• Litigation update
• Recurring/non-recurring
• IHS approach
• BIA implementation of Direct Contract Support Cost
• Current policy
• Re-budgeting “what is allowed”

• General fund costs you can add in
• Direct costing vs. indirect costing
• Tactics for getting what you want
• Importance of job descriptions
• Legal costs

• Questions to answer at the beginning
• Choosing a base; salaries/total direct
• Pass-through rates
• How general fund contributions will be handled
• Flow-through rates
• Direct billing of indirect type charges
• Establishing a space allocation plan

• Collecting indirect
• OMB-A-87 application
• Special .005% collection
• What is in base

• Status of 50% rule
• DOI letter
• Strategy for including more than 50%
• Treatment of other council costs

• Minimizing over-/under-recoveries
• Special rules under P.L. 93-638 that work to your advantage
• Reasons for a monthly budget comparison
• Dealing with over-under-budget issues
• Managing IDC cash in accounting systems

• Importance of documenting your position
• Flow chart
• Civilian Board of Contract Appeals
• Federal District Court
• What 25 CFR Part 900 says about your rights
• The balance in the tribes’ favor

• Avoid phantom over-recoveries
• Align cash IDC collections with audit reports
• Reviewing the audit figures
• How IDC pool should be presented

• Why NBC wants these
• How in-depth?
• Pitfalls
• Challenges
• Formats
• Alternatives to PARS

• What it means
• The real story
• Advantages
• Examples

• Determining what is allowable
• Concerns of NBC
• Types of records to keep
• Ensuring allowable costs are accepted

• Metrics for measuring IDC collections
• Managing IDC cash in accounting systems
• Using cash as a measure
• What a true recovery is

*Topics subject to change.