RES 2009-0629 - Agmt with New Community Development Corporation for business training and development program (C-i)
I.--
RECEIVED`,�4��� Planning Department
,� , Omaha/Douglas Civic Center
os'
® r.�;'�, 1819 Farnam Street,Suite 1100
'6114.�j � 09 JUN _5 AM I I' 04 Omaha,Nebraska 68183
°�A" . _ . (402)444-5150
°q 4y CITY C t r"j 1 r� Telefax(402)444-6140
�TFD FEBO).
O M A,H A, {r E B R A S K A Steven N.Jensen,AICP,LA
City of Omaha Director
June 16, 2009
Honorable President
And Members of the City Council,
The attached proposed Resolution approves a Community Development Block Grant (CDBG)
agreement in the amount of $150,000.00 between the City of Omaha and New Community
Development Corporation, a Nebraska Non-profit Corporation (NCDC), Kenneth Lyons,
President/CEO, 1701 North 24th Street, Suite 102, Omaha, Nebraska 68110, for the continuation
of the Micro Business Program. NCDC will use the CDBG funds for administration of a
program concerning start-up businesses and business plan development. This Agreement covers
the time period from January 1, 2009, through December 31, 2009.
This Project is included in the FY 2009 Consolidated Submission for Community Planning
Programs approved by the City Council on October 28, 2008, by Resolution 1492. Funds shall
be payable from the FY 2009 Community Development Block Grant Program, Award No. 293,
Project No. 2469.
Total project cost is estimated at $218,000.00. Sources of funds are a $150,000.00 CDBG Grant
and$68,000.00 in the form of private financing.
NCDC has been very successful in implementing the Micro Business Program. In 2008, 81 jobs
were created/retained; 81 persons graduated from 9 training sessions; and 298 hours of
individual technical assistance was provided to small entrepreneurs. The Micro Business
Program provided classroom training in both Spanish and English.
The Micro Business Program is an innovative approach to assist in providing training and
creating new employment opportunities for businesses with five or fewer employees, one of
which must be the owner.
Participants in this program must own or be associated with a micro-enterprise and meet low-
and moderate-income eligibility requirements. The Program is expected to: 1) have at least 80
participants in the training program; 2) have participants employ their best efforts to create a
minimum of 26 full-time equivalent new jobs available to low- and moderate-income persons; 3)
provide at least 300 hours of individual technical assistance; and 4)provide networking and other
business related assistance to program participants.
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O U O
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J
1
not the property owner, the applicant certificates with this
signature to be the authorized agent of the property owner.)
April 6,2009 Sportcenter Properties, LLC by Russell J. Kreikemeier
Date Submitted Print or Type Name of Applicant
h on the service side with a
healthy contingent support of retail and moderate-priced housing. Both Creighton and
UNMC medical centers generate opportunities for employment and for off-site use and
support services. The general demographics of the Midtown area are progressive in its
vision and have a stable base for healthy growth. As for the Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
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Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
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Honorable President
And Members of the City Council,
Page—2-
NCDC has a current Annual Contract Compliance Report Form (CC-1) on file. As is City policy
the Human Rights and Relations Director will review the Contract Compliance Ordinance to
ensure compliance with the Contract Compliance Ordinance.
Your favorable consideration of this Resolution will be appreciated.
Sincerely, Referred to City Council for Consideration:
J7- JL r e Li i/t07 — ,
Steven N. Jensen, AICP LA Date ayor's Office Date
,( Planning Director
Approved as to Funding: Approved:
X-0 ,-----
Carol Ebdon *4 Date uman Rights nd Re ations Dept. Date
Finance Director if4.01
Plnlsf1276-cover letter
0
O CD
Clerk44 Q
Approve .. : _i... o
Mayor ,
i
CDBG AGREEMENT
BETWEEN CITY OF OMAHA AND
NEW COMMUNITY DEVELOPMENT CORPORATION
A NEBRASKA NON-PROFIT CORPORATION
FOR
ADMINISTRATIVE SUPPORT OF THEMICRO-ENTERPRISE
BUSINESS DEVELOPMENT PROGRAM
JANUARY 1, 2009 THROUGH DECEMBER 31, 2009
Fiscal Year 2009
orable consideration of this Resolution will be appreciated.
Sincerely, Referred to City Council for Consideration:
J7- JL r e Li i/t07 — ,
Steven N. Jensen, AICP LA Date ayor's Office Date
,( Planning Director
Approved as to Funding: Approved:
X-0 ,-----
Carol Ebdon *4 Date uman Rights nd Re ations Dept. Date
Finance Director if4.01
Plnlsf1276-cover letter
0
O CD
Clerk44 Q
Approve .. : _i... o
Mayor ,
i
TABLE OF CONTENTS
SECTION 1 DEFINITIONS AND ABBREVIATIONS
SECTION 2 RESPONSIBILITIES OF CONTRACTOR
2.01 Overall Project Performance
2.02 Proposed Goals
2.03 Project Budget
2.04 Term of Agreement
SECTION 3 CONDITIONS FOR RECEIPT OF CITY FINANCING
3.01 Documents Required by City
3.01.1 Matching Funds
3.01.2 MBE/WBE Plan
3.01.3 Eligible Contractors
3.01.4 Funding Compliance Deadline
SECTION 4 PROJECT RESPONSIBILITIES OF THE CONTRACTOR
4.01 Eligible Use of Funds
4.02 Terms and Conditions
4.03 Breach of Agreement
4.04 Ineligible/Eligible Cost
SECTION 5 GENERAL ADMINISTRATION REQUIREMENTS OF CONTRACTOR
5.01 Financial Management
5.02 Documentation and Record-Keeping
5.03 Reports
5.04 Record Retention
5.05 Personnel and Participant Conditions
SECTION 6 CONTRACTOR'S COMPLIANCE WITH OTHER FEDERAL REGULATIONS
6.01 Environmental Review
6.02 Uniform Relocation act
SECTION 7 RESPONSIBILITIES OF THE CITY
7.01 Performance Monitoring
7.02 Payments
7.03 Progress Payments
7.04 Technical Assistance
31, 2009.
This Project is included in the FY 2009 Consolidated Submission for Community Planning
Programs approved by the City Council on October 28, 2008, by Resolution 1492. Funds shall
be payable from the FY 2009 Community Development Block Grant Program, Award No. 293,
Project No. 2469.
Total project cost is estimated at $218,000.00. Sources of funds are a $150,000.00 CDBG Grant
and$68,000.00 in the form of private financing.
NCDC has been very successful in implementing the Micro Business Program. In 2008, 81 jobs
were created/retained; 81 persons graduated from 9 training sessions; and 298 hours of
individual technical assistance was provided to small entrepreneurs. The Micro Business
Program provided classroom training in both Spanish and English.
The Micro Business Program is an innovative approach to assist in providing training and
creating new employment opportunities for businesses with five or fewer employees, one of
which must be the owner.
Participants in this program must own or be associated with a micro-enterprise and meet low-
and moderate-income eligibility requirements. The Program is expected to: 1) have at least 80
participants in the training program; 2) have participants employ their best efforts to create a
minimum of 26 full-time equivalent new jobs available to low- and moderate-income persons; 3)
provide at least 300 hours of individual technical assistance; and 4)provide networking and other
business related assistance to program participants.
,, Z w
0 Q
O U O
-� Cr O
/ w
J
1
not the property owner, the applicant certificates with this
signature to be the authorized agent of the property owner.)
April 6,2009 Sportcenter Properties, LLC by Russell J. Kreikemeier
Date Submitted Print or Type Name of Applicant
h on the service side with a
healthy contingent support of retail and moderate-priced housing. Both Creighton and
UNMC medical centers generate opportunities for employment and for off-site use and
support services. The general demographics of the Midtown area are progressive in its
vision and have a stable base for healthy growth. As for the Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
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SECTION 8 MUTUAL AGREEMENTS BETWEEN CITY AND DEVELOPER
8.01 Release of Information Laws
8.02 Applicable Laws
8.03 Interest of the City
8.04 Independent Contractor
8.05 Captions
8.06 Merger
8.07 Modification
8.08 Assignment
8.09 Strict Compliance
8.10 Termination
8.11 Reversion of Assets
8.12 Indemnification
8.13 Unenforceable Provisions
8.14 Disclosure of Lobbying
8.15 Notices
8.16 Applicability
L SECTION 9. DEFAULT PROVISIONS
9.
01 Remedies
SCHEDULE OF EXHIBITS AND ATTACHMENTS
-----
Carol Ebdon *4 Date uman Rights nd Re ations Dept. Date
Finance Director if4.01
Plnlsf1276-cover letter
0
O CD
Clerk44 Q
Approve .. : _i... o
Mayor ,
i
CDBG AGREEMENT
(FOR MICRO-ENTERPRISE PROGRAM)
THIS AGREEMENT is entered into by and between the City of Omaha and the New
Community Development Corporation, a Nebraska Non-profit Corporation, 1701 North 24th Street,
Suite 102, Omaha, Nebraska 68110 (sometimes hereinafter referred to as "NCDC") based on terms,
conditions and provisions as set forth below.
RECITALS:
WHEREAS, the City of Omaha (hereinafter referred to as "the City") is a municipal
corporation located in Douglas County, Nebraska, and is organized and existing under the laws of the
State of Nebraska, and is authorized and empowered to exercise all powers conferred by the State
constitution, laws, Home Rule Charter of the City of Omaha, 1956, as amended, and local ordinances,
including but not limited to, the power to contract; and,
WHEREAS, the City of Omaha has applied for and received Community Development Block
Grant (hereinafter referred to as "CDBG") Funds under Title I of the Housing and Community
Development Act of 1974, as amended, authorizes the use of CDBG funds for the development of
viable urban communities by providing decent housing, a suitable environment, and creating and
expanding economic development opportunities, principally for the purpose of benefiting low- and
moderate-income persons; and,
WHEREAS, NCDC's Micro-Enterprise Program was included in the City's FY 2009
Consolidated Submission for Community Planning and Development Programs (hereinafter referred to
as "Consolidated Plan"), outlining priorities, programs and funding allocations for the 2009 program
year, approved on October 28, 2008, by City Council Resolution No. 1492; and,
-4-
ting the Micro Business Program. In 2008, 81 jobs
were created/retained; 81 persons graduated from 9 training sessions; and 298 hours of
individual technical assistance was provided to small entrepreneurs. The Micro Business
Program provided classroom training in both Spanish and English.
The Micro Business Program is an innovative approach to assist in providing training and
creating new employment opportunities for businesses with five or fewer employees, one of
which must be the owner.
Participants in this program must own or be associated with a micro-enterprise and meet low-
and moderate-income eligibility requirements. The Program is expected to: 1) have at least 80
participants in the training program; 2) have participants employ their best efforts to create a
minimum of 26 full-time equivalent new jobs available to low- and moderate-income persons; 3)
provide at least 300 hours of individual technical assistance; and 4)provide networking and other
business related assistance to program participants.
,, Z w
0 Q
O U O
-� Cr O
/ w
J
1
not the property owner, the applicant certificates with this
signature to be the authorized agent of the property owner.)
April 6,2009 Sportcenter Properties, LLC by Russell J. Kreikemeier
Date Submitted Print or Type Name of Applicant
h on the service side with a
healthy contingent support of retail and moderate-priced housing. Both Creighton and
UNMC medical centers generate opportunities for employment and for off-site use and
support services. The general demographics of the Midtown area are progressive in its
vision and have a stable base for healthy growth. As for the Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
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WHEREAS, NCDC has submitted an application that provides for partial financing for the
continuation of the administration of the Micro-Enterprise Program for the period from January 1,
2009, through December 31, 2009 (hereafter referred to as the"Project"); and,
WHEREAS, the Consolidated Plan identified that this Project meets Community Development
Block Grant national objective benefiting low- and moderate-income limited clientele; and,
WHEREAS, the Project is a CDBG-eligible activity in that the Project qualifies as Micro-
Enterprise Assistance [24 C.F.R. 570.201 (o)), serves a low- and moderate-income limited clientele
and facilitates economic development by providing training, technical assistance, networking services,
and other general support to owners or developers of micro-enterprises; and,
WHEREAS, the fundamental goals of NCDC in administering this program are to:
1. Create and support a new classification of entrepreneurs by helping economically
disadvantaged persons become self-sufficient and start small home-based businesses.
2. Enable owners of small businesses to become self-sufficient through self-employment.
3. Create self-employment opportunities and increase the employability of participants
during this program period.
WHEREAS, the City wishes to enter into an Agreement with NCDC to assist the City in
utilizing such CDBG funds; and,
WHEREAS, the NCDC Grant Fund was included in the FY 2009 CDBG Program and
$150,000.00 was allocated to the Project; and,
WHEREAS, NCDC has indicated the total estimated cost to administer the Micro Enterprise
Program to be $218,000.00, consisting of an $150,000.00 CDBG Grant and $68,000.00 in the form of
private financing; and,
WHEREAS, NCDC is organized to aid in generating new jobs in distressed areas in North and
South Omaha by providing technical assistance and by creating a Micro-Enterprise Program; and,
-5 -
ss
Program provided classroom training in both Spanish and English.
The Micro Business Program is an innovative approach to assist in providing training and
creating new employment opportunities for businesses with five or fewer employees, one of
which must be the owner.
Participants in this program must own or be associated with a micro-enterprise and meet low-
and moderate-income eligibility requirements. The Program is expected to: 1) have at least 80
participants in the training program; 2) have participants employ their best efforts to create a
minimum of 26 full-time equivalent new jobs available to low- and moderate-income persons; 3)
provide at least 300 hours of individual technical assistance; and 4)provide networking and other
business related assistance to program participants.
,, Z w
0 Q
O U O
-� Cr O
/ w
J
1
not the property owner, the applicant certificates with this
signature to be the authorized agent of the property owner.)
April 6,2009 Sportcenter Properties, LLC by Russell J. Kreikemeier
Date Submitted Print or Type Name of Applicant
h on the service side with a
healthy contingent support of retail and moderate-priced housing. Both Creighton and
UNMC medical centers generate opportunities for employment and for off-site use and
support services. The general demographics of the Midtown area are progressive in its
vision and have a stable base for healthy growth. As for the Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
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WHEREAS, it is in the best interest of the City and the residents thereof that the City enter into
an Agreement with NCDC to provide CDBG funding in the amount not to exceed $150,000.00 for the
Project.
NOW, THEREFORE, IN CONSIDERATION OF THESE MUTUAL COVENANTS, the
parties do hereby agree as follows:
SECTION 1. DEFINITIONS AND ABBREVIATIONS.
The following terms shall have the following meanings for all purposes in this Agreement:
1.01 "City" shall mean—the City of Omaha, a Nebraska Municipal Corporation.
• 1.02 "Contractor" shall mean — the New Community Development Corporation, a Nebraska
Non-profit Corporation, (NCDC), 1701 North 24`h Street, Suite 102, Omaha, Nebraska
68110 (see Exhibit"A").
1.02.1 "NCDC" shall mean—the New Community Development Corporation.
1.03 "Director" shall mean—the Planning Director of the City of Omaha.
1.04 "Recipient" shall mean—the City of Omaha.
1.05 "Subrecipient" shall mean — a public or private non-profit agency, authority or
organization receiving CDBG funds to undertake eligible activities. In this Agreement,
the Subrecipient is the New Community Development Corporation.
1.06 "HUD" shall mean—the U.S. Department of Housing and Urban Development.
1.07 "CDBG Grant Funds" shall mean—that portion of the Community Development Block
Grant Program funds awarded to the City, subject to and conditioned upon actual
receipt of same by the City of Omaha, as may be available to grant during the FY 2009
program year for the use specified herein in an amount not to exceed $150,000.00
payable from the CDBG Economic Development Program, Award No. 293, Project No.
2469 subject to the terms, conditions and requirements of said Grant Fund Agreement.
1.07.1 "Grant" shall mean — Community Development Block Grant funds made
subject to terms, conditions and provisions of this Grant Agreement. The
grant amount of$150,000.00 shall be unsecured. NCDC shall perform Project
responsibilities as outlined in Section 2.01 herein during the term of this
Agreement. In the event these are unencumbered funds at the expiration of
term of the Agreement, these funds shall be de-obligated by the City. In the
event of default, gross negligence or other substantial non-compliance, the
amount of the Grant shall be due and payable immediately from NCDC to the
City.
-6-
a
minimum of 26 full-time equivalent new jobs available to low- and moderate-income persons; 3)
provide at least 300 hours of individual technical assistance; and 4)provide networking and other
business related assistance to program participants.
,, Z w
0 Q
O U O
-� Cr O
/ w
J
1
not the property owner, the applicant certificates with this
signature to be the authorized agent of the property owner.)
April 6,2009 Sportcenter Properties, LLC by Russell J. Kreikemeier
Date Submitted Print or Type Name of Applicant
h on the service side with a
healthy contingent support of retail and moderate-priced housing. Both Creighton and
UNMC medical centers generate opportunities for employment and for off-site use and
support services. The general demographics of the Midtown area are progressive in its
vision and have a stable base for healthy growth. As for the Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
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1.08 "Micro-Enterprise Program" or "Micro Business Program" or "Project" shall mean — a
program administered by NCDC that provides micro-enterprise training, technical
assistance, networking, and other general support to economically disadvantaged
persons to assist them in becoming self-sufficient and developing micro-enterprises.
NCDC partners with Catholic Charities so that services will be available in South
Omaha and will be available in Spanish.
1.09 "Micro-Enterprise" or "Micro Business" shall mean — a business that has five (5) or
fewer employees, one or more of whom owns the enterprise.
1.10 "Project Completion" shall mean - (1) the date all funds have been received by the
Contractor, and allocated to the Project, (2) the date all CDBG funds have been
disbursed and (3) the date all specified goals have been satisfied (Exhibit "E").
1.11 "Project Close Out" shall mean—the dates all project CDBG funds have been disbursed
and City has completed HUD close out procedures (24 C.F.R. 570.509 and OMB
Circular A-110 Subpart A(g)) (Exhibit"B").
1.12 "Neighborhood Revitalization Strategy Areas" (NRSA) shall mean — those areas
designated according to CPD Notice 96-01 of the CDBG Program that require
partnerships to stimulate reinvestment in human and economic capital and coordinated
strategies to address their needs. These areas are primarily residential, economically
distressed areas. See Exhibit"C" for area boundaries.
1.13 "Low-and-Moderate Income Person" shall mean — a person whose annual household
income does not exceed 80 percent of the median household income for the Omaha NE-
IA Metropolitan Statistical Area as determined and updated by HUD. Attached as
Exhibit "D" is the current Median Family Income Chart.
1.14 "CDBG" shall mean — that portion of the Community Development Block Grant
awarded to the City, subject to and conditioned upon actual receipt of same by the City
of Omaha, as may be available to grant during the FY 2009 program year for the use
specified herein in an amount not to exceed $150,000.00, subject to the terms,
conditions and requirements of said Agreement.
1.15 "Client" shall mean — a qualified participant making application to NCDC or Catholic
Charities to participate in technical assistance training or NCDC's Micro- Enterprise
Program.
1.16 "Program Income" shall mean — the gross income received by the Recipient or
Subrecipient directly generated from the use of CDBG funds (See Exhibit "F") (24
C.F.R. 570.500). When such income is generated by an activity that is only partially
assisted with CDBG funds, the income shall be prorated to reflect the percentage of
CDBG funds used (see Exhibit "G" attached hereto and incorporated herein by this
reference as though fully set forth). Any program income funds received during the
term of this Agreement shall be returned to the City within thirty (30) days prior to any
additional distribution of CDBG funds.
-7-
service side with a
healthy contingent support of retail and moderate-priced housing. Both Creighton and
UNMC medical centers generate opportunities for employment and for off-site use and
support services. The general demographics of the Midtown area are progressive in its
vision and have a stable base for healthy growth. As for the Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
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1.16.1 Reasonable program fees shall be permitted to be retained by the Subrecipient
and shall be exempt from this provision.
SECTION 2. RESPONSIBILITIES OF CONTRACTOR.
2.01 Overall Project Performance. The Contractor shall use Grant funds for the continuation
of the administration of the Micro-Enterprise Program and the marketing of the program
to qualified low- and moderate-income participants in accordance with the proposed
Scope of Work (Exhibit "E"). No Grant funds may be used for loan fund capitalization
or servicing of loans made through the Micro-Enterprise Program. While the primary
measurement of accomplishments will be the number of eligible persons participating in
the training program, performance related to the goals listed in Section 2 will also be
considered in determining compliance with the terms of this Agreement.
2.02 Proposed Goals. Using 2009 Grant funds, NCDC will provide its best efforts to
accomplish the following goals:
2.02.1 Eight (8) "Starting a Micro Business" training courses will be held,
including at least four sessions in Spanish; and,
2.02.2 Approximately 80 (unduplicated) eligible LM persons will participate in the
various training sessions offered and 50 of those will complete the classes
and write business plans; and,
2.02.3 Three hundred (300) hours of technical assistance will be provided to low
and moderate-income micro business entrepreneurs; and
2.02.4 Approximately 50 self-employment opportunities will be created (35 FT, 15
PT) and 10 jobs will be stabilized (7 FT, 3 PT). Of the jobs created or
stabilized, the Contractor expects more than 51% to be held by low and
moderate-income persons (Exhibit "D"). "Stabilized" shall mean to make it
possible to maintain and strengthen the current positions of an enterprise.
- 8 -
nt
awarded to the City, subject to and conditioned upon actual receipt of same by the City
of Omaha, as may be available to grant during the FY 2009 program year for the use
specified herein in an amount not to exceed $150,000.00, subject to the terms,
conditions and requirements of said Agreement.
1.15 "Client" shall mean — a qualified participant making application to NCDC or Catholic
Charities to participate in technical assistance training or NCDC's Micro- Enterprise
Program.
1.16 "Program Income" shall mean — the gross income received by the Recipient or
Subrecipient directly generated from the use of CDBG funds (See Exhibit "F") (24
C.F.R. 570.500). When such income is generated by an activity that is only partially
assisted with CDBG funds, the income shall be prorated to reflect the percentage of
CDBG funds used (see Exhibit "G" attached hereto and incorporated herein by this
reference as though fully set forth). Any program income funds received during the
term of this Agreement shall be returned to the City within thirty (30) days prior to any
additional distribution of CDBG funds.
-7-
service side with a
healthy contingent support of retail and moderate-priced housing. Both Creighton and
UNMC medical centers generate opportunities for employment and for off-site use and
support services. The general demographics of the Midtown area are progressive in its
vision and have a stable base for healthy growth. As for the Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
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2.02.5 Total Business Participants
Training in Workshops Total FTE Jobs Created/Stabilized
80 51
2.02.6 Minimum Number of Maximum Percent of Area
Low/Moderate Job Median Income Permitted for
Creations/Stabilized Low/Moderate Participants
26 80%
2.03 Project Budget. The Contractor asserts that the funding sources and amounts listed
below are committed prior to disbursement of City Grant funds.
FY 2009 CDBG $150,000.00
Private Funds $ 68,000.00
Estimated Project Cost $218,000.00
2.04 Term of the Agreement. This Agreement shall be in full force and effect beginning
January 1, 2009, and shall end on December 31, 2009. Eligible expenditures incurred
after January 1, 2009, but prior to execution of this Agreement may be submitted for
reimbursement in accordance with the terms of this Agreement. The Planning Director
may extend the term of this Agreement, but in no event shall the date extend beyond
March 31, 2010.
SECTION 3. CONDITIONS FOR RECEIPT OF CITY FINANCING.
3.01 Document Required by City. In no event shall the City assume any obligation to make
any or all of the above-referenced funding available, nor shall the City incur any
liability hereunder, unless and until the Contractor has submitted for and received the
prior approval of the Director of all of the documents listed below.
3.01.1 Evidence of Leveraged/Matching Funds. Contractor shall provide written
evidence that funds detailed in the Project Budget described in Section 2.03
herein have been committed or secured for this Project.
•
3.01.2 Minority/Women Owned Business Enterprise Plan. Contractor shall submit
to the Director for his review and approval a minority and women business
participation plan that discusses economic development and employment
opportunities. (See Attachment 4) These plans shall ensure that the
Contractor and its subcontractors will make their best efforts to ensure that
construction services, contracts and employment opportunities are
affirmatively marketed to women and members of minority groups. As used
in this Agreement, the term "women and members of minority groups" means
a business at least fifty-one percent (51%) owned and controlled and actively
managed minority ethnic race or women members. (Municipal Code, City of
Omaha, Nebraska, Sec. 10-191(h).
-9-
ipient directly generated from the use of CDBG funds (See Exhibit "F") (24
C.F.R. 570.500). When such income is generated by an activity that is only partially
assisted with CDBG funds, the income shall be prorated to reflect the percentage of
CDBG funds used (see Exhibit "G" attached hereto and incorporated herein by this
reference as though fully set forth). Any program income funds received during the
term of this Agreement shall be returned to the City within thirty (30) days prior to any
additional distribution of CDBG funds.
-7-
service side with a
healthy contingent support of retail and moderate-priced housing. Both Creighton and
UNMC medical centers generate opportunities for employment and for off-site use and
support services. The general demographics of the Midtown area are progressive in its
vision and have a stable base for healthy growth. As for the Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
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3.01.3 Eligible Contractors. Contractor hereby certifies that it is not currently, and
never has been, debarred or disqualified from participation in Federally-
funded projects. In addition, Contractor shall obtain a certificate from each
contractor or subcontractor to be used on this Project to the effect that each
contractor or subcontractor has not been debarred or disqualified by HUD (24
C.F.R. Part 5 and 24 C.F.R. 570.609). The Director shall approve all
contractors and subcontractors prior to being hired by the Contractor.
3.01.4 Funding Compliance Deadline. In the event that all conditions of funding are
not met on or before December 31, 2009, then this Agreement shall
automatically become null and void and the City shall not be deemed to have
assumed any obligation or liability hereunder.
SECTION 4. PROJECT RESPONSIBILITIES OF THE CONTRACTOR.
4.01 Eligible Use of Funds. The Contractor does hereby certify, contract and agree that any
and all funding obtained or made available hereunder shall be used solely and
exclusively for the purposes described herein.
4.01.1 Eligible use of funds for the Project include: administrative costs, client
training and technical assistance costs, networking costs, and the cost of
general support activities for persons starting/strengthening micro-enterprises.
Grant funds may not be used to capitalize/service loans or fund activities
related to the production or distribution of newsletters to persons other than
eligible participants and potential participants.
4.02 Terms and Conditions. The Contractor shall abide by all terms and conditions of this
Agreement.
4.03 Breach of Agreement. If through breach of this Agreement the Contractor fails to abide
by all terms and conditions as described herein, all CDBG funds previously provided to
the Contractor through fulfillment of this Agreement shall promptly be returned to the
City.
4.04 Ineligible Costs. The Contractor shall be responsible for payment of any Project costs
that exceed those specified in this Agreement.
4.04.1 Eligible Costs. The Contractor shall not request disbursement of funds
under this Agreement until•the funds are needed for payment of eligible
costs.
4.04.1.1 Eligible Costs to Subcontractor. Subcontractor for this Project
shall offer Micro-Enterprise Program services in South Omaha,
including training services in Spanish. In consideration for these
eligible services, Contractor may pay Subcontractor'a sum not to
exceed $50,000.00 for the term of this Agreement.
- io-
d with CDBG funds, the income shall be prorated to reflect the percentage of
CDBG funds used (see Exhibit "G" attached hereto and incorporated herein by this
reference as though fully set forth). Any program income funds received during the
term of this Agreement shall be returned to the City within thirty (30) days prior to any
additional distribution of CDBG funds.
-7-
service side with a
healthy contingent support of retail and moderate-priced housing. Both Creighton and
UNMC medical centers generate opportunities for employment and for off-site use and
support services. The general demographics of the Midtown area are progressive in its
vision and have a stable base for healthy growth. As for the Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
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SECTION 5. GENERAL ADMINISTRATIVE REQUIREMENTS OF CONTRACTOR.
Contractor agrees to comply with the following requirements:
5.01 Financial Management.
5.01.1 Accounting Standards. The Contractor agrees to comply with OMB Circular
A-110 and agrees to adhere to the accounting principles and procedures
required therein, utilize adequate internal controls, and maintain necessary
source documentation for all costs incurred. (Exhibit `B", attached hereto
and incorporated herein as though fully set forth).
5.01.2 Cost Principals. The Contractor shall comply with the requirements and the
standards of OMB Circular No. A-122, "Cost Principles for the Nonprofit
Organizations" (Exhibit "G"), and with the requirements of OMB Circular
A-110 (Exhibit `B"). Both Exhibits are attached hereto and incorporated
herein as though fully set forth.
5.01.2.1 Any deficiencies noted in audit reports must be fully cleared by
the Contractor within 30 days after receipt of audit by the
Contractor. Failure of the Contractor to comply with the above
audit requirements will constitute a violation of this Agreement
and may result in the withholding of future payments and may
constitute a default subject to default remedies referenced herein
in Section 9.
5.02 Documentation and Record-Keeping. All Contractor records with respect to any
matters covered in this Agreement shall be made available to the City, its designees or
the Federal Government, at any time during normal business hours, as often as the City
deems necessary, to audit, examine, and make excerpts or transcripts of all relevant
data. Any contract entered into by the contractor with any subcontractors shall include
this Section to ensure said access.
5.03 Reports. The Contractor shall submit to the City the following reports in accordance
with 24 C.F.R. 570.506 with the submission timelines as specified.
5.03.1 Program Reports. The Contractor shall provide reports to the Director and
notice of any significant problems and/or delays on this project. Reports
will be submitted at the time of each pay request, or, at a minimum, within
15 days following the end of the calendar year quarter. The program reports
are required until such time as all funds have been expended and the City
issues the final payment to the Contractor.
5.03.2 Participant Report. For each participant in the Micro Enterprise Program,
the Contractor shall retain the following records for five (5) years after the
expiration of this Agreement as specified in Section 2.04 of this Agreement.
For this Agreement,records shall be retained until December 31, 2014.
- 11 -
ched hereto and incorporated herein by this
reference as though fully set forth). Any program income funds received during the
term of this Agreement shall be returned to the City within thirty (30) days prior to any
additional distribution of CDBG funds.
-7-
service side with a
healthy contingent support of retail and moderate-priced housing. Both Creighton and
UNMC medical centers generate opportunities for employment and for off-site use and
support services. The general demographics of the Midtown area are progressive in its
vision and have a stable base for healthy growth. As for the Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
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5.03.2.1 Documentation. Contractor shall be permitted to document
training or technical assistance participation by having each.
participant complete a Training Participation Form in a format
similar to the document attached hereto as Exhibit "H", provided
that document includes, at a minimum, the following
information:
5.03.2.1.1 participant name(s)
5.03.2.1.2 home address/business address
5.03.2.1.3 location of home address or business address
relative to the Neighborhood Revitalization Strategy
Area (NRSA)boundaries (Exhibit"C")
5.03.2.1.4 self-certification of income eligibility by indicating
the actual annual household income and household
size or annual household income relative to 80% of
the Median Family Income (MFI) as determined and
revised annually by HUD. (Exhibit "D") Prior to
participant income self-certification, the Contractor
must provide the participant with a copy of the City
of Omaha Definition of Income (Attachment 1) and
have the participant sign an affidavit or other
document indicating that the income being reported
is accurate based upon that Definition. In addition
to obtaining the self-certification, the Contractor
must monitor the accuracy of self-certification by
conducting a third party verification of all sources of
income for at least ten percent (10%) of program
participants who do not reside or work in the NRSA
areas. Third-party income verification is not
required for participants residing within NRSA
boundaries (Exhibit "C") or whose micro-enterprise
is located within those boundaries as they are
assumed to qualify as low/moderate income.
5.03.2.1.5 number of jobs created and job titles
5.03.2.1.6 gender of head of household member for each
participant household or new employee/owner
5.03.2.1.7 ethnicity of employee/owner(Attachment 5)
5.03.2.1.8 race of employee/owner(Attachment 5)
5.03.2.1.9 number of new businesses assisted
5.03.2.1.10 number of existing businesses assisted
5.03.2.1.11 number of businesses assisted that provide goods
and services to meet the needs of a service area,
neighborhood, or community
5.03.3 Financial Status Reports. Contractor shall submit financial status reports
(OMB Circular A-110) (Exhibit "B") with pay requests. These reports shall
be due, at a minimum, 15 calendar days from the end of the calendar year
quarter. Attached as Exhibit "I", and incorporated herein by this reference as
though fully set forth, is a sample financial status report.
- 12-
term of this Agreement shall be returned to the City within thirty (30) days prior to any
additional distribution of CDBG funds.
-7-
service side with a
healthy contingent support of retail and moderate-priced housing. Both Creighton and
UNMC medical centers generate opportunities for employment and for off-site use and
support services. The general demographics of the Midtown area are progressive in its
vision and have a stable base for healthy growth. As for the Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
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5.04 Record Retention. The Contractor and its subcontractors shall maintain such records
and accounts, including property, personnel and financial records, as are deemed
necessary by the City to assure a proper accounting for all expenses. The Comptroller
General of the United States, or any of their duly authorized representatives, or any duly
authorized representatives of the City, as approved by the Director, shall have access to
any books, documents, papers, records and accounts of the Contractor, or its
subcontractors which are directly pertinent to this Project for the purpose of making
audit, examination, excerpts and transcriptions. Such records and accounts shall be
retained for five (5) years after expiration of the Agreement, or December 31, 2014. In
the event the term of the Agreement would be extended, the record retention period
would be extended for the additional time.
5.05 Personnel and Participant Conditions.
5.05.1 Contract Compliance Clause.
5.05.1.1 Section 10-192 of the Omaha Municipal Code, Equal Employment
Opportunity Clause (Attachment 2). The Contractor and its
subcontractors shall not discriminate against any employee or
• applicant for employment because of race, religion, color, sex, age,
national origin, familial or handicap status. As used herein, the
word "treated" shall mean and include, without limitation, the
following: recruited, whether by advertising or by other means;
compensated; selected for training, including apprenticeship;
promoted; upgraded; demoted; downgraded; transferred; laid off;
and terminated. The Contractor and its subcontractors agree to and
shall post in conspicuous places, available to employees and
applicants for employment, notices to be provided by the
contracting officers setting forth the provisions of this
nondiscrimination clause.
5.05.1.2 The _Contractor and its subcontractors shall, in all solicitations or
advertisements for employees placed by or on behalf of the
contractor, state that all qualified applicants will receive
consideration for employment without regard to race, religion,
color, sex, age, national origin, familial or handicap status.
5.05.1.3 The Contractor and its subcontractors shall send to each
representative of workers with which he has a collective bargaining
agreement or other contract or understanding a notice advising the
labor union or workers' representative of the contractor's
commitments under the equal employment opportunity clause of
the city and shall post copies of the notice in conspicuous places
available to employees and applicants for employment.
5.05.1.4 The Contractor and its subcontractors shall furnish to the Human •
Rights and Relations Director all federal forms containing the
•
- 13 -
unds.
-7-
service side with a
healthy contingent support of retail and moderate-priced housing. Both Creighton and
UNMC medical centers generate opportunities for employment and for off-site use and
support services. The general demographics of the Midtown area are progressive in its
vision and have a stable base for healthy growth. As for the Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
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information and reports required by the federal government for
federal contracts under federal rules and regulations, including the
information required by sections 10-192 to 10-194, inclusive, of the
Omaha Municipal Code and shall permit reasonable access to his
records. Records accessible to the Human Rights and Relations
Director shall be those, which relate to paragraphs 5.06.1.1 through
5.06.1.7 of this subsection and only after reasonable notice is given
the contractor. The purpose of this provision is to provide for
investigation to ascertain compliance with the program provided
herein.
5.05.1.5 The Contractor and its subcontractors shall take such actions with
respect to any subcontractor as the City may direct as a means of
enforcing the provisions of paragraphs 5.06.1.1 through 5.06.1.7
herein, including penalties and sanctions for noncompliance;
however, in the event the contractor becomes involved in or is
threatened with litigation as the result of such directions by the
City, the City will enter into such litigation as is necessary to
protect the interests of the City and to effectuate the provisions of
this division, and, in the case of contracts receiving federal
assistance, the contractor or the City may request the United States
to enter into such litigation to protect the interests of the United
States.
5.05.1.6 The Contractor shall file and shall cause his subcontractors, if any,
to file compliance reports with the Contractor in the same form and
to the extent as required by the federal government for federal
contracts under federal rules and regulations. Such compliance
reports shall be filed with the City's Human Rights and Relations
Director. Compliance reports filed at such times as directed shall
contain information as to the employment practices, policies,
programs and statistics of the Contractor, contractor and his
subcontractors.
5.05.1.7 The Contractor shall include the provisions of paragraphs 5.06.1.1
through 5.06.1.7 of this section, "Equal Employment Opportunity
Clause", and Section 10-193 in every contract, subcontract or
purchase order so that such provisions will be binding upon each
subcontractor or vendor. (Code 1980, Section 10-192; Ord. No.
35344, Section 1, 9-26-00).
5.05.2 Employment Insurance and Bonding. The Contractor shall purchase a blanket
fidelity bond covering all employees, at a minimum, in an amount equal to
cash advances from the City. The Contractor shall comply with bonding and
insurance requirements of OMB Circular A-110, Bonding and Insurance
(Exhibit "B").
•
- 14-
le to employees and applicants for employment.
5.05.1.4 The Contractor and its subcontractors shall furnish to the Human •
Rights and Relations Director all federal forms containing the
•
- 13 -
unds.
-7-
service side with a
healthy contingent support of retail and moderate-priced housing. Both Creighton and
UNMC medical centers generate opportunities for employment and for off-site use and
support services. The general demographics of the Midtown area are progressive in its
vision and have a stable base for healthy growth. As for the Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
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5.05.3 Workers' Compensation. The Contractor shall provide Workers'
Compensation. Insurance coverage for all employees involved in the
performance in this Agreement.
5.05.4 Section 3.- Employment of Low-Income Persons (Section 3 of HUD Act of
68, as amended, 1 U.S.C. 1701u). The Contractor shall make its best efforts
to comply with Section 3. (Attachment 3) The purpose of Section 3 is to
ensure that employment and other economic opportunities generated by HUD
assistance or HUD-assisted projects covered by Section 3 shall, to the greatest
extent feasible, be directed to low and very low-income persons, particularly
persons who are recipients of HUD assistance for housing.
5.05.5 Conflict of Interest. The Contractor agrees to abide by the provisions of 24
C.F.R. 570.611 with respect to conflicts of interest, and covenants that it
presently has financial interest and shall not acquire any financial interest,
direct or indirect, which would conflict in any manner or degree with the
performance of services required under this Agreement. The Contractor
further covenants that in the performance of this Agreement no person having
such a financial interest shall be employed or retained by the Contractor
hereunder. These conflict of interest provisions apply to any person who is an
employee, agent, consultant, officer or elected official or appointed official of
the City or any designated public agencies or subrecipients which are
receiving funds under the CDBG entitlement program.
SECTION 6. CONTRACTOR'S COMPLIANCE WITH OTHER FEDERAL REGULATIONS.
6.01. Environmental Review. The Contractor, if applicable, agrees to comply with the
following regulations insofar as they apply to the performance of this Agreement:
6.01.1 Clean Air Act, 42,U.S.C., 1857, et seq.
6.01.2 Federal Water Pollution Control Act, as amended, 33 U.S.C. 1251, et seq., as
amended 1318 relating to inspection, monitoring entry, reports and
information as well as other requirements specified in Section 114 and Section
308, and all regulations and guidelines issued thereunder.
6.01.3 Environmental Protection Agency (EPA) regulations pursuant to 40 C.F.R.
Part 50, as amended.
6.01.4 National Environmental Policy Act of 1969.
6.01.5 HUD Environmental Review Procedures (24 C.F.R. Part 58).
6.01.6 Flood Disaster Protection Act of 1973 (24 U.S.C. 4106 and P.L. 2234) in
regard to the sale, lease or other transfer of land acquired, cleared or improved
under the terms of the Agreement as it may apply to provisions of the
Agreement.
