Overview
The following Excel workbooks have been developed in order to automate and simplify the development of the Cost Analysis Form (CAF) for Standard D Cost Analysis. The workbooks are designed to allow the preparer of the CAF to enter the required data needed for each line. The data entered in the worksheets will calculate the totals for each line of the CAF using formulas and links embedded in the worksheet and will automatically enter a computed cost in the appropriate line. Entering data in the worksheet is restricted to the cells that do not contain shading. The shaded cells that contain formulas are protected in order to avoid any errors in the CAF calculations. In addition, cells on the Cost Analysis Form tab contain formulas and must not be altered.
Standard cost factors such as inflation, the opportunity cost rate, and the standard indirect cost factor are located in the Standard Factors tab on the CAF workbook. These values may change and can be easily updated on the CAF workbook by simply changing the factor's value on the Standard Factors tab.
CAF Preparation Instructions
In developing the workbooks, steps were taken to simplify the preparation of the CAF. Most lines in the CAF may be computed using the above Guidelines; however, the following areas require additional instructions in order to ensure the accuracy of the form:
- Cost Analysis Form Tab: The Number of Performance Periods must be entered into the space provided near the top of the worksheet. This will ensure that the CAF will not calculate values in years outside of the proposed contract's duration.
- Wage and Salary Tabs:
- IMPORTANT: Fill out only one Wage and Salary Tab. If using specific hourly rates, utilize the Wage and Salary Tab (A) only. If using general hourly rates, utilize Wage and Salary Tab (B) only (If using Tab B, the hourly rates shall include fringe benefits). Using both tabs for one CAF development will result in inaccurate Wage and Salary Costs.
- All wage rates must be entered per FTE (Prospective Promotions chart shall have only one FTE per line).
- Fringe Benefits Tab:
- Retirement costs are calculated by position. Enter the annual wage rate per FTE in column C.
- Contract Administration Tabs: Values entered into columns D (Yearly Pay Rate), E (Other Pay), G (Fringe Benefits), and H (Other Entitlements) must be per FTE. The values in these cells will then be multiplied by the number of FTEs for each position and grade.
- Standard Factors Tab: The values in the Standard Factors Tab are subject to change. The CAF preparer may adjust these factors if appropriate. Factors must be entered as percentages, except inflation. Inflation must be entered as follows: If inflation for a period is calculated at 3%, then 1.03 would be entered into the Inflation Factor space provided in the Standard Factors worksheet, a 4% inflation rate would be entered as 1.04, etc. Changes of these Standard Factors should be supported by explanatory documentation.
The following spreadsheet can be downloaded for use in the preparation of Long-Term Savings Analyses for Standard D.
Standard D Cost Analysis Form
Questions or Comments regarding the CS-138 process
