice, which are to be submitted to DOL by SPRA, and preparing the final indirect cost rate proposals, in accordance with generally accepted accounting principles and Federal regulations. Because of inherent limitations in any internal structure, errors or irregularities may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate.
We obtained an understanding of the design of relevant policies and procedures and whether they have been placed in operation, and we assessed control risk for SPRA.
Our consideration of the internal control structure would not necessarily
disclose all matters in the internal control structure that might be material
weaknesses under standards established by the American Institute of Certified
Public Accountants. A material weakness is a condition in which the design
or operation of the specific internal control structure elements does not
reduce to a relatively low level the risk that errors and irregularities
in amounts that would be material to a Federal contract being audited may
occur and not be detected within a timely period by employees in the normal
course of performing their assigned functions. We noted no matters involving
the internal control structure and its operation that we consider to be
material weaknesses as defined above.
Compliance
Compliance with laws and regulations applicable to the SPRA contracts
and the final indirect cost rates proposed is the responsibility of SPRA's
management. As part of obtaining reasonable assurance about whether the
costs claimed and final indirect cost rates proposed are free of material
misstatement, we
In our opinion, the accompanying Total Costs Incurred Per Cost Contractor's Invoice (Exhibits A through M) and the Final Indirect Cost Rate Proposal for Calendar Year 1996 (Exhibit N), present fairly in all material respects, the costs claimed for the period June 30, 1992 through March 31, 1997, and the acceptable final indirect cost rates for calendar year 1996, in accordance with the aforementioned criteria.
This report is intended for the information of DOL and SPRA, and should not be used for any other purpose. This restriction is not intended to limit the distribution of this report which, when issued, is a matter of public record.
We held an entrance conference with SPRA officials on May 5, 1997. Our fieldwork was performed at SPRA's office in Menlo Park, California during the period May 5, 1997 through July 17, 1997. An exit conference was held with SPRA representatives in Menlo Park, California, on July 17, 1997.
This report is dated July 17, 1997, which represents the last day of
our field work.
/ s /
Conrad & Associates, L.L.P.
July 17, 1997
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| SOCIAL POLICY RESEARCH ASSOCIATES | |||||||||||
| Contract No. K-3944-2-00-80-30 | |||||||||||
| Total Costs Incurred Per Cost Contractor's Invoice | |||||||||||
| For the Period | |||||||||||
| June 30, 1992 through October 30, 1996 | |||||||||||
| Costs Reported | |||||||||||
| Approved | per Cost | ||||||||||
| Budget | Contractor's | ||||||||||
| Cost Category | Amount | Invoice | |||||||||