- 15 -
of OMB Circular A-110, Bonding and Insurance
(Exhibit "B").
•
- 14-
le to employees and applicants for employment.
5.05.1.4 The Contractor and its subcontractors shall furnish to the Human •
Rights and Relations Director all federal forms containing the
•
- 13 -
unds.
-7-
service side with a
healthy contingent support of retail and moderate-priced housing. Both Creighton and
UNMC medical centers generate opportunities for employment and for off-site use and
support services. The general demographics of the Midtown area are progressive in its
vision and have a stable base for healthy growth. As for the Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
ro m o I N N N N N N N N N N N N N N N N N N N N N N N N N N o f 0 m
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6.01.7 Historic Preservation requirements set forth in the National Historic
Preservation Act of 1966, as amended (16 U.S.C. 470) and the procedures set
forth in 36 C.F.R., Part 800, Advisory Council on Historic Preservation
Procedures for Protection of Historic Properties, insofar as they apply to the
performance of this Agreement. In general, this requires concurrence from the
State Historic Preservation Office for all rehabilitation and demolition of
historic properties that are forty-five years old or older or that are included on
a Federal, State or local historic property list.
6.02 Uniform Relocation Act. The Contractor shall comply with the applicable regulations of
the Uniform Relocation Act of 1970, as amended (URA) (42 U.S.C. 4601-4655), or
Section 104 (d) of the Housing and Community Development Act of 1974, as amended
(Section 104 (d)), which require relocation assistance be provided to resident owners,
tenants, businesses and other occupants that are displaced as a result of a federally-
assisted project. In the event that the Contractor or its agent displaces any tenant-
occupant of the property, it shall immediately notify the City in writing of the
circumstances surrounding said displacement.
SECTION 7. RESPONSIBILITIES OF THE CITY.
7.01 Performance Monitoring. The City will monitor the performance standards of the
Contractor as stated herein. Substandard performance as determined by the City will
constitute non-compliance with this Agreement. If action to correct such substandard
performance is not taken by the Contractor within a reasonable period of time after
being notified by the City, contract suspension or termination procedures may be
initiated.
7.02 Payments. It is expressly agreed and understood that the total amount to be paid by the
City under this Agreement shall not exceed $150,000.00 in CDBG funds. The payment
of these funds is subject to and conditioned upon actual receipt by the City of the same.
Should adequate funding not be available to the City, the City shall notify the
Contractor as soon as reasonably possible and the Agreement will be terminated.
7.02.1 Obligation for Payment. In no event shall the City become obligated to make
any payments for any work performed, materials furnished, expense incurred,
or any other expenditure of any kind whatsoever, unless same is expressly
included in this Agreement, nor shall the City incur any liability hereunder,
unless and until the Contractor has timely and fully complied with its duties
and obligations hereunder. No payments shall be made for any administrative
service incurred the Director deems to be:
7.02.2.1 Unacceptable or substandard; or,
7.02.2.2 Not in accordance with this Agreement or related contracts as
approved for this Project.
7.03 Progress Payments. Progress payments and final payment, as may be authorized by the
Director or his designated representative, are subject to:
- 16-
-7-
service side with a
healthy contingent support of retail and moderate-priced housing. Both Creighton and
UNMC medical centers generate opportunities for employment and for off-site use and
support services. The general demographics of the Midtown area are progressive in its
vision and have a stable base for healthy growth. As for the Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
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7.03.1 Receipt of requisite financial status reports, and participant and program
reports.
7.04 Technical Assistance. The Director shall assist the Contractor in the same manner the
Director provides technical assistance to other contractors to ensure compliance with
this Agreement.
SECTION 8. MUTUAL AGREEMENTS BETWEEN CITY AND CONTRACTOR.
8.01 Release of Information Laws. The Contractor specifically hereby states, agrees and
certifies that it is familiar with the limited purpose set forth in the Federal Laws, Rules
and Regulations, and in the laws of the State of Nebraska, for which personal
information requested may be used and that the information received will be used solely
for those limited purposes and not to harass, degrade or humiliate any person. The
information released shall be used for the limited purposes stated, and the Contractor
further agrees to indemnify and hold harmless the City of Omaha for any liability
arising out the improper use by the Contractor of information provided..
8.02 Applicable Laws. Parties to this Agreement shall conform to all existing and applicable
City ordinances, resolutions, state laws, federal laws, and all existing and applicable
rules and regulations. Nebraska law will govern the term and the performance under
this Agreement.
8.03 Interest of the City. Pursuant to Section 8.05 of the Home Rule Charter, no elected
official or any officer or employee of the City shall have a financial interest, direct or
indirect, in any City agreement. Any violation of this section with the knowledge of the
person or corporation contracting with the City shall render the Agreement voidable by
the Mayor or Council.
8.04 Independent Contractor. Nothing contained in this Agreement is intended to, or shall be
construed in any manner, as creating or establishing the relationship of
employer/employee between the parties. The Contractor shall at all times remain an
independent contractor with respect to the services to be performed under this
Agreement. The City shall be exempt from payment of all Unemployment
Compensation, FICA, retirement, life and/or medical insurance and Worker's
Compensation Insurance as the Contractor is an Independent Contractor.
8.05 Captions. Captions used in this Agreement are for convenience and are not used in the
construction of this Agreement.
8.06 Merger. This Agreement shall not be merged into any other oral or written agreement,
lease or deed of any type.
8.07 Modification. This Agreement and any related documents securing the financing
contain the entire agreement of the parties. No representations were made or relied
upon by either party other than those that are expressly set forth herein. No agent,
employee, or other representative of either party is empowered to alter any of the terms
- 17-
uthorized by the
Director or his designated representative, are subject to:
- 16-
-7-
service side with a
healthy contingent support of retail and moderate-priced housing. Both Creighton and
UNMC medical centers generate opportunities for employment and for off-site use and
support services. The general demographics of the Midtown area are progressive in its
vision and have a stable base for healthy growth. As for the Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
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O Nn .-N N 1f) M N) 7 Nn N) N) (0 to N 1n m M m No O) r m N Nn M No 7 ) o C N (�)) 5 go 'p
O r N M 7 N) m N m m { O r r r N r M r 7 r N 7 N ro N
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herein unless done in writing and signed by an authorized officer of the respective
parties, pursuant to Section 10-142 of the Omaha Municipal Code.
8.08 Assignment. The Contractor may not assign its rights or obligations under this
Agreement without the express prior written consent of the City.
8.09 Strict Compliance. All provisions of this Agreement and each and every document that
shall be attached shall be strictly complied with as written, and no substitution or
change shall be made upon written direction from authorized representatives of the
parties.
8.10 Termination. This Agreement may be suspended or terminated in accordance with 24
C.F.R. 85.43, Enforcement or C.F.R. 85.44, Termination for Convenience (Exhibit "J",
attached hereto and incorporated herein by this reference as though fully set forth).
Upon termination of this Agreement, all funds and interest in any account hereunder
shall become the property of the City and shall be returned to the City.
8.11 Reversion of Assets. Upon the expiration of this Agreement, the Contractor shall
transfer to the City of Omaha any CDBG funds on hand at the time of expiration and
any accounts receivable attributable to the use CDBG funds (24 C.F.R. 570.503(b)(8)).
8.12 Indemnification. The Contractor shall indemnify and hold the City harmless from and
against: (1) any and all claims arising from contracts between the Contractor and third
parties made to effectuate the purposes of this Agreement; and, (2) any and all claims,
liabilities or damages arising from the preparation or presentation of any of the work
covered by this Agreement.
8.13 Unenforceable Provisions. Any provision of this Agreement which is prohibited or
unenforceable in any jurisdiction shall, as to such jurisdiction, be in effect to the extent
of such prohibition or enforceability without invalidating the remaining provisions
hereof or affecting the validity or enforceability of such provision in any other
jurisdiction.
8.14 Disclosure of Lobbying. The Contractor shall certify and disclose, to the best of its
knowledge and belief, that:
8.14.1 No Federal appropriated funds have been paid or will be paid, by or on behalf
of the Contractor, to any person for influencing or attempting to influence an
officer or employee of Congress, or an employee of a Member of Congress in
connection with the awarding of any Federal contract, the making of any
Federal grant, the making of any Federal loan, the entering into of any
cooperative agreement, and the extension, continuation, renewal, amendment
or modification of any Federal contract, grant, loan, or cooperative agreement.
8.14.2 If any funds other than Federal appropriated funds have been paid or will be
paid to any person for influencing or attempting to influence an officer or
employee of any agency, a Member of Congress, an officer of employee of
Congress, or an employee of a Member of Congress in connection with this
- 18-
- 16-
-7-
service side with a
healthy contingent support of retail and moderate-priced housing. Both Creighton and
UNMC medical centers generate opportunities for employment and for off-site use and
support services. The general demographics of the Midtown area are progressive in its
vision and have a stable base for healthy growth. As for the Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
ro m o I N N N N N N N N N N N N N N N N N N N N N N N N N N o f 0 m
O 7 i V V V V V V V 7 7 VN' V V N7 V V 4 7 V V 7 V 7 V N7 7 V p 4? N m ro 0U
> a)
a0i F-> € o > i°
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W r r .-- r L N N ro NL 2
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Federal contract, grant, loan, or cooperative agreement, the Contractor shall
complete and submit standard Form-LLL, "Disclosure Form to Report
Lobbying", in accordance with its instructions.
• 8.14.3 The language of this certification be included in the award documents for all
subawards at all tiers, (including subcontracts, subgrants, and contracts under
grants, loans, and cooperative agreements) and that all subrecipients shall
certify and disclose accordingly.
8.15 Notices. The City and the Contractor hereby expressly agree that for purposes of
notice, including legal service or process, during the term of this Agreement, and for the
period of any applicable statute of limitations thereafter, the following named
individuals shall be authorized representatives of the parties:
1) City:
City of Omaha
Planning Department
1819 Farnam Street, Room 1111
Omaha,Nebraska 68183
2) Contractor:
New Community Development Corporation,
A Nebraska Non-profit Corporation
Kenneth Lyons, President/CEO
1701 North 24''' Street, Suite 102
Omaha,Nebraska 68110
In the event the authorized representative changes during the term of this Agreement,
prior written notice will be given to the respective party at the address noted above.
8.16 Applicability. This Agreement shall be binding upon the parties hereto.
SECTION 9. DEFAULT PROVISIONS.
9.01 Remedies. If, through any cause, the Contractor shall fail to fulfill in a timely and
proper manner any obligations under this Agreement, or violate any of the covenants,
representations or agreements hereof, the City may upon written notice terminate this
Agreement or such parts thereof as to this Agreement, and may require repayment of
Grant, in part or in full, for any damages caused to the City by reasons of such default
and termination.
•
- 19-
such provision in any other
jurisdiction.
8.14 Disclosure of Lobbying. The Contractor shall certify and disclose, to the best of its
knowledge and belief, that:
8.14.1 No Federal appropriated funds have been paid or will be paid, by or on behalf
of the Contractor, to any person for influencing or attempting to influence an
officer or employee of Congress, or an employee of a Member of Congress in
connection with the awarding of any Federal contract, the making of any
Federal grant, the making of any Federal loan, the entering into of any
cooperative agreement, and the extension, continuation, renewal, amendment
or modification of any Federal contract, grant, loan, or cooperative agreement.
8.14.2 If any funds other than Federal appropriated funds have been paid or will be
paid to any person for influencing or attempting to influence an officer or
employee of any agency, a Member of Congress, an officer of employee of
Congress, or an employee of a Member of Congress in connection with this
- 18-
- 16-
-7-
service side with a
healthy contingent support of retail and moderate-priced housing. Both Creighton and
UNMC medical centers generate opportunities for employment and for off-site use and
support services. The general demographics of the Midtown area are progressive in its
vision and have a stable base for healthy growth. As for the Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
ro m o I N N N N N N N N N N N N N N N N N N N N N N N N N N o f 0 m
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IN WITNESS WHEREOF, the parties have executed this Agreement as of the date indicated
below:
ATTEST: - - CITY OF OMAHA:
C T. CLERK rate YOR HE CITY F OMAHA ate
OFTHE.CITY OF OMAHA .
NEW COMMUNITY DEVELOPMENT
WITNESS: CORPORATION, a Nebraska Non-profit
Corporation
4).fula.):0
By: 41...L. 46)
Kenneth Lyons, President/CEO /414—"
o 9
Date Date
APPROVED AS TO FORM:
(0/4/01
ASSISTANT CITY ATTORNEY Date
- 20 -
emedies
SCHEDULE OF EXHIBITS AND ATTACHMENTS
-----
Carol Ebdon *4 Date uman Rights nd Re ations Dept. Date
Finance Director if4.01
Plnlsf1276-cover letter
0
O CD
Clerk44 Q
Approve .. : _i... o
Mayor ,
i
SCHEDULE OF EXHIBITS
Agreement
Exhibit Location Description
A 1.02 Article of Incorporation, Bylaws, Corporate
Resolution, Board Members
B 1.11, 5.01.1, OMB Circular A-110
5.01.2, 5.03.3,
and 5.05.2
C 1.12 and 5.03.2.1.3 Neighborhood Revitalization Strategy Areas
D 1.13, 2.02.4 and Median Family Income Chart, Definition
5.03.2.1.4 of Income
E 1.10 and 2.01 Scope of Work
F 1.16 Definition - Program Income
G 1.16 and 5.01.2 OMB Circular A-122
H 5.03.2 Participant Report
I 5.03.3 Financial Status Report
J 8.10 Termination- C.F.R. 85.43 - 85.44
ATTACHMENTS:
1 City of Omaha Definition of Income
2 Equal Opportunity Clause
3 Section 3 Clause
4 Minority and Women Business Plan
5 Race and Ethnic Data Reporting Form(HUD-27061-H)
p l n l sf12 76-agre em en t
-21 -
New Community Development Corporation,
A Nebraska Non-profit Corporation
Kenneth Lyons, President/CEO
1701 North 24''' Street, Suite 102
Omaha,Nebraska 68110
In the event the authorized representative changes during the term of this Agreement,
prior written notice will be given to the respective party at the address noted above.
8.16 Applicability. This Agreement shall be binding upon the parties hereto.
SECTION 9. DEFAULT PROVISIONS.
9.01 Remedies. If, through any cause, the Contractor shall fail to fulfill in a timely and
proper manner any obligations under this Agreement, or violate any of the covenants,
representations or agreements hereof, the City may upon written notice terminate this
Agreement or such parts thereof as to this Agreement, and may require repayment of
Grant, in part or in full, for any damages caused to the City by reasons of such default
and termination.
•
- 19-
such provision in any other
jurisdiction.
8.14 Disclosure of Lobbying. The Contractor shall certify and disclose, to the best of its
knowledge and belief, that:
8.14.1 No Federal appropriated funds have been paid or will be paid, by or on behalf
of the Contractor, to any person for influencing or attempting to influence an
officer or employee of Congress, or an employee of a Member of Congress in
connection with the awarding of any Federal contract, the making of any
Federal grant, the making of any Federal loan, the entering into of any
cooperative agreement, and the extension, continuation, renewal, amendment
or modification of any Federal contract, grant, loan, or cooperative agreement.
8.14.2 If any funds other than Federal appropriated funds have been paid or will be
paid to any person for influencing or attempting to influence an officer or
employee of any agency, a Member of Congress, an officer of employee of
Congress, or an employee of a Member of Congress in connection with this
- 18-
- 16-
-7-
service side with a
healthy contingent support of retail and moderate-priced housing. Both Creighton and
UNMC medical centers generate opportunities for employment and for off-site use and
support services. The general demographics of the Midtown area are progressive in its
vision and have a stable base for healthy growth. As for the Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
ro m o I N N N N N N N N N N N N N N N N N N N N N N N N N N o f 0 m
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.. -- r -., ! �':.:.;s . .
It.cl • y ` ll R.
. . 1!!I i '
• :i �� . . .. ..
•
ARTICLES OF INCORPORATION r'-
OF
NEW COMMUNITY DEVELOPMENT CORPORATION( ;,.... `)
•
The undersigned citizens of the State of Nebraska, acting as
Incorporators of a corporation organized under the Nebraska
Nonprofit Corporation Act, adopt the following Articles of
Incorporation:
ARTICLE I.
NAME .
The name of this corporation is: New Community Development
Corporation.
ARTICLE II.
DURATION
s The corporation shall have perpetual existence.
ARTICLE III.
MEMBERS
The corporation shall have no members.
• ARTICLE IV.
• PURPOSES
The corporation is organized exclusively for charitable
. purposes, including, for such purposes, the making of distributions
td organizations that qualify as exempt organizations under Section
,; 501(c) (3)" of..the.'Internal Revenue Code or corresponding section of
any 'future- Federal Tax Code, and also including, without
.. .-
limitation, ' .: the development, construction, financing, and
management .of -affordable housing for low-income persons, and any
lawful activity appropriate or otherwise related to the
. accomplishment of such purposes.
•
ARTICLE V.
• ORGANIZATION AND OPERATION IN SUPPORT OF
jy. �A UNITED METHODIST COMMUNITY CENTERS, INC.
The corporation is hereby organized, and shall at all times be
operated, exclusively .for the benefit of, to perform the functions
of, or to-carry'car out the rp idte ,Wethodist Community
rY pu oses ::of... n �*•. •
L Centers, Inc. of Omaha; Nebraskaan-x•
ti corporation of the $ ection 501(c:'• :-'f
kind7ndescr-beck" ... . ;,�,
s, 5 0 9{a) (1) aad ? 1
509(a) (2) of the Internal "Revenue�: Q' yt g s'""'E'"' - -
a = t;,:at all• time • ern i 'r
operated, 'supervised or controile u'o�; ,•., ""'
P p
United Methodist communit Cen•te :. nseetora with 4
y « 1,•. -`' " `c'rporation sa= _ �.
never•be controlled by one or. more,Ra :��=:�,t Th> ersons (as defxn-. hst.7
in Section. 4946 of the Internal yRc ;;'4: y.,'M•;i;e ;than as ma.: ,M.
expressly permitted by the ::.pro .i�sfon �. -•r' • 509 a 3 r'�
the Code, or corres ondin Sec f ( ) ( ) Coy
. P •,.qi. c s� S pa federal Tax Coa 4�T:,ik '"
p dtA woo- y; I j4a #e
The managemen: :,afid r•irectiorx�.�q orporatiOn shal I_ � - --fi .
vested in its Board of Directors. `'"
The number of Directors of the corporation shall be fixed by
L the bylaws of the corporation, but shall not be less than three
(3) . The names and addresses of the persons who shall serve as the ,
initial Directors are as follows:
i
Deborah L. Brockman
FAMILY HOUSING ADVISORY SERVICES, INC.
2416 Lake Street
Omaha, Nebraska 68111
• v
he Omar Baking Company
Building it is positioned in a strategic location between the two medical centers and just
off Cuming Street, a corridor which has great promise as a primary connector and arterial
from Midtown area to the `Node', Creighton and Qwest Center Omaha. Along with
location, the other key components that make the Omar Building an attractive target for
business and non-profits to locate or re-locate is the combination of economy, easy
access, function and working environment.
C' 1 State Zip
n Email Address: ,/�S(R tJ� de,99(( d,oA)j
Cty State Zip
Email Address: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
ro m o I N N N N N N N N N N N N N N N N N N N N N N N N N N o f 0 m
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W r r .-- r L N N ro NL 2
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- J
d°e ARTICLE IX.
.11,41
DISPOSITION OF ASSETS UPON DISSOLUTION
Upon the dissolution of the corporation, the Board of
Ole Directors shall, after paying or making provision for the payment
of all of the liabilities of the corporation, dispose of all of the
0141 assets of the corporation, exclusively to 'organizations which
qualify under the provisions of Section 501(c) (3) of the Internal
__
Revenue Code and its regulations, or to a local or state government -
or the federal government, or an agency thereof for a public
41011 purpose.
21440
ARTICLE X.
440
INITIAL REGISTERED OFFICE AND INITIAL REGISTERED AGENT
• The street address of the initial registered office of the
corporation is 700 First National Plaza, 11404 West Dodge Road,
Omaha, Nebraska 68154.
The name of its initial registered agent at
g such address
4410 Charles P. Pike. is
The Board of Directors by
appropriate resolution -
sue thepower and shall have
authorityto ch
ange
th
e -
location -
of the
office of the corporation registered
rp ration and to change •g4i`- - '`'the designation of the registered agent of the.co orat• _
rp ion.
140 ARTICLE XI. I'
BYLAWS
Theinitial = =
_ -of the
corporation shall be adopted bythe me Board of Directors and may =
be am
ended
-
by
the Board -
• of - -any
regular or special Directors at r:si; :•
9u p cial meetingcalled - -
for thatpurpose - -- -
40
.
• ARTICLE XII. =G `'i- k-
40 AME`I AM
ENDMENT
:1: - -
These Articles of Incorporation =rP may be amended
AI by the Board of Di upon adoption =
rectors. of a resolution
setting
fortamendment --
4 h the -
in the
h ma
nner
n e n r
pro
vided
i d e
P d by law; provided, however, no �::.:::. ::::.::.::::=;:•:.-::_:.:_,:........ ....:;.::.,.;;:..
amendment of the Articles may be adopted which " ''' '' '''`
41 in any way the exempt status ofcorporation
P changes ora izatios
the co orat'o ''- ,-_` = .'_s�_<::_ '_.
existing exclusively for charitable purposes.r1 n as an organizatior.
i
441
AlitRTICLE XIII.
INCORPORATORS -
06 The
names
an
d
d add
resses
s ses of. the incorporators are as follows:
Charles P. Fike•
• ...;.:.......................
.:.--.::.- ,..
SCHMID,. MOONEY & FREDERICK; P.C. " ;^:c .: `;::: '`:`-: =:` : -a
700 First National Plaza " •:
46 11404 West Dodge Road
41 Omaha, Nebraska 68154
Michael B. Mar
oney 41
_ _ _ _
UNITED METHODIST COMMUNITY CENTERS, INC.
11 2001 North 35th Street
41
Omaha, Nebraska 68111
IN WITNESS WHEREOF, the above and foregoing Articles of
1) Incorporation are executed this 30th day of January, 1992.
--� = _
C arles P. Fike, Incorporator _____- _
) . . --/kez..14.77". 4.,( z.e.7.te„„
Michael B. Maroney, Incoi ator
•
-3-
s: _of 4n u �G V r9 Loy, ^e
comply with the Contract Compliance Ordinance and have on file with the Human Relations Department the Contract
Compliance Report(Form CC-1).This report shall be in effect for 24 months from the date received by the Human Relations Department Any questions regarding the Contract Compliance
Ordinance or PBE/DBE Listings should be directed to the Human Relations Department at 402-444-5055. r
(Please Print Legibly or Type) Firm I h .1/ WEST T tell) Incorporate 'n ,(/E fSIY+h
(State)
Name &d/t A'S cJ. G&lud o Signature �/
Title Pi ty fli Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
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r
-
I
1 �G `7 s
'� EOC-a. PAGE_ =
Rodney A. Conser = '
AT&T NETWORK SYSTEMS _
120th & 'Z' Streets = - -_�J
1LS
Omaha, Nebraska 68137 -
L' Charles P. Fike _ _-
SCHMID, MOONEY & FREDERICK, PC _ - _
11404 West Dodge Road = --=__
700 First National Plaza - `-` 4``wrF`"
Omaha, Nebraska 68154 "
Delmar R. Givehand, Jr. ='y = f. .
HUMAN COMMUNITY RELATIONS DEPARTMENT � .-- ,,,.+
OMAHA PUBLIC SCHOOLS --- =Y"~
3215 Cuming Street :�ti_ a.
•. Omaha, Nebraska 68131 • =` ' ___ '�`
lo
Michael a. Maroney = ""'
UNITED METHODIST COMMUNITY CENTERS, INC. =
• 2001 North 35th Street - =
•
Omaha, 'Nebraska 68111
Charles A. Peters =__
MEGA CORPORATION = --=
12046 Pacific Street ; _ = -
Omaha, Nebraska 68154 _
ARTICLE VII. --
POWERS • at. -_
Subject to the express limitation J xP that the corporation shall =
neither have nor exercise any i power, nor shall it engage direct
directly . - -
or indirectlyin anyactivity _ -
that shall invalidate its stat -
as a corporation that is• exempt '"•'``` .?r"•
rP p from federal income taxation as an '���:d'ti;;=��:•:::.-:,= .,...,• :..::.:::. :;-,=:;;°
organization described in Section 501(c) (3) of the Internal Revenue
Code, or corresponding section of any future Federal Tax Code; or
(b) as a corporation to which
rP contributions are deductible under -
Section 170(c) (2) of the Internal Revenue Code, or corresponding
section of anyfuture Federal Tax Code,
e, the co oration shall have
andpossess all owe
powers and rights conferred upon corporations _ - - -p by the Nebraska Nonprofit Ca oration• P rP Act and any enlargement �of such `'_" "'"' •''- -=' •°'_=` -: =-•:
` owers conferred bysubsequent
P legislative acts; and; in addition, :
the corporation shall v rp have and exercise all powers -_ - _ _ F,H.
otherwise and rights, not _ �`"r� '
denied nonprofit corporations bythe laws o .:; •'
f` . f the State of
Nebraska, as are necessary; suitable, proper, convenient' or _
expedient to the attainment of the purposes - -
p rp s set forth in Article _ _ ,. :-.; :
: • IV. hereof. --.- _
.. ...... .. .. .. .:::..
•
•
ARTICLE VIII. : ::':..:_.:..: .;,;1'
LIMITATIONS OF POWER ......: ... ..:.. .:..:,.:: .: ...:.:.. .
Na•
part of the net earnings of the corporation shall inure to
the benefit of, or be distributable to •its members, directors,
officers or other private persons, except that the corporation
shall be authorized and empowered to pay reasonable compensation "'
for services rendered and to make payments and distributions in
furtherance of the purposes set forth in these Articles. No
substantial part of the activities of the corporation shall be the
carryingon of propaganda, or otherwise attempting to influence _ -
legislation, and the corporation shall not participate in, or
intervene in (including the publishing or distribution of
statements) anypolitical campaign I P qn on behalf of or in opposition to . .:_.= :• ' :` _
any candidate for public office. Notwithstanding any other -
provision of these Articles, the corporation shall not carry on any•
.31.
activities not permitted to be carried on (a) by a corporation
exempt . from Federal Income Tax under Section 501(c) (3) of the -_ '
40 Internal Revenue Code, or corresponding section) of any future _
Federal Tax Law, or (b) by a 'corporation, contributions to which
are deductible under Section 170(c) (2) of the Internal Revenue Code
or corresponding section of a future Internal Revenue Code. __
-2- _- _ •
:� __ __ .-
Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
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AMENDMENTTO1111111I1il liii!liii!11111 11111 A
1000424129 Pgs• 2 III!
NE Sec of St eie - CORP
NEW COMMUNITY DEVELOPMENT CORP
Filed: 11/05/2003 03:58 PM
ARTICLES OF INCORPORATION
OF
• NEW COMMUNITY DEVELOPMENT CORPORATION
On the 13th day of October, 2003, the Articles of Incorporation of New
Community Development Corporation, a Nebraska Nonprofit Corporation, were
r. .• amended by deleting the then-existing Article V (Organization and Operation in
Support of United Methodist Community Centers, Inc.) in its entirety, and replacing it
C with a new Article V, as follows:
. •
ARTICLE V
t'
PUBLIC BENEFIT CORPORATION
i3
The corporation is and shall be a public benefit corporation as defined in
Sections 21-1914(26) and 21-19,177(3) of the Nebraska Nonprofit Corporation Act.
is
The following statements are made, as required by Section 21-19,109 of the
Nebraska Nonprofit Corporation Act:
1. New Community Development Corporation is a non-member
organization; therefore there was no requirement for any member approval of
the foregoing Amendment.
2. The Amendment was approved at a duly called and held meeting of
the Board of Directors of New Community Development Corporation by a
majority of the Board of Directors in office at the time of adoption of the
asse
Amendment.
280
214 3. Adoption of the Amendment did not require approval of any person or
all invalidate its stat -
as a corporation that is• exempt '"•'``` .?r"•
rP p from federal income taxation as an '���:d'ti;;=��:•:::.-:,= .,...,• :..::.:::. :;-,=:;;°
organization described in Section 501(c) (3) of the Internal Revenue
Code, or corresponding section of any future Federal Tax Code; or
(b) as a corporation to which
rP contributions are deductible under -
Section 170(c) (2) of the Internal Revenue Code, or corresponding
section of anyfuture Federal Tax Code,
e, the co oration shall have
andpossess all owe
powers and rights conferred upon corporations _ - - -p by the Nebraska Nonprofit Ca oration• P rP Act and any enlargement �of such `'_" "'"' •''- -=' •°'_=` -: =-•:
` owers conferred bysubsequent
P legislative acts; and; in addition, :
the corporation shall v rp have and exercise all powers -_ - _ _ F,H.
otherwise and rights, not _ �`"r� '
denied nonprofit corporations bythe laws o .:; •'
f` . f the State of
Nebraska, as are necessary; suitable, proper, convenient' or _
expedient to the attainment of the purposes - -
p rp s set forth in Article _ _ ,. :-.; :
: • IV. hereof. --.- _
.. ...... .. .. .. .:::..
•
•
ARTICLE VIII. : ::':..:_.:..: .;,;1'
LIMITATIONS OF POWER ......: ... ..:.. .:..:,.:: .: ...:.:.. .
Na•
part of the net earnings of the corporation shall inure to
the benefit of, or be distributable to •its members, directors,
officers or other private persons, except that the corporation
shall be authorized and empowered to pay reasonable compensation "'
for services rendered and to make payments and distributions in
furtherance of the purposes set forth in these Articles. No
substantial part of the activities of the corporation shall be the
carryingon of propaganda, or otherwise attempting to influence _ -
legislation, and the corporation shall not participate in, or
intervene in (including the publishing or distribution of
statements) anypolitical campaign I P qn on behalf of or in opposition to . .:_.= :• ' :` _
any candidate for public office. Notwithstanding any other -
provision of these Articles, the corporation shall not carry on any•
.31.
activities not permitted to be carried on (a) by a corporation
exempt . from Federal Income Tax under Section 501(c) (3) of the -_ '
40 Internal Revenue Code, or corresponding section) of any future _
Federal Tax Law, or (b) by a 'corporation, contributions to which
are deductible under Section 170(c) (2) of the Internal Revenue Code
or corresponding section of a future Internal Revenue Code. __
-2- _- _ •
:� __ __ .-
Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
ro m o I N N N N N N N N N N N N N N N N N N N N N N N N N N o f 0 m
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-tis
w STATE OF NEBRASKA • SECRETARY OF STATE'S OFFICE
1445 "K" ST. • STATE CAPITOL SUITE 1301 • LINCOLN, NE • 68509
BUSINESS SERVICES DIVISION
.64
CORPORATIONS UNIFORM COMMERCIAL CODE NOTARY
P.O.BOX 94608 P.O.BOX 95104 P.O.BOX 95104
(4-02) 471-4079 (402) 471-4080 (402) 471-2558
Se
JOHN A. GALE DEBBIE PESTER
41 Secretary of State November 5, 2003 Director
Rib
CHARLES P. FIDE
ale SUITE 200
12020 SHAMROCK PLAZA
OMAHA, NE 68154
Iwo ACKNOWLEDGEMENT OF FILING
The attached documents were filed with the Nebraska Secretary of State's Office,
Corporation Division. A label has been affixed to each filing signifying the filing stamp for
the Nebraska Secretary of State's Office, Corporation Division. This filing label indicates
the date and time of the filing and also references a document number that can be used to
reference this filing in the future.
12049 ACBNOWJ.FDGEMENT OF FILING FEES RECEIVED
Action/Service Company/Entity Name Fee Received
Amendment NEW COMMUNITY DEVRT OPMENT 5.00
146 CORPORATION
Per Page Charge NEW COMMUNITY DEVELOPMENT 10.00
CORPORATION,
'total Fees Received $15.00
ra)416
Tami
Filing Officer
A
A
A
A
A
A
Directors in office at the time of adoption of the
asse
Amendment.
280
214 3. Adoption of the Amendment did not require approval of any person or
all invalidate its stat -
as a corporation that is• exempt '"•'``` .?r"•
rP p from federal income taxation as an '���:d'ti;;=��:•:::.-:,= .,...,• :..::.:::. :;-,=:;;°
organization described in Section 501(c) (3) of the Internal Revenue
Code, or corresponding section of any future Federal Tax Code; or
(b) as a corporation to which
rP contributions are deductible under -
Section 170(c) (2) of the Internal Revenue Code, or corresponding
section of anyfuture Federal Tax Code,
e, the co oration shall have
andpossess all owe
powers and rights conferred upon corporations _ - - -p by the Nebraska Nonprofit Ca oration• P rP Act and any enlargement �of such `'_" "'"' •''- -=' •°'_=` -: =-•:
` owers conferred bysubsequent
P legislative acts; and; in addition, :
the corporation shall v rp have and exercise all powers -_ - _ _ F,H.
otherwise and rights, not _ �`"r� '
denied nonprofit corporations bythe laws o .:; •'
f` . f the State of
Nebraska, as are necessary; suitable, proper, convenient' or _
expedient to the attainment of the purposes - -
p rp s set forth in Article _ _ ,. :-.; :
: • IV. hereof. --.- _
.. ...... .. .. .. .:::..
•
•
ARTICLE VIII. : ::':..:_.:..: .;,;1'
LIMITATIONS OF POWER ......: ... ..:.. .:..:,.:: .: ...:.:.. .
Na•
part of the net earnings of the corporation shall inure to
the benefit of, or be distributable to •its members, directors,
officers or other private persons, except that the corporation
shall be authorized and empowered to pay reasonable compensation "'
for services rendered and to make payments and distributions in
furtherance of the purposes set forth in these Articles. No
substantial part of the activities of the corporation shall be the
carryingon of propaganda, or otherwise attempting to influence _ -
legislation, and the corporation shall not participate in, or
intervene in (including the publishing or distribution of
statements) anypolitical campaign I P qn on behalf of or in opposition to . .:_.= :• ' :` _
any candidate for public office. Notwithstanding any other -
provision of these Articles, the corporation shall not carry on any•
.31.
activities not permitted to be carried on (a) by a corporation
exempt . from Federal Income Tax under Section 501(c) (3) of the -_ '
40 Internal Revenue Code, or corresponding section) of any future _
Federal Tax Law, or (b) by a 'corporation, contributions to which
are deductible under Section 170(c) (2) of the Internal Revenue Code
or corresponding section of a future Internal Revenue Code. __
-2- _- _ •
:� __ __ .-
Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
ro m o I N N N N N N N N N N N N N N N N N N N N N N N N N N o f 0 m
O 7 i V V V V V V V 7 7 VN' V V N7 V V 4 7 V V 7 V 7 V N7 7 V p 4? N m ro 0U
> a)
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W r r .-- r L N N ro NL 2
C I-• I ~ p c F m
2 O ' W y- ro o m NT
Q Z CU 2 m CU o
3.3 At least 51% of the Board of Directors of the corporation shall
consist of low- and moderate-income residents of its geographic
area of operation, owners or senior officers of private
establishments and other institutions located in and serving its •
geographic area of operation, or representatives of low- and
moderate-income neighborhood organizations located in its
-40
geographic area of operation.
•
i 3.4 At least one-third of the Board of Directors of the corporation shall
consist of residents of low-income neighborhoods, other low-
s. income community residents, or elected representatives of low-
income neighborhood organizations. For purposes herein,
"community" shall have the meaning as ascribed in 24 CFR Subtitle
g
40 A, Section 92.2 (" a neighborhood or neighborhoods, city, county or
metropolitan area").
' 3.5 The corporation shall provide a formal process for low-income
program beneficiaries to advise the corporation in its decisions
regarding the design, siting, development and management of
124110
affordable housing projects.
3.6 While it is not contemplated that any public official shall be selected
as a Board member of the corporation, in the event any such official
411, or officials should ever be so selected, no more than one-third of
the Board of Directors shall be public officials, including any
employee of the City of Omaha.
4
4
The undersigned Assistant Secretary of New Community Development
Corporation hereby certifies that the above and foregoing First Amendment to the
Amended and Restated Bylaws of the corporation dated October 13, 2003, was
duly and lawfully adopted on the 30th day of June, 2004, by a majority of the
Board of Directors of the corporation in office at the time of adoption,. at a duly
•
and lawfully called meeting of the Board.
•
Charles P. Fike, Assistant Secretary
-
Section 170(c) (2) of the Internal Revenue Code, or corresponding
section of anyfuture Federal Tax Code,
e, the co oration shall have
andpossess all owe
powers and rights conferred upon corporations _ - - -p by the Nebraska Nonprofit Ca oration• P rP Act and any enlargement �of such `'_" "'"' •''- -=' •°'_=` -: =-•:
` owers conferred bysubsequent
P legislative acts; and; in addition, :
the corporation shall v rp have and exercise all powers -_ - _ _ F,H.
otherwise and rights, not _ �`"r� '
denied nonprofit corporations bythe laws o .:; •'
f` . f the State of
Nebraska, as are necessary; suitable, proper, convenient' or _
expedient to the attainment of the purposes - -
p rp s set forth in Article _ _ ,. :-.; :
: • IV. hereof. --.- _
.. ...... .. .. .. .:::..
•
•
ARTICLE VIII. : ::':..:_.:..: .;,;1'
LIMITATIONS OF POWER ......: ... ..:.. .:..:,.:: .: ...:.:.. .
Na•
part of the net earnings of the corporation shall inure to
the benefit of, or be distributable to •its members, directors,
officers or other private persons, except that the corporation
shall be authorized and empowered to pay reasonable compensation "'
for services rendered and to make payments and distributions in
furtherance of the purposes set forth in these Articles. No
substantial part of the activities of the corporation shall be the
carryingon of propaganda, or otherwise attempting to influence _ -
legislation, and the corporation shall not participate in, or
intervene in (including the publishing or distribution of
statements) anypolitical campaign I P qn on behalf of or in opposition to . .:_.= :• ' :` _
any candidate for public office. Notwithstanding any other -
provision of these Articles, the corporation shall not carry on any•
.31.
activities not permitted to be carried on (a) by a corporation
exempt . from Federal Income Tax under Section 501(c) (3) of the -_ '
40 Internal Revenue Code, or corresponding section) of any future _
Federal Tax Law, or (b) by a 'corporation, contributions to which
are deductible under Section 170(c) (2) of the Internal Revenue Code
or corresponding section of a future Internal Revenue Code. __
-2- _- _ •
:� __ __ .-
Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
ro m o I N N N N N N N N N N N N N N N N N N N N N N N N N N o f 0 m
O 7 i V V V V V V V 7 7 VN' V V N7 V V 4 7 V V 7 V 7 V N7 7 V p 4? N m ro 0U
> a)
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W r r .-- r L N N ro NL 2
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Ate
34.
construction, financing, and management of affordable housin for to
� persons, and anylawful activityg w income
a ppropriate or otherwise related to the
accomplishment of such purposes.
Section 3. Communi Based Develo ment 0 anization and Community
Housin Develo meet Co oration Status. nifio
a Community Based Development OrganizationIn order to qualify this corporation as
4 CFR Part 570.204, as well as a Co ("CBDO") in accordance with 24
Community Housing Development Corporation
("CHDO"), in accordance with 24 CFR Part A, Section 92.2, for the purposes of
becoming or remaining eligible for the receipt of Community Development Block
Grant ("CDBG") and HOME investment Partnership ("HOME") funds,
govemmental funding, by and through the City of Omaha or otherand similar
entities, the following provisions governmental
shall apply and govern the activities of this
corporation_
3.1 The City of Omaha, Douglas County, Nebraska is designated
9 as the.
primary geographic area of operations for community development
activities engaged in by this corporation.
3.2 The primary purpOSe of this corporation shall be the improvement of
the physical, economic, or social environment of Douglas County,
Nebraska, by addressing one or more critical problems of such area,
with particular attention to needs of low and moderate-income persons
to include, without limitation, the provision of decent housing that is
affordable to low and moderate-income persons.
