HQDA Rate Board Approved Indirect Rates


Introduction
 

The HQDA Rate Board, made up of members of ASA(ALT), ASA(FM&C), G-8 PA&E, and participating Army supplier commands, reviews and approves indirect rates for use in reimbursable agreements. Separate rates are developed for embedded and non-embedded support by each participating command.

Indirect: A cost not directly identified with a single, final customer. Frequently includes overhead expenses and general administrative expenses. Distributed through a ratio of the total indirect costs of a supplier command and the equitable direct cost base (customer commands).

Embedded Support: Staff augmentation of a Program Executive, Program, and/or Project Management Office (PMO) core mission. The core mission includes, but is not limited to:

  • Performing a range of leadership duties; represents the PEO/Program/Project Office at conferences and/or meetings
  • Supports the PEO/Program/Project Manager’s plans, mission, and goals; and, provides advice to higher level management on all matters
  • Directs, develops, or performs Program/Project/Logistics management operations
  • Selects, applies, and interprets SME principles and practices related to their specialty area
  • Evaluates requirements and assists in determining cost effective solutions
  • Executes the full range of the PPBE cycle; budget formulation and execution planning for multiple appropriations
  • Plans, develops, writes, and implements policy and standing operating procedures
  • Submits analysis and recommendations on the full range of cost, schedule, and performance; implements government decisions, guidance, laws, regulations, and policy

These employees may or may not be co-located with the PEO/Program/Project Management shop, but they receive their daily instructions/approvals directly from PEO/Program/Project Management Staff. Examples include mechanical engineer supporting the technical management directorate in technical maturation or a logistician working development of the fielding schedule. Of note, most, if not all, BMD support was converted from matrix to core for FY22 execution.

Non-Embedded Support: Support outside of a Program Executive, Program, and/or Project Management Office core mission; sometimes manpower utilized on an as needed basis to provide an independent deliverable on a sub-contract-like basis that the employee does not take their daily instructions/approvals directly from PEO/Program/Project Management Staff. Examples include ATEC manpower conducting a test, a lab conducting research, or a contracting officer at ACC awarding a production contract.

Matrix Support Personnel (co-located with customer): Functional support personnel provided to a customer by a supplier to support enduring customer core work efforts. These personnel are assigned to the supplier and physically sit at the customer's location. Co-located matrix support personnel requirements are defined by an MOA, this MOA will outline specific skill sets for a specific period of time. Examples include, but are not limited to, engineering support, logistics support, administration support, quality assurance, etc. For PEO/PM community, must be a Department of Army Civilian.

Matrix Support Personnel (not co-located with customer): Functional support personnel provided to a customer by a supplier in support of the customers' requirements to support enduring work efforts. These personnel are assigned to the supplier and physically sit at the supplier's location. Non co-located matrix support personnel requirements are defined by an MOA, this MOA will outline specific skill sets for a specific period of time. Examples include, but are not limited to, engineering support, logistics support, administration support, quality assurance, etc.

  • RATES FOR FY 22

    FY 22 Rate Board Memoranda

    Command
    Pub Date
    Description
    Spreadsheet Report
    AFC-DEVCOM 08 SEP 21 Indirect rates (per work hour) developed based on:
    • 1. Three tiers of support
    • 2. Embedded vs Non-Embedded Support
    • 3. Cost Center
    **Download**
    AMC-ACC 02 AUG 21 Indirect rates (per work hour) developed via two tiers of support. Costs are broken out by each ACC Directorate/ Receiving Activity combination.
    • Tier 1: Standard ACC directorate indirect costs
    • Tier 2: ACC-APG location specific indirect costs
    **Download**
    AMC-AMCOM 02 AUG 21 Assessed indirect cost applied to either each touch time (direct) work-hour or work-year purchased. **Download**
    AMC-CECOM 02 AUG 21 Indirect rates established based on co-located and non co-located support. Indirect rates should be applied based on the applicable activity supplied. **Download**
    AMC-TACOM 02 AUG 21 Indirect rate developed based on three tiers of support. Rates are applied to each touch time (direct) work-year purchased.
    • Tier 1 is for all reimbursable support.
    • Tier 2 is for ILSC Reimbursable support. Tier 2 cost is additive to Tier 1 cost.
    • Tier 3 is for ILSC material fielding and training support. Tier 3 cost is additive to Tiers 1 & 2 costs.
    **Download**
    ATEC 30 AUG 21 Separate indirect rates approved for each identified test center. Rate should be applied for each touch time (direct) labor hour purchased. Additional information on methodology and computation of rate is provided. **Download**
    USACE-AGC N/A   Not Available