| Staff Salaries and Wages | $ | 563,647 | $ | 558,769 | |||||||
| Fringe Benefits | 221,986 | 220,061 | |||||||||
| Staff Travel and Per Diem | 38,004 | 42,185 | |||||||||
| Materials and Supplies | 4,044 | 3,845 | |||||||||
| Communications | 20,157 | 22,025 | |||||||||
| Property | 5,000 | 4,993 | |||||||||
| Supportive Services | 28,237 | 36,415 | |||||||||
| Subcontract Costs | 813,969 | 814,046 | |||||||||
| Overhead | 291,656 | 289,148 | |||||||||
| G&A | 240,014 | 240,515 | |||||||||
| Fixed Fee | 178,137 | 178,560 | |||||||||
| Totals | $ | 2,404,851 | $ | 2,410,562 | |||||||
| SOCIAL POLICY RESEARCH ASSOCIATES | |||||||||||
| Contract No. K-4687-4-00-80-30 | |||||||||||
| Total Costs Incurred Per Cost Contractor's Invoice | |||||||||||
| For the Period | |||||||||||
| June 28, 1994 through March 31, 1997 | |||||||||||
| Costs Reported | |||||||||||
| Approved | per Cost | ||||||||||
| Budget | Contractor's | ||||||||||
| Cost Category | Amount | Invoice | |||||||||
| Staff Salaries and Wages | $ | 240,816 | $ | 151,073 | |||||||
| Fringe Benefits | 95,251 | 60,584 | |||||||||
| Staff Travel and Per Diem | 31,306 | 15,134 | |||||||||
| Consultant Fees | 46,783 | 46,783 | |||||||||
| Consultant Travel and Per Diem | 11,998 | 11,998 | |||||||||
| Materials and Supplies | 41 | 46 | |||||||||
| Communications | 9,636 | 8,074 | |||||||||
| Supportive Services | 12,600 | 10,602 | |||||||||
| Subcontract Costs | 135,541 | 97,203 | |||||||||
| Overhead | 123,970 | 78,245 | |||||||||
| G&A | 78,676 | 52,079 | |||||||||
| Fixed Fee | 62,929 | 42,545 | |||||||||
| Totals | $ | 849,547 | $ | 574,366 | |||||||
| SOCIAL POLICY RESEARCH ASSOCIATES | |||||||||||
| Contract No. K-4749-4-00-80-30 | |||||||||||
| Total Costs Incurred Per Cost Contractor's Invoice | |||||||||||
| For the Period | |||||||||||
| July 1, 1994 through March 31, 1997 | |||||||||||
| Costs Reported | |||||||||||
| Approved | per Cost | ||||||||||
| Budget | Contractor's | ||||||||||
| Cost Category | Amount | Invoice | |||||||||
| Staff Salaries and Wages | $ | 114,449 | $ | 118,375 | |||||||
| Fringe Benefits | 45,009 | 47,419 | |||||||||
| Staff Travel and Per Diem | 15,702 | 10,974 | |||||||||
| Materials and Supplies | 0 | 188 | |||||||||
| Communications | 7,717 | 11,334 | |||||||||
| Supportive Services | 5,645 | 30,692 | |||||||||
| Subcontract Costs | 162,595 | 128,046 | |||||||||
| Overhead | 59,186 | 61,268 | |||||||||
| G&A | 50,332 | 44,278 | |||||||||
| Fixed Fee | 39,557 | 38,468 | |||||||||
| Totals | $ | 500,192 | $ | 491,042 | |||||||
| SOCIAL POLICY RESEARCH ASSOCIATES | |||||||||||
| Contract No. K-5433-5-00-80-30 | |||||||||||
| Total Costs Incurred Per Cost Contractor's Invoice | |||||||||||
| For the Period | |||||||||||
| June 21, 1995 through March 31, 1997 | |||||||||||
| Costs Reported | |||||||||||
| Approved | per Cost | ||||||||||
| Budget | Contractor's | ||||||||||
| Cost Category | Amount | Invoice | |||||||||
| Staff Salaries and Wages | $ | 128,502 | $ | 31,084 | |||||||
| Fringe Benefits | 50,572 | 12,405 | |||||||||
| Staff Travel and Per Diem | 4,568 | 2,989 | |||||||||