3.3 At least 51% of the Board of Directors of the corporation shall consist
of owners or officers of private establishments and other institutions
located in and serving Douglas County, Nebraska, or representatives
of low and moderate-income neighborhood organizations in such
County.
3.4 At least one-third of the Board of Directors of the corporation shall
consist of residents of low-income neighborhoods, other low-income
2
170(c) (2) of the Internal Revenue Code, or corresponding
section of anyfuture Federal Tax Code,
e, the co oration shall have
andpossess all owe
powers and rights conferred upon corporations _ - - -p by the Nebraska Nonprofit Ca oration• P rP Act and any enlargement �of such `'_" "'"' •''- -=' •°'_=` -: =-•:
` owers conferred bysubsequent
P legislative acts; and; in addition, :
the corporation shall v rp have and exercise all powers -_ - _ _ F,H.
otherwise and rights, not _ �`"r� '
denied nonprofit corporations bythe laws o .:; •'
f` . f the State of
Nebraska, as are necessary; suitable, proper, convenient' or _
expedient to the attainment of the purposes - -
p rp s set forth in Article _ _ ,. :-.; :
: • IV. hereof. --.- _
.. ...... .. .. .. .:::..
•
•
ARTICLE VIII. : ::':..:_.:..: .;,;1'
LIMITATIONS OF POWER ......: ... ..:.. .:..:,.:: .: ...:.:.. .
Na•
part of the net earnings of the corporation shall inure to
the benefit of, or be distributable to •its members, directors,
officers or other private persons, except that the corporation
shall be authorized and empowered to pay reasonable compensation "'
for services rendered and to make payments and distributions in
furtherance of the purposes set forth in these Articles. No
substantial part of the activities of the corporation shall be the
carryingon of propaganda, or otherwise attempting to influence _ -
legislation, and the corporation shall not participate in, or
intervene in (including the publishing or distribution of
statements) anypolitical campaign I P qn on behalf of or in opposition to . .:_.= :• ' :` _
any candidate for public office. Notwithstanding any other -
provision of these Articles, the corporation shall not carry on any•
.31.
activities not permitted to be carried on (a) by a corporation
exempt . from Federal Income Tax under Section 501(c) (3) of the -_ '
40 Internal Revenue Code, or corresponding section) of any future _
Federal Tax Law, or (b) by a 'corporation, contributions to which
are deductible under Section 170(c) (2) of the Internal Revenue Code
or corresponding section of a future Internal Revenue Code. __
-2- _- _ •
:� __ __ .-
Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
ro m o I N N N N N N N N N N N N N N N N N N N N N N N N N N o f 0 m
O 7 i V V V V V V V 7 7 VN' V V N7 V V 4 7 V V 7 V 7 V N7 7 V p 4? N m ro 0U
> a)
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W r r .-- r L N N ro NL 2
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i
''ge The Class I Directors shall serve until the election of their successors at the
annual meeting of Directors in 1993. The Class 11 Directors shall serve until election
AO
of their successors at the annual meeting of Directors in 1994.
BlaI
sia
From and after the election of Class I Direct ors in 1993 and Class II Directors
54) in 1994, members of each Class shall serve for terms of two years from the date of
At election of such members, or until their successors are elected and qualified.
me Election of new Directors of either Class shall be by majority vote of the entire
then-existing Board of Directors.
ab
cgs
Section 4. Qualifications. Directors need not be residents of the State
of Nebraska.
oft
glib Section 5. Regular Meetinos. A regular annual meeting of the Board of
Oh Directors shall be held on the second Tuesday in the month of June in each year,
eib beginning with the year 1993, at the hour of 8:00 A.M., for the purpose of electing
KS Directors and the transaction of such other business as may come before the
Ai
meeting. If the day fixed for the annual meeting shall be a legal holiday
g hday in the State
;.;; of Nebraska, such meeting shall be held on the next succeeding business day: If
hei the election of Directors shall not be held on the day designated herein for any
4 annual.meeting, or at any adjournment thereof, the Board of Directors shall cause
the election to be held at a special meeting of the Directors as soon thereafter as
4 conveniently may be done.
4) The Board of Directors may provide by resolution the time and place, either
tii
within or without the State of Nebraska, for the holding of additional regular meetings
of the Board, without other notice than such resolution.
N Section 6. Special Meetings. Special meetings of the Board of Directors
may be called by or at the request of the Chairman, the President or any two
4 Directors. The person or persons authorized to call special meetings of P g the Board
may fix any place, either within or without the State of Nebraska, as the place for
a
holding any special meeting of the Board called by such person or persons.
Section 7. Telephonic and Other Electronic Meetings. To the extent
permitted by the laws of the State of Nebraska, any regular or special meeting of the
4
wers conferred bysubsequent
P legislative acts; and; in addition, :
the corporation shall v rp have and exercise all powers -_ - _ _ F,H.
otherwise and rights, not _ �`"r� '
denied nonprofit corporations bythe laws o .:; •'
f` . f the State of
Nebraska, as are necessary; suitable, proper, convenient' or _
expedient to the attainment of the purposes - -
p rp s set forth in Article _ _ ,. :-.; :
: • IV. hereof. --.- _
.. ...... .. .. .. .:::..
•
•
ARTICLE VIII. : ::':..:_.:..: .;,;1'
LIMITATIONS OF POWER ......: ... ..:.. .:..:,.:: .: ...:.:.. .
Na•
part of the net earnings of the corporation shall inure to
the benefit of, or be distributable to •its members, directors,
officers or other private persons, except that the corporation
shall be authorized and empowered to pay reasonable compensation "'
for services rendered and to make payments and distributions in
furtherance of the purposes set forth in these Articles. No
substantial part of the activities of the corporation shall be the
carryingon of propaganda, or otherwise attempting to influence _ -
legislation, and the corporation shall not participate in, or
intervene in (including the publishing or distribution of
statements) anypolitical campaign I P qn on behalf of or in opposition to . .:_.= :• ' :` _
any candidate for public office. Notwithstanding any other -
provision of these Articles, the corporation shall not carry on any•
.31.
activities not permitted to be carried on (a) by a corporation
exempt . from Federal Income Tax under Section 501(c) (3) of the -_ '
40 Internal Revenue Code, or corresponding section) of any future _
Federal Tax Law, or (b) by a 'corporation, contributions to which
are deductible under Section 170(c) (2) of the Internal Revenue Code
or corresponding section of a future Internal Revenue Code. __
-2- _- _ •
:� __ __ .-
Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
ro m o I N N N N N N N N N N N N N N N N N N N N N N N N N N o f 0 m
O 7 i V V V V V V V 7 7 VN' V V N7 V V 4 7 V V 7 V 7 V N7 7 V p 4? N m ro 0U
> a)
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O r N M 7 N) m N m m { O r r r N r M r 7 r N 7 N ro N
W r r .-- r L N N ro NL 2
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2 O ' W y- ro o m NT
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tomq Directors, shall be filled by the Board of Directors. If the Directors remaining in office
constitute less than a quorum of the Board, they may fill the vacancy by an
affirmative vote of a majority of all the Directors remaining in office. A director
elected to fill a vacancy shall be elected for the unexpired term of his or her
predecessor in office.
Section 12. Informal Action by Directors. Any action required by law to
IWO be taken at a meeting of Directors, or any action which may be taken at a meeting of
Directors, may be taken without a meeting if a consent in writing, setting forth the
action so taken, shall be signed by all of the Directors. -
Section 13. _Governance of Meetings. Except as may otherwise
expressly be provided by the Directors, the conduct of all meetings of the Directors
shall be governed by Roberts Rules of Order.
ARTICLE V
Officers
FolftF Section 1. Officers. The officers of the corporation shall be a Chairman
1104
and Vice-Chairman of the Board, a president, one or more Vice Presidents (the
number thereof to be determined by the Board of Directors), a Secretary, a
�` v Treasurer and such other officers as may be elected in accordance with the
provisions of this Article. The Board of Directors may elect or appoint such other
officers, including one or more Assistant Secretaries and one or more Assistant
Treasurers, as it shall deem desirable, such officers to have the authority and
080
perform the duties prescribed, from time to time, by the Board of Directors. Any two
(2) or more offices may be held by the same person, except the offices of President
and Secretary.
Section 2. Election and Term of Office. The officers of the corporation
shall be elected annually by the Board of Directors at its regular annual meeting. If
the election of officers shall not be held at such meeting, such election shall be held
as soon thereafter as conveniently may be. New offices may be created and filled at
any meeting of the Board of Directors. Each officer shall hold office until his
successor shall have been duty appointed or elected and shall have qualified.
6
ecial meeting of the Board called by such person or persons.
Section 7. Telephonic and Other Electronic Meetings. To the extent
permitted by the laws of the State of Nebraska, any regular or special meeting of the
4
wers conferred bysubsequent
P legislative acts; and; in addition, :
the corporation shall v rp have and exercise all powers -_ - _ _ F,H.
otherwise and rights, not _ �`"r� '
denied nonprofit corporations bythe laws o .:; •'
f` . f the State of
Nebraska, as are necessary; suitable, proper, convenient' or _
expedient to the attainment of the purposes - -
p rp s set forth in Article _ _ ,. :-.; :
: • IV. hereof. --.- _
.. ...... .. .. .. .:::..
•
•
ARTICLE VIII. : ::':..:_.:..: .;,;1'
LIMITATIONS OF POWER ......: ... ..:.. .:..:,.:: .: ...:.:.. .
Na•
part of the net earnings of the corporation shall inure to
the benefit of, or be distributable to •its members, directors,
officers or other private persons, except that the corporation
shall be authorized and empowered to pay reasonable compensation "'
for services rendered and to make payments and distributions in
furtherance of the purposes set forth in these Articles. No
substantial part of the activities of the corporation shall be the
carryingon of propaganda, or otherwise attempting to influence _ -
legislation, and the corporation shall not participate in, or
intervene in (including the publishing or distribution of
statements) anypolitical campaign I P qn on behalf of or in opposition to . .:_.= :• ' :` _
any candidate for public office. Notwithstanding any other -
provision of these Articles, the corporation shall not carry on any•
.31.
activities not permitted to be carried on (a) by a corporation
exempt . from Federal Income Tax under Section 501(c) (3) of the -_ '
40 Internal Revenue Code, or corresponding section) of any future _
Federal Tax Law, or (b) by a 'corporation, contributions to which
are deductible under Section 170(c) (2) of the Internal Revenue Code
or corresponding section of a future Internal Revenue Code. __
-2- _- _ •
:� __ __ .-
Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
ro m o I N N N N N N N N N N N N N N N N N N N N N N N N N N o f 0 m
O 7 i V V V V V V V 7 7 VN' V V N7 V V 4 7 V V 7 V 7 V N7 7 V p 4? N m ro 0U
> a)
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C I-• I ~ p c F m
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6ID
't.
!S
L')
the corporation; and in general he or she shall perform all duties incident to the office
of the President and such other duties as may be prescribed by the Board of
Directors from time to time.
Section 8. Vice President. In the absence of the President, or in the
event of his or her inability or refusal to act, the Vice President (or in the event there
•
be more than one Vice.President, the Vice Presidents in the order of their election) •
shall perform the duties of the President, and when so acting, shall have all the
powers of and be subject to all the restrictions upon the President. Any Vice
President shall perform such other duties as from time to time may be assigned to
him or her by the President or by the Board of Directors. •
Section 9. Treasurer. If required by the Board of Directors, the Treasurer
shall, at the expense of the corporation, give a bond for the faithful discharge of his
or her duties in such sum and with such surety or sureties as the Board of Directors
shall determine. He or she shall have charge and custody of and be responsible for •
all funds and securities of the corporation; receive and give receipts for moneys due
and payable to the corporation from any source whatsoever, and deposit all such
moneys in the name of the corporation in such banks, trust companies or other
depositaries as shall be selected in accordance with the provisions of Article VII of
these Bylaws; and in general perform all the duties incident to the office of
Treasurer, and such other duties as from time to time may be assigned to him or her
by the President or by the Board of Directors.
Section 10. Secretary. The Secretary shall keep the minutes of the
meetings of the Board of Directors in one or more books provided for that purpose;
see that all notices are duly given in accordance with the provisions of these Bylaws
or as required by law; be custodian of the corporate records; and in general perform
all duties incident to the office of Secretary and such other duties as from time to
time may be assigned to the Secretary by the President or by the Board of Directors.
Section 11. Assistant Treasurers and Assistant Secretaries. If
required by the Board of Directors, Assistant Treasurers shall, at the expense of the
corporation, give bonds for the faithful discharge of their duties in such sum and with
4
wers conferred bysubsequent
P legislative acts; and; in addition, :
the corporation shall v rp have and exercise all powers -_ - _ _ F,H.
otherwise and rights, not _ �`"r� '
denied nonprofit corporations bythe laws o .:; •'
f` . f the State of
Nebraska, as are necessary; suitable, proper, convenient' or _
expedient to the attainment of the purposes - -
p rp s set forth in Article _ _ ,. :-.; :
: • IV. hereof. --.- _
.. ...... .. .. .. .:::..
•
•
ARTICLE VIII. : ::':..:_.:..: .;,;1'
LIMITATIONS OF POWER ......: ... ..:.. .:..:,.:: .: ...:.:.. .
Na•
part of the net earnings of the corporation shall inure to
the benefit of, or be distributable to •its members, directors,
officers or other private persons, except that the corporation
shall be authorized and empowered to pay reasonable compensation "'
for services rendered and to make payments and distributions in
furtherance of the purposes set forth in these Articles. No
substantial part of the activities of the corporation shall be the
carryingon of propaganda, or otherwise attempting to influence _ -
legislation, and the corporation shall not participate in, or
intervene in (including the publishing or distribution of
statements) anypolitical campaign I P qn on behalf of or in opposition to . .:_.= :• ' :` _
any candidate for public office. Notwithstanding any other -
provision of these Articles, the corporation shall not carry on any•
.31.
activities not permitted to be carried on (a) by a corporation
exempt . from Federal Income Tax under Section 501(c) (3) of the -_ '
40 Internal Revenue Code, or corresponding section) of any future _
Federal Tax Law, or (b) by a 'corporation, contributions to which
are deductible under Section 170(c) (2) of the Internal Revenue Code
or corresponding section of a future Internal Revenue Code. __
-2- _- _ •
:� __ __ .-
Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
ro m o I N N N N N N N N N N N N N N N N N N N N N N N N N N o f 0 m
O 7 i V V V V V V V 7 7 VN' V V N7 V V 4 7 V V 7 V 7 V N7 7 V p 4? N m ro 0U
> a)
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ma .o °) c
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O r N M 7 N) m N m m { O r r r N r M r 7 r N 7 N ro N
W r r .-- r L N N ro NL 2
C I-• I ~ p c F m
2 O ' W y- ro o m NT
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to appoint such member whenever in his, her or their judgment the best interests of
the corporation shall be served by such removal.
Section 3. Standing Committees. There shall be four standing
committees, as follows: (1) Executive; (2) Nominating; (3) Finance; and (4)
•
Personnel. Unless otherwise provided by the Board, the members of the Executive
and Nominating Committees shall be the Chairman of the Board, Vice Chairman of
the Board, President/CEO (as a non-voting member), Vice President, Secretary and
Treasurer, and the Chairman shall be the Chair of those two Committees. The
Executive Committee is empowered to act with the authority of the entire Board
when, in the discretion of such Committee, it appears necessary or prudent that
action be taken before a meeting of the Board can be assembled; however, any
action taken by the Executive Committee shall not be binding upon the corporation
unless authority to bind is granted in advance by the Board or any such action is
subsequently ratified by the Board. The duties and functions of the Nominating,
Finance and Personnel Committees shall be as prescribed by the Board. The
re
members of the Finance and Personnel Committees shall be appointed by the
Chairman of the Board.
Egi Section 3. Term of Office. Each member of a committee shall continue
as such until the next annual meeting of the Board of Directors and until his or her
alb successor is appointed, unless the committee shall be sooner terminated, or unless
"'''' such member shall be removed from such committee or cease to qualify as a
46 member thereof.
Section 4. Chairman. One member of each committee shall be
;b appointed chairman by the person or persons authorized to appoint the members
le thereof.
Section 5. Vacancies. Vacancies in the membership of any committee
4111 may be filled by appointments made in the same manner as provided in the case of
ao the original appointments.
Section 6. Quorum. Unless otherwise provided in the resolution of the
alb Board of Directors designating a committee, a majority of the whole committee shall
AO
10
101
of Directors.
Section 11. Assistant Treasurers and Assistant Secretaries. If
required by the Board of Directors, Assistant Treasurers shall, at the expense of the
corporation, give bonds for the faithful discharge of their duties in such sum and with
4
wers conferred bysubsequent
P legislative acts; and; in addition, :
the corporation shall v rp have and exercise all powers -_ - _ _ F,H.
otherwise and rights, not _ �`"r� '
denied nonprofit corporations bythe laws o .:; •'
f` . f the State of
Nebraska, as are necessary; suitable, proper, convenient' or _
expedient to the attainment of the purposes - -
p rp s set forth in Article _ _ ,. :-.; :
: • IV. hereof. --.- _
.. ...... .. .. .. .:::..
•
•
ARTICLE VIII. : ::':..:_.:..: .;,;1'
LIMITATIONS OF POWER ......: ... ..:.. .:..:,.:: .: ...:.:.. .
Na•
part of the net earnings of the corporation shall inure to
the benefit of, or be distributable to •its members, directors,
officers or other private persons, except that the corporation
shall be authorized and empowered to pay reasonable compensation "'
for services rendered and to make payments and distributions in
furtherance of the purposes set forth in these Articles. No
substantial part of the activities of the corporation shall be the
carryingon of propaganda, or otherwise attempting to influence _ -
legislation, and the corporation shall not participate in, or
intervene in (including the publishing or distribution of
statements) anypolitical campaign I P qn on behalf of or in opposition to . .:_.= :• ' :` _
any candidate for public office. Notwithstanding any other -
provision of these Articles, the corporation shall not carry on any•
.31.
activities not permitted to be carried on (a) by a corporation
exempt . from Federal Income Tax under Section 501(c) (3) of the -_ '
40 Internal Revenue Code, or corresponding section) of any future _
Federal Tax Law, or (b) by a 'corporation, contributions to which
are deductible under Section 170(c) (2) of the Internal Revenue Code
or corresponding section of a future Internal Revenue Code. __
-2- _- _ •
:� __ __ .-
Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
ro m o I N N N N N N N N N N N N N N N N N N N N N N N N N N o f 0 m
O 7 i V V V V V V V 7 7 VN' V V N7 V V 4 7 V V 7 V 7 V N7 7 V p 4? N m ro 0U
> a)
a0i F-> € o > i°
ma .o °) c
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O r N M 7 N) m N m m { O r r r N r M r 7 r N 7 N ro N
W r r .-- r L N N ro NL 2
C I-• I ~ p c F m
2 O ' W y- ro o m NT
Q Z CU 2 m CU o
•
{ of Directors. All books and records of the corporation may be inspected by any
director, or his or her agent or attorney for any proper purpose at any reasonable
time.
ARTICLE IX
Seal
The Board of Directors may, but if not required by law shall not be required to,
provide a corporate seal, which, if provided, shall be in the form of a circle and have
inscribed thereon the name of the corporation.
ARTICLE X
Waiver of Notice
Whenever any notice is required to be given under the provisions of the
Nebraska Nonprofit Corporation Act or the Articles of Incorporation or these Bylaws,
a waiver thereof in writing, signed by the person or persons entitled to such notice,
whether before or after the time stated therein, shall be deemed equivalent to the
,;; giving of such notice.
ARTICLE XI
Amendments to Bylaws
These Bylaws may be altered, amended or repealed and new Bylaws may be
adopted at a regular or special meeting of the Board of Directors by approval of a
majority of the Directors in office at the time of the adoption of any such amendment
or new Bylaws, if at least seven (7) days' written notice is given of the intention to
alter, amend or repeal or to adopt new Bylaws at such meeting, or unless such
notice is waived. The notice must state that the purpose, or one of the purposes of
the meeting is to consider a proposed amendment to the Bylaws and be
accompanied by a copy or summary of the amendment or state its general nature.
12
member thereof.
Section 4. Chairman. One member of each committee shall be
;b appointed chairman by the person or persons authorized to appoint the members
le thereof.
Section 5. Vacancies. Vacancies in the membership of any committee
4111 may be filled by appointments made in the same manner as provided in the case of
ao the original appointments.
Section 6. Quorum. Unless otherwise provided in the resolution of the
alb Board of Directors designating a committee, a majority of the whole committee shall
AO
10
101
of Directors.
Section 11. Assistant Treasurers and Assistant Secretaries. If
required by the Board of Directors, Assistant Treasurers shall, at the expense of the
corporation, give bonds for the faithful discharge of their duties in such sum and with
4
wers conferred bysubsequent
P legislative acts; and; in addition, :
the corporation shall v rp have and exercise all powers -_ - _ _ F,H.
otherwise and rights, not _ �`"r� '
denied nonprofit corporations bythe laws o .:; •'
f` . f the State of
Nebraska, as are necessary; suitable, proper, convenient' or _
expedient to the attainment of the purposes - -
p rp s set forth in Article _ _ ,. :-.; :
: • IV. hereof. --.- _
.. ...... .. .. .. .:::..
•
•
ARTICLE VIII. : ::':..:_.:..: .;,;1'
LIMITATIONS OF POWER ......: ... ..:.. .:..:,.:: .: ...:.:.. .
Na•
part of the net earnings of the corporation shall inure to
the benefit of, or be distributable to •its members, directors,
officers or other private persons, except that the corporation
shall be authorized and empowered to pay reasonable compensation "'
for services rendered and to make payments and distributions in
furtherance of the purposes set forth in these Articles. No
substantial part of the activities of the corporation shall be the
carryingon of propaganda, or otherwise attempting to influence _ -
legislation, and the corporation shall not participate in, or
intervene in (including the publishing or distribution of
statements) anypolitical campaign I P qn on behalf of or in opposition to . .:_.= :• ' :` _
any candidate for public office. Notwithstanding any other -
provision of these Articles, the corporation shall not carry on any•
.31.
activities not permitted to be carried on (a) by a corporation
exempt . from Federal Income Tax under Section 501(c) (3) of the -_ '
40 Internal Revenue Code, or corresponding section) of any future _
Federal Tax Law, or (b) by a 'corporation, contributions to which
are deductible under Section 170(c) (2) of the Internal Revenue Code
or corresponding section of a future Internal Revenue Code. __
-2- _- _ •
:� __ __ .-
Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
ro m o I N N N N N N N N N N N N N N N N N N N N N N N N N N o f 0 m
O 7 i V V V V V V V 7 7 VN' V V N7 V V 4 7 V V 7 V 7 V N7 7 V p 4? N m ro 0U
> a)
a0i F-> € o > i°
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O r N M 7 N) m N m m { O r r r N r M r 7 r N 7 N ro N
W r r .-- r L N N ro NL 2
C I-• I ~ p c F m
2 O ' W y- ro o m NT
Q Z CU 2 m CU o
•
•
RESOLUTION
OF
NEW COMMUNITY DEVELOPMENT CORPORATION
(Micro Enterprise/Business Program 2009—City of Omaha)
BE IT RESOLVED,that new Community Development Corporation("NCDC")be,and
it hereby is,authorized to enter into any and all agreements with the city of Omaha for the
receipt and use of Community Development Block Grant funds for implementation of NCDC's
Micro-Enterprise Program for the 2009 Program Year(January 1,through December 2009),as
any of the authorized signatories hereafter described my deem appropriate,desirable or
acceptable in such party's individual discretion.
RESOLVED FURTHER,that Kenneth G.Lyons,President/CEO,
•
Clarence L.Nichols,Chair of the Corporation,shall be,and each hereby is authorized to
execute on behalf of the Corporation any and all documents deemed by the executing officer to
be reasonably necessary or desirable with regard to such agreements,or reasonably required by
the City of Omaha in connection therewith.
DATED this 2151 day of April,2009
CERTIFICATE •
The undersigned hereby certifies that the above and foregoing Resolution was duly
adopted by action of the Executive Committee of the Board of Directors of New Community
Development Corporation,duly and properly exercised,with full authority to so act,on the 21'1
Day of April,.2009.
�/ V2ti V ¢� �/ l Ls l/ •
Ken Lyons Clarence L.Nichols
President/CEO Board Chairman
e its general nature.
12
member thereof.
Section 4. Chairman. One member of each committee shall be
;b appointed chairman by the person or persons authorized to appoint the members
le thereof.
Section 5. Vacancies. Vacancies in the membership of any committee
4111 may be filled by appointments made in the same manner as provided in the case of
ao the original appointments.
Section 6. Quorum. Unless otherwise provided in the resolution of the
alb Board of Directors designating a committee, a majority of the whole committee shall
AO
10
101
of Directors.
Section 11. Assistant Treasurers and Assistant Secretaries. If
required by the Board of Directors, Assistant Treasurers shall, at the expense of the
corporation, give bonds for the faithful discharge of their duties in such sum and with
4
wers conferred bysubsequent
P legislative acts; and; in addition, :
the corporation shall v rp have and exercise all powers -_ - _ _ F,H.
otherwise and rights, not _ �`"r� '
denied nonprofit corporations bythe laws o .:; •'
f` . f the State of
Nebraska, as are necessary; suitable, proper, convenient' or _
expedient to the attainment of the purposes - -
p rp s set forth in Article _ _ ,. :-.; :
: • IV. hereof. --.- _
.. ...... .. .. .. .:::..
•
•
ARTICLE VIII. : ::':..:_.:..: .;,;1'
LIMITATIONS OF POWER ......: ... ..:.. .:..:,.:: .: ...:.:.. .
Na•
part of the net earnings of the corporation shall inure to
the benefit of, or be distributable to •its members, directors,
officers or other private persons, except that the corporation
shall be authorized and empowered to pay reasonable compensation "'
for services rendered and to make payments and distributions in
furtherance of the purposes set forth in these Articles. No
substantial part of the activities of the corporation shall be the
carryingon of propaganda, or otherwise attempting to influence _ -
legislation, and the corporation shall not participate in, or
intervene in (including the publishing or distribution of
statements) anypolitical campaign I P qn on behalf of or in opposition to . .:_.= :• ' :` _
any candidate for public office. Notwithstanding any other -
provision of these Articles, the corporation shall not carry on any•
.31.
activities not permitted to be carried on (a) by a corporation
exempt . from Federal Income Tax under Section 501(c) (3) of the -_ '
40 Internal Revenue Code, or corresponding section) of any future _
Federal Tax Law, or (b) by a 'corporation, contributions to which
are deductible under Section 170(c) (2) of the Internal Revenue Code
or corresponding section of a future Internal Revenue Code. __
-2- _- _ •
:� __ __ .-
Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
ro m o I N N N N N N N N N N N N N N N N N N N N N N N N N N o f 0 m
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ration shall inure to
the benefit of, or be distributable to •its members, directors,
officers or other private persons, except that the corporation
shall be authorized and empowered to pay reasonable compensation "'
for services rendered and to make payments and distributions in
furtherance of the purposes set forth in these Articles. No
substantial part of the activities of the corporation shall be the
carryingon of propaganda, or otherwise attempting to influence _ -
legislation, and the corporation shall not participate in, or
intervene in (including the publishing or distribution of
statements) anypolitical campaign I P qn on behalf of or in opposition to . .:_.= :• ' :` _
any candidate for public office. Notwithstanding any other -
provision of these Articles, the corporation shall not carry on any•
.31.
activities not permitted to be carried on (a) by a corporation
exempt . from Federal Income Tax under Section 501(c) (3) of the -_ '
40 Internal Revenue Code, or corresponding section) of any future _
Federal Tax Law, or (b) by a 'corporation, contributions to which
are deductible under Section 170(c) (2) of the Internal Revenue Code
or corresponding section of a future Internal Revenue Code. __
-2- _- _ •
:� __ __ .-
Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
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Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreements ... Page 1 of 30
• Er/1,1,4 tS
CIRCULAR A-no
REVISED 11/19/93
As Further Amended 9/3o/99
TO THE HEADS OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS
SUBJECT: Uniform Administrative Requirements for Grants and Agreements
With Institutions of Higher Education, Hospitals,and Other Non-
Profit Organizations
•
1.Purpose.This Circular sets forth standards for obtaining consistency and uniformity among Federal agencies in
the administration of grants to and agreements with institutions of higher education, hospitals, and other non-profit
• organizations.
2.Authority.Circular A-110 is issued under the authority of 31 U.S.C. 503 (the Chief Financial Officers Act), 31
U.S.C. 1111,41 U.S.C. 405 (the Office of Federal Procurement Policy Act), Reorganization Plan No.2 of 1970, and
E.O. 11541 ("Prescribing the Duties of the Office of Management and Budget and the Domestic Policy Council in the
Executive Office of the President").
3. Policy. Except as provided herein,the standards set forth in this Circular are applicable to all Federal agencies. If
any statute specifically prescribes policies or specific requirements that differ from the standards provided herein,the
provisions of the statute shall govern.
The provisions of the sections of this Circular shall be applied by Federal agencies to recipients. Recipients shall
apply the provisions of this Circular to subrecipients performing substantive work under grants and agreements that
are passed through or awarded by the primary recipient, if such subrecipients are organizations described in
paragraph 1.
This Circular does not apply to grants,contracts,or other agreements between the Federal Government and units of
State or local governments covered by OMB Circular A-102, "Grants and Cooperative Agreements with State and
Local Governments,"and the Federal agencies'grants management common rule which standardized and codified
the administrative requirements Federal agencies impose on State and local grantees. In addition, subawards and
contracts to State or local governments are not covered by this Circular. However,this Circular applies to subawards
made by State and local governments to organizations covered by this Circular. Federal agencies may apply the
provisions of this Circular to commercial organizations,foreign governments,organizations under the jurisdiction of
foreign governments, and international organizations.
4.Definitions. Definitions of key terms used in this Circular are contained in Section .2 in the Attachment.
5. Required Action.The specific requirements and responsibilities of Federal agencies and institutions of higher
education,hospitals, and other non-profit organizations are set forth in this Circular.Federal agencies responsible for
awarding and administering grants to and other agreements with organizations described in paragraph 1 shall adopt
the language in the Circular unless different provisions are required by Federal statute or are approved by OMB.
• 6.OMB Responsibilities. OMB will review agency regulations and implementation of this Circular,and will provide
interpretations of policy requirements and assistance to insure effective and efficient implementation. Any exceptions
will be subject to approval by OMB, as indicated in Section .4 in the Attachment. Exceptions will only be made in
particular cases where adequate justification is presented.
7. Information Contact. Further information concerning this Circular may be obtained by contacting the Office of
Federal Financial Management, Office of Management and Budget, Washington, DC 20503,telephone (202) 395-
3993.
httn://www.whitehouse.gov/omb/circulars/al 10/a 110.html 6/23/2006
legislation, and the corporation shall not participate in, or
intervene in (including the publishing or distribution of
statements) anypolitical campaign I P qn on behalf of or in opposition to . .:_.= :• ' :` _
any candidate for public office. Notwithstanding any other -
provision of these Articles, the corporation shall not carry on any•
.31.
activities not permitted to be carried on (a) by a corporation
exempt . from Federal Income Tax under Section 501(c) (3) of the -_ '
40 Internal Revenue Code, or corresponding section) of any future _
Federal Tax Law, or (b) by a 'corporation, contributions to which
are deductible under Section 170(c) (2) of the Internal Revenue Code
or corresponding section of a future Internal Revenue Code. __
-2- _- _ •
:� __ __ .-
Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
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Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreements ... Page 2 of 30
8.Termination Review Date.This Circular will have a policy review three years from date of issuance.
9.Effective Date.The standards set forth in this Circular which affect Federal agencies will be effective 30 days
after publication of the final revision in the Federal Register.Those standards which Federal agencies impose on
grantees will be adopted by agencies in codified regulations within six months after publication in the Federal
Register. Earlier implementation is encouraged.
Attachment
Grants and Agreements with Institutions of Higher Education,
Hospitals, and Other Non-Profit Organizations
•
SUBPART A-GENERAL
•
•
Sec.
.1 Purpose.
•
.2 Definitions.
.3 Effect on other issuances.
.4 Deviations.
•
.5 Subawards. •
SUBPART B -PRE-AWARD REQUIREMENTS
_.10 Purpose.
_.11 Pre-award policies.
_.12 Forms for applying for Federal assistance.
.13 Debarment and suspension.
_.14 Special award conditions.
•
_.15 Metric system of measurement.
.16 Resource Conservation and Recovery Act.
.17 Certifications and representations.
SUBPART C -POST-AWARD REQUIREMENTS
Financial and Program Management
.20 Purpose of financial and program management.
.21 Standards for financial management systems.
_.22 Payment.
http://www.whitehouse.gov/omb/circulars/a110/al 1 0.html 6/23/2006
s performing substantive work under grants and agreements that
are passed through or awarded by the primary recipient, if such subrecipients are organizations described in
paragraph 1.
This Circular does not apply to grants,contracts,or other agreements between the Federal Government and units of
State or local governments covered by OMB Circular A-102, "Grants and Cooperative Agreements with State and
Local Governments,"and the Federal agencies'grants management common rule which standardized and codified
the administrative requirements Federal agencies impose on State and local grantees. In addition, subawards and
contracts to State or local governments are not covered by this Circular. However,this Circular applies to subawards
made by State and local governments to organizations covered by this Circular. Federal agencies may apply the
provisions of this Circular to commercial organizations,foreign governments,organizations under the jurisdiction of
foreign governments, and international organizations.
4.Definitions. Definitions of key terms used in this Circular are contained in Section .2 in the Attachment.
5. Required Action.The specific requirements and responsibilities of Federal agencies and institutions of higher
education,hospitals, and other non-profit organizations are set forth in this Circular.Federal agencies responsible for
awarding and administering grants to and other agreements with organizations described in paragraph 1 shall adopt
the language in the Circular unless different provisions are required by Federal statute or are approved by OMB.
• 6.OMB Responsibilities. OMB will review agency regulations and implementation of this Circular,and will provide
interpretations of policy requirements and assistance to insure effective and efficient implementation. Any exceptions
will be subject to approval by OMB, as indicated in Section .4 in the Attachment. Exceptions will only be made in
particular cases where adequate justification is presented.
7. Information Contact. Further information concerning this Circular may be obtained by contacting the Office of
Federal Financial Management, Office of Management and Budget, Washington, DC 20503,telephone (202) 395-
3993.
httn://www.whitehouse.gov/omb/circulars/al 10/a 110.html 6/23/2006
legislation, and the corporation shall not participate in, or
intervene in (including the publishing or distribution of
statements) anypolitical campaign I P qn on behalf of or in opposition to . .:_.= :• ' :` _
any candidate for public office. Notwithstanding any other -
provision of these Articles, the corporation shall not carry on any•
.31.
activities not permitted to be carried on (a) by a corporation
exempt . from Federal Income Tax under Section 501(c) (3) of the -_ '
40 Internal Revenue Code, or corresponding section) of any future _
Federal Tax Law, or (b) by a 'corporation, contributions to which
are deductible under Section 170(c) (2) of the Internal Revenue Code
or corresponding section of a future Internal Revenue Code. __
-2- _- _ •
:� __ __ .-
Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
ro m o I N N N N N N N N N N N N N N N N N N N N N N N N N N o f 0 m
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Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreements ... Page 3 of 30
.23 Cost sharing or matching.
_.24 Program Income.
_.25 Revision of budget and program plans.
_.26 Non-Federal audits.
.27 Allowable costs. •
.28 Period of availability of funds.
_.29 Conditional exemptions.
Property Standards •
.30 Purpose of property'standards.
.31 Insurance coverage.
_.32 Real property.
.33 Federally-owned and exempt property.
.34 Equipment..
.35 Supplies and other expendable property.
_.36 Intangible property.
.37 Property trust relationship.
Procurement Standards
_.40 Purpose of procurement standards.
_.41 Recipient responsibilities.
.42 Codes of conduct. •
_.43 Competition. •
_.44 Procurement procedures.
.45 Cost and price analysis.
.46 Procurement records.
.47 Contract administration.
_.48 Contract provisions.
Reports and Records •
.50 Purpose of reports and records.
http://www.whitehouse.gov/omb/circulars/a110/al 1 0.html 6/23/2006
easurement.
.16 Resource Conservation and Recovery Act.
.17 Certifications and representations.
SUBPART C -POST-AWARD REQUIREMENTS
Financial and Program Management
.20 Purpose of financial and program management.
.21 Standards for financial management systems.
_.22 Payment.
http://www.whitehouse.gov/omb/circulars/a110/al 1 0.html 6/23/2006
s performing substantive work under grants and agreements that
are passed through or awarded by the primary recipient, if such subrecipients are organizations described in
paragraph 1.
This Circular does not apply to grants,contracts,or other agreements between the Federal Government and units of
State or local governments covered by OMB Circular A-102, "Grants and Cooperative Agreements with State and
Local Governments,"and the Federal agencies'grants management common rule which standardized and codified
the administrative requirements Federal agencies impose on State and local grantees. In addition, subawards and
contracts to State or local governments are not covered by this Circular. However,this Circular applies to subawards
made by State and local governments to organizations covered by this Circular. Federal agencies may apply the
provisions of this Circular to commercial organizations,foreign governments,organizations under the jurisdiction of
foreign governments, and international organizations.
4.Definitions. Definitions of key terms used in this Circular are contained in Section .2 in the Attachment.
5. Required Action.The specific requirements and responsibilities of Federal agencies and institutions of higher
education,hospitals, and other non-profit organizations are set forth in this Circular.Federal agencies responsible for
awarding and administering grants to and other agreements with organizations described in paragraph 1 shall adopt
the language in the Circular unless different provisions are required by Federal statute or are approved by OMB.
• 6.OMB Responsibilities. OMB will review agency regulations and implementation of this Circular,and will provide
interpretations of policy requirements and assistance to insure effective and efficient implementation. Any exceptions
will be subject to approval by OMB, as indicated in Section .4 in the Attachment. Exceptions will only be made in
particular cases where adequate justification is presented.
7. Information Contact. Further information concerning this Circular may be obtained by contacting the Office of
Federal Financial Management, Office of Management and Budget, Washington, DC 20503,telephone (202) 395-
3993.
httn://www.whitehouse.gov/omb/circulars/al 10/a 110.html 6/23/2006
legislation, and the corporation shall not participate in, or
intervene in (including the publishing or distribution of
statements) anypolitical campaign I P qn on behalf of or in opposition to . .:_.= :• ' :` _
any candidate for public office. Notwithstanding any other -
provision of these Articles, the corporation shall not carry on any•
.31.
activities not permitted to be carried on (a) by a corporation
exempt . from Federal Income Tax under Section 501(c) (3) of the -_ '
40 Internal Revenue Code, or corresponding section) of any future _
Federal Tax Law, or (b) by a 'corporation, contributions to which
are deductible under Section 170(c) (2) of the Internal Revenue Code
or corresponding section of a future Internal Revenue Code. __
-2- _- _ •
:� __ __ .-
Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
ro m o I N N N N N N N N N N N N N N N N N N N N N N N N N N o f 0 m
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.51 Monitoring and reporting program performance.
.52 Financial reporting.
.53 Retention and access requirements for records.
Termination and Enforcement
.60 Purpose of termination and enforcement.
.61 Termination.
.62 Enforcement. •
SUBPART D -AFTER-THE-AWARD REQUIREMENTS
.70 Purpose.
.71 Closeout procedures.
•
.72 Subsequent adjustments and continuing responsibilities.
.73 Collection of amounts due.
APPENDIX A - CONTRACT PROVISIONS
•
SUBPART A-General •
.1 Purpose.This Circular establishes uniform administrative requirements for Federal grants and agreements
awarded to institutions of higher education, hospitals, and other non-profit organizations. Federal awarding agencies
shall not impose additional or inconsistent requirements, except as provided in Sections .4, and_.14 or unless
specifically required by Federal statute or executive order. Non-profit organizations that implement Federal programs
for the States are also subject to State requirements.
.2 Definitions.
