The IA Regional Budget Staff has issued the FY 2028 Pay Cost spreadsheet and requests that it be completed and returned to the appropriate IA Regional Budget Staff no later than COB on Tuesday, November 10, 2026.
Instructions for completing the spreadsheet are provided below. If you have any questions or require assistance, please contact the appropriate IA Regional Budget Staff.
Please be sure to review each sheet.
All BIA and BIE tables are maintained separately, therefore data needs to be entered in separate tables.
There are two Salaries worksheets and two Hours worksheets making a total of four to complete, apart from Alaska and Pacific who will be further broken out by agency due to size.
SALARIES WORKSHEET
Enter Tribal base salaries without benefits that are paid from each budgeted program line.
Report recurring annual salaries only; do not include salaries resulting from one-time funding.
Enter amounts in actual dollars, such as $25,000 rather than 25.000, using PY Actual salaries for 2026. This is the same basis used to calculate Federal paycost.
If a Tribe participates in the Consolidated Tribal Government Program (CTGP), enter total TPA salaries on the CTGP line to avoid the need to reprogram paycost amounts after Enacted.
Please preserve all existing formulas and do not add or delete lines in the provided worksheets.
Salaries reported on TPA lines cannot exceed the Tribe’s total PY base funding for 2026, TPA Base Check available at the bottom of worksheet.
Complete the Year of Data table by entering an “X” in the appropriate box when the information is current or entering the year, when the most recent available information is older.
If a Tribe does not submit salary information, use the Tribe’s last available information. Please note that there is a four-year limit for nonresponse, after which the Tribe may not be eligible for pay increases. To resume or continue pay increases, the Tribe must submit updated salary information during the open data-call period established for the budget year.
If zero salaries are reported for any Tribe, written confirmation from the Region is required for each instance.
Regions are responsible for collecting paycost data from all Self-Governance Tribes.
Self-Governance Tribes may break out salaries by individual program; however, the total column must consolidate those amounts into the single Self-Governance line.
The TPA Base Check does not apply to Self-Governance Tribes because their compacts include other non-TPA funds.
HOURS WORKSHEET
This is a formula driven worksheet which will generate the FTE automatically based on the total hours entered.
FTE Q&A worksheet included in each file to help answer commonly asked questions with examples.