| Materials and Supplies | 8,226 | 110 | |||||||||
| Communications | 6,517 | 2,041 | |||||||||
| Supportive Services | 21,173 | 298 | |||||||||
| Subcontract Costs | 113,943 | 13,585 | |||||||||
| Overhead | 66,114 | 16,052 | |||||||||
| G&A | 49,265 | 8,680 | |||||||||
| Fixed Fee | 35,911 | 6,980 | |||||||||
| Totals | $ | 484,791 | $ | 94,224 | |||||||
| SOCIAL POLICY RESEARCH ASSOCIATES | |||||||||||
| Contract No. K-5553-5-00-80-30 | |||||||||||
| Total Costs Incurred Per Cost Contractor's Invoice | |||||||||||
| For the Period | |||||||||||
| July 1, 1995 through March 31, 1997 | |||||||||||
| Costs Reported | |||||||||||
| Approved | per Cost | ||||||||||
| Budget | Contractor's | ||||||||||
| Cost Category | Amount | Invoice | |||||||||
| Staff Salaries and Wages | $ | 66,587 | $ | 41,045 | |||||||
| Fringe Benefits | 26,035 | 16,343 | |||||||||
| Staff Travel and Per Diem | 22,099 | 11,278 | |||||||||
| Materials and Supplies | 0 | 23 | |||||||||
| Communications | 1,373 | 1,055 | |||||||||
| Supportive Services | 3,809 | 1,784 | |||||||||
| Subcontract Costs | 92,512 | 52,045 | |||||||||
| Overhead | 34,233 | 21,166 | |||||||||
| G&A | 31,966 | 15,521 | |||||||||
| Fixed Fee | 19,503 | 11,218 | |||||||||
| Totals | $ | 298,117 | $ | 171,478 | |||||||
| SOCIAL POLICY RESEARCH ASSOCIATES | |||||||||||
| Contract No. N-5718-6-00-87-30 | |||||||||||
| Total Costs Incurred Per Cost Contractor's Invoice | |||||||||||
| For the Period | |||||||||||
| March 11, 1996 through March 31, 1997 | |||||||||||
| Costs Reported | |||||||||||
| Approved | per Cost | ||||||||||
| Budget | Contractor's | ||||||||||
| Cost Category | Amount | Invoice | |||||||||
| Staff Salaries and Wages | $ | 65,094 | $ | 28,404 | |||||||
| Fringe Benefits | 25,868 | 11,350 | |||||||||
| Staff Travel and Per Diem | 15,104 | 4,611 | |||||||||
| Consultant Fees | 36,933 | 21,255 | |||||||||
| Consultant Travel and Per Diem | 8,784 | 5,314 | |||||||||
| Materials and Supplies | 0 | 17 | |||||||||
| Communications | 2,002 | 1,456 | |||||||||
| Supportive Services | 1,037 | 815 | |||||||||
| Overhead | 33,529 | 14,679 | |||||||||
| G&A | 17,599 | 9,718 | |||||||||
| Fixed Fee | 13,021 | 6,833 | |||||||||
| Totals | $ | 218,971 | $ | 104,452 | |||||||
| SOCIAL POLICY RESEARCH ASSOCIATES | |||||||||||
| Contract No. K-5950-6-00-80-30 | |||||||||||
| Total Costs Incurred Per Cost Contractor's Invoice | |||||||||||
| For the Period | |||||||||||
| July 1, 1996 through March 31, 1997 | |||||||||||
| Costs Reported | |||||||||||
| Approved | per Cost | ||||||||||
| Budget | Contractor's | ||||||||||
| Cost Category | Amount | Invoice | |||||||||
| Staff Salaries and Wages | $ | 252,918 | $ | 116,921 | |||||||
| Fringe Benefits | 100,510 | 46,822 | |||||||||
| Staff Travel and Per Diem | 32,234 | 4,553 | |||||||||
| Materials and Supplies | 500 | 0.00 | |||||||||
| Communications | 6,600 | 2,903 | |||||||||
| Supportive Services | 12,759 | 978 | |||||||||
| Subcontract Costs | 316,022 | 101,335 | |||||||||
| Overhead | 130,273 | 60,504 | |||||||||
| G&A | 81,541 | 37,888 | |||||||||
| Fixed Fee | 64,271 | 25,624 | |||||||||