(a)Accrued expenditures means the charges incurred by the recipient during a given period requiring the provision
of funds for:(1)goods and other tangible property received; (2) services performed by employees,contractors,
subrecipients, and other payees;and,(3)other amounts becoming owed under programs for which no current
services or performance is required.
•
(b)Accrued income means the sum of:(1)earnings during a given period from (i)services performed by the
recipient, and (ii)goods and other tangible property delivered to purchasers,and (2)amounts becoming owed to the
recipient for which no current services or performance is required by the recipient.
(c)Acquisition cost of equipment means the net invoice price of the equipment, including the cost of
modifications, attachments, accessories,or auxiliary apparatus necessary to make the property usable for the
purpose for which it was acquired. Other charges,such as the cost of installation,transportation,taxes, duty or
'protective in-transit insurance, shall be included or excluded from the unit acquisition cost in accordance with the
recipient's regular accounting practices.
(d)Advance means a payment made by Treasury check or other appropriate payment mechanism to a recipient
upon its request either before outlays are made by the recipient or through the use of predetermined payment
schedules.
•
(e)Award means financial assistance that provides support or stimulation to accomplish a public purpose. Awards
include grants and other agreements in the form of money or property in lieu of money, by the Federal Government
to an eligible recipient.The term does not include:technical assistance,which provides services instead of money;
other assistance in the form of loans,loan guarantees, interest subsidies, or insurance; direct payments of any kind
http://www.whitehouse.gov/omb/circulars/a110/a110.html 6/23/2006
agreements with organizations described in paragraph 1 shall adopt
the language in the Circular unless different provisions are required by Federal statute or are approved by OMB.
• 6.OMB Responsibilities. OMB will review agency regulations and implementation of this Circular,and will provide
interpretations of policy requirements and assistance to insure effective and efficient implementation. Any exceptions
will be subject to approval by OMB, as indicated in Section .4 in the Attachment. Exceptions will only be made in
particular cases where adequate justification is presented.
7. Information Contact. Further information concerning this Circular may be obtained by contacting the Office of
Federal Financial Management, Office of Management and Budget, Washington, DC 20503,telephone (202) 395-
3993.
httn://www.whitehouse.gov/omb/circulars/al 10/a 110.html 6/23/2006
legislation, and the corporation shall not participate in, or
intervene in (including the publishing or distribution of
statements) anypolitical campaign I P qn on behalf of or in opposition to . .:_.= :• ' :` _
any candidate for public office. Notwithstanding any other -
provision of these Articles, the corporation shall not carry on any•
.31.
activities not permitted to be carried on (a) by a corporation
exempt . from Federal Income Tax under Section 501(c) (3) of the -_ '
40 Internal Revenue Code, or corresponding section) of any future _
Federal Tax Law, or (b) by a 'corporation, contributions to which
are deductible under Section 170(c) (2) of the Internal Revenue Code
or corresponding section of a future Internal Revenue Code. __
-2- _- _ •
:� __ __ .-
Phone 0 2-3/ f537 Fax qoZ 3/s- Q%/'(
Address Zellt /1 VP sr am NL 6Z 2-
Street/P.O.Box ))�/�,�),,, ��City State Zip
E-Mail Address 7/t'1 f -C.P6 r1i Va !C1/1
( C N p
G N O I N)No N)U)Nn N)N) Nn Nn Nn No N)NN)N) N) N)Nn Nn Nn No (p N Nn N N) N) (0 - ca O N
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Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreements ... Page 5 of 30
to individuals; and, contracts which are required to be entered into and administered under procurement laws and
reg ulations. .
(f) Cash contributions means the recipient's cash outlay, including the outlay of money contributed to the recipient
by third parties.
(g) Closeout means the process by which a Federal awarding agency determines that all applicable administrative
actions and all required work of the award have been completed by the recipient and Federal awarding agency.
(h) Contract means a procurement contract under an award or subaward, and a procurement subcontract under a
recipient's or subrecipient's contract.
•
(i)Cost sharing or matching means that portion of project or program costs not borne by the Federal Government.
(j)Date of completion means the date on which all work under an award is completed or the date on the award
document,or any supplement or amendment thereto,on which Federal sponsorship ends.
(k)Disallowed costs means those charges to an award that the Federal awarding agency determines to be
unallowable,in accordance with the applicable Federal cost principles or other terms and conditions contained in the
award:
(I)Equipment means tangible nonexpendable personal property including exempt property charged directly to the
award having a useful life of more than one year and an acquisition cost of$5000 or more per unit. However,
consistent with recipient policy, lower limits may be established.
(m) Excess property means property under the control of any Federal awarding agency that, as determined by the
head thereof, is no longer required for its needs or the discharge of its responsibilities.
(n) Exempt property means tangible personal property acquired in whole or in part with Federal funds,where the
Federal awarding agency has statutory authority to vest title in the recipient without further obligation to the Federal
Government.An example of exempt property authority is contained in the Federal Grant and Cooperative Agreement
Act(31 U.S.C, 6306),for property acquired under an award to conduct basic or applied research by a non-profit
institution of higher education or non-profit organization whose principal purpose is conducting scientific research.
(o)Federal awarding agency means the Federal agency that provides an award to the recipient.
(p)Federal funds authorized means the total amount of Federal funds obligated by the Federal Government for
use by the recipient.This amount may include any authorized carryover of unobligated funds from prior funding
periods when permitted by agency regulations or agency implementing instructions.
(q)Federal share of real property,equipment,or supplies means that percentage of the property's acquisition costs
and any improvement expenditures paid with Federal funds.
(r) Funding period means the period of time when Federal funding is available for obligation by the recipient.
(s)Intangible property and debt instruments means, but is not limited to,trademarks,copyrights, patents and
patent applications and such property as loans, notes and other debt instruments, lease agreements, stock and other
instruments of property ownership,whether considered tangible or intangible.
(t) Obligations means the amounts of orders placed,contracts and grants awarded, services received and similar
transactions during a given period that require payment by the recipient during the same or a future period.
(u)Outlays or expenditures means charges made to the project or program.They may be reported on a cash or
accrual basis. For reports prepared on a cash basis,outlays are the sum of cash disbursements for direct charges
for goods and services, the amount of indirect expense charged,the value of third party in-kind contributions applied
and the amount of cash advances and payments made to subrecipients. For reports prepared on an accrual basis,
outlays are the sum of cash disbursements for direct charges for goods and services,the amount of indirect expense
incurred,the value of in-kind contributions applied, and the net increase(or decrease) in the amounts owed by the
recipient for goods and other property received,for services performed by employees, contractors, subrecipients and
other payees and other amounts becoming owed under programs for which no current services or performance are
renuirerl.
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sponding section) of any future _
Federal Tax Law, or (b) by a 'corporation, contributions to which
are deductible under Section 170(c) (2) of the Internal Revenue Code
or corresponding section of a future Internal Revenue Code. __
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(v) Personal property means property of any kind except real property. It may be tangible, having physical
existence, or intangible, having no physical existence, such as copyrights, patents,or securities.
(w)Prior approval means written approval by an authorized official evidencing prior consent.
(x) Program income means gross income earned by the recipient that is directly generated by a supported activity
or earned as a result of the award (see exclusions in paragraphs_.24 (e)and(h)). Program income includes, but
is not limited to, income from fees for services performed,the use or rental of real or personal property acquired
under federally-funded projects, the sale of commodities or items fabricated under an award,license fees and
royalties on patents and copyrights,and interest on loans made with award funds. Interest earned on advances of
•Federal funds is not program income. Except as otherwise provided in Federal awarding agency regulations or the
terms and conditions of the award, program income does not include the receipt of principal on loans, rebates,
credits, discounts, etc., or interest earned on any of them.
(y)Project costs means all allowable costs, as set forth in the applicable Federal cost principles, incurred by a
recipient and the value of the contributions made by third parties in accomplishing the objectives of the award during
the project period.
•
(z) Project period means the period established in the award document during which Federal sponsorship begins
and ends.
(aa)Property means, unless.otherwise stated, real property, equipment, intangible property and debt instruments.
(bb)Real property means land, including land improvements, structures and appurtenances thereto, but excludes
movable machinery and equipment.
(cc) Recipient means an organization receiving financial assistance directly from Federal awarding agencies to carry
out a project or program.The term includes public and private institutions of higher education, public and private
hospitals,and other quasi-public and private non-profit organizations such as, but not limited to, community action
agencies,research institutes, educational associations, and health centers.The term may include commercial
organizations, foreign or international organizations (such as agencies of the United Nations)which are recipients,
subrecipients, or contractors or subcontractors of recipients or subrecipients at the discretion of the Federal awarding
agency. The term does not include government-owned contractor-operated facilities or research centers providing
continued support for mission-oriented, large-scale programs that are government-owned or controlled,or are
• designated as federally-funded research and development centers.
(dd) Research and development means all research activities, both basic and applied,and all development
activities that are supported at universities,colleges, and other non-profit institutions. "Research"is defined as a
systematic study directed toward fuller scientific knowledge or understanding of the subject studied."Development"
is the systematic use of knowledge and understanding gained from research directed toward the production of useful
materials,devices, systems,or methods, including design and development of prototypes and processes. The term
research also includes activities involving the training of individuals in research techniques where such activities
utilize the same facilities as other research and development activities and where such activities are not included in
the instruction function.
(ee)Small awards means a grant or cooperative agreement not exceeding the small purchase threshold fixed at 41
U.S.C.403(11) (currently$25,000).
(ff)Subaward means an award of financial assistance in the form of money,or property in lieu of money, made
under an award by a recipient to an eligible subrecipient or by a subrecipient to a lower tier subrecipient. The term
includes financial assistance when provided by any legal agreement, even if the agreement is called a contract, but
does not include procurement of goods and services nor does it include any form of assistance which is excluded
from the definition of"award"in paragraph(e).
(gg)Subrecipient means the legal entity to which a subaward is made and which is accountable to the recipient for
the use of the funds provided.The term may include foreign or international organizations (such as agencies of the
United Nations) at the discretion of the Federal awarding agency.
(hh)Supplies means all personal property excluding equipment, intangible property,and debt instruments as
defined in this section, and inventions of a contractor conceived or first actually reduced to practice in the
performance of work under a funding agreement ("subject inventions"), as defined in 37 CFR part 401,"Rights to
Inventions Made by Nonprofit Organizations and Small Business Firms Under Government Grants, Contracts,and
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Circular No. A-1 10 -- Uniform Administrative Requirements for Grants and Agreements ... Page 7 of 3U
(ii)Suspension means an action by a Federal awarding agency that temporarily withdraws Federal sponsorship
under an award,pending corrective action by the recipient or pending a decision to terminate the award by the
Federal awarding agency. Suspension of an award is a separate action from suspension under Federal agency
regulations implementing E.O.s 12549 and 12689, "Debarment and Suspension."
(jj)Termination means the cancellation of Federal sponsorship,in whole or in part, under an agreement at any time
prior to the date of completion.
•
(kk)Third party in-kind contributions means the value of non-cash contributions provided by non-Federal third
parties.Third party in-kind contributions may be in the form of real property, equipment, supplies and other
expendable property,and the value of goods and services directly benefiting and specifically identifiable to the
project or program.
(II)Unliquidated obligations,for financial reports prepared on a cash basis,means the amount of obligations
incurred by the recipient that have not been paid. For reports prepared on an accrued expenditure basis, they
represent the amount of obligations incurred by the recipient for which an outlay has not been recorded.
(mm)Unobligated balance means the portion of the funds authorized by the Federal awarding agency that has not
been obligated by the recipient and is determined by deducting the cumulative obligations from the cumulative funds
authorized.
(nn) Unrecovered indirect cost means the difference between the amount awarded and the amount which could
have been awarded under the recipient's approved negotiated indirect cost rate.
(oo)Working capital advance means a procedure where by funds are advanced to the recipient to cover its
estimated disbursement needs for a given initial period.
•
_.3•Effect on other issuances. For awards subject to this Circular, all administrative requirements of codified
program regulations,program manuals,handbooks and other nonregulatory materials which are inconsistent with
the requirements of this Circular shall be superseded, except to the extent they are required by statute, or authorized
in accordance with the deviations provision in Section .4. •
_.4 Deviations.The Office of Management and Budget (OMB)may grant exceptions for classes of grants or
recipients subject to the requirements of this Circular when exceptions are not prohibited by statute. However, in the
interest of maximum uniformity, exceptions from the requirements of this Circular shall be permitted only in unusual
circumstances.Federal awarding agencies may apply more restrictive requirements to a class of recipients when
approved by OMB. Federal awarding agencies may apply less restrictive requirements when awarding small awards,
except for those requirements which are statutory. Exceptions on a case-by-case basis may also be made by
Federal awarding agencies.
.5 Subawards. Unless sections of this Circular specifically exclude subrecipients from coverage,the provisions of
this Circular shall be applied to subrecipients performing work under awards if such subrecipients are institutions of
higher education,hospitals or other non-profit organizations. State and local government subrecipients are subject to
the provisions of regulations implementing the grants management common rule,"Uniform Administrative
Requirements for Grants and Cooperative Agreements to State and Local Governments,"published at 53 FR 8034
(3/11/88). .
SUBPART B •Pre-Award Requirements
_.10 Purpose. Sections_.11 through_.17 prescribes forms and instructions and other pre-award matters to
be used in applying for Federal awards.
.11 Pre-award policies.
(a)Use of Grants and Cooperative Agreements,and Contracts. In each instance,the Federal awarding agency shall
decide on the appropriate award instrument(i.e.,grant, cooperative agreement,or contract).The Federal Grant and
Cooperative Agreement Act(31 U.S.C.6301-08)governs the use of grants,cooperative agreements and contracts.
A grant or cooperative agreement shall be used only when the principal purpose of a transaction is to accomplish a
•
public purpose of support or stimulation authorized by Federal statute.The statutory criterion for choosing between
grants and cooperative agreements is that for the latter, "substantial involvement is expected between the executive
agency and the State, local government,or other recipient when carrying out the activity contemplated in the
agreement." Contracts shall be used when the principal purpose is acquisition of property or services for the direct
•
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der a funding agreement ("subject inventions"), as defined in 37 CFR part 401,"Rights to
Inventions Made by Nonprofit Organizations and Small Business Firms Under Government Grants, Contracts,and
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benefit or use of the Federal Government.
•
(b)Public Notice and Priority Setting. Federal awarding agencies shall notify the public of its intended funding
priorities for discretionary grant programs, unless funding priorities are established by Federal statute.
_.12 Forms for applying for Federal assistance.
(a) Federal awarding agencies shall comply with the applicable report clearance requirements of 5 CFR part 1320,
"Controlling Paperwork Burdens on the Public,"with regard to all forms used by the Federal awarding agency in
place of or as a supplement to the Standard Form 424 (SF-424)series.
(b)Applicants shall use the SF-424 series or those forms and instructions prescribed by the'Federal awarding
agency.
•
(c)For Federal programs covered by E.O. 12372, "Intergovernmental Review of Federal Programs,"the applicant
shall complete the appropriate sections of the SF-424 (Application for Federal Assistance)indicating whether the
application was subject to review by the State Single Point of Contact(SPOC).The name and address of the SPOC
for a particular State can be obtained from the Federal awarding agency or the Catalog of Federal Domestic
Assistance.The SPOC shall advise the applicant whether the program for which application is made has been
selected by that State for review.
(d)Federal awarding agencies that do not use the SF-424 form should indicate whether the application is subject to
review by the State under E.O. 12372.
_.13 Debarment and suspension. Federal awarding agencies and recipients shall comply with the nonprocurernent
debarment and suspension common rule implementing E.O.s 12549 and 12689, "Debarment and Suspension."This
common rule restricts subawards and contracts with certain parties that are debarred, suspended or otherwise
excluded from or ineligible for participation in Federal assistance programs or activities.
.14 Special award conditions. If an applicant or recipient: (a)has a history of Poor performance, (b)is not
financially stable, (c) has a management system that does not meet the standards prescribed in this Circular, (d) has
not conformed to the terms and conditions of a previous award,or(e)is not otherwise responsible, Federal awarding
agencies may impose additional requirements as needed, provided that such applicant or recipient is notified in
writing as to:the nature of the additional requirements, the reason why the additional requirements are being
imposed,the nature of the corrective action needed,the time allowed for completing the corrective actions, and the
method for requesting reconsideration of the additional requirements imposed.Any special conditions shall be
promptly removed once the conditions that prompted them have been corrected.
_.15 Metric system of measurement.The Metric Conversion Act,as amended by the Omnibus Trade and
Competitiveness Act(15 U.S.C.205)declares that the metric system is the preferred measurement system for U.S.
trade and commerce.The Act requires each Federal agency to establish a date or dates in consultation with the
Secretary of Commerce, when the metric system of measurement will be used in the.agency's procurements, grants,
and other business-related activities. Metric implementation may take longer where the use of the system is initially
impractical or likely to cause significant inefficiencies in the accomplishment of federally-funded activities. Federal
awarding agencies shall follow the provisions of E.O. 12770,"Metric Usage in Federal Government Programs."
_.16 Resource Conservation and Recovery Act (RCRA) (Pub. L.94-580 codified at 42.U.S.C. 6962). Under the
Act, any State agency or agency of a political subdivision of a State which is using appropriated Federal funds must
comply with Section 6002. Section 6002 requires that preference be given in procurement programs to the purchase
of specific products containing recycled materials identified in guidelines developed by the Environmental Protection
Agency(EPA)(40 CFR parts 247-254).Accordingly, State and local institutions of higher education, hospitals,and
.non-profit organizations that receive direct Federal awards or other Federal funds shall give preference in their
procurement programs funded with Federal funds to the purchase of recycled products pursuant to the EPA
guidelines.
.17 Certifications and representations. Unless prohibited by statute or codified regulation, each Federal awarding
agency is authorized and encouraged to allow recipients to submit certifications and representations required by
statute, executive order, or regulation on an annual basis, if the recipients have ongoing and continuing relationships
with the agency.Annual certifications and representations shall be signed by responsible officials with the authority
to ensure recipients'compliance with the pertinent requirements.
SUBPART C -Post-Award Requirements
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•
Financial and Program Management
.20 Purpose of financial and program management. Sections .21 through .28 prescribe standards for
financial management systems, methods for making payments and rules for: satisfying cost sharing and matching
requirements, accounting for program income, budget revision approvals,making audits,determining allowability of
cost, and establishing fund availability.
_.21 Standards for financial management systems.
•
(a) Federal awarding agencies shall require recipients to relate financial data to performance data and develop unit
cost information whenever practical.
(b) Recipients'financial management systems shall provide for the following.
•
(1)Accurate, current and complete disclosure of the financial results of each federally-sponsored project or
program in accordance with the reporting requirements set forth in Section_.52. If a Federal awarding
agency requires reporting on an accrual basis from a recipient that maintains its records on other than an
accrual basis,the recipient shall not be required to establish an accrual accounting system.These recipients
may develop such accrual data for its reports on the basis of an analysis of the documentation on hand.
(2)Records that identify adequately the source and application of funds for federally-sponsored activities.
These records shall contain information pertaining to Federal awards,authorizations,obligations, unobligated
balances, assets, outlays, income and interest.
(3)Effective control over and accountability for all funds, property and other assets. Recipients shall
adequately safeguard all such assets and assure they are used solely for authorized purposes.
(4)Comparison of outlays with budget amounts for each award.Whenever appropriate,financial information
should be related to performance and unit cost data.
(5)Written procedures to minimize the time elapsing between the transfer of funds to the recipient from the
U.S.Treasury and the issuance or redemption of checks,warrants or payments by other means for program
purposes by the recipient.To the extent that the provisions of the Cash Management Improvement Act
(CMIA) (Pub. L. 101-453)govern, payment methods of State agencies, instrumentalities, and fiscal agents
shall be consistent with CMIA Treasury-State Agreements or the CMIA default procedures codified at 31 CFR
part 205,"Withdrawal of Cash from the Treasury for Advances under Federal Grant and Other Programs."
(6)Written procedures for determining the reasonableness,allocability and allowability of costs in accordance
with the provisions of the applicable Federal cost principles and the terms and conditions of the award.
(7)Accounting records including cost accounting records that are supported by source documentation.
• (c)Where the Federal Government guarantees or insures the repayment of money borrowed by the recipient,the
Federal awarding agency, at its discretion,may require adequate bonding and insurance if the bonding and
•
insurance requirements of the recipient are not deemed adequate to protect the interest of the Federal Government.
(d)The Federal awarding agency may require adequate fidelity bond coverage where the recipient lacks sufficient
coverage to protect the Federal Government's interest.
(e)Where bonds are required in the situations described above, the bonds shall be obtained from companies holding
certificates of authority as acceptable sureties,as prescribed in 31 CF.R part 223,"Surety Companies Doing
Business with the United States."
•
.22 Payment.
(a) Payment methods shall minimize the time elapsing between the transfer of funds from the United States Treasury
and the issuance or redemption of checks,warrants,or payment by other means by the recipients.Payment
methods of State agencies or instrumentalities shall be consistent with Treasury-State CMIA agreements or default
procedures codified at 31 CFR part 205.
http://www.whitehouse.gov/omb/circulars/al 10/al 1 0.html 6/23/2006
in their
procurement programs funded with Federal funds to the purchase of recycled products pursuant to the EPA
guidelines.
.17 Certifications and representations. Unless prohibited by statute or codified regulation, each Federal awarding
agency is authorized and encouraged to allow recipients to submit certifications and representations required by
statute, executive order, or regulation on an annual basis, if the recipients have ongoing and continuing relationships
with the agency.Annual certifications and representations shall be signed by responsible officials with the authority
to ensure recipients'compliance with the pertinent requirements.
SUBPART C -Post-Award Requirements
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Government Grants, Contracts,and
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(b)Recipients are to be paid in advance, provided they maintain or demonstrate the willingness to maintain: (1)
written procedures that minimize the time elapsing between the transfer of funds and disbursement by the recipient,
and (2)financial management systems that meet the standards for fund control and accountability as established in
Section_.21. Cash advances to a recipient organization shall be limited to the minimum amounts needed and be
timed to be in accordance with the actual,immediate cash requirements of the recipient organization in carrying out •
the purpose of the approved program or project. The timing and amount of cash advances shall be as close as is
administratively feasible to the actual disbursements by the recipient organization for direct program or project costs
and the proportionate share of any allowable indirect costs.
(c)Whenever possible, advances shall be consolidated to cover anticipated cash needs for all awards made by the
Federal awarding agency to the recipient.
(1)Advance payment mechanisms include,but are not limited to,Treasury check and electronic funds
transfer.
(2)Advance payment mechanisms are subject to 31 CFR part 205.
(3) Recipients shall be authorized to submit requests for advances and reimbursements at least monthly
when electronic fund transfers are not used.
(d)Requests for Treasury check advance payment shall be submitted on SF-270, "Request for Advance or
Reimbursement,"or other forms as may be authorized by OMB. This form is not to be used when Treasury check
advance payments are made.to the recipient automatically through the use of a predetermined payment schedule or
if precluded by special Federal awarding agency instructions for electronic funds transfer.
(e)Reimbursement is the preferred method when the requirements in paragraph (b)cannot be met. Federal
awarding agencies may also use this method on any construction agreement, or if the major portion of the
construction project is accomplished through private market financing or Federal loans,and the Federal assistance
constitutes a minor portion of the project.
(1)When the reimbursement method is used, the Federal awarding agency shall make payment within 30
days after receipt of the billing,unless the billing is improper.
•
(2) Recipients shall be authorized to submit request for reimbursement at least monthly when electronic
funds transfers are not used.
•
(f) If a recipient cannot meet the criteria for advance payments and the Federal awarding agency has determined
that reimbursement is not feasible because the recipient lacks sufficient working capital,the Federal awarding
agency may provide cash on a working capital advance basis. Under this procedure,the Federal awarding agency
shall advance cash to the recipient to cover its estimated disbursement needs for an initial period generally geared to
the awardee's disbursing cycle.Thereafter, the Federal awarding agency shall reimburse the recipient for its actual
cash disbursements.'The working capital advance method of payment shall not be used for recipients unwilling or
unable to provide timely advances to their subrecipient to meet the subrecipient's actual cash disbursements.
(g)To the extent available,recipients shall disburse funds available from repayments to and interest earned on a
revolving fund, program income, rebates, refunds,contract settlements,audit recoveries and interest earned on such
funds before requesting additional cash payments.
(h) Unless otherwise required by statute, Federal awarding agencies shall not withhold payments for proper charges
made by recipients at any time during the project period unless (1)or(2)apply.
•
(1)A recipient has failed to comply with the project objectives,the terms and conditions of the award,or
Federal reporting requirements.
(2)The recipient or subrecipient is delinquent in a debt to the United States as defined in OMB Circular A-
129,"Managing Federal Credit Programs."Under such conditions,the Federal awarding agency may, upon
reasonable notice, inform the recipient that payments shall not be made for obligations incurred after a
specified date until the conditions are corrected or the indebtedness to the Federal Government is liquidated.
(i) Standards governing the use of banks and other institutions as depositories of funds advanced under awards are
as follows.
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. Unless prohibited by statute or codified regulation, each Federal awarding
agency is authorized and encouraged to allow recipients to submit certifications and representations required by
statute, executive order, or regulation on an annual basis, if the recipients have ongoing and continuing relationships
with the agency.Annual certifications and representations shall be signed by responsible officials with the authority
to ensure recipients'compliance with the pertinent requirements.
SUBPART C -Post-Award Requirements
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•
(1) Except for situations described in paragraph(i)(2), Federal awarding agencies shall not require separate
.depository accounts for funds provided to a recipient or establish any eligibility requirements for depositories
for funds provided to a recipient. However, recipients must be able to account for the receipt, obligation and
• expenditure of funds.
(2)Advances of Federal funds shall be deposited and maintained in insured accounts whenever possible.
(j)Consistent with the national goal of expanding the opportunities for women-owned and minority-owned business
enterprises,•recipients shall be encouraged to use women-owned and minority-owned banks(a bank which is
owned at least 50 percent by women or minority group members). •
(k)Recipients shall maintain advances of Federal funds in interest bearing accounts, unless (1),(2)or(3) apply.
(1)The recipient receives less than $120,000 in Federal awards per year.
(2)The best reasonably available interest bearing account would not be expected to earn interest in excess
of$250 per year on Federal cash balances.
•
(3)The depository would require an average or minimum balance so high that it would not be feasible within
the expected Federal and non-Federal cash resources.
(I)For those entities where CMIA and its implementing regulations do not apply,interest earned on Federal
advances deposited in interest bearing accounts shall be remitted annually to Department of Health and Human
Services,Payment Management System, Rockville, MD 20852. Interest amounts up to$250 per year may be
retained by the recipient for administrative expense. State universities and hospitals shall comply with CMIA, as it
pertains to interest. If an entity subject to CMIA uses its own funds to pay pre-award costs for discretionary awards
without prior written approval from the Federal awarding agency,it waives its right to recover the interest under
CMIA.
(m)Except as noted elsewhere in this Circular,only the following forms shall be authorized for the recipients in
requesting advances and reimbursements. Federal agencies shall not require more than an original and two copies
of these forms.
• (1)SF-270, Request for Advance or Reimbursement. Each Federal awarding agency shall adopt the SF-270
as a standard form for all nonconstruction programs when electronic funds transfer or predetermined
advance methods are not used. Federal awarding agencies, however, have the option of using this form.for
construction programs in lieu of the SF-271,"Outlay Report and Request for Reimbursement for Construction
Programs."
(2)SF-271, Outlay Report and Request for Reimbursement for Construction Programs. Each Federal
awarding agency shall adopt the SF-271 as the standard form to be used for requesting reimbursement for
construction programs. However, a Federal awarding agency may substitute the SF-270 when the Federal
awarding agency determines that it provides adequate information to meet Federal needs.
.23 Cost sharing or matching.
(a)All contributions,including cash and third party in-kind, shall be accepted as part of the recipient's cost sharing or
matching when such contributions meet all of the following criteria.
•
(1)Are verifiable from the recipient's records. •
(2)Are not included as contributions for any other federally-assisted project or program.
(3)Are necessary and reasonable for proper and efficient accomplishment of project or program objectives.
(4)Are allowable under the applicable cost principles.
(5)Are not paid by the Federal Government under another award, except where authorized by Federal
statute to be used for cost sharing or matching.
•
•
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upon
reasonable notice, inform the recipient that payments shall not be made for obligations incurred after a
specified date until the conditions are corrected or the indebtedness to the Federal Government is liquidated.
(i) Standards governing the use of banks and other institutions as depositories of funds advanced under awards are
as follows.
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. Unless prohibited by statute or codified regulation, each Federal awarding
agency is authorized and encouraged to allow recipients to submit certifications and representations required by
statute, executive order, or regulation on an annual basis, if the recipients have ongoing and continuing relationships
with the agency.Annual certifications and representations shall be signed by responsible officials with the authority
to ensure recipients'compliance with the pertinent requirements.
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(6)Are provided for in the approved budget when required by the Federal awarding agency.
(7) Conform to other provisions of this Circular,as applicable.
(b) Unrecovered indirect costs may be included as part of cost sharing or matching only with the prior approval of the
Federal awarding agency.
(c)Values for recipient contributions of services and property shall be established in accordance with the applicable
cost principles. If a Federal awarding agency authorizes recipients to donate buildings or land for
construction/facilities acquisition projects or long-term use,the value of the donated property for cost sharing or
matching shall be the lesser of(1)or(2).
(1)The certified value of the remaining life of the property recorded in the recipient's accounting records at
the time of donation.
(2)The current fair market value.However,when there is sufficient justification,the Federal awarding agency
may approve the use of the current fair market value of the donated property,even if it exceeds the certified
value at the time of donation to the project.
(d)Volunteer services furnished by professional and technical personnel,consultants, and other skilled and,unskilled
labor may be counted as cost sharing or matching if the service is an integral and necessary part of an approved
project or program. Rates for volunteer services shall be consistent with those paid for similar work in the recipient's
organization. In those instances in which the required skills are not found in the recipient organization, rates shall be
consistent with those paid for similar work in the labor market in which the recipient competes for the kind of services
involved.In either case, paid fringe benefits that are reasonable, allowable,and allocable may be included in the
valuation.
(e)When an employer other than the recipient furnishes the services of an employee,these services shall be valued
at the employee's regular rate of pay (plus an amount of fringe benefits that are reasonable, allowable, and allocable,
but exclusive.of overhead costs), provided these services are in the same skill for which the employee is normally
paid.
(f) Donated supplies may include such items as expendable equipment,office supplies,laboratory supplies or
workshop and classroom supplies.Value assessed to donated supplies included in the cost sharing or matching
share shall be reasonable and shall not exceed the fair market value of the property at the time of the donation.
(g)The method used for determining cost sharing or matching for donated equipment, buildings and land for which
title passes to the recipient may differ according to the purpose of the award, if(1)or(2)apply.
(1) If the purpose of the award is to assist the recipient in the acquisition of equipment,buildings or land,the
total value of the.donated property may be claimed as cost sharing or matching.
(2) If the purpose of the award is to support activities that require the use of equipment, buildings or land,
normally only depreciation or use charges for equipment and buildings may be made. However,the full value
of equipment or other capital assets and fair rental charges for land may be allowed, provided that the
Federal awarding agency has approved the charges.
(h)The value of donated property shall be determined in accordance with the usual accounting policies of the
recipient,with the following qualifications.
•
(1)The value of donated land and buildings shall not exceed its fair market value at the time of donation to
the recipient as established by an independent appraiser(e.g., certified real property appraiser or General
Services Administration representative)and certified by a responsible official of the recipient.
(2)The value of donated equipment shall not exceed the fair market value of equipment of the same age and
condition at the time of donation.
• (3)The value of donated space shall not exceed the fair rental value of comparable space as established by
an independent appraisal of comparable space and facilities in a privately-owned building in the same
locality.
•
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rds are
as follows.
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. Unless prohibited by statute or codified regulation, each Federal awarding
agency is authorized and encouraged to allow recipients to submit certifications and representations required by
statute, executive order, or regulation on an annual basis, if the recipients have ongoing and continuing relationships
with the agency.Annual certifications and representations shall be signed by responsible officials with the authority
to ensure recipients'compliance with the pertinent requirements.
SUBPART C -Post-Award Requirements
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•
(4)The value of loaned equipment shall not exceed its fair rental value.
•
(5)The following requirements pertain to the recipient's supporting records for in-kind contributions from third
parties.
(i)Volunteer services shall be documented and,to the extent feasible, supported by the same
methods used by the recipient for its own employees.
(ii)The basis for determining the valuation for personal service, material, equipment, buildings and
land shall be documented.
_.24 Program income.
(a) Federal awarding agencies shall apply the standards set forth in this section in requiring recipient organizations to
account for program income related to projects financed in whole or in part with Federal funds.
(b) Except as provided in paragraph (h)below, program income earned during the project period shall be retained by
the recipient and, in accordance with Federal awarding agency regulations or the terms and conditions of the award,
shall be used in one or more of the ways listed in the following.
(1)Added to funds committed to the project by the Federal awarding agency and recipient and used to further
eligible project or program objectives.
(2) Used to finance the non-Federal share of the project or program.
•
(3) Deducted from the total project or program allowable cost in determining the net allowable costs on which
the Federal share of costs is based.
(c)When an agency authorizes the disposition of program income as described in paragraphs (b)(1)or(b)(2),
program income in excess of any limits stipulated shall be used in accordance with paragraph (b)(3).
(d) In the event that the Federal awarding agency does not specify in its regulations or the terms and conditions of
the award how program income is to be used, paragraph(b)(3)shall apply automatically to all projects or programs
except research. For awards that support research, paragraph(b)(1)shall apply automatically unless the awarding
agency indicates in the terms and conditions another alternative on the award or the recipient is subject to special
award conditions, as indicated in Section .14.
(e) Unless Federal awarding agency regulations or the terms and conditions of the award provide otherwise,
recipients shall have no obligation to the Federal Government regarding program income earned after the end of the
project period.
(f) If authorized by Federal awarding agency regulations or the terms and conditions of the award,costs Incident to
the generation of program income may be deducted from gross income to determine program income, provided
these costs have not been charged to the award.
•
(g) Proceeds from the sale of property shall be handled in accordance with the requirements of the Property
Standards (See Sections_.30 through .37).
(h) Unless Federal awarding agency regulations or the terms and condition of the award provide otherwise,
recipients shall have no obligation to the Federal Government with respect to program income earned from license
fees and royalties for copyrighted material, patents, patent applications,trademarks,and inventions produced under
an award. However, Patent and Trademark Amendments(35 U.S.C. 18)apply to inventions made under an
experimental, developmental,or research award.
_.25 Revision of budget and program plans.
(a)The budget plan is the financial expression of the project or program as approved during the award process. It
. may include either the Federal and non-Federal share, or only the Federal share, depending upon Federal awarding
agency requirements. It shall be related to performance for program evaluation purposes whenever appropriate.
http://www.whitehouse.gov/omb/circulars/al10/all0.html • 6/23/2006
arket value of equipment of the same age and
condition at the time of donation.
• (3)The value of donated space shall not exceed the fair rental value of comparable space as established by
an independent appraisal of comparable space and facilities in a privately-owned building in the same
locality.
•
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rds are
as follows.
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. Unless prohibited by statute or codified regulation, each Federal awarding
agency is authorized and encouraged to allow recipients to submit certifications and representations required by
statute, executive order, or regulation on an annual basis, if the recipients have ongoing and continuing relationships
with the agency.Annual certifications and representations shall be signed by responsible officials with the authority
to ensure recipients'compliance with the pertinent requirements.
SUBPART C -Post-Award Requirements
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(b) Recipients are required to report deviations from budget and program plans, and request prior approvals for
budget and program plan revisions, in accordance with this section.
(c) For nonconstruction awards, recipients shall request prior approvals from Federal awarding agencies for one or
more of the following program or budget related reasons.
(1)Change in the scope or the objective of the project or program(even if there is no associated budget
revision requiring prior written approval).
(2)Change in a key person specified in the application or award document.
•
(3)The absence for more than three months,or a 25 percent reduction in time devoted to the project,by the
approved project director or principal investigator.
(4)The need for additional Federal funding. •
(5)The transfer of amounts budgeted for indirect costs to absorb increases in direct costs,or vice versa, if
approval is required by the Federal awarding agency.
(6)The inclusion, unless waived by the Federal awarding agency,of costs that require prior approval in
accordance with OMB Circular A-21,"Cost Principles for Educational Institutions,"OMB Circular A-122,"Cost
Principles for Non-Profit Organizations,"or 45 CFR part 74 Appendix E-,"Principles.for Determining Costs
Applicable to Research and Development under Grants and Contracts with Hospitals,"or 48 CFR part 31,
"Contract Cost Principles and Procedures,"as applicable.
(7)The transfer of funds allotted for training allowances (direct payment to trainees)to other categories of
expense.
(8) Unless described in the application and funded in the approved awards,the subaward,transfer or
contracting out of any work under an award. This provision does not apply to the purchase of supplies,
material,equipment or general support services.
(d) No other prior approval requirements for specific items may be imposed unless a deviation has been approved by
OMB.
(e) Except for requirements listed in paragraphs (c)(1)and (c)(4)of this section,Federal awarding agencies are
authorized, at their option,to waive cost-related and administrative prior written approvals required by this Circular
and OMB Circulars A-21 and A-122. Such waivers may include authorizing recipients to do any one or more of the
following.
(1) Incur pre-award costs 90 calendar days prior to award or more than 90 calendar days with the prior
approval of the Federal awarding agency.All pre-award costs are incurred at the recipient's risk(i.e.,the
Federal awarding agency is under no obligation to reimburse such costs if for any reason the recipient does
not receive an award or if the award is less than anticipated and inadequate to cover such costs).
(2)Initiate a one-time extension of the expiration date of the award of up to 12 months unless one or more of
the following conditions apply. For one-time extensions,the recipient must notify the Federal awarding
agency in writing with the supporting reasons and revised expiration date at least 10 days before the
expiration date specified in the award.This one-time extension may not be exercised merely for the purpose
of using unobligated balances.
•
(i)The terms and conditions of award prohibit the extension.
(ii)The extension requires additional Federal funds.
(iii)The extension involves any change in the approved objectives or scope of the project. •
(3) Carry forward unobligated balances to subsequent funding periods.
(4) For awards that support research, unless the Federal awarding agency provides otherwise in the award or
•
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non-Federal share, or only the Federal share, depending upon Federal awarding
agency requirements. It shall be related to performance for program evaluation purposes whenever appropriate.
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arket value of equipment of the same age and
condition at the time of donation.
• (3)The value of donated space shall not exceed the fair rental value of comparable space as established by
an independent appraisal of comparable space and facilities in a privately-owned building in the same
locality.
•
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rds are
as follows.
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. Unless prohibited by statute or codified regulation, each Federal awarding
agency is authorized and encouraged to allow recipients to submit certifications and representations required by
statute, executive order, or regulation on an annual basis, if the recipients have ongoing and continuing relationships
with the agency.Annual certifications and representations shall be signed by responsible officials with the authority
to ensure recipients'compliance with the pertinent requirements.
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Lircula; No. A-11U -- Uniform Administrative Requirements for Grants and Agreemen... Page 15 of 30
•
in the agency's regulations,the prior approval requirements described in paragraph(e) are automatically
waived (i.e., recipients need not obtain such prior approvals)unless one of the conditions included in
paragraph (e)(2) applies.
(f)The Federal awarding agency may, at its option, restrict the transfer of funds among direct cost categories or
programs,functions and activities for awards in which the Federal share of the project exceeds $100,000 and the
cumulative amount of such transfers exceeds or is expected to exceed 10 percent of the total budget as last
approved by the Federal awarding agency.No Federal awarding agency shall permit a transfer that would cause any
Federal appropriation or part thereof to be used for purposes other than those consistent with the original intent of
the appropriation.
•
(g)All other changes to nonconstruction budgets, except for the changes described in paragraph (j), do not require
prior approval.
(h) For construction awards, recipients shall request prior written approval promptly from Federal awarding agencies
for budget revisions whenever(1), (2)or (3) apply.
