Citation
264 FW 1
Exhibit
3
Supersedes
Exhibit 3, 264 FW 1, 06/22/2023
Date
FWM
N/A
Originating Office
Branch of Financial Policy and Analytics
EFFECTIVE OCTOBER 1, 2024
| TYPE OF RATE | CODE | DESCRIPTION | RATE | INCOME DISTRIBUTION |
| Standard Rate | S | The standard rate applies to reimbursable agreements in which U.S. Fish and The indirect cost recovery rate calculation parameters for Fiscal Year (FY) | 25% |
|
| 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 to provide goods and services, or in cases where a hosting agency or cooperator provides space for staff. | 24% |
|
| 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. Obligations and expenditures must reflect 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 FY 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 a standard rate. | 5% | GS – 5% |
| Special Pass-Through for 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 Department of the Interior (Department) 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. | 5% | GS – 5% |
| International Agreements | D-4 | These agreements receive the standard rate(s), but allow for exceptions, in accordance with Office of Management and Budget Circular No. A-25, User Charges. | 24% – 25% | Varies based on standard rate(s) |
| Fish and Wildlife Coordination Act (FWCA) – Service Personnel | D-5a | We use this rate for work performed by Service personnel with the U.S. Army Corps of Engineers (COE) and Bureau of Reclamation (BOR) on agreements carrying out the provisions of the FWCA. This rate was established by Memorandums of Understanding (MOU) between the COE and the Service dated January 22, 2003, and the BOR and the Service dated October 26, 1982. | 38% |
|
| FWCA – Subcontracted | D-5b | We use this rate for work, subcontracted to a third party, with the COE and BOR on agreements carrying out the provisions of the FWCA. This rate was established by MOUs between the COE and the Service dated January 22, 2003, and the BOR and the Service dated October 26, 1982. | 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). | 24% – 25% | Varies based on standard rate(s) |
| Natural Resource Damage Assessment and Restoration | D-6 | This rate applies to settlement agreements when developing estimates for submission to the Department of Justice for restoration work. | 24% – 25% | Varies based on standard rate(s) |
| EPA Superfund | D-7 | We use a 0% rate for activities related to cleaning up hazardous waste sites for EPA Superfund projects. | 0% | N/A |
| 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% | N/A |
| Grants Received – Federal Source | D-8b | Grant funds we receive from a Federal source must be processed as a reimbursable agreement and are assessed an indirect cost rate. | 24% – 25% | Varies based on standard rate(s) |
| Grants Received – Non-Federal Source | D-8c | Grant funds we receive from a non-Federal source may be
| 24% - 25% | Varies based on standard rate(s) |
| Special Approved Reduced Rate | D-10 | We may use a special approved reduced rate when the Assistant Director – Management and Administration (AD-MA) signs an exception to policy (FWS Form 3-2208) authorizing a lower overhead rate. | 0% – 25% | Varies |
| Wildland Fire Agreements | D-11 | We may use a 0% rate for certain wildland fire reimbursable agreements where the statement of work meets the conditions of the National MOU for Wildland Fire Management and is with one or more of the cooperating agencies (i.e., Bureau of Land Management, Bureau of Indian Affairs, National Park Service, U.S. Forest Service). The agreement must be sent to the Fire Budget Officer in the Interagency Fire Center and the Joint Administrative Operations (JAO), Policy, Economics, Risk Management, and Analytics Division Chief for concurrence to ensure conditions of the MOU are met. | 0% | N/A |
| 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, as amended, and subsequently passed through to an external entity (31 CFR 34). | 3% |
|
| Upper Colorado and San Juan River Basins Endangered Fish Recovery Programs Act | D-13 | We use this rate for reimbursable projects funded by the Act (Public Law 106-392 expires September 30, 2024; we are monitoring for renewal by Congress). | 3% |
|
| Intragovernmental 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. To qualify, a Notification of Personnel Action (Standard Form-50) or an Assignment Agreement (Optional Form-69) must document the IPA. | 0% | N/A |
| International Technical Assistance Program (ITAP) | Z | For ITAP travel with the Department. | 0% | N/A |
| Intragovernmental Award Agreements | Z | We do not apply an indirect rate to intragovernmental award agreements. | 0% | N/A |
| Intragovernmental Travel Agreements | Z | We do charge a full standard rate when personnel travel on behalf of other bureaus or agencies (non-ITAP). | 24% – 25% | Varies based on standard rate(s) |
| Agreements for Emergency Appropriations | Z | We use a 0% rate for emergency supplemental functional areas. | 0% | N/A |
| Agreements with Special Authorizing Legislation or Departmental Policy | Z | AD-MA’s signature is required, and the appropriate legislation/policy document must be attached to the agreement when submitting it to the JAO Reimbursable and Federal Agreements team. | Based on Leg. or Policy | Based on Legislation or Policy |