| Totals | $ | 997,628 | $ | 397,528 | |||||||
| SOCIAL POLICY RESEARCH ASSOCIATES | |||||||||||
| Contract No. F-4957-5-00-80-30, Task Order No. 1 | |||||||||||
| Total Costs Incurred Per Cost Contractor's Invoice | |||||||||||
| For the Period | |||||||||||
| June 18, 1995 through March 31, 1997 | |||||||||||
| Costs Reported | |||||||||||
| Approved | per Cost | ||||||||||
| Budget | Contractor's | ||||||||||
| Cost Category | Amount | Invoice | |||||||||
| Labor Costs | $ | 170,628 | $ | 161,004 | |||||||
| Staff Travel and Per Diem | 23,836 | 19,998 | |||||||||
| Telephone | 900 | 1,958 | |||||||||
| Postage and Shipping | 360 | 1,231 | |||||||||
| Supportive Services | 878 | 779 | |||||||||
| G&A | 3,366 | 2,562 | |||||||||
| Totals | $ | 199,968 | $ | 187,532 | |||||||
| SOCIAL POLICY RESEARCH ASSOCIATES | |||||||||||
| Contract No. F-4957-5-00-80-30, Task Order No. 2 | |||||||||||
| Total Costs Incurred Per Cost Contractor's Invoice | |||||||||||
| For the Period | |||||||||||
| June 9, 1995 through November 9, 1995 | |||||||||||
| Costs Reported | |||||||||||
| Approved | per Cost | ||||||||||
| Budget | Contractor's | ||||||||||
| Cost Category | Amount | Invoice | |||||||||
| Labor Costs | $ | 68,833 | $ | 65,228 | |||||||
| Staff Travel and Per Diem | 3,223 | 3,030 | |||||||||
| Consultant Fees | 6,400 | 6,400 | |||||||||
| Consultant Travel and Per Diem | 1,140 | 1,099 | |||||||||
| Materials and Supplies | 260 | 264 | |||||||||
| Telephone | 1,555 | 1,587 | |||||||||
| Postage and Shipping | 316 | 506 | |||||||||
| Supportive Services | 2,300 | 3,090 | |||||||||
| Subcontract Costs | 12,369 | 9,498 | |||||||||
| G&A | 3,572 | 2,868 | |||||||||
| Totals | $ | 99,968 | $ | 93,570 | |||||||
| SOCIAL POLICY RESEARCH ASSOCIATES | |||||||||||
| Contract No. F-4957-5-00-80-30, Task Order No. 3 | |||||||||||
| Total Costs Incurred Per Cost Contractor's Invoice | |||||||||||
| For the Period | |||||||||||
| June 26, 1996 through March 31, 1997 | |||||||||||
| Costs Reported | |||||||||||
| Approved | per Cost | ||||||||||
| Budget | Contractor's | ||||||||||
| Cost Category | Amount | Invoice | |||||||||
| Labor Costs | $ | 109,804 | $ | 52,034 | |||||||
| Staff Travel and Per Diem | 3,144 | 2,707 | |||||||||
| Consultant Fees | 27,675 | 16,125 | |||||||||
| Consultant Travel and Per Diem | 2,290 | 2,290 | |||||||||
| Materials and Supplies | 13 | 13 | |||||||||
| Telephone | 496 | 563 | |||||||||
| Postage and Shipping | 148 | 145 | |||||||||
| Supportive Services | 1,222 | 238 | |||||||||
| G&A | 3,656 | 2,393 | |||||||||
| Totals | $ | 148,448 | $ | 76,508 | |||||||
| SOCIAL POLICY RESEARCH ASSOCIATES | |||||||||||
| Contract No. F-4957-5-00-80-30, Task Order No. 4 | |||||||||||
| Total Costs Incurred Per Cost Contractor's Invoice | |||||||||||
| For the Period | |||||||||||
| June 26, 1996 through March 31, 1997 | |||||||||||
| Costs Reported | |||||||||||
| Approved | per Cost | ||||||||||
| Budget | Contractor's | ||||||||||
| Cost Category | Amount | Invoice | |||||||||
| Labor Costs | $ | 9,240 | $ | 7,563 | |||||||
| Staff Travel and Per Diem | 2,166 | 211 | |||||||||