(1)The revision results from changes in the scope or the objective of the project or program.
(2)The need arises for additional Federal funds to complete the project.
(3)A revision is desired which involves specific costs for which prior written approval requirements may be
imposed consistent with applicable OMB cost principles listed in Section_.27.
•
(i) No other prior approval requirements for specific items may be imposed unless a deviation has been approved by
OMB.
(j)When a Federal awarding agency makes an award that provides support for both construction and
nonconstruction work,the Federal awarding agency may require the recipient to request prior approval from the
Federal awarding agency before making any fund or budget transfers between the two types of work supported.
(k) For both construction and nonconstruction awards, Federal awarding agencies shall require recipients to notify
the Federal awarding agency in writing promptly whenever the amount of Federal authorized funds is expected to
exceed the needs of the recipient for the project period by more than$5000 or five percent of the Federal award,
whichever is greater.This notification shall not be required if an application for additional funding is submitted for a
continuation award.
(I)When requesting approval for budget revisions, recipients shall use the budget forms that were used in the
application unless the Federal awarding agency indicates a letter of request suffices.
(m)Within 30 calendar days from the date of receipt of the request for budget revisions, Federal awarding agencies
shall review the request and notify the recipient whether the budget revisions have been approved. If the revision is
still under consideration at the end of 30 calendar days,the Federal awarding agency shall inform the recipient in
writing of the date when the recipient may expect the decision.
.26 Non-Federal audits.
(a) Recipients and subrecipients that are institutions of higher education or other non-profit organizations (including
hospitals)shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 USC
7501-7507)and revised OMB Circular A-133,"Audits of States, Local Governments,and Non-Profit Organizations."
(b)State and local governments shall be subject to the audit requirements contained in the Single Audit Act •
Amendments of 1996(31 USC 7501-7507)and revised OMB Circular A-133,"Audits of States, Local Governments,
and Non-Profit Organizations."
•
(c)For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall be subject to the audit
requirements of the Federal awarding agencies.
(d)Commercial organizations shall be subject to the audit requirements of the Federal awarding agency or the prime
recipient as incorporated into the award document.
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rds are
as follows.
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. Unless prohibited by statute or codified regulation, each Federal awarding
agency is authorized and encouraged to allow recipients to submit certifications and representations required by
statute, executive order, or regulation on an annual basis, if the recipients have ongoing and continuing relationships
with the agency.Annual certifications and representations shall be signed by responsible officials with the authority
to ensure recipients'compliance with the pertinent requirements.
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_.27 Allowable costs. For each kind of recipient, there is a set of Federal principles for determining allowable
costs.Allowability of costs shall be determined in accordance with the cost principles applicable to the entity
incurring the costs.Thus,allowability of costs incurred by State, local or federally-recognized Indian tribal
governments is determined in accordance with the provisions of OMB Circular A-87,"Cost Principles for State, Local,
and Indian Tribal Governments."The allowability of costs incurred by non-profit organizations is determined in
accordance with the provisions of OMB Circular A-122,"Cost Principles for Non-Profit Organizations."The
allowability of costs incurred by institutions of higher education is determined in accordance with the provisions of
OMB Circular A-21,"Cost Principles for Educational Institutions."The allowability of costs incurred by hospitals is
determined in accordance with the provisions of Appendix E of 45 CFR part 74,"Principles for Determining Costs
Applicable to Research and Development Under Grants and Contracts with Hospitals."The allowability of costs
incurred by commercial organizations and those non-profit organizations listed in Attachment C to Circular A-122 is
determined in accordance with the provisions of the Federal Acquisition Regulation (FAR)at 48 CFR part 31.
.28 Period of availability of funds.Where a funding period is specified,a recipient may charge to the grant only
allowable costs resulting from obligations incurred during the funding period and any pre-award costs authorized by
the Federal awarding agency.
.29 Conditional exemptions.
(a)OMB authorizes conditional exemption from OMB administrative requirements and cost principles circulars for
certain Federal programs with statutorily-authorized consolidated planning and consolidated administrative funding,
that are identified by a Federal agency and approved by the head of the Executive department or establishment.A
Federal agency shall consult with OMB during its consideration of whether to grant such an exemption.
(b)To promote efficiency in State and local program administration,when Federal non-entitlement programs with
common purposes have specific statutorily-authorized consolidated planning and consolidated administrative funding
and where most of the State agency's resources come from non-Federal sources, Federal agencies may exempt
these covered State-administered, non-entitlement grant programs from certain OMB grants management
requirements. The exemptions would be from all but the allocability of costs provisions of OMB Circulars A-87
(Attachment A,subsection C.3),"Cost Principles for State,Local, and Indian Tribal Governments,"A-21 (Section C,
subpart 4), "Cost Principles for Educational Institutions,"and A-122 (Attachment A, subsection A.4),"Cost Principles
for Non-Profit Organizations,"and from all of the administrative requirements provisions of OMB Circular A-110,
"Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals,
and Other Non-Profit Organizations,"and the agencies'grants management common rule.
(c)When a Federal agency provides this flexibility, as a prerequisite to a State's exercising this option,.a State must
adopt its own written fiscal and administrative requirements for expending and accounting for all funds,which are
consistent with the provisions of OMB Circular A-87, and extend such policies to all subrecipients.These fiscal and
administrative requirements must be sufficiently specific to ensure that:funds are used in compliance with all
applicable Federal statutory and regulatory provisions,costs are reasonable and necessary for operating these
programs, and funds are not be used for general expenses required to carry out other responsibilities of a State or its
subrecipients.
Property Standards •
_.30 Purpose of property standards.Sections_.31 through_.37 set forth uniform standards governing
management and disposition of property furnished by the Federal Government whose cost was charged to a project
supported by a Federal award. Federal awarding agencies shall require recipients to observe these standards under
awards and shall not impose additional requirements,unless specifically required by Federal statute.The recipient
may use its own property management standards and procedures provided it observes the provisions of Sections
_.31 through .37.
_.31 Insurance coverage. Recipients shall,at a minimum,provide the equivalent insurance coverage for real
property and equipment acquired with Federal funds as provided to property owned by the recipient.Federally-
owned property need not be insured unless required by the terms and conditions of the award.
_.32 Real property. Each Federal awarding agency shall prescribe requirements for recipients concerning the use
and disposition of real property acquired in whole or in part under awards. Unless otherwise provided by statute,
such requirements, at,a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
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•
(b)The recipient shall obtain written approval by the Federal awarding agency for the use of real property in other
federally-sponsored projects when the recipient determines that the property is no longer needed for the purpose of
the original project. Use in other projects shall be limited to those under federally-sponsored projects(i.e.,awards)or
programs that have purposes consistent with those authorized for support by the Federal awarding agency.
•
(c) When the real property is no longer needed as provided in paragraphs (a)and(b),the recipient shall request
disposition instructions from the Federal awarding agency or its successor Federal awarding agency. The Federal
awarding agency shall observe one or more of the following disposition instructions.
•
(1)The recipient may be permitted to retain title without further obligation to the Federal Government after it
compensates the Federal Government for that percentage of the current fair market value of the property
attributable to the Federal participation in the project.
(2)The recipient may be directed to sell the property under guidelines provided by the Federal awarding
agency and pay the Federal Government for that percentage of the current fair market value of the property
attributable to the Federal participation in the project(after deducting actual and reasonable selling and fix-up
expenses, if any,from the sales proceeds).When the recipient is authorized or required to sell the property,
proper sales procedures shall be established that provide for competition to the extent practicable and result
in the highest possible return.
(3)The recipient may be directed to transfer title to the property to the Federal Government or to an eligible
third party provided that, in such cases, the recipient shall be entitled to compensation for its attributable
percentage of the current fair market value of the property.
.33 Federally-owned and exempt property.
•
(a) Federally-owned property.
(1)Title to federally-owned property remains vested in the Federal Government. Recipients shall submit
annually an inventory listing of federally-owned property in their custody to the Federal awarding agency.
Upon completion of the award or when the property is no longer needed,the recipient shall report the
property to the Federal awarding agency for further Federal agency utilization.
(2) If the Federal awarding agency has no further need for the property, it shall be declared excess and
reported to the General Services Administration, unless the Federal awarding agency has statutory authority
to dispose of the property by alternative methods (e.g.,the authority provided by the Federal Technology
Transfer Act(15 U.S.C. 3710 (I))to donate research equipment to educational and non-profit organizations in
accordance with E.O. 12821,"Improving Mathematics and Science Education in Support of the National
Education Goals.")Appropriate instructions shall be issued to the recipient by the Federal awarding agency.
(b) Exempt property. When statutory authority exists, the Federal awarding agency has the option to vest title to
property acquired with Federal funds in the recipient without further obligation to the Federal Government and under
conditions the Federal awarding agency considers appropriate. Such property is"exempt property."Should a
Federal awarding agency not establish conditions,title to exempt property upon acquisition shall vest in the recipient
without further obligation to the Federal Government.
_.34 Equipment.
(a)Title to equipment acquired by a recipient with Federal funds shall vest in the recipient,subject to conditions of
this section.
(b)The recipient shall not use equipment acquired with Federal funds to provide services to non-Federal outside
organizations for a fee that is less than private companies charge for equivalent services, unless specifically
authorized by Federal statute,for as long as the Federal Government retains an interest in the equipment.
(c)The recipient shall use the equipment in the project or program for which it was acquired as long as needed,
whether or not the project or program continues to be supported by Federal funds and shall not encumber the
property without approval of the Federal awarding agency.When no longer needed for the original project or
• program,the recipient shall use the equipment in connection with its other federally-sponsored activities, in the
• following order of priority: (i)Activities sponsored by the Federal awarding agency which funded the original project,
. then (ii)activities sponsored by other Federal awarding agencies.
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be requirements for recipients concerning the use
and disposition of real property acquired in whole or in part under awards. Unless otherwise provided by statute,
such requirements, at,a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
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(d) During the time that equipment is used on the project or program for which it was acquired, the recipient shall
make it available for use on other projects or programs if such other use will not interfere with the work on the project
or program for which the equipment was originally acquired. First preference for such other use shall be given to
other projects or programs sponsored by the Federal awarding agency that financed the equipment; second
preference shall be given to projects or programs sponsored by other Federal awarding agencies. If the equipment is
owned by the Federal Government, use on other activities not sponsored by the Federal Government shall be
permissible if authorized by the Federal awarding agency. User charges shall be treated as program income.
(e)When acquiring replacement equipment,the recipient may use the equipment to be replaced as trade-in or sell
the equipment and use the proceeds to offset the costs of the replacement equipment subject to the approval of the
Federal awarding agency.
(f)The recipient's property management standards for equipment acquired with Federal funds and federally-owned
equipment shall include all of the following.
(1) Equipment records shall be maintained accurately and shall include the following information.
(i)A description of the equipment.
(ii)Manufacturer's serial number, model number,Federal stock number, national stock number, or
other identification number.
(iii)Source of the equipment, including the award number.
(iv)Whether title vests in the recipient or the Federal Government.
(v)Acquisition date (or date received, if the equipment was furnished by the Federal Government)
and cost.
•
(vi)Information from which one can calculate the percentage of Federal participation in the cost of the
equipment(not applicable to equipment furnished by the Federal Government).
(vii)Location and condition of the equipment and the date the information was reported.
(viii) Unit acquisition cost.
(ix)Ultimate disposition data, including date of disposal and sales price or the method used to
determine current fair market value where a recipient compensates the Federal awarding agency for
its share.
(2) Equipment owned by the Federal Government shall be identified to indicate Federal ownership.
(3) A physical inventory of equipment shall be taken and the results reconciled with the equipment records at
least once every two years.Any differences between quantities determined by the physical inspection and
those shown in the accounting records shall be investigated to determine the causes of the difference. The
recipient shall, in connection with the inventory, verify the existence, current utilization, and continued need
for the equipment.
(4) A control system shall be in effect to insure adequate safeguards to prevent loss, damage, or theft of the
equipment.Any loss,damage,or theft Of equipment shall be investigated and fully documented; if the
equipment was owned by the Federal Government,the recipient shall promptly notify the Federal awarding
agency.
•
• (5)Adequate maintenance procedures shall be implemented to keep the equipment in good condition.
(6) Where the recipient is authorized or required to sell the equipment, proper sales procedures shall be
established which provide for competition to the extent practicable and result in the highest possible return.
(g)When the recipient no longer needs the equipment,the equipment may be used for other activities in accordance
with the following standards.For equipment with a current per unit fair market value of$5000 or more,the recipient
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ecipient with Federal funds shall vest in the recipient,subject to conditions of
this section.
(b)The recipient shall not use equipment acquired with Federal funds to provide services to non-Federal outside
organizations for a fee that is less than private companies charge for equivalent services, unless specifically
authorized by Federal statute,for as long as the Federal Government retains an interest in the equipment.
(c)The recipient shall use the equipment in the project or program for which it was acquired as long as needed,
whether or not the project or program continues to be supported by Federal funds and shall not encumber the
property without approval of the Federal awarding agency.When no longer needed for the original project or
• program,the recipient shall use the equipment in connection with its other federally-sponsored activities, in the
• following order of priority: (i)Activities sponsored by the Federal awarding agency which funded the original project,
. then (ii)activities sponsored by other Federal awarding agencies.
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be requirements for recipients concerning the use
and disposition of real property acquired in whole or in part under awards. Unless otherwise provided by statute,
such requirements, at,a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
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may retain the equipment for other uses provided that compensation is made to the original Federal awarding
agency or its successor.The amount of compensation shall be computed by applying the percentage of Federal
participation in the cost of the original project or program to the current fair market value of the equipment. If the
recipient has no need for the equipment,the recipient shall request disposition instructions from the Federal
awarding agency.The Federal awarding agency shall determine whether the equipment can be used to meet the
agency's requirements. If no requirement exists within that agency,the availability of the equipment shall be reported
to the General Services Administration by the Federal awarding agency to determine whether a requirement for the
equipment exists in other Federal agencies.The Federal awarding agency shall issue instructions to the recipient no
later than 120 calendar days after the recipient's request and the following procedures shall govern.
(1) If so instructed or if disposition instructions are not'issued within 120 calendar days after the recipient's
request,the recipient shall sell the equipment and reimburse the Federal awarding agency an amount
computed by applying to the sales proceeds the percentage of Federal participation in the cost of the original
• project or program. However,the recipient shall be permitted to deduct and retain from the Federal share
$500 or ten percent of the proceeds,whichever is less,for the recipient's selling and handling expenses.
(2) If the recipient is instructed to ship the equipment elsewhere,the recipient shall be reimbursed by the
. Federal Government by an amount which is computed by applying the percentage of the recipient's
participation in the cost of the original project or program to the current fair market value of the equipment,
• plus any reasonable shipping or interim storage costs incurred.
(3) If the recipient is instructed to otherwise dispose of the equipment,the recipient shall be reimbursed by
the Federal awarding agency for such costs incurred in its disposition.
(4)The Federal awarding agency may reserve the right to transfer the title to the Federal Government or to a
• third party named by the Federal Government when such third party is otherwise eligible under existing
statutes. Such transfer shall be subject to the following standards.
•
(i)The equipment shalt be appropriately identified in the award or otherwise made known to the
• recipient in writing.
(ii)The Federal awarding agency shall issue disposition instructions within 120 calendar days after
receipt of a final inventory.The final inventory shall list all equipment acquired with grant funds and
federally-owned equipment. If the Federal awarding agency fails to issue disposition instructions
• within the 120 calendar day period, the recipient shall apply the standards of this section, as
appropriate.
(iii)When the Federal awarding agency exercises its right to take title,the equipment shall be subject
to the provisions for federally-owned equipment.
.35 Supplies and other expendable property. •
•
(a)Title to supplies and other expendable property shall vest in the recipient upon acquisition. If there is a residual
inventory of unused supplies exceeding$5000 in total aggregate value upon termination or completion of the project
or program and the supplies are not needed for any other federally-sponsored project or program,the recipient shall
retain the supplies for use on non-Federal sponsored activities or sell them, but shall, in either case, compensate the
Federal Government for its share.The amount of compensation shall be computed in the same manner as for
equipment.
(b)The recipient shall not use supplies acquired with Federal funds to provide services to non-Federal outside
organizations for a fee that is less than private companies charge for equivalent services, unless specifically
authorized.by Federal statute as long as the Federal Government retains an interest in the supplies.
.36 Intangible property.
(a)The recipient may copyright any work that is subject to copyright and was developed, or for which ownership was
purchased,under an award.The Federal awarding agency(ies)reserve a royalty-free, nonexclusive and irrevocable
right to reproduce, publish, or otherwise use the work for Federal purposes, and to authorize others to do so.
(b) Recipients are subject to applicable regulations governing patents and inventions, including government-wide
regulations issued by the Department of Commerce at 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants, Contracts and Cooperative Agreements."
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e provided by statute,
such requirements, at,a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
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(c)The Federal Government has the right to:
(1) obtain, reproduce, publish or otherwise use the data first produced under an award; and
(2) authorize.others to receive, reproduce, publish,or otherwise use such data for Federal purposes.
(d)(1) In addition, in response to a Freedom of Information Act(FOIA)request for research data relating to published
research findings produced under an award that were used by the Federal Government in developing an agency
action that has the force and effect of law,the Federal awarding agency shall request, and the recipient shall
provide,within a reasonable time,the research data so that they can be made available to the public through the
procedures established under the FOIA. If the Federal awarding agency obtains the research data solely in response
to a FOIA request, the agency may charge the requester a reasonable fee equaling the full incremental cost of
obtaining the research data.This fee should reflect costs incurred by the agency,the recipient, and applicable
subrecipients. This fee is in addition to any fees the agency may assess under the FOIA(5 U.S.C.552(a)(4)(A)).
(2)The following definitions apply for purposes of paragraph(d)of this section:
(i)Research data is defined as the recorded factual material commonly accepted in the scientific
community as necessary to validate research findings, but not any of the following:preliminary
analyses,drafts of scientific papers,plans for future research, peer reviews,or communications with
colleagues.This"recorded"material excludes physical objects (e.g.,laboratory samples). Research
data also do not include:
. (A)Trade secrets, commercial information,materials necessary to be held confidential by a
researcher until they are published, or similar information which is protected under law; and
(B)Personnel and medical information and similar information the disclosure of which would
constitute a clearly unwarranted invasion of personal privacy, such as information that could
be used to identify a particular person in a research study.
(ii)Published is defined as either when:
(A)Research findings are published in a peer-reviewed scientific or technical journal;or
(B)A Federal agency publicly and officially cites the research findings in support of an agency
action that has the force and effect of law.
(iii) Used by the Federal Government in developing an agency action that has the force and effect of
law is defined as when an agency publicly and officially cites the research findings in support of an
agency action that has the force and effect of law.
(e)Title to intangible property and debt instruments acquired under an award or subaward vests upon acquisition in
the recipient.The recipient shall use that property for the originally-authorized purpose,and the recipient shall not
encumber the property without approval of the Federal awarding agency.When no longer needed for the originally
authorized purpose, disposition of the intangible property shall occur in accordance with the provisions of paragraph
_.34(g).
_.37 Property trust relationship. Real property, equipment, intangible property and debt instruments that are
acquired or improved with Federal funds shall be held in trust by the recipient as trustee for the beneficiaries of the
project or program under which the property was acquired or improved.Agencies may require.recipients to record
liens or other appropriate notices of record to indicate that personal or real property has been acquired or improved
with Federal funds and that use and disposition conditions apply to the property.
Procurement Standards
•
_.40 Purpose of procurement standards. Sections_.41 through .48 set forth standards for use by recipients
in establishing procedures for the procurement of supplies and other expendable property, equipment, real property
and other services with Federal funds.These standards are furnished to ensure that such materials and services are
obtained in an effective manner and in compliance with the provisions of applicable Federal statutes and executive
orders. No additional procurement standards or requirements shall be imposed by the Federal awarding agencies
upon recipients, unless specifically required by Federal statute or executive order or approved by OMB.
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r an award.The Federal awarding agency(ies)reserve a royalty-free, nonexclusive and irrevocable
right to reproduce, publish, or otherwise use the work for Federal purposes, and to authorize others to do so.
(b) Recipients are subject to applicable regulations governing patents and inventions, including government-wide
regulations issued by the Department of Commerce at 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants, Contracts and Cooperative Agreements."
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e provided by statute,
such requirements, at,a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
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.41 Recipient responsibilities, The standards contained in this section do not relieve the recipient of the
contractual responsibilities arising under its contract(s).The recipient is the responsible authority,without recourse to
the Federal awarding agency, regarding the settlement and satisfaction of all contractual and administrative issues
arising out of procurements entered into in support of an award or other agreement.This includes disputes, claims,
protests of award, source evaluation or other matters of a contractual nature. Matters concerning violation of statute
are to be referred to such Federal,State or local authority as may have proper jurisdiction.
_.42 Codes of conduct.The recipient shall maintain written standards of conduct governing the performance of its
employees engaged in the award and administration of contracts. No employee, officer,or agent shall participate in
the selection, award, or administration of a contract supported by Federal funds if a real or apparent conflict of
interest would be involved. Such a conflict would arise when the employee,officer,or agent, any member of his or
her immediate family, his or her partner,or an organization which employs or is about to employ any of the parties
indicated herein, has a financial or other interest in the firm selected for an award. The officers, employees, and
agents of the recipient shall neither solicit nor accept gratuities,favors,or anything of monetary value from •
contractors,or parties to subagreements. However,recipients may set standards for situations in which the financial
interest is not substantial or the gift is an unsolicited item of nominal value.The standards of conduct shall provide
for disciplinary actions to be applied for violations of such standards by officers,employees,or agents of the
,recipient.
.43 Competition. All procurement transactions shall be conducted in a manner to provide, to the maximum extent
practical, open and free competition.The recipient shall be alert to organizational conflicts of interest as well as
noncompetitive practices among contractors that may restrict or eliminate competition or otherwise restrain trade. In
order to ensure objective contractor performance and eliminate unfair competitive advantage,contractors that
develop or draft specifications,requirements, statements of work, invitations for bids and/or requests for proposals
shall be excluded from competing for such procurements. Awards shall be made to the bidder or offeror whose bid or
offer is responsive to the solicitation and is most advantageous to the recipient,price, quality and Other factors
considered. Solicitations shall clearly set forth all requirements that the bidder or offeror shall fulfill in order for the bid
or offer to be evaluated by the recipient.Any and all bids or offers may be rejected when it is in the recipient's
interest to do so.
_.44 Procurement procedures.
(a)All recipients shall establish written procurement procedures. These procedures shall provide for, at a minimum,
that (1), (2) and(3)apply.
(1) Recipients avoid purchasing unnecessary items.
(2)Where appropriate, an analysis is made of lease and purchase alternatives to determine which would be
the most economical and practical procurement for the Federal Government.
(3)Solicitations for goods and services provide for all of the following.
(i)A clear and accurate description of the technical requirements for the material, product or service
to be procured. In competitive procurements, such a description shall not contain features which
unduly restrict competition.
(ii) Requirements which the bidder/offeror must fulfill and all other factors to be used in evaluating
bids or proposals.
(iii)A description, whenever practicable, of technical requirements in terms of functions to be
performed or performance required, including the range of acceptable characteristics or minimum
acceptable standards.
(iv)The specific features of"brand name or equal"descriptions that bidders are required to meet
when such items are included in the solicitation.
(v)The acceptance,to the extent practicable and economically feasible, of products and services
dimensioned in the metric system of measurement.
(vi)Preference, to the extent practicable and economically feasible,for products and services that
conserve natural resources and protect the environment and are energy efficient.
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nd to authorize others to do so.
(b) Recipients are subject to applicable regulations governing patents and inventions, including government-wide
regulations issued by the Department of Commerce at 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants, Contracts and Cooperative Agreements."
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e provided by statute,
such requirements, at,a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
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•
(b) Positive efforts shall be made by recipients to utilize small businesses,minority-owned firms,and women's
business enterprises,whenever possible. Recipients of Federal awards shall take all of the following steps to further
this goal.
(1) Ensure that small businesses, minority-owned firms, and women's business enterprises are used to the
fullest extent practicable.
(2) Make information on forthcoming opportunities available and arrange time frames for purchases and
contracts to encourage and facilitate participation by small businesses, minority-owned firms,and women's
business enterprises.
(3)Consider in the contract process whether firms competing for larger contracts intend to subcontract with
small businesses,minority-owned firms, and women's business enterprises.
(4) Encourage contracting with consortiums of small businesses, minority-owned firms and women's business
enterprises when a contract is too large for one of these firms to handle individually.
(5) Use the services and assistance, as appropriate, of such organizations as the Small Business
Administration and the Department of Commerce's Minority Business Development Agency in the solicitation
and utilization of small businesses, minority-owned firms and women's business enterprises.
(c)The type of procuring instruments used(e.g.,fixed price contracts,cost reimbursable contracts,purchase orders,
and incentive contracts)shall be determined by the recipient but shall be appropriate for the particular procurement
and for promoting the best interest of the program or project involved.The"cost-plus-a-percentage-of-cost"or
"percentage of construction cost"methods of contracting shall not be used.
(d)Contracts shall be made only with responsible contractors who possess the potential ability to perform
successfully under the terms and conditions of the proposed procurement. Consideration shall be given to such
matters as contractor integrity, record of past performance,financial and technical resources or accessibility to other
necessary resources. In certain circumstances, contracts with certain parties are restricted by agencies'
implementation of E.O.s 12549 and 12689, "Debarment and Suspension."
(e)Recipients shall,on request, make available for the Federal awarding agency, pre-award review and procurement
documents, such as request for proposals or invitations for bids, independent cost estimates,etc., when any of the
following conditions apply.
(1)A recipient's procurement procedures or operation fails to comply with the procurement standards in the
Federal awarding agency's implementation of this Circular. •
(2)The procurement is expected to exceed the small purchase threshold fixed at 41 U.S.C.403 (11)
(currently$25,000)and is to be awarded without competition or only one bid or offer is received in response
to a solicitation.
(3)The procurement,which is expected to exceed the small purchase threshold, specifies a "brand name"
product.
(4)The proposed award over the small purchase threshold is to be awarded to other than the apparent low
bidder under a sealed bid procurement.
(5)A proposed contract modification changes the scope of a contract or increases the contract amount by
more than the amount of the small purchase threshold.
_.45 Cost and price analysis. Some form of cost or price analysis shall be made and documented in the
procurement files in connection with every procurement action. Price analysis may be accomplished in various ways,
including the comparison of price quotations submitted, market prices and similar indicia,together with discounts.
Cost analysis is the review and evaluation of each element of cost to determine reasonableness,allocability and
• allowability.
_.46 Procurement records.Procurement records and files for purchases in excess of the small purchase threshold
shall include the following at a minimum: (a) basis for contractor selection, (b)justification for lack of competition
when competitive bids or offers are not obtained,and(c)basis for award cost or price.
•
•
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when such items are included in the solicitation.
(v)The acceptance,to the extent practicable and economically feasible, of products and services
dimensioned in the metric system of measurement.
(vi)Preference, to the extent practicable and economically feasible,for products and services that
conserve natural resources and protect the environment and are energy efficient.
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nd to authorize others to do so.
(b) Recipients are subject to applicable regulations governing patents and inventions, including government-wide
regulations issued by the Department of Commerce at 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants, Contracts and Cooperative Agreements."
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e provided by statute,
such requirements, at,a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
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•
•
_.47 Contract administration.A system for contract administration shall be maintained to ensure contractor
conformance with the terms, conditions and specifications of the contract and to ensure adequate and timely follow
up of all purchases. Recipients shall evaluate contractor performance and document,as appropriate,whether
contractors have met the terms, conditions and specifications of the contract.
_.48 Contract provisions. The recipient shall include, in addition to provisions to define a sound and complete
agreement, the following provisions in all contracts. The following provisions shall also be applied to subcontracts.
(a) Contracts in excess of the small purchase threshold shall contain contractual provisions or conditions that allow
for administrative,contractual,or legal remedies in instances in which a contractor violates or breaches the contract
terms, and provide for such remedial actions as may be appropriate.
(b)All contracts in excess of the small purchase threshold shall contain suitable provisions for termination by the
recipient,including the manner by which termination shall be effected and the basis for settlement: In addition, such
contracts shall describe conditions under which the contract may be terminated for default as well as conditions
where the contract may be terminated because of circumstances beyond the control of the contractor.
(c) Except as otherwise required by statute, an award that requires the contracting(or subcontracting)for
construction or facility improvements shall provide for the recipient to follow its own requirements relating to bid
guarantees, performance bonds, and payment bonds unless the construction contract.:or subcontract exceeds
$100,000. For those contracts or subcontracts exceeding$100,000,the Federal awarding agency may accept the
bonding policy and requirements of the recipient, provided the Federal awarding agency has.made a determination
• that the Federal Government's interest is adequately protected. If such a determination has not been made, the
minimum requirements shall be as follows.
•
(1)A bid guarantee from each bidder equivalent to five percent of the bid price.The"bid guarantee"shall
consist of a firm commitment such as a bid bond,certified check,or other negotiable instrument
accompanying a bid as assurance that the bidder shall, upon acceptance of his bid,execute such contractual
documents as may be required within the time specified.
(2)A performance bond on the part of the contractor for 100 percent of the contract price.A"performance
bond" is one executed in connection with a contract to secure fulfillment of all the contractor's obligations
under such contract.
(3)A payment bond on the part of the contractor for 100 percent of the contract price. A"payment bond"is
one executed in connection with a contract to assure payment as required by statute of all persons supplying
labor and material in the execution of the work provided for in the contract.
(4)Where bonds are required in the situations described herein,the bonds shall be obtained from companies
'holding certificates of authority as acceptable sureties pursuant to 31 CFR part 223, "Surety Companies
Doing Business with the United States."
(d)All negotiated contracts(except those for less than the small purchase threshold)awarded by recipients shall
include a provision to the effect that the recipient, the Federal awarding agency, the Comptroller General of the
United States,or any of their duly authorized representatives, shall have access to any books, documents, papers
and records of the contractor which are directly pertinent to a specific program for the purpose of making audits,
examinations, excerpts and transcriptions.
(e)All contracts, including small purchases, awarded by recipients and their contractors shall contain the
procurement provisions of Appendix A to this Circular,as applicable.
Reports and Records
.50 Purpose of reports and records. Sections_.51 through .53 set forth the procedures for monitoring and
reporting on the recipient's financial and program performance and the necessary standard reporting forms. They
• also set forth record retention requirements.
.51 Monitoring and reporting program performance.
(a) Recipients are responsible for managing and monitoring each project, program,subaward, function or activity
supported by the award. Recipients shall monitor subawards to ensure subrecipients have met the audit
ran,,iramanfc cc riolinantarl in Cartinn 'DA
http://www.whitehouse.gov/omb/circulars/al 10/al 1 0.html 6/23/2006
erce at 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants, Contracts and Cooperative Agreements."
http://www.whitehouse.gov/omb/circulars/al 10/a110.html 6/23/2006
e provided by statute,
such requirements, at,a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
http://www.whitehouse.gov/omb/circulars/al 10/al 10.html 6/23/2006
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(b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall be
submitted. Except as provided in paragraph_51(f), performance reports shall not be required more frequently
than quarterly or, less frequently than annually.Annual reports shall be due 90 calendar days after the grant year;
quarterly or semi-annual reports shall be due 30 days after the reporting period.The Federal awarding agency may
require annual reports before the anniversary dates of multiple year awards in lieu of these requirements.The final
performance reports are due 90 calendar days after the expiration or termination of the award.
(c) If inappropriate, a final technical or performance report shall not be required after completion of the project.
(d)When required, performance reports shall generally contain,for each award,brief information on each of the
following.
(1) A comparison of.actual accomplishments with the goals and objectives established for the period,the
findings of the investigator,or both.Whenever appropriate and the output of programs or projects can be
readily quantified,such quantitative data should be related to cost data for computation of unit costs.
(2) Reasons why established goals were not met, if appropriate.
(3) Other pertinent information including,when appropriate, analysis and explanation of cost overruns or high
unit costs.
(e)Recipients shall not be required to Submit more than the original and two copies of performance reports.
(f) Recipients shall immediately notify the Federal awarding agency of developments that have a significant impact
on the award-supported activities.Also,notification shall be given in the case of problems,delays, or adverse
conditions which materially impair the ability to meet the objectives of the award.This notification shall include a
statement of the action taken or contemplated, and any assistance needed to resolve the situation.
(g)Federal awarding agencies may make site visits,as needed.
(h)Federal awarding agencies shall comply with clearance requirements of 5 CFR part 1320 when requesting
performance data from recipients.
_.52 Financial reporting.
(a)The following forms or such other forms as may be approved by OMB are authorized for obtaining financial •
information from recipients.
(1) SF-269 or SF-269A,Financial Status Report.
•
(i) Each Federal awarding agency shall require recipients to use the SF-269 or SF-269A to report the
status of funds for all nonconstruction projects or programs.A Federal awarding agency may,
however,have the option of not requiring the SF-269 or SF-269A when the SF-270,Request for
Advance or Reimbursement,or SF-272, Report of Federal Cash Transactions,is determined to
provide adequate information to meet its needs, except that a final SF-269 or SF-269A shall be
required at the completion of the project when the SF-270 is used only for advances.
(ii)The Federal awarding agency shall prescribe whether the report shall be on a cash or accrual
basis. If the Federal awarding agency requires accrual information and the recipient's accounting
records are not normally kept on the accrual basis, the recipient shall not be required to convert its
accounting system, but shall develop such accrual information through best estimates based on an
analysis of the documentation on hand.
(iii)The Federal awarding agency shall determine the frequency of the Financial Status Report for
each project or program, considering the size and complexity of the particular project or program.
However, the report shall not be required more frequently than quarterly or less frequently than
annually. A final report shall be required at the completion of the agreement.
(iv)The Federal awardino aoencv shall require recinients to submit the SF-269 or SF-269A (an
http://www.whitehouse.gov/omb/circul ars/a l 10/a110.html 6/23/2006
in the
procurement provisions of Appendix A to this Circular,as applicable.
Reports and Records
.50 Purpose of reports and records. Sections_.51 through .53 set forth the procedures for monitoring and
reporting on the recipient's financial and program performance and the necessary standard reporting forms. They
• also set forth record retention requirements.
.51 Monitoring and reporting program performance.
(a) Recipients are responsible for managing and monitoring each project, program,subaward, function or activity
supported by the award. Recipients shall monitor subawards to ensure subrecipients have met the audit
ran,,iramanfc cc riolinantarl in Cartinn 'DA
http://www.whitehouse.gov/omb/circulars/al 10/al 1 0.html 6/23/2006
erce at 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants, Contracts and Cooperative Agreements."
http://www.whitehouse.gov/omb/circulars/al 10/a110.html 6/23/2006
e provided by statute,
such requirements, at,a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
http://www.whitehouse.gov/omb/circulars/al 10/al 10.html 6/23/2006
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original and no more than two copies)no later than 30 days after the end of each specified reporting
period for quarterly and semi-annual reports, and 90 calendar days for annual and final reports.
Extensions of reporting due dates may be approved by the Federal awarding agency upon request of
the•recipient.
(2) SF-272, Report of Federal Cash Transactions.
(i)When funds are advanced-to recipients the Federal awarding agency shall require each recipient to
• submit the SF-272 and,when necessary, its continuation sheet, SF-272a.The Federal awarding
agency shall use this report to monitor cash advanced to recipients and to obtain disbursement
information for each agreement with the recipients.
(ii)Federal awarding agencies may require forecasts of Federal cash requirements in the"Remarks"
section of the report.
(iii)When practical and deemed necessary, Federal awarding agencies may require recipients to
report in the"Remarks"section the amount of cash advances received in excess of three days.
Recipients shall provide short narrative explanations of actions taken to reduce the excess balances.
•
(iv) Recipients shall be required to submit not more than the original and two copies of the SF-272 15
calendar days following the end of each quarter.The Federal awarding agencies may require a
monthly report from those recipients receiving advances totaling$1 million or more per year.
(v) Federal awarding agencies may waive the requirement for submission of the SF-272 for any one
of the following reasons: (1)When monthly advances do not exceed$25,000 per recipient, provided
that such advances are monitored through other forms contained in this section;(2) If, in the Federal
awarding agency's opinion,the recipient's accounting controls are adequate to minimize excessive
Federal advances:or, (3)When the electronic payment mechanisms provide adequate data.
•
(b)When the Federal awarding agency needs additional information or more frequent reports, the following shall be
observed.
•
(1)When additional.information is needed to comply with legislative requirements; Federal awarding
agencies shall issue instructions to require recipients to submit such information under the"Remarks"section
of the reports.
(2)When a Federal awarding agency determines that a recipient's accounting system does not meet the
standards in Section_.21, additional pertinent information to further monitor awards may be obtained upon
written notice to the recipient until such time as the system is brought up to standard. The Federal awarding
agency,in obtaining.this information, shall comply with report clearance requirements of 5 CFR part 1320.
(3)Federal awarding agencies are encouraged to shade out any line item on any report if not necessary.
(4)Federal awarding agencies may accept the identical information from the recipients in machine readable
format or computer printouts or electronic outputs in lieu of prescribed formats.
(5)Federal awarding agencies may provide computer or electronic outputs to recipients when such expedites
or contributes to the accuracy of reporting.
.53 Retention and access requirements for records.
(a)This section sets forth requirements for record retention and access to records for awards to recipients, Federal
awarding agencies shall not impose any other record retention or access requirements upon recipients.
• (b)Financial records, supporting documents,statistical records,and all other records pertinent to an award shall be
retained for a period of three years from the date of submission of the final expenditure report or,for awards that are
renewed quarterly or annually,from the date of the submission of the quarterly or annual financial report, as
authorized by the Federal awarding agency.The only exceptions are the following.
•
(1)If any litigation, claim, or audit is started before the expiration of the 3-year period,the records shall be
retained until all litioation.Maims or audit findinos involving the records have been resolved and final action
•
http://www.whitehouse.gov/omb/circulars/a110/a110.html 6/23/2006
also set forth record retention requirements.
.51 Monitoring and reporting program performance.
(a) Recipients are responsible for managing and monitoring each project, program,subaward, function or activity
supported by the award. Recipients shall monitor subawards to ensure subrecipients have met the audit
ran,,iramanfc cc riolinantarl in Cartinn 'DA
http://www.whitehouse.gov/omb/circulars/al 10/al 1 0.html 6/23/2006
erce at 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants, Contracts and Cooperative Agreements."
http://www.whitehouse.gov/omb/circulars/al 10/a110.html 6/23/2006
e provided by statute,
such requirements, at,a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
http://www.whitehouse.gov/omb/circulars/al 10/al 10.html 6/23/2006
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taken.
(2) Records for real property and equipment acquired with Federal funds shall be retained for 3 years after
final disposition.
•
(3) When records are transferred to or maintained by the Federal awarding agency, the 3-year retention
requirement is not applicable to the recipient.
(4) Indirect cost rate proposals,cost allocations plans, etc. as specified in paragraph_.53(g).
(c)Copies of original records may be substituted for the original records if authorized by the Federal awarding
agency.
(d)The Federal awarding agency shall request transfer of certain records to its custody from recipients when it
determines that the records possess long term retention value. However,in order to avoid duplicate recordkeeping, a
Federal awarding agency may make arrangements for recipients to retain any records that are continuously needed
for joint use.
(e)The Federal awarding agency,the Inspector General, Comptroller General of the United States,or any of their
duly authorized representatives,have the right of timely and unrestricted access to any books, documents, papers,
or other records of recipients that are pertinent to the awards, in order to make audits, examinations, excerpts, •
transcripts and copies of such documents.This right also includes timely and reasonable access to a recipient's
personnel for the purpose of interview and discussion related to such documents. The rights of access in this
paragraph are not limited to the required retention period,but shall last as long as records are retained.
(f)Unless required by statute, no Federal awarding agency shall place restrictions on recipients that limit public
access to the records of recipients that are pertinent to an award,except when the Federal awarding agency can
demonstrate that such records shall be kept confidential and would have been exempted from disclosure pursuant to
the Freedom of Information Act(5 U.S.C. 552) if the records'had belonged to the Federal awarding agency.
