ALP and the State of Colorado Interest During Construction Walkthrough

FIN 07- 20 -10 -A Attachment A Figure 1
Attachment A
Figure 1
Reclamation Manual
Directives and Standards
INTEREST DURING CONSTRUCTION
PROCEDURES FOR COMPUTING SPREADSHEETS
1. GENERAL
Page 1 of 3
FIN 07 -20
After thoroughly researching the specifics of a given project and having determined the reimbursable
functions, multipurpose allocation percentages and applicable interest rates, set up a spreadsheet similar
to example on the following pages of this attachment.
A. Enter total construction costs for the year by cost authority /feature. Include all prior
years for advance planning and preconstruction costs in the first year of construction.
B. Determine net disbursements by entering the Federal disbursements for the year and the
annual change in contract holdbacks. Include all prior years' disbursements for advance
planning,and preconstruction costs in the first year of construction. Disbursements are
determined from the following:
(1) For years prior to FY 1989, use Line 14 of SF -133, if available.
(2) For FY 1989, subtract FAST GL 13110 11/30/88, balance from FAST GS
13110 9/30/88, balance and add the net of the 9/30/89, balances in FFS
SGL's 1015, 1016, and 1017.
(3) For years after FY 1989, add the net balances of SGL's 1015, 1016, and
1017.
(4) Determine the Conversion Percentage by dividing total net disbursements
by total costs for the current year.
C. Enter the total Miscellaneous Revenues for the year, if applicable, and allocate to each
reimbursable function or allocate by other means if appropriate.
D. Determine the Federal Investment Basis and calculate IDC for each reimbursable
function.
(1) For each reimbursable multipurpose function:
(a) Multiply total multipurpose costs by the reimbursable
function's multipurpose allocation percentage.
(b) Determine the cumulative results in (a).
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