| Consultant Fees | 16,000 | 16,750 | |||||||||
| Consultant Travel and Per Diem | 3,869 | 838 | |||||||||
| Telephone | 276 | 303 | |||||||||
| Postage and Shipping | 216 | 213 | |||||||||
| Supportive Services | 293 | 407 | |||||||||
| G&A | 2,385 | 2,045 | |||||||||
| Totals | $ | 34,445 | $ | 28,330 | |||||||
| Contract No. F-4957-5-00-80-30, Task Order No. 5 | |||||||||||
| Total Costs Incurred Per Cost Contractor's Invoice | |||||||||||
| For the Period | |||||||||||
| June 26, 1996 through March 31, 1997 | |||||||||||
| Costs Reported | |||||||||||
| Approved | per Cost | ||||||||||
| Budget | Contractor's | ||||||||||
| Cost Category | Amount | Invoice | |||||||||
| Labor Costs | $ | 54,108 | $ | 13,767 | |||||||
| Staff Travel and Per Diem | 3,854 | 584 | |||||||||
| Telephone | 600 | 396 | |||||||||
| Postage and Shipping | 300 | 272 | |||||||||
| Supportive Services | 411 | 1,111 | |||||||||
| G&A | 540 | 306 | |||||||||
| Totals | $ | 59,813 | $ | 16,436 | |||||||
| SOCIAL POLICY RESEARCH ASSOCIATES | |||||||||||
| Contract No. G-5966-6-00-87-30 | |||||||||||
| Total Costs Incurred Per Cost Contractor's Invoice | |||||||||||
| For the Period | |||||||||||
| July 1, 1996 through March 31, 1997 | |||||||||||
| Costs Reported | |||||||||||
| Approved | per Cost | ||||||||||
| Budget | Contractor's | ||||||||||
| Cost Category | Amount | Invoice | |||||||||
| Labor Costs | $ | 0.00 | $ | 0.00 | |||||||
| Staff Travel and Per Diem | 0.00 | 0.00 | |||||||||
| Telephone | 0.00 | 0.00 | |||||||||
| Postage and Shipping | 0.00 | 0.00 | |||||||||
| Supportive Services | 0.00 | 0.00 | |||||||||
| G&A | 0.00 | 0.00 | |||||||||
| Totals | $ | 0.00 | $ | 0.00 | |||||||
| NOTE: As of March 31, 1997 no tasks had been awarded under Contract No. G-5966-6-00-87-30. | |||||||||||
| SOCIAL POLICY RESEARCH ASSOCIATES | |||||||||||
| Final Indirect Cost Rate Proposal for Calendar Year 1996 | |||||||||||
| Fringe Benefits | |||||||||||
| Proposed | Accepted | ||||||||||
| by SPRA | by Auditor | ||||||||||
| Salaries and Wages: | |||||||||||
| Project salaries and wages | $ | 556,382 | $ | 556,382 | |||||||
| Bid and proposal salaries and wages | 48,348 | 48,348 | |||||||||
| Overhead salaries and wages | 99,209 | 99,209 | |||||||||
| G&A salaries and wages | 19,409 | 19,409 | |||||||||
| Total applied salaries and wages (A) | 723,348 | 723,348 | |||||||||
| Flextime taken | 57,065 | 57,065 | |||||||||
| Holidays taken | 29,873 | 29,873 | |||||||||
| Jury leave taken | 476 | 476 | |||||||||
| Total salaries and wages | $ | 810,762 | $ | 810,762 | |||||||
| Fringe Benefits: | |||||||||||
| Paid leave (flextime) | $ | 72,107 | $ | 72,107 | |||||||
| Holiday expense | 29,873 | 29,873 | |||||||||
| Payroll taxes | 65,433 | 65,433 | |||||||||
| Workers compensation insurance | 5,314 | 5,314 | |||||||||
| Medical insurance | 42,440 | 42,440 | |||||||||
| Retirement plan (SEP) | 56,928 | 56,928 | |||||||||
| Jury leave | 476 | 476 | |||||||||
| Long term disability insurance | 4,967 | 4,967 | |||||||||
| Bonues | 11,000 | 11,000 | |||||||||
| Total fringe benefits (B) | $ | 288,538 | $ | 288,538 | |||||||