(g) Indirect cost rate proposals,cost allocations plans, etc. Paragraphs (g)(1)and (g)(2) apply to the following types
of documents, and their supporting records: indirect cost rate computations or proposals, cost allocation plans,and
any similar accounting computations of the rate at which a particular group of costs is chargeable (such as computer
usage chargeback rates or composite fringe benefit rates).
(1) If submitted for negotiation. If the recipient submits to the Federal awarding agency or the subrecipient
submits to the recipient the proposal, plan,or other computation to form the Oasis for negotiation of the rate,
then the 3-year retention period for its supporting records starts on the date of such submission.
(2) If not submitted for negotiation. If the recipient is not required to submit to the Federal awarding agency or
the subrecipient is not required to submit to the recipient the proposal, plan,or other computation for
negotiation purposes,then the 3-year retention period for the proposal, plan,or other computation and its
supporting records starts at the end of the fiscal year(or other accounting period)covered by the proposal,
plan,or other computation.
Termination and Enforcement
_.60 Purpose of termination and enforcement. Sections .61 and_.62 set forth uniform suspension,
termination and enforcement procedures.
•
.61 Termination.
(a)Awards may be terminated in whole or in part only if(1), (2)or(3)apply.
(1) By the Federal awarding agency, if a recipient materially fails to comply with the terms and conditions of
an award.
(2) By the Federal awarding agency with the consent of the recipient, in which case the two parties shall
agree upon the termination conditions,.including the effective date and, in the case of partial termination, the
portion to be terminated.
•
http://www.whitehouse.gov/omb/circul ars/a 110/a 110.html 6/23/2006
•
(1)If any litigation, claim, or audit is started before the expiration of the 3-year period,the records shall be
retained until all litioation.Maims or audit findinos involving the records have been resolved and final action
•
http://www.whitehouse.gov/omb/circulars/a110/a110.html 6/23/2006
also set forth record retention requirements.
.51 Monitoring and reporting program performance.
(a) Recipients are responsible for managing and monitoring each project, program,subaward, function or activity
supported by the award. Recipients shall monitor subawards to ensure subrecipients have met the audit
ran,,iramanfc cc riolinantarl in Cartinn 'DA
http://www.whitehouse.gov/omb/circulars/al 10/al 1 0.html 6/23/2006
erce at 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants, Contracts and Cooperative Agreements."
http://www.whitehouse.gov/omb/circulars/al 10/a110.html 6/23/2006
e provided by statute,
such requirements, at,a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
http://www.whitehouse.gov/omb/circulars/al 10/al 10.html 6/23/2006
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•
(3) By the recipient upon sending to the Federal awarding agency written notification setting forth the reasons
for such termination, the effective date, and, in the case of partial termination,the portion to be terminated.
However, if the Federal awarding agency determines in the case of partial termination that the reduced or
modified portion of the grant will not accomplish the purposes for which the grant was made, it may terminate
• the grant in its entirety under either paragraphs(a)(1)or(2).
•
(b)If costs are allowed under an award,the responsibilities of the recipient referred to in paragraph_.71(a),
including those for property management as applicable,shall be considered in the termination of the award,and
provision shall be made for continuing responsibilities of the recipient after termination, as appropriate.
.62 Enforcement.
(a)Remedies for noncompliance. If a recipient materially fails to comply with the terms and conditions of an award,
whether stated in a Federal statute, regulation,assurance,application,or notice of award,the Federal awarding
agency may, in addition to imposing any of the special conditions outlined in Section .14,take one or more of the
following actions,as appropriate in the circumstances.
(1)Temporarily withhold cash payments pending correction of the deficiency by the recipient or more severe
enforcement action by the Federal awarding agency.
(2) Disallow(that is, deny both use of funds and any applicable matching credit for)all or part of the cost of
the activity or action not in compliance.
•
(3)Wholly or partly suspend or terminate the current award.
• (4)Withhold further awards for the project or program.
(5)Take other remedies that may be legally available.
(b) Hearings and appeals. In taking an enforcement action, the awarding agency shall provide the recipient an
opportunity for hearing, appeal,or other administrative proceeding to which the recipient is entitled under any statute
or regulation applicable to the action involved.
(c) Effects of suspension and termination. Costs of a recipient resulting from obligations incurred by the recipient
during a suspension or after termination of an award are not allowable unless the awarding agency expressly
authorizes them in the notice of suspension or termination or subsequently. Other recipient costs during suspension
or after termination which are'necessary and not reasonably avoidable are allowable if(1)and (2)apply.
(1)The costs result from obligations which were properly incurred by the recipient before the effective date of
suspension or termination, are not in anticipation of it, and in the case of a termination, are noncancellable. <
(2)The costs would be allowable if the award were not suspended or expired normally at the end of the
funding period in which the termination takes effect.
(d) Relationship to debarment and suspension.The enforcement remedies identified in this section, including
suspension and termination,do not preclude a recipient from being subject to debarment and suspension under
E.O.s 12549 and 12689 and the Federal awarding agency implementing regulations(see Section .13).
SUBPART D-After-the-Award Requirements
.70 Purpose:Sections_.71 through .73 contain closeout procedures and other procedures for subsequent
disallowances and adjustments.
•
_.71 Closeout procedures.
•
•
(a)Recipients shall submit, within 90 calendar days after the date of completion of the award, all financial,
performance, and other reports as required by the terms and conditions of the award. The Federal awarding agency
may approve extensions when requested by the recipient. •
(b) Unless the Federal awarding agency authorizes an extension, a recipient shall liquidate all obligations incurred
•
http://www.whitehouse.gov/omb/circulars/a110/a110.html •
6/23/2006
expiration of the 3-year period,the records shall be
retained until all litioation.Maims or audit findinos involving the records have been resolved and final action
•
http://www.whitehouse.gov/omb/circulars/a110/a110.html 6/23/2006
also set forth record retention requirements.
.51 Monitoring and reporting program performance.
(a) Recipients are responsible for managing and monitoring each project, program,subaward, function or activity
supported by the award. Recipients shall monitor subawards to ensure subrecipients have met the audit
ran,,iramanfc cc riolinantarl in Cartinn 'DA
http://www.whitehouse.gov/omb/circulars/al 10/al 1 0.html 6/23/2006
erce at 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants, Contracts and Cooperative Agreements."
http://www.whitehouse.gov/omb/circulars/al 10/a110.html 6/23/2006
e provided by statute,
such requirements, at,a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
http://www.whitehouse.gov/omb/circulars/al 10/al 10.html 6/23/2006
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•
•
under-the award not later than 90 calendar days after the funding period or the date of completion as specified in the
terms and conditions of the award or in agency implementing instructions.
(c)The Federal awarding agency shall make prompt payments to a recipient for allowable reimbursable costs under
the award being closed out.
(d)The recipient shall promptly refund any balances of unobligated cash that the Federal awarding agency has
advanced or paid and that is not authorized to be retained by the recipient for use in other projects. OMB Circular A-
129 governs unreturned amounts that become delinquent debts.
•
(e)When authorized by the terms and conditions of the award, the Federal awarding agency shall make a settlement
for any upward or downward adjustments to the Federal share of costs after closeout reports are received.
(f)The recipient shall account for any real and personal property acquired with Federal funds or received from the
Federal Government in accordance with Sections_.31 through .37.
(g) In the event a final audit has not been performed prior to the closeout of an award, the Federal awarding agency
shall retain the right to recover an appropriate amount after fully considering the recommendations on disallowed
costs resulting from the final audit.
•
.72 Subsequent adjustments and continuing responsibilities. •
(a)The closeout of an award does not affect any of the following.
(1)The right of the Federal awarding agency to disallow costs and recover funds on the basis of a later audit
• or other review.
(2)The obligation of the recipient to return any funds due as a result of later refunds, corrections,or other
transactions.
(3)Audit requirements in Section .26.
(4) Property management requirements in Sections .31 through .37.
(5)Records retention as required in Section .53.
(b)After closeout of an award, a relationship created under an award may be modified or ended in whole or in part
with the consent of the Federal awarding agency and the recipient, provided the responsibilities of the recipient
referred to in paragraph .73(a), including those for property management as applicable, are considered and
provisions made for continuing responsibilities of the recipient, as appropriate.
.73 Collection of amounts due.
(a)Any funds paid to a recipient in excess of the amount to which the recipient is finally determined to be entitled
under the terms and conditions of the award constitute a debt to the Federal Government. If not paid within a
reasonable period after the demand for payment,the Federal awarding agency may reduce the debt by (1), (2)or
(3).
(1)Making an administrative offset against other requests for reimbursements.
(2)Withholding advance payments otherwise due to the recipient.
(3)Taking other action permitted by statute.
(b)Except as otherwise provided by law, the Federal awarding agency shall charge interest on an overdue debt in
accordance with 4 CFR Chapter II,"Federal Claims Collection Standards."
•
http://www.whitehouse.gov/omb/circulars/a110/a110.htm1 6/23/2006
nt from being subject to debarment and suspension under
E.O.s 12549 and 12689 and the Federal awarding agency implementing regulations(see Section .13).
SUBPART D-After-the-Award Requirements
.70 Purpose:Sections_.71 through .73 contain closeout procedures and other procedures for subsequent
disallowances and adjustments.
•
_.71 Closeout procedures.
•
•
(a)Recipients shall submit, within 90 calendar days after the date of completion of the award, all financial,
performance, and other reports as required by the terms and conditions of the award. The Federal awarding agency
may approve extensions when requested by the recipient. •
(b) Unless the Federal awarding agency authorizes an extension, a recipient shall liquidate all obligations incurred
•
http://www.whitehouse.gov/omb/circulars/a110/a110.html •
6/23/2006
expiration of the 3-year period,the records shall be
retained until all litioation.Maims or audit findinos involving the records have been resolved and final action
•
http://www.whitehouse.gov/omb/circulars/a110/a110.html 6/23/2006
also set forth record retention requirements.
.51 Monitoring and reporting program performance.
(a) Recipients are responsible for managing and monitoring each project, program,subaward, function or activity
supported by the award. Recipients shall monitor subawards to ensure subrecipients have met the audit
ran,,iramanfc cc riolinantarl in Cartinn 'DA
http://www.whitehouse.gov/omb/circulars/al 10/al 1 0.html 6/23/2006
erce at 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants, Contracts and Cooperative Agreements."
http://www.whitehouse.gov/omb/circulars/al 10/a110.html 6/23/2006
e provided by statute,
such requirements, at,a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
http://www.whitehouse.gov/omb/circulars/al 10/al 10.html 6/23/2006
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•
Appendix A
Contract Provisions • •
All contracts, awarded by a recipient including small purchases, shall contain the following provisions as applicable:
1. Equal Employment Opportunity-All contracts shall contain a provision requiring compliance with E.O. 11246,
"Equal Employment Opportunity,"as amended by E.O. 11375, "Amending Executive Order 11246 Relating to Equal
Employment Opportunity,"and as supplemented by regulations at 41 CFR part 60, "Office of Federal Contract
Compliance Programs, Equal Employment Opportunity, Department of Labor."
2. Copeland"Anti-Kickback" Act(18 U.S.C. 874 and 40 U.S.C. 276c)-All contracts and subgrants in excess of
$2000 for construction or repair awarded by recipients and subrecipients shall include a provision for compliance
with the Copeland"Anti-Kickback"Act(18 U.S.C.874), as supplemented by Department of Labor regulations (29
CFR part 3, "Contractors and Subcontractors on Public Building or Public Work Financed in Whole or in Part by
Loans or Grants from the United States").The Act provides that each contractor or subrecipient shall be prohibited
from inducing, by any means, any person employed in the construction, completion,or repair of public work,to give
up any part of the compensation to which he is otherwise entitled.The recipient shall report all suspected or reported
violations to the Federal awarding agency.
3.Davis-Bacon Act, as amended(40 U.S.C.276a to a-7)-When required by Federal program legislation, all
construction contracts awarded by the recipients and subrecipients of more than$2000 shall include a provision for
compliance with the Davis-Bacon Act(40 U.S.C. 276a to a-7)and as supplemented by Department of Labor
regulations (29 CFR part 5,"Labor Standards Provisions_Applicable to Contracts Governing Federally Financed and
Assisted Construction"). Under this Act,contractors shall be required to pay wages to laborers and mechanics at a
rate not less than the minimum wages specified in a wage determination made by the Secretary of Labor. In addition,
contractors shall be required to pay wages not less than once a week.The recipient shall place a copy of the current
prevailing wage determination issued by the Department of Labor in each solicitation and the award of a contract
shall be conditioned upon the acceptance of the wage determination.The recipient shall report all suspected or
reported violations to the Federal awarding agency.
4. Contract Work Hours and Safety Standards Act(40 U.S.C. 327-333) -Where applicable, all contracts awarded
by recipients in excess of$2000 for construction contracts and in excess of$2500 for other contracts that involve the
employment of mechanics or laborers shall include a provision for compliance with Sections 102 and 107 of the
Contract Work Hours and Safety Standards Act(40 U.S.C.327-333),as supplemented by Department of Labor
regulations (29 CFR part 5). Under Section 102 of the Act,each contractor shall be required to compute the wages
of every mechanic and laborer on the basis of a standard work week of 40 hours.Work in excess of the standard
work week is permissible provided that the worker is compensated at a rate of not less than 1 '/z times the basic rate
of pay for all hours worked in excess of 40 hours in the work week. Section 107 of the Act is applicable to
construction work and provides that no laborer or mechanic shall be required to work in surroundings or under
working conditions which are unsanitary, hazardous or dangerous. These requirements do not apply to the
purchases of supplies or materials or articles ordinarily available on the open market,or contracts for transportation
or transmission of intelligence.
5. Rights to Inventions Made Under a Contract or Agreement-Contracts or agreements for the performance of
experimental, developmental,or research work shall provide for the rights of the Federal Government and the
recipient in any resulting invention in accordance with 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants,Contracts and Cooperative Agreements,"and
any implementing regulations issued by the awarding agency.
6. Clean9Air Act (42 U.S.C. 7401 et seq.)and the Federal Water Pollution Control Act(33 U.S.C. 1251 et seq.),
as amended-Contracts and subgrants of amounts in excess of$100,000 shall contain a provision that requires the
recipient to agree to comply with all applicable standards,orders or regulations issued pursuant to the Clean Air Act
(42 U.S.C. 7401 et seq.) and the Federal Water Pollution Control Act as amended{33 U.S.C. 1251 et seq.).
Violations shall be reported to the Federal awarding agency and the Regional Office of the Environmental Protection
Agency (EPA).
7. Byrd Anti-Lobbying Amendment (31 U.S.C. 1352)-Contractors who apply or bid for an award of$100,000 or
more shall file the required certification. Each tier certifies to the tier above that it will not and has not used Federal
appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee
of any agency, a member of Congress,officer or employee of Congress, or an employee of a member of Congress
in connection with obtaining any Federal contract,grant or any other award covered by 31 U.S.C. 1352. Each tier
shall also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal
• http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006
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award. Such disclosures are forwarded from tier to tier up to the recipient.
8. Debarment and Suspension (E.O.s 12549 and 12689) - No contract shall be made to parties listed on the
General Services Administration's List of Parties Excluded from Federal Procurement or Nonprocurement Programs
in accordance with E.O.s 12549 and 12689,"Debarment and Suspension."This list contains the names of parties
debarred,suspended,or otherwise excluded by agencies, and contractors declared ineligible under statutory or
regulatory authority other than E.O. 12549.Contractors with awards that exceed the small purchase threshold shall
provide the required certification regarding its exclusion status and that of its principal employees.
Return to Top
•
•
•
•
•
http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006
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employment of mechanics or laborers shall include a provision for compliance with Sections 102 and 107 of the
Contract Work Hours and Safety Standards Act(40 U.S.C.327-333),as supplemented by Department of Labor
regulations (29 CFR part 5). Under Section 102 of the Act,each contractor shall be required to compute the wages
of every mechanic and laborer on the basis of a standard work week of 40 hours.Work in excess of the standard
work week is permissible provided that the worker is compensated at a rate of not less than 1 '/z times the basic rate
of pay for all hours worked in excess of 40 hours in the work week. Section 107 of the Act is applicable to
construction work and provides that no laborer or mechanic shall be required to work in surroundings or under
working conditions which are unsanitary, hazardous or dangerous. These requirements do not apply to the
purchases of supplies or materials or articles ordinarily available on the open market,or contracts for transportation
or transmission of intelligence.
5. Rights to Inventions Made Under a Contract or Agreement-Contracts or agreements for the performance of
experimental, developmental,or research work shall provide for the rights of the Federal Government and the
recipient in any resulting invention in accordance with 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants,Contracts and Cooperative Agreements,"and
any implementing regulations issued by the awarding agency.
6. Clean9Air Act (42 U.S.C. 7401 et seq.)and the Federal Water Pollution Control Act(33 U.S.C. 1251 et seq.),
as amended-Contracts and subgrants of amounts in excess of$100,000 shall contain a provision that requires the
recipient to agree to comply with all applicable standards,orders or regulations issued pursuant to the Clean Air Act
(42 U.S.C. 7401 et seq.) and the Federal Water Pollution Control Act as amended{33 U.S.C. 1251 et seq.).
Violations shall be reported to the Federal awarding agency and the Regional Office of the Environmental Protection
Agency (EPA).
7. Byrd Anti-Lobbying Amendment (31 U.S.C. 1352)-Contractors who apply or bid for an award of$100,000 or
more shall file the required certification. Each tier certifies to the tier above that it will not and has not used Federal
appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee
of any agency, a member of Congress,officer or employee of Congress, or an employee of a member of Congress
in connection with obtaining any Federal contract,grant or any other award covered by 31 U.S.C. 1352. Each tier
shall also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal
• http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006
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C,ek,10,t a
CORRECTED
City of Omaha Planning Department
Housing and Community Development Division
Housing Programs Median Family Income Limits
(Effective March 19, 2009)
Family Size 30% 50% 60% 80% 100%
1 $14,650 $24,450 $29,350 $39,150 $48,900
2 $16,750 $27,950 $33,550 $44,700 $55,900
3 $18,850 $31,450 $37,750 $50,300 $62,900
4 - $20,950 $34,950 $41,950 $55,900 $69,900
5 $22,650 $37,750 $45,300 $60,350 $75,500
6 $24,300 $40,550 $48,650 $64,850 $81,100
7 $26,000 $43,350 $52,000 $69,300 $86,700
8 $27,650 $46,150 $55,400 $73,800 $92,300
9 $29,350 $48,950 $58,750 $78,300 $97,900
10 $31,000 $51,750 $62,100 $82,750 $103,500
11 $32,700 $54,500 $65,400 $87,200 $109,000
12 $34,350 $57,300 $68,750 $91,700 $114,600
13 $36,050 $60,100 $72,100 $96,150 $120,200
Note: Income limits have been rounded to the nearest $50.00. The actual median family income per
family size must be calculated to determine eligibility for participation in federally-assisted programs.
To calculate the actual median family income, divide the actual income by the 100% Median Family
Income for the Family Size from the chart.
Example: The actual MFI percentage for a family of 5 with an actual reported income of $57,000.00
is determined by dividing $57,000.00 by $75,500.00 (100% Median Family Income for Family of 5) -
.75496 x 100 = 75.50%.
Revised 3-19-09
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that involve the
employment of mechanics or laborers shall include a provision for compliance with Sections 102 and 107 of the
Contract Work Hours and Safety Standards Act(40 U.S.C.327-333),as supplemented by Department of Labor
regulations (29 CFR part 5). Under Section 102 of the Act,each contractor shall be required to compute the wages
of every mechanic and laborer on the basis of a standard work week of 40 hours.Work in excess of the standard
work week is permissible provided that the worker is compensated at a rate of not less than 1 '/z times the basic rate
of pay for all hours worked in excess of 40 hours in the work week. Section 107 of the Act is applicable to
construction work and provides that no laborer or mechanic shall be required to work in surroundings or under
working conditions which are unsanitary, hazardous or dangerous. These requirements do not apply to the
purchases of supplies or materials or articles ordinarily available on the open market,or contracts for transportation
or transmission of intelligence.
5. Rights to Inventions Made Under a Contract or Agreement-Contracts or agreements for the performance of
experimental, developmental,or research work shall provide for the rights of the Federal Government and the
recipient in any resulting invention in accordance with 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants,Contracts and Cooperative Agreements,"and
any implementing regulations issued by the awarding agency.
6. Clean9Air Act (42 U.S.C. 7401 et seq.)and the Federal Water Pollution Control Act(33 U.S.C. 1251 et seq.),
as amended-Contracts and subgrants of amounts in excess of$100,000 shall contain a provision that requires the
recipient to agree to comply with all applicable standards,orders or regulations issued pursuant to the Clean Air Act
(42 U.S.C. 7401 et seq.) and the Federal Water Pollution Control Act as amended{33 U.S.C. 1251 et seq.).
Violations shall be reported to the Federal awarding agency and the Regional Office of the Environmental Protection
Agency (EPA).
7. Byrd Anti-Lobbying Amendment (31 U.S.C. 1352)-Contractors who apply or bid for an award of$100,000 or
more shall file the required certification. Each tier certifies to the tier above that it will not and has not used Federal
appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee
of any agency, a member of Congress,officer or employee of Congress, or an employee of a member of Congress
in connection with obtaining any Federal contract,grant or any other award covered by 31 U.S.C. 1352. Each tier
shall also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal
• http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006
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CITY OF OMAHA -DEFINITION OF INCOME
•
Annual Income Includes:
1. Wages, salaries, tips, commissions, etc.;
2. Self-employment income from owned non-farm business, including proprietorships and partnerships;
3. Farm self-employment income;
4. Interest, dividends, net rental income, or income from estates or trusts
5. Social security or railroad retirement;
6. Supplemental Security Income, Aid to Families with Dependent Children, or other public assistance or
public welfare programs;
7. Retirement, survivor or disability pensions;
8. Any other sources of income received regularly including Veterans' (VA) payments, unemployment
compensation, child support and alimony; and
9. Income from assets, as shown below:
a. Amounts in savings certificates, money market funds and other investment accounts.
b. Stocks, bonds, savings certificates, money market funds and other investment accounts.
c. Equity in real property or other capital investments. Equity is the estimated current market value of the
asset less the unpaid balance on all loans secured by the asset and reasonable costs (such as broker
fees) that would be incurred in selling the asset. Do not include equity in principle residence (home
equity).
d. The cash value of trusts that are available to the household.
e. IRA, Keogh and similar retirement savings accounts, even though withdrawal would result in a penalty.
f. Contributions to company retirement/pension funds that can be withdrawn without retiring or
terminating employment.
g. Assets which, although owned by more than one person, allow unrestricted access by the applicant.
h. Lump sum receipts such as inheritances, capital gains, lottery winnings, insurance settlements and
other claims.
i. Personal property held as an investment such as gems,jewelry, coin collections, antique cars, etc.
j. Cash value of life insurance policies.
k. Assets disposed of for less than fair market value during two years preceding certification or re-
certification.
10. Actual income from assets if total assets are $5,000 or less.
11. If assets are more than $5,000, the greater of (a) actual income from assets, or (b) total assets times
passbook rate.
Annual Income Does Not Include the Following Assets:
1. Necessary personal property, except as noted in 9 (i).
2. Interest in Indian trust lands.
3. Assets that are a part of an active business or farming operation. NOTE: Rental properties are
considered personal assets held as an investment rather than business assets unless real estate is the
applicant's/tenant's main occupation.
4. Assets not accessible to the family and which provide no income for the family.
5. Vehicles especially equipped for the handicapped.
• 6. Equity in owner-occupied cooperatives and manufactured homes in which the family lives.
7. equity in principle residence (home equity).
I (we)acknowledge receipt of a copy of this Definition of Income.
Date Witness Date
Date Witness Date
•
EQUAL HOUSING
OPP ORTVIIITY
Revised 4/12/07
hours in the work week. Section 107 of the Act is applicable to
construction work and provides that no laborer or mechanic shall be required to work in surroundings or under
working conditions which are unsanitary, hazardous or dangerous. These requirements do not apply to the
purchases of supplies or materials or articles ordinarily available on the open market,or contracts for transportation
or transmission of intelligence.
5. Rights to Inventions Made Under a Contract or Agreement-Contracts or agreements for the performance of
experimental, developmental,or research work shall provide for the rights of the Federal Government and the
recipient in any resulting invention in accordance with 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants,Contracts and Cooperative Agreements,"and
any implementing regulations issued by the awarding agency.
6. Clean9Air Act (42 U.S.C. 7401 et seq.)and the Federal Water Pollution Control Act(33 U.S.C. 1251 et seq.),
as amended-Contracts and subgrants of amounts in excess of$100,000 shall contain a provision that requires the
recipient to agree to comply with all applicable standards,orders or regulations issued pursuant to the Clean Air Act
(42 U.S.C. 7401 et seq.) and the Federal Water Pollution Control Act as amended{33 U.S.C. 1251 et seq.).
Violations shall be reported to the Federal awarding agency and the Regional Office of the Environmental Protection
Agency (EPA).
7. Byrd Anti-Lobbying Amendment (31 U.S.C. 1352)-Contractors who apply or bid for an award of$100,000 or
more shall file the required certification. Each tier certifies to the tier above that it will not and has not used Federal
appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee
of any agency, a member of Congress,officer or employee of Congress, or an employee of a member of Congress
in connection with obtaining any Federal contract,grant or any other award covered by 31 U.S.C. 1352. Each tier
shall also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal
• http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006
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Exhibit "E"
The Micro Business Program
New Community Development Corporation
Program Year 2009
The.Micro Business Program is an innovative approach to assist in the development of
micro businesses by providing them with training, technical assistance and financial
capital from other sources. As a condition of this Economic Development Grant, the
Micro Business Program plans to assist start-up or other businesses, employing five or
fewer persons, in the following ways:
• Over the course of the program year, the program will provide business training
courses to 80 non duplicated participants. The courses provided are:
•
Starting a Business and Writing a Business Plan which is offered eight times a year,
four in Spanish and four in English. Basic Computer 101, QuickBooks, eBay Class,
PowerPoint, Web Design and Tax Credit are courses that will be offered 2-4 times a
year.
• Create approximately 50 jobs as self-employment opportunities.
Stabilize approximately 10 jobs of which 7 will be full-time and 3 will be part-time.
Of the jobs created or stabilized, NCDC expects all to be held by low and moderate
income persons.
• Provide approximately 300 hours of technical assistance to low and moderate income
micro business entrepreneurs.
•
• Initiate 12 group technical assistance/networking meetings.
would result in a penalty.
f. Contributions to company retirement/pension funds that can be withdrawn without retiring or
terminating employment.
g. Assets which, although owned by more than one person, allow unrestricted access by the applicant.
h. Lump sum receipts such as inheritances, capital gains, lottery winnings, insurance settlements and
other claims.
i. Personal property held as an investment such as gems,jewelry, coin collections, antique cars, etc.
j. Cash value of life insurance policies.
k. Assets disposed of for less than fair market value during two years preceding certification or re-
certification.
10. Actual income from assets if total assets are $5,000 or less.
11. If assets are more than $5,000, the greater of (a) actual income from assets, or (b) total assets times
passbook rate.
Annual Income Does Not Include the Following Assets:
1. Necessary personal property, except as noted in 9 (i).
2. Interest in Indian trust lands.
3. Assets that are a part of an active business or farming operation. NOTE: Rental properties are
considered personal assets held as an investment rather than business assets unless real estate is the
applicant's/tenant's main occupation.
4. Assets not accessible to the family and which provide no income for the family.
5. Vehicles especially equipped for the handicapped.
• 6. Equity in owner-occupied cooperatives and manufactured homes in which the family lives.
7. equity in principle residence (home equity).
I (we)acknowledge receipt of a copy of this Definition of Income.
Date Witness Date
Date Witness Date
•
EQUAL HOUSING
OPP ORTVIIITY
Revised 4/12/07
hours in the work week. Section 107 of the Act is applicable to
construction work and provides that no laborer or mechanic shall be required to work in surroundings or under
working conditions which are unsanitary, hazardous or dangerous. These requirements do not apply to the
purchases of supplies or materials or articles ordinarily available on the open market,or contracts for transportation
or transmission of intelligence.
5. Rights to Inventions Made Under a Contract or Agreement-Contracts or agreements for the performance of
experimental, developmental,or research work shall provide for the rights of the Federal Government and the
recipient in any resulting invention in accordance with 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants,Contracts and Cooperative Agreements,"and
any implementing regulations issued by the awarding agency.
6. Clean9Air Act (42 U.S.C. 7401 et seq.)and the Federal Water Pollution Control Act(33 U.S.C. 1251 et seq.),
as amended-Contracts and subgrants of amounts in excess of$100,000 shall contain a provision that requires the
recipient to agree to comply with all applicable standards,orders or regulations issued pursuant to the Clean Air Act
(42 U.S.C. 7401 et seq.) and the Federal Water Pollution Control Act as amended{33 U.S.C. 1251 et seq.).
Violations shall be reported to the Federal awarding agency and the Regional Office of the Environmental Protection
Agency (EPA).
7. Byrd Anti-Lobbying Amendment (31 U.S.C. 1352)-Contractors who apply or bid for an award of$100,000 or
more shall file the required certification. Each tier certifies to the tier above that it will not and has not used Federal
appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee
of any agency, a member of Congress,officer or employee of Congress, or an employee of a member of Congress
in connection with obtaining any Federal contract,grant or any other award covered by 31 U.S.C. 1352. Each tier
shall also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal
• http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006
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h. Lump sum receipts such as inheritances, capital gains, lottery winnings, insurance settlements and
other claims.
i. Personal property held as an investment such as gems,jewelry, coin collections, antique cars, etc.
j. Cash value of life insurance policies.
k. Assets disposed of for less than fair market value during two years preceding certification or re-
certification.
10. Actual income from assets if total assets are $5,000 or less.
11. If assets are more than $5,000, the greater of (a) actual income from assets, or (b) total assets times
passbook rate.
Annual Income Does Not Include the Following Assets:
1. Necessary personal property, except as noted in 9 (i).
2. Interest in Indian trust lands.
3. Assets that are a part of an active business or farming operation. NOTE: Rental properties are
considered personal assets held as an investment rather than business assets unless real estate is the
applicant's/tenant's main occupation.
4. Assets not accessible to the family and which provide no income for the family.
5. Vehicles especially equipped for the handicapped.
• 6. Equity in owner-occupied cooperatives and manufactured homes in which the family lives.
7. equity in principle residence (home equity).
I (we)acknowledge receipt of a copy of this Definition of Income.
Date Witness Date
Date Witness Date
•
EQUAL HOUSING
OPP ORTVIIITY
Revised 4/12/07
hours in the work week. Section 107 of the Act is applicable to
construction work and provides that no laborer or mechanic shall be required to work in surroundings or under
working conditions which are unsanitary, hazardous or dangerous. These requirements do not apply to the
purchases of supplies or materials or articles ordinarily available on the open market,or contracts for transportation
or transmission of intelligence.
5. Rights to Inventions Made Under a Contract or Agreement-Contracts or agreements for the performance of
experimental, developmental,or research work shall provide for the rights of the Federal Government and the
recipient in any resulting invention in accordance with 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants,Contracts and Cooperative Agreements,"and
any implementing regulations issued by the awarding agency.
6. Clean9Air Act (42 U.S.C. 7401 et seq.)and the Federal Water Pollution Control Act(33 U.S.C. 1251 et seq.),
as amended-Contracts and subgrants of amounts in excess of$100,000 shall contain a provision that requires the
recipient to agree to comply with all applicable standards,orders or regulations issued pursuant to the Clean Air Act
(42 U.S.C. 7401 et seq.) and the Federal Water Pollution Control Act as amended{33 U.S.C. 1251 et seq.).
Violations shall be reported to the Federal awarding agency and the Regional Office of the Environmental Protection
Agency (EPA).
7. Byrd Anti-Lobbying Amendment (31 U.S.C. 1352)-Contractors who apply or bid for an award of$100,000 or
more shall file the required certification. Each tier certifies to the tier above that it will not and has not used Federal
appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee
of any agency, a member of Congress,officer or employee of Congress, or an employee of a member of Congress
in connection with obtaining any Federal contract,grant or any other award covered by 31 U.S.C. 1352. Each tier
shall also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal
• http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006
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EXHIBIT F
PROGRAM INCOME
"Program income" means gross income received by the Recipient or a Subrecipient directly generated
from the uses of CDBG/HOME and other federal funds. When such income is generated by an activity
that is only partially assisted with CDBG/HOME and other federal funds, the income shall be prorated to
reflect the percentage of CDBG/HOME and other federal funds used.
(1) Program income includes, but is not limited to the following:
(i) Proceeds from the disposition by sale or long term lease of real property purchased or
improved with CDBG/HOME and other federal funds;
(ii) Proceeds from the disposition of equipment purchased with CDBG/HOME and other
federal funds;
(iii) Gross income from the use or rental of real or personal property acquired by the
Recipient or a Subrecipient with CDBG/HOME and other federal funds, less the
costs incidental to the generation of such income;
(iv) Gross income from the use or rental of real property owned by the Recipient or a
Subrecipient that was constructed or improved with CDBG/HOME and other federal
funds, less the costs incidental to the generation of such income;
(v) Payments of principal and interest on loans made using CDBG/HOME and other
federal funds;
(vi) Proceeds from the sale of loans made with CDBG/HOME and other federal funds;
(vii) Proceeds from the sale of obligations secured by loans-made with CDBG/HOME and
other federal funds;
(viii) Interest earned on funds held in a revolving fund account;
(ix) Interest earned on program income pending disposition of such income; and
(x) Funds collected through special assessments made against properties owned and
occupied by households not of low- and moderate-income, where such assessments
are used to recover all or part of the CDBG/HOME and other federal portion of a
public improvement.
(2) Program income does not include interest earned (except for interest described in §570.513)
on cash advances from the US Treasury. Such interest shall be remitted to HUD for
transmittal to the US Treasury and will not be reallocated under Section 106(c) or (d) of the
Act. Examples of other receipts that are not considered program income are proceeds from
fundraising activities carried out by Subrecipients receiving CDBG/HOME and other federal
assistance; funds collected through special assessments used to recover the non-
CDBG/HOME and other federal portion of a public improvement; and proceeds from the
disposition of real property acquired or improved with CDBG/HOME and other federal funds
when such disposition occurs after the applicable time period specified in §570.503(b)(8) for
Subrecipient-controlled property or §570.505 for Recipient-controlled property for CDBG
program funds and §92.503 for HOME program funds.
Revised 1/11/06
y in principle residence (home equity).
I (we)acknowledge receipt of a copy of this Definition of Income.
Date Witness Date
Date Witness Date
•
EQUAL HOUSING
OPP ORTVIIITY
Revised 4/12/07
hours in the work week. Section 107 of the Act is applicable to
construction work and provides that no laborer or mechanic shall be required to work in surroundings or under
working conditions which are unsanitary, hazardous or dangerous. These requirements do not apply to the
purchases of supplies or materials or articles ordinarily available on the open market,or contracts for transportation
or transmission of intelligence.
5. Rights to Inventions Made Under a Contract or Agreement-Contracts or agreements for the performance of
experimental, developmental,or research work shall provide for the rights of the Federal Government and the
recipient in any resulting invention in accordance with 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants,Contracts and Cooperative Agreements,"and
any implementing regulations issued by the awarding agency.
6. Clean9Air Act (42 U.S.C. 7401 et seq.)and the Federal Water Pollution Control Act(33 U.S.C. 1251 et seq.),
as amended-Contracts and subgrants of amounts in excess of$100,000 shall contain a provision that requires the
recipient to agree to comply with all applicable standards,orders or regulations issued pursuant to the Clean Air Act
(42 U.S.C. 7401 et seq.) and the Federal Water Pollution Control Act as amended{33 U.S.C. 1251 et seq.).
Violations shall be reported to the Federal awarding agency and the Regional Office of the Environmental Protection
Agency (EPA).
7. Byrd Anti-Lobbying Amendment (31 U.S.C. 1352)-Contractors who apply or bid for an award of$100,000 or
more shall file the required certification. Each tier certifies to the tier above that it will not and has not used Federal
appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee
of any agency, a member of Congress,officer or employee of Congress, or an employee of a member of Congress
in connection with obtaining any Federal contract,grant or any other award covered by 31 U.S.C. 1352. Each tier
shall also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal
• http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006
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•
Circular A-122, Cost Principles for Non-Profit Organizations Page 1 of 34
CIRCULAR NO.A-122
Revised May 10, 2004
TO THE HEADS OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS
SUBJECT: Cost Principles for Non-Profit Organizations
1. Purpose.This Circular establishes principles for determining costs of grants,contracts and other agreements with
non-profit organizations. It does not apply to colleges and universities which are covered by Office of Management
and Budget(OMB)Circular A-21,"Cost Principles for Educational Institutions"; State,local, and federally recognized
Indian tribal governments which are covered by OMB Circular A-87,"Cost Principles for State, Local,and Indian •
Tribal Governments";or hospitals.The principles are designed to provide that the Federal Government bear its fair
share of costs except where restricted or prohibited by law.The principles do not attempt to prescribe the extent of
cost sharing or matching on grants, contracts, or other agreements:However, such cost sharing or matching shall
not be accomplished through arbitrary limitations on individual cost elements by Federal agencies. Provision for profit
or other increment above cost is outside the scope of this Circular.
2. Supersession.This Circular supersedes cost principles issued by individual agencies for non-profit organizations.
3.Applicability.
• a. These principles shall be used by all Federal agencies in determining the costs of work performed by non-
profit organizations under grants,cooperative agreements,cost reimbursement contracts, and other
contracts in which costs are used in pricing, administration,or settlement.All of these instruments are
hereafter referred to as awards. The principles do not apply to awards under which an organization is not
required to account to the Federal Government for actual costs incurred.
b. All cost reimbursement subawards (subgrants, subcontracts, etc.) are subject to those Federal cost principles
applicable to the particular organization concerned.Thus, if a subaward is to a non-profit organization,this
Circular shall apply; if a subaward is to a commercial organization,the cost principles applicable to
commercial concerns shall apply; if a subaward is to a college or university, Circular A-21 shall apply; if a
subaward is to a State,local, or federally recognized Indian tribal government, Circular A-87 shall apply.
4. Definitions.
a. Non-profit organization means any corporation,trust,association,cooperative, or other organization which:
(1)is operated primarily for scientific, educational, service,charitable,or similar purposes in the public
interest; .
(2) is not organized primarily for profit; and
(3) uses its net proceeds to maintain, improve, and/or expand its operations. For this purpose, the
term"non-profit organization"excludes(i)colleges and universities; (ii) hospitals; (iii) State, local, and
federally recognized Indian tribal governments; and(iv)those non-profit organizations which are
excluded from coverage of this Circular in accordance with paragraph 5.
b. Prior approval means securing the awarding agency's permission in advance to incur cost for those items
that are designated as requiring prior approval by the Circular. Generally this permission will be in writing.
Where an item of cost requiring prior approval is specified in the budget of an award, approval of the budget
constitutes approval of that cost.
5. Exclusion of some non-profit organizations. Some non-profit organizations, because of their size and nature of
operations,can be considered to be similar to commercial concerns for purpose of applicability of cost principles.
Such non-profit organizations shall operate under Federal cost principles applicable to commercial concerns. A
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006
e rights of the Federal Government and the
recipient in any resulting invention in accordance with 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants,Contracts and Cooperative Agreements,"and
any implementing regulations issued by the awarding agency.
6. Clean9Air Act (42 U.S.C. 7401 et seq.)and the Federal Water Pollution Control Act(33 U.S.C. 1251 et seq.),
as amended-Contracts and subgrants of amounts in excess of$100,000 shall contain a provision that requires the
recipient to agree to comply with all applicable standards,orders or regulations issued pursuant to the Clean Air Act
(42 U.S.C. 7401 et seq.) and the Federal Water Pollution Control Act as amended{33 U.S.C. 1251 et seq.).
Violations shall be reported to the Federal awarding agency and the Regional Office of the Environmental Protection
Agency (EPA).
7. Byrd Anti-Lobbying Amendment (31 U.S.C. 1352)-Contractors who apply or bid for an award of$100,000 or
more shall file the required certification. Each tier certifies to the tier above that it will not and has not used Federal
appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee
of any agency, a member of Congress,officer or employee of Congress, or an employee of a member of Congress
in connection with obtaining any Federal contract,grant or any other award covered by 31 U.S.C. 1352. Each tier
shall also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal
• http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006
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cam, r iut urgarllzauons Yage 2 of 34
listing of these organizations is contained in Attachment C. Other organizations may be added from time to time.
6. Responsibilities.Agencies responsible for administering programs that involve awards to non-profit organizations
shall implement the provisions of this Circular. Upon request, implementing instruction shall be furnished to OMB.
Agencies shall designate a liaison official to serve as the agency representative on matters relating to the
implementation of this Circular.The name and title of such representative shall be furnished to OMB within 30 days
of the date of this Circular.
7.Attachments. The principles and related policy guides are set forth in the following Attachments:
•
Attachment A-General Principles
•
Attachment B-Selected Items of Cost
Attachment C- Non-Profit Organizations Not Subject To This Circular
8. Requests for exceptions. OMB may grant exceptions to the requirements of this Circular when permissible under
existing law. However,in the interest of achieving maximum uniformity,exceptions will be permitted only in highly
unusual circumstances.
•
9. Effective Date.The provisions of this Circular are effective immediately. Implementation shall be phased in by
incorporating the provisions into new awards made after the start of the organization's next fiscal year. For existing
awards,the new principles may be applied if an organization and the cognizant Federal agency agree. Earlier
implementation, or a delay in implementation of individual provisions,is also permitted by mutual agreement
between an organization and the cognizant Federal agency.
10. Inquiries. Further information concerning this Circular may be obtained by contacting the Office of Federal
Financial Management, OMB, Washington, DC 20503,telephone(202)395-3993.
Attachments
•
ATTACHMENT A
Circular No.A-122
GENERAL PRINCIPLES
Table of Contents
A. Basic Considerations
1. Composition of total costs
2. Factors affecting allowability of costs
3. Reasonable costs
4. Allocable costs
5. Applicable credits
6. Advance understandings
7. Conditional exemptions
•
B. Direct Costs
C. Indirect Costs •
D.Allocation of Indirect Costs and Determination of Indirect Cost Rates
1. General
2. Simplified allocation method
3. Multiple allocation base method
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cational, service,charitable,or similar purposes in the public
interest; .
(2) is not organized primarily for profit; and
(3) uses its net proceeds to maintain, improve, and/or expand its operations. For this purpose, the
term"non-profit organization"excludes(i)colleges and universities; (ii) hospitals; (iii) State, local, and
federally recognized Indian tribal governments; and(iv)those non-profit organizations which are
excluded from coverage of this Circular in accordance with paragraph 5.
b. Prior approval means securing the awarding agency's permission in advance to incur cost for those items
that are designated as requiring prior approval by the Circular. Generally this permission will be in writing.
Where an item of cost requiring prior approval is specified in the budget of an award, approval of the budget
constitutes approval of that cost.
5. Exclusion of some non-profit organizations. Some non-profit organizations, because of their size and nature of
operations,can be considered to be similar to commercial concerns for purpose of applicability of cost principles.
Such non-profit organizations shall operate under Federal cost principles applicable to commercial concerns. A
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006
e rights of the Federal Government and the
recipient in any resulting invention in accordance with 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants,Contracts and Cooperative Agreements,"and
any implementing regulations issued by the awarding agency.
6. Clean9Air Act (42 U.S.C. 7401 et seq.)and the Federal Water Pollution Control Act(33 U.S.C. 1251 et seq.),
as amended-Contracts and subgrants of amounts in excess of$100,000 shall contain a provision that requires the
recipient to agree to comply with all applicable standards,orders or regulations issued pursuant to the Clean Air Act
(42 U.S.C. 7401 et seq.) and the Federal Water Pollution Control Act as amended{33 U.S.C. 1251 et seq.).
Violations shall be reported to the Federal awarding agency and the Regional Office of the Environmental Protection
Agency (EPA).
7. Byrd Anti-Lobbying Amendment (31 U.S.C. 1352)-Contractors who apply or bid for an award of$100,000 or
more shall file the required certification. Each tier certifies to the tier above that it will not and has not used Federal
appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee
of any agency, a member of Congress,officer or employee of Congress, or an employee of a member of Congress
in connection with obtaining any Federal contract,grant or any other award covered by 31 U.S.C. 1352. Each tier
shall also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal
• http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006
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Circular A-122, Cost Principles for Non-Profit Organizations Page 3 of 34
5. Special indirect cost rates
E. Negotiation and Approval of Indirect Cost Rates
1. Definitions
2. Negotiation and approval of rates
•
ATTACHMENT A
Circular No.A-122
GENERAL PRINCIPLES
A. Basic Considerations
1. Composition of total costs.The total cost of an award is the sum of the allowable direct and allocable indirect costs
less any applicable credits.
2. Factors affecting allowability of costs. To be allowable under an award,costs must meet the following general
criteria:
a. Be reasonable for the performance of the award and be allocable thereto under these principles.
b. Conform to any limitations or exclusions set forth in these principles or in the award as to types or amount of
cost items.
c. Be consistent with policies and procedures that apply uniformly to both federally financed and other activities
of the organization.
d. Be accorded consistent treatment.
e. Be determined in accordance with generally accepted accounting principles (GAAP).
f. Not be included as a cost or used to meet cost sharing or matching requirements of any other federally
financed program in either the current or a prior period.
•
g. Be adequately documented.
3. Reasonable costs.A cost is reasonable if, in its nature or amount, it does not exceed that which would be incurred
by a prudent person under the circumstances prevailing at the time the decision was made to incur the costs. The
question of the reasonableness of specific costs must be scrutinized with particular care in connection with
organizations or separate divisions thereof which receive the preponderance of their support from awards made by
Federal agencies. In determining the reasonableness of a given cost, consideration shall be given to:
a. Whether the cost is of a type generally recognized as ordinary and necessary for the operation of the
organization or the performance of the award.
b. The restraints or requirements imposed by such factors as generally accepted sound business practices,
arms length bargaining, Federal and State laws and regulations, and terms and conditions of the award.
c. Whether the individuals concerned acted with prudence in the circumstances,considering their
responsibilities to the organization, its members,employees,and clients,the public at large,and the Federal
Government.
d. Significant deviations from the established practices of the organization which may unjustifiably increase the
award costs.
4.Allocable costs.
a. A cost is allocable to a particular cost objective, such as a grant,contract, project,service, or other activity, in
accordance with the relative benefits received. A cost is allocable to a Federal award if it is treated
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006
bal governments; and(iv)those non-profit organizations which are
excluded from coverage of this Circular in accordance with paragraph 5.
b. Prior approval means securing the awarding agency's permission in advance to incur cost for those items
that are designated as requiring prior approval by the Circular. Generally this permission will be in writing.
Where an item of cost requiring prior approval is specified in the budget of an award, approval of the budget
constitutes approval of that cost.
5. Exclusion of some non-profit organizations. Some non-profit organizations, because of their size and nature of
operations,can be considered to be similar to commercial concerns for purpose of applicability of cost principles.
Such non-profit organizations shall operate under Federal cost principles applicable to commercial concerns. A
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006
e rights of the Federal Government and the
recipient in any resulting invention in accordance with 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government Grants,Contracts and Cooperative Agreements,"and
any implementing regulations issued by the awarding agency.
6. Clean9Air Act (42 U.S.C. 7401 et seq.)and the Federal Water Pollution Control Act(33 U.S.C. 1251 et seq.),
as amended-Contracts and subgrants of amounts in excess of$100,000 shall contain a provision that requires the
recipient to agree to comply with all applicable standards,orders or regulations issued pursuant to the Clean Air Act
(42 U.S.C. 7401 et seq.) and the Federal Water Pollution Control Act as amended{33 U.S.C. 1251 et seq.).
Violations shall be reported to the Federal awarding agency and the Regional Office of the Environmental Protection
Agency (EPA).
7. Byrd Anti-Lobbying Amendment (31 U.S.C. 1352)-Contractors who apply or bid for an award of$100,000 or
more shall file the required certification. Each tier certifies to the tier above that it will not and has not used Federal
appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee
of any agency, a member of Congress,officer or employee of Congress, or an employee of a member of Congress
in connection with obtaining any Federal contract,grant or any other award covered by 31 U.S.C. 1352. Each tier
shall also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal
• http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006
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consistently with other costs incurred for the same purpose in like circumstances and if it:
(1) Is incurred specifically for the award.
(2) Benefits both the award and other work and can be distributed in reasonable proportion to the benefits
received,or
(3) Is necessary to the overall operation of the organization,although a direct relationship to any particular
cost objective cannot be shown.
b. Any cost allocable to a particular award or other cost objective under these principles may not be shifted to
other Federal awards to overcome funding deficiencies, or to avoid restrictions imposed by law or by the
terms of the award.
5.Applicable credits.
a. The term applicable credits refers to those receipts,or reduction of expenditures which operate to offset or
reduce expense items that are allocable to awards as direct or indirect costs.Typical examples of such
transactions are:purchase discounts, rebates or allowances, recoveries or indemnities on losses, insurance
refunds,and adjustments of overpayments or erroneous charges.To the extent that such credits accruing or
received by the organization relate to allowable cost,they shall be credited to the Federal Government either
as a cost reduction or cash refund,as appropriate.
b. In some instances,the amounts received from the Federal Government to finance organizational activities or
service operations should be treated as applicable credits. Specifically,the concept of netting such credit
items against related expenditures should be applied by the organization in determining the rates or amounts
•to be charged to Federal awards for services rendered whenever the facilities or other resources used in
providing such services have been financed directly,in whole or in part, by Federal funds.
c. For rules covering program income(i.e., gross income earned from federally supported activities)see Sec.
_.24 of Office of Management and Budget(OMB)Circular A-110,"Uniform Administrative Requirements for
Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations."
6. Advance understandings. Under any given award,the reasonableness and allocability of certain items of costs
may be difficult to determine. This is particularly true in connection with organizations that receive a preponderance
of their support from Federal agencies. In order to avoid subsequent disallowance or dispute based on
unreasonableness or nonallocability, it is often desirable to seek a written agreement with the cognizant or awarding
agency in advance of the incurrence of special or unusual costs.The absence of an advance agreement on any
element of cost will not, in itself, affect the reasonableness or allocability of that element.
7. Conditional exemptions.
a. OMB authorizes conditional exemption from OMB administrative requirements and cost principles circulars
for certain Federal programs with statutorily-authorized consolidated planning and consolidated
administrative funding,that are identified by a Federal agency and approved by the head of the Executive
department or establishment.A Federal agency shall consult with OMB during its consideration of whether to
grant such an exemption.
b. To promote efficiency in State and local program administration,when Federal non-entitlement programs with
common purposes have specific statutorily-authorized consolidated planning and consolidated administrative
funding and where most of the State agency's resources come from non-Federal sources, Federal agencies
may exempt these covered State-administered, non-entitlement grant programs from certain OMB grants
management requirements.The exemptions would be from all but the allocability of costs provisions of OMB
Circulars A-87(Attachment A, subsection C.3),"Cost Principles for State, Local,and Indian Tribal
Governments,"A-21 (Section C, subpart 4),"Cost Principles for Educational Institutions,"and A-122
(Attachment A,subsection A.4), "Cost Principles for Non-Profit Organizations,"and from all of the
administrative requirements provisions of OMB Circular A-110,"Uniform Administrative Requirements for
Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations,"
and the agencies'grants management common rule.
c. When a Federal agency provides this flexibility, as a prerequisite to a State's exercising this option, a State
must adopt its own written fiscal and administrative requirements for expending and accounting for all funds,
which are consistent with the provisions of OMB Circular A-87, and extend such policies to all subrecipients.
These fiscal and administrative requirements must be sufficiently specific to ensure that:funds are used in
compliance with all applicable Federal statutory and regulatory provisions,costs are reasonable and
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cing or attempting to influence an officer or employee
of any agency, a member of Congress,officer or employee of Congress, or an employee of a member of Congress
in connection with obtaining any Federal contract,grant or any other award covered by 31 U.S.C. 1352. Each tier
shall also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal
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• .Circular A-122, Cost Principles for Non-Profit Organizations Page 5 of 34
necessary for operating these programs, and funds are not be used for general expenses required to carry
out other responsibilities of a State or its subrecipients.
B. Direct Costs
• 1. Direct costs are those that can be identified specifically with a particular final cost objective, i.e.,a particular
• award,project,service, or other direct activity of an organization. However,a cost may not be assigned to an award
as a direct cost if any other cost incurred for the same purpose, in like circumstance, has been allocated to an award
as an indirect cost. Costs identified specifically with awards are direct costs of the awards and are to be assigned
directly thereto. Costs identified specifically with other final cost objectives of the organization are direct costs of
those cost objectives and are not to be assigned to other awards directly or indirectly.
2.Any direct cost of a minor amount may be treated as an indirect cost for reasons of practicality where the
accounting treatment for such cost is consistently applied to all final cost objectives.
3.The cost of certain activities are not allowable as charges to Federal awards(see,for example,fundraising costs
in paragraph 17 of Attachment B). However, even though these costs are unallowable for purposes of computing
charges to Federal awards, they nonetheless must be treated as direct costs for purposes of determining indirect
cost rates and be allocated their share of the organization's indirect costs if they represent activities which(1)include
the salaries of personnel,(2)occupy space, and(3) benefit from the organization's indirect costs.
4.The costs of activities performed primarily as a service to members, clients,or the general public when significant
and necessary to the organization's mission must be treated as direct costs whether or not allowable and be
allocated an equitable share of indirect costs.Some examples of these types of activities include:
a.. Maintenance of membership rolls, subscriptions, publications, and related functions.
b. Providing services and information to members, legislative or administrative bodies,or the public.
c. Promotion,lobbying, and other forms of public relations.
d. Meetings and conferences except those held to conduct the general administration of the organization.
e. Maintenance, protection, and investment of special funds not used in operation of the organization.
f. Administration of group benefits on behalf of members or clients, including life and hospital insurance,
annuity or retirement plans,financial aid,etc.
C. Indirect Costs
1. Indirect costs are those that have been incurred for common or joint objectives and cannot be readily identified
with a particular final cost objective. Direct cost of minor amounts may be treated as indirect costs under the
conditions described in subparagraph B.2.After direct costs have been determined and assigned directly to awards
or other work as appropriate, indirect costs are those remaining to be allocated to benefiting cost objectives. A cost
may not be allocated to an award as an indirect cost if any other cost incurred for the same purpose, in like
circumstances, has been assigned to an award as a direct cost.
2. Because of the diverse characteristics and accounting practices of non-profit organizations, it is not possible to
specify the types of cost which may be classified as indirect cost in all situations. However,typical examples of
indirect cost for many non-profit organizations may include depreciation or use allowances on buildings and
equipment,the costs of operating and maintaining facilities, and general administration and general expenses, such
as the salaries and expenses of executive officers, personnel administration, and accounting.
3. Indirect costs shall be classified within two broad categories:"Facilities"and"Administration.""Facilities"is defined
as depreciation and use allowances on buildings,equipment and capital improvement,interest on debt associated
with certain buildings,equipment and capital improvements, and operations and maintenance expenses.
"Administration"is defined as general administration and general expenses such as the director's office, accounting,
personnel, library expenses and all other types of expenditures not listed specifically under one of the subcategories
of"Facilities"(including cross allocations from other pools,where applicable). See indirect cost rate reporting
requirements in subparagraphs D.2.e and D.3.g.
D.A/location of Indirect Costs and Determination of Indirect Cost Rates
•
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such policies to all subrecipients.
These fiscal and administrative requirements must be sufficiently specific to ensure that:funds are used in
compliance with all applicable Federal statutory and regulatory provisions,costs are reasonable and
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cing or attempting to influence an officer or employee
of any agency, a member of Congress,officer or employee of Congress, or an employee of a member of Congress
in connection with obtaining any Federal contract,grant or any other award covered by 31 U.S.C. 1352. Each tier
shall also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal
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1. General.
a. Where a non-profit organization has only one major function, or where all its major functions benefit from its
indirect costs to approximately the same degree,the allocation of indirect costs and the computation of an
indirect cost rate may be accomplished through simplified allocation procedures, as described in
subparagraph 2.
b, Where an organization has several major functions which benefit from its indirect costs in varying degrees,
allocation of indirect costs may require the accumulation of such costs into separate cost groupings which
then are allocated individually to benefiting functions by means of a base which best measures the relative
degree of benefit.The indirect costs allocated to each function are then distributed to individual awards and
other activities included in that function by means of an indirect cost rate(s).
c. The determination of what constitutes an organization's major functions will depend on its purpose in being;
the types of services it renders to the public, its clients, and its members; and the amount of effort it devotes
to such activities as fundraising, public information and membership activities.
d. Specific methods for allocating indirect costs and computing indirect cost rates along with the conditions
under which each method should be used are described in subparagraphs 2 through 5..
e. The base period for the allocation of indirect costs is the period in which such costs are incurred and
accumulated for allocation to work performed in that period.The base.period normally should coincide with
the organization's fiscal year but, in any event, shall be so selected as to avoid inequities in the allocation of
the costs.
2. Simplified allocation method.
a. Where an organization's major functions benefit from its indirect costs to approximately the same degree, the
allocation of indirect costs may be accomplished by(i)separating the organization's total costs for the base
period as either direct or indirect, and(ii) dividing the total allowable indirect costs (net of applicable credits)
• by an equitable distribution base.The result of this process is an indirect cost rate which is used to distribute
indirect costs to individual awards.The rate should be expressed as the percentage which the total amount of
allowable indirect costs bears to the base selected.This method should also be used where an organization
has only one major function encompassing a number of individual projects or activities, and may be used
where the level of Federal awards to an organization is relatively small.
b. Both the direct costs and the indirect costs shall exclude capital expenditures and unallowable costs.
However, unallowable costs which represent activities must be included in the direct costs under the
conditions described in subparagraph B.3.
c. The distribution base may be total direct costs (excluding capital expenditures and other distorting items, •
such as major subcontracts or subgrants),direct salaries and wages, or other base which results in an
equitable distribution.The distribution base shall generally exclude participant support costs as defined in
paragraph 32 of Attachment B.
d. Except where a special rate(s)is required in accordance with subparagraph 5,the indirect cost rate
developed under the above principles is applicable to all awards at the organization. If a special rate(s) is
• required, appropriate modifications shall be made in order to develop the special rate(s). .
e. For an organization that receives more than $10 million in Federal funding of direct costs in a fiscal year, a
breakout of the indirect cost component into two broad categories, Facilities and Administration as defined in
subparagraph C.3,is required.The rate in each case shall be stated as the percentage which the amount of
the particular indirect cost category(i.e., Facilities or Administration)is of the distribution base identified with
that category.
3. Multiple allocation base method
a. General. Where an organization's indirect costs benefit its major.functions in varying degrees, indirect costs
shall be accumulated into separate cost groupings,as described in subparagraph b. Each grouping shall then
be allocated individually to benefitting functions by means of a base which best measures the relative
benefits. The default allocation bases by cost pool are described in subparagraph c.
b. Identification of indirect costs. Cost groupings shall be established so as to permit the allocation of each
grouping on the basis of benefits provided to the major functions. Each grouping shall constitute a pool of
expenses that are of like character in terms of functions they benefit and in terms of the allocation base which
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b/circulars/a122/a122 2004.html 7/19/2006
cing or attempting to influence an officer or employee
of any agency, a member of Congress,officer or employee of Congress, or an employee of a member of Congress
in connection with obtaining any Federal contract,grant or any other award covered by 31 U.S.C. 1352. Each tier
shall also disclose any lobbying with non-Federal funds that takes place in connection with obtaining any Federal
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Circular A-122, Cost Principles for Non-Profit Organizations Page 7 of 34
best measures the relative benefits provided to each function.The groupings are classified within the two
broad categories:"Facilities"and"Administration,"as described in subparagraph C.3.The indirect cost pools
are defined as follows:
(1) Depreciation and use allowances. The expenses under this heading are the portion of the costs of the
organization's buildings,capital improvements to land and buildings,and equipment which are computed in
accordance with paragraph 11 of Attachment B("Depreciation and use allowances").
(2) Interest. Interest on debt associated with certain buildings,equipment and capital improvements are
computed in accordance with paragraph 23 of Attachment B("Interest").
(3) Operation and maintenance expenses..The expenses under this heading are those that have been
incurred for the administration, operation,maintenance, preservation,and protection of the organization's
physical plant.They include expenses normally incurred for such items as:janitorial and utility services;
repairs and ordinary or normal alterations of buildings,furniture and equipment;care of grounds;
maintenance and operation of buildings and other plant facilities; security;earthquake and disaster
preparedness; environmental safety; hazardous waste disposal; property,liability and other insurance
relating to property;space and capital leasing;facility planning and management; and, central receiving.The
operation and maintenance expenses category shall also include its allocable share of fringe benefit costs,
depreciation and use allowances, and interest costs.
(4) General administration and general expenses.The expenses under this heading are those that have been
incurred for the overall general executive and administrative offices of the organization and other expenses of
a general nature which do not relate solely to any major function of the organization.This category shall also
include its allocable share of fringe benefit costs, operation and maintenance expense, depreciation and use
allowances,and interest costs. Examples of this category include central offices,such as the director's office,
the office of finance,business services, budget and planning, personnel, safety and risk management,
general counsel, management information systems, and library costs.
• In developing this cost pool,special care should be exercised to ensure that costs incurred for the same
purpose in like circumstances are treated consistently as either direct or indirect costs. For example, salaries
of technical staff, project supplies, project publication,telephone toll charges,computer costs,travel costs,
• and specialized services costs shall be treated as direct costs wherever identifiable to a particular program.
The salaries and wages of administrative and pooled clerical staff should normally be treated as indirect
costs. Direct charging of these costs may be appropriate where a major project or activity explicitly requires
and budgets for administrative or clerical services and other individuals involved can be identified with the
program or activity.Items such as office supplies, postage, local telephone costs, periodicals and
memberships should normally be treated as indirect costs.
c. Allocation bases.Actual conditions shall be taken into account in selecting the base to be used in allocating
the expenses in each grouping to benefitting functions.The essential consideration in selecting a method or a
base is that it is the one best suited for assigning the pool of costs to cost objectives in accordance with
benefits derived; a traceable cause and effect relationship; or logic and reason,where neither the cause nor
the effect of the relationship is determinable.When an allocation can be made by assignment of a cost
grouping directly to the function benefited,the allocation shall be made in that manner. When the expenses in
a cost grouping are more general in nature,the allocation shall be made through the use of a selected base
which produces results that are equitable to both the Federal Government and the organization.The
distribution shall be made in accordance with the bases described herein unless it can be demonstrated that
the use of a different base would result in a more equitable allocation of the costs,or that a more readily
available base would not increase the costs charged to sponsored awards.The results of special cost studies
(such as an engineering utility study)shall not be used to determine and allocate the indirect costs to
sponsored awards.
(1) Depreciation and use allowances. Depreciation and use allowances expenses shall be allocated in the
following manner:
(a)Depreciation or use allowances on buildings used exclusively in the conduct of a single function,
and on capital improvements and equipment used in such buildings,shall be assigned to that
function.
(b) Depreciation or use allowances on buildings used for more than one function, and on capital
improvements and equipment used in such buildings, shall be allocated to the individual functions
performed in each building on the basis of usable square feet of space,excluding common areas,
such as hallways, stairwells, and restrooms.
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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• allocated to the benefitting functions on the basis of:
(i)the employees and other users on a full-time equivalent (FTE) basis or salaries and wages
of those individual functions benefitting from the use of that space; or
(ii) organization-wide employee FTEs or salaries and wages applicable to the benefitting
functions of the organization:
•
(d) Depreciation or use allowances on certain capital improvements to land, such as paved parking
areas,fences, sidewalks, and the like,not included in the cost of buildings,shall be allocated to user
categories on a FTE basis and distributed to major functions in proportion to the salaries and wages
of all employees applicable to the functions.
(2) Interest. Interest costs shall be allocated in the same manner as the depreciation or use allowances on
the buildings,equipment and capital equipments to which the interest relates.
(3) Operation and maintenance expenses. Operation and maintenance expenses shall be allocated in the
same manner as the depreciation and use allowances.
(4) General administration and general expenses. General administration and general expenses shall be
allocated to benefitting functions based on modified total direct costs(MTDC), as described in subparagraph
D.3.f.The expenses included in this category could be grouped first according to major functions of the
organization to which they render services or provide benefits. The aggregate expenses of each group shall
then be allocated to benefitting functions based on MTDC.
d. Order of distribution.
(1) Indirect cost categories consisting of depreciation and use allowances, interest,operation and
maintenance,and general administration and general expenses shall be allocated in that order to the
remaining indirect cost categories as well as to the major functions of the organization. Other cost categories
could be allocated in the order determined to be most appropriate by the organization. When cross allocation
of costs is made as provided in subparagraph (2),this order of allocation does not apply.
(2) Normally,an indirect cost category will be considered closed once it has been allocated to other cost
objectives, and costs shall not be subsequently allocated to it. However, a cross allocation of costs between
two or more indirect costs categories could be used if such allocation will result in a more equitable allocation
of costs. If a cross allocation is used, an appropriate modification to the composition of the indirect cost
categories is required.
e. Application of indirect cost rate or rates. Except where a special indirect cost rate(s) is required in accordance
with subparagraph D.5,the separate groupings of indirect costs allocated to each major function shall be
aggregated and treated as a common pool for that function.The costs in the common pool shall then be
distributed to individual awards included in that function by use of a single indirect cost rate.
f. Distribution basis. Indirect costs shall be distributed to applicable sponsored awards and other benefitting
activities within each major function on the basis of MTDC.MTDC consists of all salaries and wages,fringe
benefits, materials and supplies, services,travel, and subgrants and subcontracts up to the first$25,000 of
each subgrant or subcontract(regardless of the period covered by the subgrant or subcontract). Equipment,
capital expenditures,charges for patient care,rental costs and the portion in excess of$25,000 shall be
excluded from MTDC. Participant support costs shall generally be excluded from MTDC. Other items may
only be excluded when the Federal cost cognizant agency determines that an exclusion is necessary to avoid
a serious inequity in the distribution of indirect costs.
g. Individual Rate Components.An indirect cost rate shall be determined for each separate indirect cost pool
developed.The rate in each case shall be stated as the percentage which the amount of the particular
indirect cost pool is of the distribution base identified with that pool. Each indirect cost rate negotiation or
determination agreement shall include development of the rate for each indirect cost pool as well as the
overall indirect cost rate.The indirect cost pools shall be classified within two broad categories:"Facilities"
and"Administration,"as described in subparagraph C.3.
4. Direct allocation method.
a. Some non-profit organizations treat all costs as direct costs except general administration and general
expenses.These organizations generally separate their costs into three basic categories: (i)General
administration and general expenses, (ii)fundraising, and (iii) other direct functions(including projects
performed under Federal awards). Joint costs,such as depreciation, rental costs, operation and maintenance
of farilitine teIOnhnnn avneneoe onrl$ho IiLe oro nrnrotnrl inriivirf„oll„oe riirrort rnete in eorh rotennni and to
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he individual functions
performed in each building on the basis of usable square feet of space,excluding common areas,
such as hallways, stairwells, and restrooms.
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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Circular A-122, Cost Principles for Non-Profit Organizations Page 9 of 34
each award or other activity using a base most appropriate to the particular cost being prorated,
b. This method is acceptable,provided each joint cost is prorated using a base which accurately measures the
benefits provided to each award or other activity. The bases must be established in accordance with
reasonable criteria, and be supported by current data.This method is compatible with the Standards of
Accounting and Financial Reporting for Voluntary Health and Welfare Organizations issued jointly by the
National Health Council, Inc.,the National Assembly of Voluntary Health and Social Welfare Organizations,
and the United Way of America.
c. Under this method, indirect costs consist exclusively of general administration and general expenses. In all
other respects,the organization's indirect cost rates shall be computed in the same manner as that described
in subparagraph 2.
5. Special indirect cost rates. In some instances,a single indirect cost rate for all activities of an organization or for
each major function of the organization may not be appropriate, since it would not take into account those different
factors which may substantially affect the indirect costs applicable to a particular segment of work. For this purpose,
a particular segment of work may be that performed under a single award or it may consist of work under a group of
awards performed in a common environment.These factors may.include the physical location of the work,the level
of administrative support required,the nature of the facilities.or other resources employed,the scientific disciplines or
technical skills involved,the organizational arrangements used,or any combination thereof.When a particular
segment of work is performed in an environment which appears to generate a significantly different level of indirect
costs,provisions should be made for a separate indirect cost pool applicable to such work.The separate indirect
cost pool should be developed during the course of the regular allocation process,and the separate indirect cost rate
resulting therefrom should be used, provided it is determined that(i)the rate differs significantly from that which
would have been obtained under subparagraphs 2,3, and 4, and(ii)the volume of work to which the rate would
apply is material.
E. Negotiation and Approval of Indirect Cost Rates •
1. Definitions.As used in this section,the following terms have the meanings set forth below:
a. Cognizant agency means the Federal agency responsible for negotiating and approving indirect cost rates for
a non-profit organization on behalf of all Federal agencies.
b. Predetermined rate means an indirect cost rate, applicable to a specified current or future period, usually the
organization's fiscal year.The rate is based on an estimate of the costs to be incurred during the period. A
predetermined rate is not subject to adjustment.
c. Fixed rate means an indirect cost rate which has the same characteristics as a predetermined rate, except
that the difference between the estimated costs and the actual costs of the period covered by the rate is
carried forward as an adjustment to the rate computation of a subsequent period.
d. Final rate means an indirect cost rate applicable to a specified past period which is based on the actual costs
of the period.A final rate is not subject to adjustment.
e. Provisional rate or billing rate means a temporary indirect cost rate applicable to a specified period which is
used for funding, interim reimbursement, and reporting indirect costs on awards pending the establishment of
a final rate for the period.
• f. Indirect cost proposal means the documentation prepared by an organization to substantiate its claim for the
reimbursement of indirect costs.This proposal provides the basis for the review and negotiation leading to
the establishment of an organization's indirect cost rate.
g. Cost objective means a function,organizational subdivision,contract, grant,or other work unit for which cost
data are desired and for which provision is made to accumulate and measure the cost of processes, projects,
jobs and capitalized projects.
2. Negotiation and approval of rates.
a. Unless different arrangements are agreed to by the agencies concerned,the Federal.agency with the largest
dollar value of awards with an organization will be designated as the cognizant agency for the negotiation
and approval of the indirect cost rates and,where necessary,other rates such as fringe benefit and computer
charge-out rates. Once an agency is assigned cognizance for a particular non-profit organization,the
assignment.will not be changed unless there is a major long-term shift in the dollar volume of the Federal
awards to the organization.All concerned Federal agencies shall be given the opportunity to participate in the
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he individual functions
performed in each building on the basis of usable square feet of space,excluding common areas,
such as hallways, stairwells, and restrooms.
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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negotiation process but, after a rate has been agreed upon,it will be accepted by all Federal agencies.When
• a Federal agency has reason to believe that special operating factors affecting its awards necessitate special
indirect cost rates in accordance with subparagraph D.5,it will,prior to the time the rates are negotiated,
notify the cognizant agency.
b. A non-profit organization which has not previously established an indirect cost rate with a Federal-agency
shall submit its initial indirect cost proposal immediately after the organization is advised that an award will be
made and, in no event, later than three months after the effective date of the award. •
•
c. Organizations that have previously established indirect cost rates must submit a new indirect cost proposal to
the cognizant agency within six months after the close of each fiscal year.
d. A predetermined rate may be negotiated for use on awards where there is reasonable assurance, based on
past experience and reliable projection of the organization's costs, that the rate is not likely to exceed a rate
based on the organization's actual costs.
e. Fixed rates may be negotiated where predetermined rates are not considered appropriate.A fixed rate,
however, shall not be negotiated if(i)all or a substantial portion of the organization's awards are expected to
expire before the carry-forward adjustment can be made;(ii)the mix of Federal and non-Federal work at the
organization is too erratic to permit an equitable carry-forward adjustment;or(iii)the organization's
operations fluctuate significantly from year to year. •
f. Provisional and final rates shall be negotiated where neither predetermined nor fixed rates are appropriate.
g. The results of each negotiation shall be formalized in a written agreement between the cognizant'agency and
the non-profit organization. The cognizant agency shall distribute copies of the agreement to all concerned
Federal agencies.
h. If a dispute arises in a negotiation of an indirect cost rate between the cognizant agency and the non-profit
organization,the dispute shall be resolved in accordance with the appeals procedures of the cognizant
agency.
i. To the extent that problems are encountered among the Federal agencies in connection with the negotiation
and approval process,OMB will lend assistance as required to resolve such problems in a timely manner.
•
ATTACHMENT B
Circular No.A-122
SELECTED ITEMS OF COST
•
Table of Contents
1. Advertising and public relations costs
2. Advisory councils
3. Alcoholic beverages •
4. Audit costs and related services
5. Bad debts
6. Bonding costs
7. Communication costs
8. Compensation for personal services
9. Contingency provisions
10. Defense and prosecution of criminal and civil proceedings, claims,appeals and patent infringement
11. Depreciation and use allowances
12. Donations and contributions
13. Employee morale, health,and welfare costs
14. Entertainment costs
15. Equipment and-other capital expenditures
16. Fines and penalties
17. Fund raising and investment management costs
18. Gains and losses on depreciable assets
19. Goods or services for personal use
20. Housing and personal living expenses
21. Idle facilities and idle capacity
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nt of
a final rate for the period.
• f. Indirect cost proposal means the documentation prepared by an organization to substantiate its claim for the
reimbursement of indirect costs.This proposal provides the basis for the review and negotiation leading to
the establishment of an organization's indirect cost rate.
g. Cost objective means a function,organizational subdivision,contract, grant,or other work unit for which cost
data are desired and for which provision is made to accumulate and measure the cost of processes, projects,
jobs and capitalized projects.
2. Negotiation and approval of rates.
a. Unless different arrangements are agreed to by the agencies concerned,the Federal.agency with the largest
dollar value of awards with an organization will be designated as the cognizant agency for the negotiation
and approval of the indirect cost rates and,where necessary,other rates such as fringe benefit and computer
charge-out rates. Once an agency is assigned cognizance for a particular non-profit organization,the
assignment.will not be changed unless there is a major long-term shift in the dollar volume of the Federal
awards to the organization.All concerned Federal agencies shall be given the opportunity to participate in the
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he individual functions
performed in each building on the basis of usable square feet of space,excluding common areas,
such as hallways, stairwells, and restrooms.
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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•
22. Insurance and indemnification
23. Interest
•
24. Labor relations costs
25. Lobbying
26. Losses on other sponsored agreements or contracts •
27. Maintenance and repair costs
28. Materials and supplies costs
•
29. Meetings and conferences
30. Memberships, subscriptions, and professional activity costs
31. Organization costs
32. Page charges in professional journals
33. Participant support costs •
34. Patent costs
35. Plant and homeland security costs
36. Pre-agreement costs
37. Professional services costs
38. Publication and printing costs
39. Rearrangement and alteration costs
40. Reconversion costs
41. Recruiting costs •
•
42. Relocation costs
43. Rental costs of buildings and equipment
44. Royalties and other costs for use of patents and copyrights
45. Selling and marketing
•
46. Specialized service facilities
47. Taxes
48. Termination costs applicable to sponsored agreements
49. Training costs
50. Transportation costs
51. Travel costs
52. Trustees
ATTACHMENT B
Circular No.A-122
SELECTED ITEMS OF COST •
Paragraphs.1 through 53 provide principles to be applied in establishing the altowability of certain items of cost.
These principles apply whether a cost is treated as direct or indirect. Failure to mention a particular item of cost is not
intended to imply that it is unallowable; rather,determination as to allowability in each case should be based on the
treatment or principles provided for similar or related items of cost.
1.Advertising and public relations costs.
a. The term advertising costs means the costs of advertising media and corollary administrative costs.
Advertising media include magazines, newspapers, radio and television, direct mail, exhibits, electronic or
computer transmittals, and the like.
b. The term public relations includes community relations and means those activities dedicated to maintaining
the image of the non-profit organization or maintaining or promoting understanding and favorable relations
with the community or public at large or any segment of the public.
c. The only allowable advertising costs are those which are solely for:
(1)The recruitment of personnel required for the performance by the non-profit organization of obligations
arising under a Federal award(See also Attachment B, paragraph 41, Recruiting costs, and paragraph 42,
Relocation costs);
(2)The procurement of goods and services for the performance of a Federal award;
(3)The disposal of scrap or surplus materials acquired in the performance of a Federal award except when
non-profit organizations are reimbursed for disposal costs at a predetermined amount;or
(4) Other specific purposes necessary to meet the requirements of the Federal award.
•
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th,and welfare costs
14. Entertainment costs
15. Equipment and-other capital expenditures
16. Fines and penalties
17. Fund raising and investment management costs
18. Gains and losses on depreciable assets
19. Goods or services for personal use
20. Housing and personal living expenses
21. Idle facilities and idle capacity
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nt of
a final rate for the period.
• f. Indirect cost proposal means the documentation prepared by an organization to substantiate its claim for the
reimbursement of indirect costs.This proposal provides the basis for the review and negotiation leading to
the establishment of an organization's indirect cost rate.
g. Cost objective means a function,organizational subdivision,contract, grant,or other work unit for which cost
data are desired and for which provision is made to accumulate and measure the cost of processes, projects,
jobs and capitalized projects.
2. Negotiation and approval of rates.
a. Unless different arrangements are agreed to by the agencies concerned,the Federal.agency with the largest
dollar value of awards with an organization will be designated as the cognizant agency for the negotiation
and approval of the indirect cost rates and,where necessary,other rates such as fringe benefit and computer
charge-out rates. Once an agency is assigned cognizance for a particular non-profit organization,the
assignment.will not be changed unless there is a major long-term shift in the dollar volume of the Federal
awards to the organization.All concerned Federal agencies shall be given the opportunity to participate in the
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ort rnete in eorh rotennni and to
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he individual functions
performed in each building on the basis of usable square feet of space,excluding common areas,
such as hallways, stairwells, and restrooms.
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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d. The only allowable public relations costs are:
(1) Costs specifically required by the Federal award;
(2) Costs of communicating with the public and press pertaining to specific activities or accomplishments
which result from performance of Federal awards(these costs are considered necessary as part of the
outreach effort for the Federal award); or
(3)Costs of conducting general liaison with news media and government public relations officers,to the
extent that such activities are limited to communication and liaison necessary keep the public informed on
matters of public concern, such as notices of Federal contract/grant awards, financial matters, etc.
e. Costs identified in subparagraphs c and d if incurred for more than one Federal award or for both sponsored
work and other work of the non-profit organization, are allowable to the extent that the principles in
Attachment A, paragraphs B. ("Direct Costs") and C. ("Indirect Costs")are observed.
f. Unallowable advertising and public relations costs include the following:
(1)All advertising and public relations costs other than as specified in subparagraphs c, d,and e; (2)Costs of
meetings,conventions, convocations,or other events related to other activities of the non-profit organization,
• including:
•
(a)Costs of displays,demonstrations, and exhibits;
(b) Costs of meeting rooms,hospitality suites, and other special facilities used in conjunction with
shows and other special events; and
(c) Salaries and wages of employees engaged in setting up and displaying exhibits, making
• demonstrations, and providing briefings;
(3) Costs of promotional items and memorabilia, including models, gifts, and souvenirs;
(4) Costs of advertising and public relations designed solely to promote the non-profit organization.