| Fringe benefit rate (B/A) | 39.89% | 39.89% | |||||||||
| SOCIAL POLICY RESEARCH ASSOCIATES | |||||||||||
| Final Indirect Cost Rate Proposal for Calendar Year 1996 | |||||||||||
| Overhead | |||||||||||
| Proposed | Accepted | ||||||||||
| by SPRA | by Auditor | ||||||||||
| Project and Bid and Proposal Labor: | |||||||||||
| Project salaries and wages | $ | 556,382 | $ | 556,382 | |||||||
| Project fringe benefits @ 39.89% | 221,941 | 221,941 | |||||||||
| Bid and proposal salaries and wages | 48,348 | 48,348 | |||||||||
| Bid and proposal fringe benefits @ 39.89% | 19,286 | 19,286 | |||||||||
| Total project and bid and proposal labor (C) | $ | 845,957 | $ | 845,957 | |||||||
| Overhead Expenses: | |||||||||||
| Overhead salaries and wages | $ | 99,209 | $ | 99,209 | |||||||
| Overhead fringe benefits @ 39.89% | 39,574 | 39,574 | |||||||||
| Overhead materials and services: | |||||||||||
| Overtime premium | 31 | 31 | |||||||||
| Personnel recruitment | 2,785 | 2,785 | |||||||||
| Seminars and professional meetings | 1,509 | 1,509 | |||||||||
| Publications and references | 2,467 | 2,467 | |||||||||
| Dues and memberships | 148 | 148 | |||||||||
| Outside services (copy, clerical, etc.) | 3,976 | 3,976 | |||||||||
| Operating supplies | 36,894 | 36,894 | |||||||||
| Travel | 2,134 | 2,134 | |||||||||
| Business conferences and meetings | 1,516 | 1,516 | |||||||||
| Communications | 8,940 | 8,940 | |||||||||
| Postage and shipping | 1,729 | 1,729 | |||||||||
| Internet access | 2,954 | 2,954 | |||||||||
| Other professional services | 2,083 | 2,083 | |||||||||
| Facility rental | 94,315 | 94,315 | |||||||||
| Taxes and licenses | 0.00 | 0.00 | |||||||||
| Depreciation | 21,199 | 21,199 | |||||||||
| Amortization - leasehold improvements | 1,288 | 1,288 | |||||||||
| Utilities | 0.00 | 0.00 | |||||||||
| Maintenance and repairs | 2,470 | 2,470 | |||||||||
| Insurance - general | 802 | 802 | |||||||||
| Miscellaneous expense | 95 | 95 | |||||||||
| Total overhead expenses (D) | $ | 326,118 | $ | 326,118 | |||||||
| Overhead rate (D/C) | 38.55% | 38.55% | |||||||||
| SOCIAL POLICY RESEARCH ASSOCIATES | |||||||||||
| Final Indirect Cost Rate Proposal for Calendar Year 1996 | |||||||||||
| General and Administrative (G&A) | |||||||||||
| Proposed | Accepted | ||||||||||
| by SPRA | by Auditor | ||||||||||
| Project Costs: | |||||||||||
| Project salaries and wages | $ | 556,382 | $ | 556,382 | |||||||
| Project fringe benefits @ 39.89% | 221,941 | 221,941 | |||||||||
| Total project labor | 778,323 | 778,323 | |||||||||
| Overhead applied to project labor and fringe | |||||||||||
| benefits @38.55% | 300,044 | 300,044 | |||||||||
| Project materials and services: | |||||||||||
| Staff travel and per diem | 61,643 | 61,643 | |||||||||
| Consultant fees | 49,011 | 49,011 | |||||||||
| Consultant travel and per diem | 8,442 | 8,442 | |||||||||
| Materials and supplies | 876 | 876 | |||||||||
| Telephone | 14,771 | 14,771 | |||||||||
| Postage and shipping | 9,167 | 9,167 | |||||||||
| Supportive services | 52,612 | 52,612 | |||||||||
| Subcontracts | 357,778 | 357,778 | |||||||||
| Overtime | 0.00 | 0.00 | |||||||||
| Property | 4,993 | 4,993 | |||||||||
| Total project costs | 1,637,660 | 1,637,660 | |||||||||
| Less: Subcontracts over $25,000 | (230,945) | (230,945) | |||||||||
| G&A base (F) | $ | 1,406,715 | $ | 1,406,715 | |||||||
| Bid and Proposal Costs: | |||||||||||
| Bid and proposal salaries and wages | $ | 48,348 | $ | 48,348 | |||||||
| Bid and proposal fringe benefits @ 39.89% | 19,286 | 19,286 | |||||||||
| Total bid and proposal labor | 67,634 | 67,634 | |||||||||
| Overhead applied to bid and proposal labor | |||||||||||
| at 38.55% | 26,073 | 26,073 | |||||||||
| Bid and proposal materials and services: | |||||||||||
| Staff travel and per diem | 328 | 328 | |||||||||
| Consultant fees | 315 | 315 | |||||||||
| Consulant travel and per diem | 0.00 | 0.00 | |||||||||
| Materials and supplies | 60 | 60 | |||||||||
| Telephone | 122 | 122 | |||||||||
| Postage and shipping | 624 | 624 | |||||||||
| Supportive services | 1,136 | 1,136 | |||||||||
| Subcontracts | 0.00 | 0.00 | |||||||||
| Overtime premium | 0.00 | 0.00 | |||||||||
| Total bid and proposal costs (G) | $ | 96,292 | $ | 96,292 | |||||||
| SOCIAL POLICY RESEARCH ASSOCIATES | |||||||||||
| Final Indirect Cost Rate Proposal for Calendar Year 1996 | |||||||||||
| General and Administrative (G&A) | |||||||||||
| (Continued) | |||||||||||
| Proposed | Accepted | ||||||||||
| by SPRA | by Auditor | ||||||||||
| G&A Expenses: | |||||||||||
| G&A salaries and wages | $ | 19,409 | $ | 19,409 | |||||||
| G&A fringe benefits @ 39.89% | 7,742 | 7,742 | |||||||||
| G&A materials and services: | |||||||||||
| Overtime premium | 0.00 | 0.00 | |||||||||
| Personnel recruitment | 6 | 6 | |||||||||
| Seminars and professional meetings | 0.00 | 0.00 | |||||||||
| Publications and references | 13 | 13 | |||||||||
| Dues and memberships | 0.00 | 0.00 | |||||||||
| Outside services (copy, clerical, etc.) | 343 | 343 | |||||||||
| Operating supplies | 1,906 | 1,906 | |||||||||
| Travel | 0.00 | 0.00 | |||||||||
| Business conferences and meetings | 0.00 | 0.00 | |||||||||
| Communications | 338 | 338 | |||||||||
| Postage and shipping | 73 | 73 | |||||||||
| Internet access | 160 | 160 | |||||||||
| Advertising | 0.00 | 0.00 | |||||||||
| Accounting and audit | 9,849 | 9,849 | |||||||||
| Legal | 0.00 | 0.00 | |||||||||
| Other professional services | 0.00 | 0.00 | |||||||||
| Facility rental | 4,964 | 4,964 | |||||||||
| Taxes and licenses | 1,152 | 1,152 | |||||||||
| Depreciation | 1,116 | 1,116 | |||||||||
| Amortization - leasehold improvements | 68 | 68 | |||||||||
| Utilities | 0.00 | 0.00 | |||||||||
| Maintenance and repairs | 130 | 130 | |||||||||
| Insurance - general | 42 | 42 | |||||||||
| Miscellaneous expense | 5 | 5 | |||||||||
| State income taxes | 1,013 | 1,013 | |||||||||
| Total G&A expenses | 48,329 | 48,329 | |||||||||
| Total bid and proposal costs (G) | 96,292 | 96,292 | |||||||||
| Total G&A and bid and proposal costs (H) | $ | 144,621 | $ | 144,621 | |||||||
| G&A rate (H/F) | 10.28% | 10.28% | |||||||||
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