•
2.Advisory Councils
Costs incurred by advisory councils or committees are allowable as a direct cost where authorized by the Federal
awarding agency or as an indirect cost where allocable to Federal awards.
•
3.Alcoholic beverages. Costs of alcoholic beverages are unallowable.
•
4.Audit costs and related services
a. The costs of audits required by, and performed in accordance with,the Single Audit Act, as implemented by
Circular A-133, "Audits of States, Local Governments, and Non-Profit Organizations"are allowable,Also see
31 USC 7505(b) and section 230("Audit Costs")of Circular A-133.
b. Other audit costs are allowable if included in an indirect cost rate proposal,or if specifically approved by the
awarding agency as a direct cost to an award.
c. The cost of agreed-upon procedures engagements to monitor subrecipients who are exempted from A-133
under section 200(d)are allowable, subject to the conditions listed in A-133, section 230(b)(2).
.5. Bad debts. Bad debts, including losses(whether actual or estimated) arising from uncollectable accounts and
other claims, related collection costs, and related legal costs,are unallowable.
6. Bonding costs. •
•
a. Bonding costs arise when the Federal Government requires assurance against financial loss to itself or
others by reason of the act or default of the non-profit organization. They arise also in instances where the
non-profit organization requires similar assurance. Included are such bonds as bid, performance, payment,
advance payment, infringement, and fidelity bonds.
b. Costs of bonding required pursuant to the terms of the award are allowable.
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t proposal means the documentation prepared by an organization to substantiate its claim for the
reimbursement of indirect costs.This proposal provides the basis for the review and negotiation leading to
the establishment of an organization's indirect cost rate.
g. Cost objective means a function,organizational subdivision,contract, grant,or other work unit for which cost
data are desired and for which provision is made to accumulate and measure the cost of processes, projects,
jobs and capitalized projects.
2. Negotiation and approval of rates.
a. Unless different arrangements are agreed to by the agencies concerned,the Federal.agency with the largest
dollar value of awards with an organization will be designated as the cognizant agency for the negotiation
and approval of the indirect cost rates and,where necessary,other rates such as fringe benefit and computer
charge-out rates. Once an agency is assigned cognizance for a particular non-profit organization,the
assignment.will not be changed unless there is a major long-term shift in the dollar volume of the Federal
awards to the organization.All concerned Federal agencies shall be given the opportunity to participate in the
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ort rnete in eorh rotennni and to
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he individual functions
performed in each building on the basis of usable square feet of space,excluding common areas,
such as hallways, stairwells, and restrooms.
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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c. Costs of bonding required by the non-profit organization in the general conduct of its operations are allowable
to the extent that such bonding is in accordance with sound business practice and the rates and premiums
are reasonable under the circumstances.
7. Communication costs. Costs incurred for telephone services, local and long distance telephone calls, telegrams,
postage, messenger,electronic or computer transmittal services and the like are allowable.
8. Compensation for personal services.
a. Definition. Compensation for personal services includes all compensation paid currently or accrued by the
organization for services of employees rendered during the period of the award(except as otherwise
provided in subparagraph h). It includes, but is not limited to, salaries,wages, director's and executive
committee members fees, incentive awards,fringe benefits, pension plan costs,allowances for off-site pay,
incentive pay,location allowances, hardship pay, and cost of living differentials.
b. Alowability. Except as otherwise specifically provided in this paragraph,the costs of such compensation are
allowable to the extent that:
(1)Total compensation to individual employees is reasonable for the services rendered and conforms to the
established policy of the organization consistently applied to both Federal and non-Federal activities; and
(2)Charges to awards whether treated as direct or indirect costs are determined and supported as required
in this paragraph.
c. Reasonableness.
(1)When the organization is predominantly engaged in activities other than those sponsored by the Federal
Government,compensation for employees on federally sponsored work will be considered reasonable to the
extent that it is consistent with that paid for similar work in the organization's other activities.
(2)When the organization is predominantly engaged in federally sponsored activities and in cases where the
kind of employees required for the Federal activities are not found in the organization's other activities,
compensation for employees on federally sponsored work will be considered reasonable to the extent that it
is comparable to that paid for similar work in the labor markets in which the organization competes for the
kind of employees involved.
• d. Special considerations in determining allowability. Certain conditions require special consideration and
possible limitations in determining costs under Federal awards where amounts or types of compensation
appear unreasonable.Among such conditions are the following:
(1)Compensation to members of non-profit organizations,trustees,directors, associates, officers,or the
immediate families thereof. Determination should be made that such compensation is reasonable for the
actual personal services rendered rather than a distribution of earnings in excess of costs.
(2)Any change in an organization's compensation policy resulting in a substantial increase in the
organization's level of compensation, particularly when it was concurrent with an increase in the ratio of
Federal awards to other activities of the organization or any change in the treatment of allowability of specific
types of compensation due to changes in Federal policy.
•
e. Unallowable costs. Costs which are unallowable under other paragraphs.of this Attachment shall not be
• allowable under this paragraph solely on the basis that they constitute personal compensation.
f. Overtime,extra-pay shift,and multi-shift premiums. Premiums for overtime,extra-pay shifts,and multi-shift
work are allowable only with the prior approval of the awarding agency except:
(1)When necessary to cope with emergencies, such as those resulting from accidents, natural disasters,
breakdowns of equipment, or occasional operational bottlenecks of a sporadic nature.
(2)When employees are performing indirect functions, such as administration, maintenance, or accounting.
(3) In the performance of tests, laboratory procedures,or other similar operations which are continuous in
nature and cannot reasonably be interrupted or otherwise completed.
(4)When lower overall cost to the Federal Government will result.
•
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encies concerned,the Federal.agency with the largest
dollar value of awards with an organization will be designated as the cognizant agency for the negotiation
and approval of the indirect cost rates and,where necessary,other rates such as fringe benefit and computer
charge-out rates. Once an agency is assigned cognizance for a particular non-profit organization,the
assignment.will not be changed unless there is a major long-term shift in the dollar volume of the Federal
awards to the organization.All concerned Federal agencies shall be given the opportunity to participate in the
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ort rnete in eorh rotennni and to
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he individual functions
performed in each building on the basis of usable square feet of space,excluding common areas,
such as hallways, stairwells, and restrooms.
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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g. Fringe benefits.
(1) Fringe benefits in the form of regular compensation paid to employees during periods of authorized
absences from the job, such as vacation leave, sick leave,military leave, and the like, are allowable,provided
such costs are absorbed by all organization activities in proportion to the relative amount of time or effort
actually devoted to each.
(2) Fringe benefits in the form of employer contributions or expenses for social security, employee insurance,
workmen's compensation insurance, pension plan costs(see subparagraph h), and the like,are allowable,
provided such benefits are granted in accordance with established written organization policies. Such
benefits whether treated as indirect costs or as direct costs, shall be distributed to particular awards and
other activities in a manner consistent with the pattern of benefits accruing to the individuals or group of
employees whose salaries and wages are chargeable to such awards and other activities.
(3)(a)Provisions for a reserve under a self-insurance program for unemployment compensation or workers'
compensation are allowable to the extent that the provisions represent reasonable estimates of the liabilities
for such compensation,and the types of coverage, extent of coverage, and rates and premiums would have
been allowable had insurance been purchased to cover the risks. However,provisions for self-insured
liabilities which do not become payable for more than one year after the provision is made shall not exceed
the present value of the liability.
(b)Where an organization follows a consistent policy of expensing actual payments to,or on behalf
of, employees or former employees for unemployment compensation or workers'compensation, such
payments are allowable in the year of payment with the prior approval of the awarding agency,
provided they are allocated to all activities of the organization.
(4) Costs of insurance on the lives of trustees, officers, or other employees holding positions of similar
responsibility are allowable only to the extent that the insurance represents additional compensation.The
costs of such insurance when the organization is named as beneficiary are unallowable.
h. Organization-furnished automobiles.That portion of the cost of organization-furnished automobiles that
relates to personal use by employees(including transportation to and from work) is unallowable as fringe
benefit or indirect costs regardless of whether the cost is reported as taxable income to the employees.
These costs are allowable as direct costs to sponsored award when necessary for the performance of the
sponsored award and approved by awarding agencies.
i. Pension plan costs.
(1) Costs of the organization's pension plan which are incurred in accordance with the established policies of
the organization are allowable, provided:
(a) Such policies meet the test of reasonableness;
(b)The methods of cost allocation are not discriminatory;
(c)The cost assigned to each fiscal year is determined in accordance with generally accepted
accounting principles(GAAP), as prescribed in Accounting Principles Board Opinion No. 8 issued by
the American Institute of Certified Public Accountants; and
(d)The costs assigned to a given fiscal year are funded for all plan participants within six months after
the end of that year. However, increases to normal and past service pension costs caused by a delay
in funding the actuarial liability beyond 30 days after each quarter of the year to which such costs are
assignable are unallowable.
(2) Pension plan termination insurance premiums paid pursuant to the Employee Retirement Income Security
Act(ERISA) of 1974 (Pub. L. 93-406)are allowable. Late payment charges on such premiums are
unallowable.
(3) Excise taxes on accumulated funding deficiencies and other penalties imposed under ERISA are
unallowable.
j. Incentive compensation. Incentive compensation to employees based on cost reduction, or efficient
•
performance,suggestion awards,safety awards, etc.,are allowable to the extent that the overall
compensation is determined to be reasonable and such costs are paid or accrued pursuant to an agreement
entered into in good faith between the organization and the employees before the services were rendered, or
9
pursuant to an established plan followed by the organization so consistently as to imply, in effect,an
agreement to make such payment.
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ganization,the
assignment.will not be changed unless there is a major long-term shift in the dollar volume of the Federal
awards to the organization.All concerned Federal agencies shall be given the opportunity to participate in the
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ort rnete in eorh rotennni and to
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he individual functions
performed in each building on the basis of usable square feet of space,excluding common areas,
such as hallways, stairwells, and restrooms.
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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•
k. Severance pay.
(1) Severance pay, also commonly referred to as dismissal wages, is a payment in addition to regular
salaries and wages, by organizations to workers whose employment is being terminated. Costs of severance
pay are allowable only to the extent that in each case,it is required by
(a)law,
(b)employer-employee agreement,
•
(c)established policy that constitutes, in effect, an implied agreement on the organization's part, or•
(d)circumstances of the particular employment.
(2) Costs of severance payments are divided into two categories as follows:
(a)Actual normal turnover severance payments shall be allocated to all activities;or,where the •
organization provides for a reserve for normal severances,such method will be acceptable if the
charge to current operations is reasonable in light of payments actually made for normal severances
over a representative past period, and if amounts charged are allocated to all activities of the
organization.
(b)Abnormal or mass severance pay is of such a conjectural nature that measurement of costs by
means of an accrual will not achieve equity to both parties.Thus,accruals for this purpose are not
allowable. However,the Federal Government recognizes its obligation to participate,to the extent of
its fair share, in any specific payment.Thus, allowability will be considered on a case-by-case basis in
the event or occurrence.
(c) Costs incurred in certain severance pay packages(commonly known as"a golden parachute"
payment)which are in an amount in excess of the normal severance pay paid by the organization to
an employee upon termination of employment and are paid to the employee contingent upon a
change in management control over, or ownership of,the organization's assets are unallowable.
(d) Severance payments to foreign nationals employed by the organization outside the United States,
to the extent that the amount exceeds the customary or prevailing practices for the organization in the
United States are unallowable, unless they are necessary for the performance of Federal programs
and approved by awarding agencies.
(e) Severance payments to foreign nationals employed by the organization outside the United States
due to the termination of the foreign national as a result of the closing of,or curtailment of activities
by,the organization in that country, are unallowable, unless they are necessary for the performance
of Federal programs and approved by awarding agencies.
I. Training costs. See paragraph 49.
m. Support of salaries and wages.
(1)Charges to awards for salaries and wages,whether treated as direct costs or indirect costs, will be based
on documented payrolls approved by a responsible official(s)of the organization.The distribution of salaries
and wages to awards must be supported by personnel activity reports,as prescribed in subparagraph(2),
except when a substitute system has been approved in writing by the cognizant agency. (See subparagraph
E.2 of Attachment A.)
•
(2) Reports reflecting the distribution of activity of each employee must be maintained for all staff members
(professionals and nonprofessionals)whose compensation is charged,in whole or in part,directly to awards.
In addition,in order to support the allocation of indirect costs, such reports must also be maintained for other
employees whose work involves two or more functions or activities if a distribution of their compensation
between such functions or activities is needed in the determination of the organization's indirect cost rate(s)
(e.g.,an employee engaged part-time in indirect cost activities and part-time in a direct function). Reports
maintained by non-profit organizations to satisfy these requirements must meet the following standards:
(a)The reports must reflect an after-the-fact determination of the actual activity of each employee.
Budget estimates(i.e., estimates determined before the services are performed) do not qualify as
support for charges to awards.
(b) Each report must account for the total activity for which employees are compensated and which is
required in fulfillment of their obligations to the organization.
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e services were rendered, or
9
pursuant to an established plan followed by the organization so consistently as to imply, in effect,an
agreement to make such payment.
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ganization,the
assignment.will not be changed unless there is a major long-term shift in the dollar volume of the Federal
awards to the organization.All concerned Federal agencies shall be given the opportunity to participate in the
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ort rnete in eorh rotennni and to
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he individual functions
performed in each building on the basis of usable square feet of space,excluding common areas,
such as hallways, stairwells, and restrooms.
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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(c)The reports must be signed by the individual employee, or by a responsible supervisory official
having first hand knowledge of the activities performed by the employee, that the distribution of
activity represents a reasonable estimate of the actual work performed by the employee during the
periods covered by the reports.
(d)The reports must be prepared at least monthly and must coincide with one or more pay periods.
(3)Charges for the salaries and wages of nonprofessional employees, in addition to the supporting
documentation described in subparagraphs(1) and (2), must also be supported by records indicating the total
number of hours worked each day maintained in conformance with Department of Labor regulations
implementing the Fair Labor Standards Act(FLSA)(29 CFR Part 516).For this purpose,the term
"nonprofessional employee"shall have the same meaning as"nonexempt employee,"under FLSA.
•
(4)Salaries and wages of employees used in meeting cost sharing or matching requirements on awards
must be supported in the same manner as salaries and wages claimed for reimbursement from awarding
agencies.
9. Contingency provisions. Contributions to a contingency reserve or any similar provision made for events the
occurrence of which cannot be foretold with certainty as to time, intensity,or with an assurance of their happening,
are unallowable.
The term"contingency reserve"excludes self-insurance reserves(see Attachment.B,paragraphs 8.g. (3) and 22.a(2)
(d)); pension funds (see paragraph 8.i): and reserves for normal severance pay (see paragraph 8.k.)
10. Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringement.
a. Definitions.
. (1)Conviction, as used herein, means a judgment or a conviction of a criminal offense by any court of
competent jurisdiction,whether entered upon as a verdict or a plea,including a conviction due to a plea of
nolo contendere.
(2)Costs include,but are not limited to, administrative and clerical expenses;the cost of legal services,
whether performed by in-house or private counsel;and the costs of the services of accountants, consultants,
or others retained by the organization to assist it;costs of employees, officers and trustees,and any similar
costs incurred before, during,and after commencement of a judicialbr administrative proceeding that bears a
direct relationship to the proceedings.
(3) Fraud,as used herein, means(i)acts of fraud corruption or attempts to defraud the Federal Government
or to corrupt its agents, (ii)acts that constitute a cause for debarment or suspension (as specified in agency
regulations), and (iii)acts which violate the False Claims Act, 31 U.S.C., sections 3729-3731, or the Anti-
Kickback Act,41 U.S.C., sections 51 and 54.
(4) Penalty does not include restitution, reimbursement, or compensatory damages.
(5) Proceeding includes an investigation.
b. (1) Except as otherwise described herein,costs incurred in connection with any criminal, civil or
administrative proceeding(including filing of a false certification)commenced by the Federal Government,or
a State, local or foreign government,are not allowable if the proceeding: (1) relates to a violation of, or failure
to comply with, a Federal, State, local or foreign statute or regulation by the organization(including its agents
and employees), and (2) results in any of the following dispositions:
(a)In a criminal proceeding, a conviction.
(b)In a civil or administrative proceeding involving an allegation of fraud or similar misconduct,a
determination of organizational.liability.
(c)In the case of any civil or administrative proceeding,the imposition of a monetary penalty.
(d)A final decision by an appropriate Federal official to debar or suspend the organization,to rescind
or void an award, or to terminate an award for default by reason of a violation or failure to comply with
a law or regulation.
(e)A disposition by consent or compromise, if the action could have resulted in any of the dispositions
described in (a). (b). (c)or(d).
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r obligations to the organization.
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e services were rendered, or
9
pursuant to an established plan followed by the organization so consistently as to imply, in effect,an
agreement to make such payment.
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ganization,the
assignment.will not be changed unless there is a major long-term shift in the dollar volume of the Federal
awards to the organization.All concerned Federal agencies shall be given the opportunity to participate in the
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he individual functions
performed in each building on the basis of usable square feet of space,excluding common areas,
such as hallways, stairwells, and restrooms.
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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Circular A-1 21, Cost Principles for Non-Profit Organizations Page 17 of 34
•
(2) If more than one proceeding involves the same alleged misconduct, the costs of all such proceedings
shall be unallowable if any one of them results in one of the dispositions shown in subparagraph b.(1). •
c. • If a proceeding referred to in subparagraph b is commenced by the Federal Government and is resolved by
consent or compromise pursuant to an agreement entered into by the organization and the Federal
Government, then the costs incurred by the organization in connection with such proceedings that are
otherwise not allowable under subparagraph b.may be allowed to the extent specifically provided in such
agreement.
•
d. If a proceeding referred to in subparagraph b is commenced by a State, local or foreign government, the
authorized Federal official may allow the costs incurred by the organization for such proceedings, if such
authorized official determines that the costs were incurred as a result of(1)a specific term or condition of a
federally sponsored award,or(2) specific written direction of an authorized official of the sponsoring agency.
e. Costs incurred in connection with proceedings described in subparagraph b, but which are not made
unallowable by that subparagraph, may be allowed by the Federal Government, but only to the extent that:
(1)The costs are reasonable in relation to the activities required to deal with the proceeding and the
underlying cause of action;
(2) Payment of the costs incurred, as allowable and allocable costs, is not prohibited by any other provision
(s)of the sponsored award;
(3)The costs are not otherwise recovered from the Federal Government or a third party,either directly as a
result of the proceeding or otherwise; and,
(4)The percentage of costs allowed does not exceed the percentage determined by an authorized Federal
official to be appropriate, considering the complexity of the litigation,generally accepted principles governing
the award of legal fees in civil actions involving the United States as a party,and such other factors as may
be appropriate. Such percentage shall not exceed 80 percent. However, if an agreement reached under
subparagraph c has explicitly considered this 80 percent limitation and permitted a higher percentage,then
the full amount of costs resulting from that agreement shall be allowable.
f. Costs incurred by the organization in connection with the defense of suits brought by its employees or ex-
employees under section 2 of the Major Fraud Act of 1988 (Pub. L. 100-700), including the cost of all relief
necessary to make such employee whole,where the organization was found liable or settled,are
unallowable.
g. Costs of legal, accounting, and consultant services, and related costs, incurred in connection with defense
against Federal Government claims or appeals, antitrust suits, or the prosecution of claims or appeals
against the Federal Government, are unallowable.
h. Costs of legal,accounting, and consultant services, and related costs, incurred in connection with patent
infringement litigation, are unallowable unless otherwise provided for in the sponsored awards.
i. Costs which may be unallowable under this paragraph,including directly associated costs,shall be
segregated and accounted for by the organization separately. During the pendency of any proceeding
covered by subparagraphs b and f,the Federal Government shall generally withhold payment of such costs.
However, if in the best interests of the Federal Government, the Federal Government may provide for
conditional payment upon provision of adequate security, or other adequate assurance, and agreements by
the organization to repay all unallowable costs,plus interest, if the costs are subsequently determined to be
unallowable.
11. Depreciation and use allowances. •
•
a. Compensation for the use of buildings,other capital improvements, and equipment on hand may be made
through use allowance or depreciation.However, except as provided in Attachment B, paragraph f, a
combination of the two methods may not be used in connection with a single class of fixed assets (e.g.,
buildings,office equipment,computer equipment,etc.).
b. The computation of use allowances or depreciation shall be based on the acquisition cost of the assets
involved.The acquisition cost of an asset donated to the non-profit organization by a third party shall be its
fair market value at the time of the donation.
c. The computation of use allowances or depreciation will exclude:
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a major long-term shift in the dollar volume of the Federal
awards to the organization.All concerned Federal agencies shall be given the opportunity to participate in the
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he individual functions
performed in each building on the basis of usable square feet of space,excluding common areas,
such as hallways, stairwells, and restrooms.
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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Lircular A-122, Cost Principles for Non-Profit Organizations Page 18 of 34
(1)The cost°f.land;
(2)Any portion of the cost of buildings and equipment borne by or donated by the Federal Government
irrespective of where title was originally vested or where it presently resides; and
(3)Any portion of the cost of buildings and equipment contributed by or for the non-profit organization in
satisfaction of a statutory matching requirement.
d. Where depreciation method is followed,the period of useful service (useful life)established in each case for
usable capital assets must take into consideration such factors as type of construction, nature of the
equipment used, technological developments in the particular program area, and the renewal and
replacement policies followed for the individual items or classes of assets involved.The method of
depreciation used to assign the cost of an asset(or group of assets)to accounting periods shall reflect the
pattern of consumption of the asset during its useful life.
In the absence of clear evidence indicating that the expected consumption of the asset will be significantly
greater or lesser in the early portions of its useful life than in the later portions, the straight-line method shall
be presumed to be the appropriate method.
Depreciation methods once used shall not be changed unless approved in advance by the cognizant Federal
agency.When the depreciation method is introduced for application to assets previously subject to a use
allowance,the combination of use allowances and depreciation applicable to such assets must not exceed
the total acquisition cost of the assets.
e: When the depreciation method is used for buildings,a building's shell may be segregated from each building
component(e.g., plumbing system, heating,and air conditioning system, etc.)and each item depreciated
over its estimated useful life; or the entire building (i.e.,the shell and all components)may be treated as a
single asset and depreciated over a single useful life.
f. When the depreciation method is used for a particular class of assets, no depreciation may be allowed on
any such assets that, under subparagraph d,would be viewed as fully depreciated. However, a reasonable
use allowance may be negotiated for such assets if warranted after taking into consideration the amount of
depreciation previously charged to the Federal Government,the estimated useful life remaining at time of
negotiation,the effect of any increased maintenance charges or decreased efficiency due to age, and any
other factors pertinent to the utilization of the asset for the purpose contemplated.
g. Where the use allowance method is followed,the use allowance for buildings and improvement(including
land improvements, such as paved parking areas,fences, and sidewalks)will be computed at an annual rate
not exceeding two percent of acquisition cost.
The use allowance for equipment will be computed at an annual rate not exceeding six and two-thirds
percent of acquisition cost. When the use allowance method is used for buildings,the entire building must be
• treated as a single asset;the building's components(e.g., plumbing system, heating and air conditioning,
etc.)cannot be segregated from the building's shell.
The two percent limitation, however, need not be applied to equipment which is merely attached or fastened
to the building but not permanently fixed to it and which is used as furnishings or decorations or for
specialized purposes(e.g.,dentist chairs and dental treatment units, counters, laboratory benches bolted to
the floor,dishwashers,modular furniture,carpeting, etc.).Such equipment will be considered as not being
permanently fixed to the building if it can be removed without the need for costly or extensive alterations or
repairs to the building or the equipment. Equipment that meets these criteria will be subject to the 6 2/3
percent equipment use allowance limitation.
h. Charges for use allowances or depreciation must be supported by adequate property records and physical
inventories must be taken at least once every two years(a statistical sampling basis is acceptable)to ensure
that assets exist and are usable and needed.When the depreciation method is followed,adequate
depreciation records indicating the amount of depreciation taken each period must also be maintained.
12. Donations and contributions.
a. Contributions or donations rendered. Contributions or donations, including cash, property, and services,
made by the organization,regardless of the recipient, are unallowable.
b. Donated services received:
(1) Donated or volunteer services may be furnished to an organization by professional and technical
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he individual functions
performed in each building on the basis of usable square feet of space,excluding common areas,
such as hallways, stairwells, and restrooms.
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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Circular A-122, Cost Principles for Non-Profit Organizations Page 19 of 34
either as a direct or indirect cost. However,the value of donated services may be used to meet cost sharing
or matching requirements in accordance with the Common Rule.
(2)The value of donated services utilized in the performance of a direct cost activity shall,when material in
amount, be considered in the determination of the non-profit organization's indirect costs or rate(s)and,
accordingly, shall be allocated a proportionate share of applicable indirect costs when the following exist:
(a)The aggregate value of the services is material;
•
(b)The services are supported by a significant amount of the indirect costs incurred by the non-profit
organization; and
(c)The direct cost activity is not pursued primarily for the benefit of the Federal Government.
(3)In those instances where there is no basis for determining the fair market value of the services rendered,
the recipient and the cognizant agency shall negotiate an appropriate allocation of indirect cost to the
services.
(4)Where donated services directly benefit a project supported by an award, the indirect costs allocated to
the services will be considered as a part of the total costs of the project. Such indirect costs may be
reimbursed under the award or,used to meet cost sharing or matching requirements.
(5)The value of the donated services may be used to meet cost sharing or matching requirements under
conditions described in Sec._.23 of Circular A-110.Where donated services are treated as indirect costs,
indirect cost rates will separate the value of the donations so that reimbursement will not be made.
c. Donated goods or space.
(1)Donated goods; i.e., expendable personal property/supplies, and donated use of space may be furnished.
to a non-profit organization.The value of the goods and space is not reimbursable either as a direct or
indirect cost.
(2)The value of the donations may be used to meet cost sharing or matching share requirements under the
conditions described in Circular A-110.Where donations are treated as indirect costs, indirect cost rates will
separate the value of the donations so that reimbursement will not be made.
13. Employee morale, health, and welfare costs.
a. The costs of employee information publications, health or first-aid clinics and/or infirmaries, recreational
activities, employee counseling services,and any other expenses incurred in accordance with the non-profit
organization's established practice or custom for the improvement of working conditions, employer-employee
relations, employee morale,and employee performance are allowable.
b. Such costs will be equitably apportioned to all activities of the non-profit organization. Income generated from
any of these activities will be credited to the cost thereof unless such income has been irrevocably set over to
employee welfare organizations.
14. Entertainment costs. Costs of entertainment,including amusement, diversion, and social activities and any costs
directly associated with such costs (such as tickets to shows or sports events, meals, lodging, rentals,transportation,
and gratuities)are unallowable.
15. Equipment and other capital expenditures.
a. For purposes of this subparagraph,the following definitions apply:
(1)"Capital Expenditures" means expenditures for the acquisition cost of capital assets(equipment,
buildings,land), or expenditures to make improvements to capital assets that materially increase their value
or useful life.Acquisition cost means the cost of the asset including the cost to put it in place.Acquisition cost
for equipment,for example, means the net invoice price of the equipment,including the cost of any
modifications, attachments, accessories,or auxiliary apparatus necessary to make it usable for the purpose
for which it is acquired. Ancillary charges, such as taxes,duty, protective in transit insurance,freight, and
installation may be included in, or excluded from the acquisition cost in accordance with the non-profit
organization's regular accounting practices.
(2)"Equipment"means an article of nonexpendable,tangible personal property having a useful life of more
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the depreciation method is followed,adequate
depreciation records indicating the amount of depreciation taken each period must also be maintained.
12. Donations and contributions.
a. Contributions or donations rendered. Contributions or donations, including cash, property, and services,
made by the organization,regardless of the recipient, are unallowable.
b. Donated services received:
(1) Donated or volunteer services may be furnished to an organization by professional and technical
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he individual functions
performed in each building on the basis of usable square feet of space,excluding common areas,
such as hallways, stairwells, and restrooms.
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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i ircutar A-i 2L, cost rrincipies for Non-front organizations rage .0 or j4
than one year and an acquisition cost which equals or exceeds the lesser of the capitalization level
established by the non-profit organization for financial statement purposes,or$5000.
•
(3)"Special purpose equipment"means equipment which is used only for research, medical,scientific, or
other technical activities. Examples of special purpose equipment include microscopes, x-ray machines,
surgical instruments, and spectrometers.
(4)"General purpose equipment"means equipment,which is not limited to research, medical, scientific or
other technical activities. Examples include office equipment and furnishings, modular offices,telephone
networks, information technology equipment and systems,air conditioning equipment,reproduction and
printing equipment,and motor vehicles.
b. The following rules of allowability shall apply to equipment and other capital expenditures:
(1)Capital expenditures for general purpose equipment, buildings, and land are unallowable as direct
charges,except where approved in advance by the awarding agency.
(2)Capital expenditures for special purpose equipment are allowable as direct costs, provided that items with
a unit cost of$5000 or more have the prior approval of the awarding agency.
(3)Capital expenditures for improvements to land, buildings, or equipment which materially increase their
value or useful life are unallowable as a direct cost except with the prior approval of the awarding agency.
(4)When approved as a direct charge pursuant to paragraph 15.b.(1), (2),and(3)above, capital
expenditures will be charged in the period in which the expenditure is incurred, or as otherwise determined
appropriate by and negotiated with the awarding agency.
(5) Equipment and other capital expenditures are unallowable as indirect costs. However,see Attachment B,
paragraph 11., Depreciation and use allowance,for rules on the allowability of use allowances or
depreciation on buildings,capital improvements, and equipment.Also, see Attachment B, paragraph 43.,
Rental costs of buildings and equipment,for rules on the allowability of rental costs for land, buildings, and
equipment.
(6)The unamortized portion of any equipment written off as a result of a change in capitalization levels may
be recovered by continuing to claim the otherwise allowable use allowances or depreciation on the
equipment,or by amortizing the amount to be written off over a period of years negotiated with the cognizant
agency.
16. Fines and penalties. Costs of fines and penalties resulting from violations of, or failure of the organization to
comply with Federal, State, and local laws and regulations are unallowable except when incurred as a result of
compliance with specific provisions of an award or instructions in writing from the awarding agency.
17. Fund raising and investment management costs.
a. Costs of organized fund raising, including financial campaigns,endowment drives, solicitation of gifts and
bequests, and similar expenses incurred solely to raise capital or obtain contributions are unallowable.
•
b. Costs of investment counsel and staff and similar expenses incurred solely to enhance income from
investments are unallowable.
c. Fund raising and investment activities shall be allocated an appropriate share of indirect costs under the
conditions described in subparagraph B.3 of Attachment A.
18. Gains and losses on depreciable assets.
a. (1)Gains and losses on sale, retirement,or other disposition of depreciable property shall be included in the
year in which they occur as credits or charges to cost grouping(s)in which the depreciation applicable to
such property was included.The amount of the gain or loss to be included as a credit or charge to the
appropriate cost grouping(s)shall be the difference between the amount realized on the property and the
undepreciated basis of the property.
•
(2) Gains and losses on the disposition of depreciable property shall not be recognized as a separate credit
• or charge under the following conditions:
(a)The gain or loss is processed through a depreciation account and is reflected in the depreciation
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and contributions.
a. Contributions or donations rendered. Contributions or donations, including cash, property, and services,
made by the organization,regardless of the recipient, are unallowable.
b. Donated services received:
(1) Donated or volunteer services may be furnished to an organization by professional and technical
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he individual functions
performed in each building on the basis of usable square feet of space,excluding common areas,
such as hallways, stairwells, and restrooms.
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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Circular A-122, Cost Principles for Non-Profit Organizations Page 21 of 34
allowable under paragraph 11.
•
(b)The property is given in exchange as part of the purchase price of a similar item and the gain or
loss is taken into account in determining the depreciation cost basis of the new item.
(c)A loss results from the failure to maintain permissible insurance,except as otherwise provided in
Attachment B,paragraph 22.
(d)Compensation for the use of the property was provided through use allowances in lieu of
depreciation in accordance with paragraph 9.
(e)Gains and losses arising from mass or extraordinary sales, retirements,or other dispositions shall
be considered on a case-by-case basis.
b. Gains or losses of any nature arising from the sale or exchange of property other than the property covered
in subparagraph a shall be excluded in computing award costs.
19. Goods or services for personal use. Costs of goods or services for personal use of the organization's employees
are unallowable regardless of whether the cost is reported as taxable income to the employees.
20. Housing and personal living expenses.
a. Costs of housing (e.g., depreciation, maintenance, utilities,furnishings, rent,etc.), housing allowances and
personal living expenses for/of the organization's officers are unallowable as fringe benefit or indirect costs
regardless of whether the cost is reported as taxable income to the employees.These costs are allowable as
direct costs to sponsored award when necessary for the performance of the sponsored award and approved
by awarding agencies. .
b. The term"officers"includes current and past officers and employees.
21. Idle facilities and idle capacity.
• a. As used in this section the following terms have the meanings set forth below:
(1)"Facilities"means land and buildings or any portion thereof, equipment individually or collectively, or any
• other tangible capital asset,wherever located, and whether owned or leased by the non-profit organization.
(2)"Idle facilities"means completely unused facilities that are excess to the non-profit organization's current
needs.
(3)"Idle capacity"means the unused capacity of partially used facilities. It is the difference between: (a)that
which a facility could achieve under 100 percent operating time on a one-shift basis less operating
interruptions resulting from time lost for repairs,setups,unsatisfactory materials,and other normal delays;
and(b)the extent to which the facility was actually used to meet demands during the accounting period.A
multi-shift basis should be used if it can be shown that this amount of usage would normally be expected for
the type of facility involved.
(4)"Cost of idle facilities or idle capacity"means costs such as maintenance, repair, housing, rent, and other
related costs,e.g., insurance, interest, property taxes and depreciation or use allowances.
b. The costs of idle facilities are unallowable except to the extent that:
(1)They are necessary to meet fluctuations in workload;or
(2)Although not necessary to meet fluctuations in workload,they were necessary when acquired and are
now idle because of changes in program requirements,efforts to achieve more economical operations,
reorganization,termination, or other causes which could not have been reasonably foreseen. Under the
exception stated in this subparagraph,costs of idle facilities are allowable for a reasonable period of time,
ordinarily not to exceed one year,depending on the initiative taken to use, lease, or dispose of such facilities.
c. The costs of idle capacity are normal costs of doing business and are a factor in the normal fluctuations of
usage or indirect cost rates from period to period. Such costs are allowable,provided that the capacity is
reasonably anticipated to be necessary or was originally reasonable and is not subject to reduction or
elimination by use on other Federal awards, subletting,renting, or sale,in accordance with sound business,
economic, or security practices. Widespread idle capacity throughout an entire facility or among a group of
•
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ng conditions:
(a)The gain or loss is processed through a depreciation account and is reflected in the depreciation
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and contributions.
a. Contributions or donations rendered. Contributions or donations, including cash, property, and services,
made by the organization,regardless of the recipient, are unallowable.
b. Donated services received:
(1) Donated or volunteer services may be furnished to an organization by professional and technical
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he individual functions
performed in each building on the basis of usable square feet of space,excluding common areas,
such as hallways, stairwells, and restrooms.
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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Circular A-112, Cost Principles for Non-Profit Organizations Page 22 of 34
assets having substantially the same function may be considered idle facilities.
22. Insurance and indemnification.
a. Insurance includes insurance which the organization is required to carry, or which is approved, under the
• terms of the award and any other insurance which the organization maintains in connection with the general
conduct of its operations. This paragraph does not apply to insurance which represents fringe benefits for
employees(see subparagraphs 8.g and 8.i(2)).
•
• (1) Costs of insurance required or approved, and maintained, pursuant to the award are allowable.
(2) Costs of other insurance maintained by the organization in connection with the general conduct of its
operations are allowable subject to the following limitations:
(a)Types and extent of coverage shall be in accordance with sound business practice and the rates
and premiums shall be reasonable under the circumstances.
(b)Costs allowed for business interruption or other similar insurance shall he limited to exclude
coverage of management fees.
(c)Costs of insurance or of any provisions for a reserve covering the risk of loss or damage to
Federal property are allowable only to the extent that the organization is liable for such loss or
damage.
(d) Provisions for a reserve under a self-insurance program are allowable to the extent that types of
coverage,extent of coverage, rates, and premiums would have been allowed had insurance been
purchased to cover the risks. However, provision for known or reasonably estimated self-insured
liabilities,which do not become payable for more than one year after the provision is made, shall not
•
exceed the present value of the liability.
(e) Costs of insurance on the lives of trustees, officers, or other employees'holding positions of similar
responsibilities are allowable only to the extent that the insurance represents additional compensation
(see subparagraph 8.g(4)). The cost of such insurance when the organization is identified as the
beneficiary is unallowable.
• (f) Insurance against defects. Costs of insurance with respect to any costs incurred to correct defects
in the organization's materials or workmanship are unallowable.
•
(g)Medical liability(malpractice)insurance. Medical liability insurance is an allowable cost of Federal
research programs only to the extent that the Federal research programs involve human subjects or
training of participants in research techniques. Medical liability insurance costs shall be treated as a
direct cost and shall be assigned to individual projects based on the manner in which the insurer
allocates the risk to the population covered by the insurance.
(3).Actual losses which could have been covered by permissible insurance(through the purchase of
insurance or a self-insurance program)are unallowable unless expressly provided for in the award, except:
•
(a)Costs incurred because of losses not covered under nominal deductible insurance coverage
provided in keeping with sound business practice are allowable.
(b)Minor losses not covered by insurance, such as spoilage, breakage, and disappearance of
supplies,which occur in the ordinary course of operations,are allowable.
b. Indemnification includes securing the organization against liabilities to third persons and any other loss or
damage, not compensated by insurance or otherwise.The Federal Government is obligated to indemnify the
organization only to the extent expressly provided in the award.
23. Interest. •
a. Costs incurred for interest on borrowed capital,temporary use of endowment funds,or the use of the non-
profit organization's own funds, however represented, are unallowable. However, interest,on debt incurred
after September 29, 1995 to acquire or replace capital assets (including renovations,alterations,equipment,
land, and capital assets acquired through capital leases), acquired after September 29, 1995 and used in
support of Federal awards is allowable, provided that:
•
(1)For facilities acouisitions (excluding renovations and alterations)costina over$10 million where the
•
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. Contributions or donations, including cash, property, and services,
made by the organization,regardless of the recipient, are unallowable.
b. Donated services received:
(1) Donated or volunteer services may be furnished to an organization by professional and technical
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/circulars/a122/al 22_2004.html 7/19/2006
ort rnete in eorh rotennni and to
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he individual functions
performed in each building on the basis of usable square feet of space,excluding common areas,
such as hallways, stairwells, and restrooms.
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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• Circular A-I22, Cost Principles for Non-Profit Organizations Page 23 of 34
Federal Government's reimbursement is expected to equal or exceed 40 percent of an asset's cost, the non-
profit organization prepares, prior to the acquisition or replacement of the capital asset(s),a justification that
demonstrates the need for the facility in the conduct of federally sponsored activities. Upon request, the
needs justification must be provided to the Federal agency with cost cognizance authority as a prerequisite to
the continued allowability of interest on debt and depreciation related to the facility.The needs justification for
the acquisition of a facility should include, at.a minimum,the following:
(a)A statement of purpose and justification for facility acquisition or replacement
(b)A statement as to why current facilities are not adequate
(c)A statement of planned future use of the facility •
(d)A description of the financing agreement to be arranged for the facility
(e)A summary of the building contract with estimated cost information and statement of source and
use of funds
• (f)A schedule of planned occupancy dates
(2) For facilities costing over$500,000,the non-profit organization prepares, prior to the acquisition or
replacement of the facility, a lease/purchase analysis in accordance with the provisions of Sec._.30 through
_.37 of Circular A-110,which shows that a financed purchase or capital lease is less costly to the
organization than other leasing alternatives,on a net present value basis. Discount rates used should be
equal.to the non-profit organization's anticipated interest rates and should be no_higher than the fair market
rate available to the non-profit organization from an unrelated("arm's length")third-party.The lease/purchase
analysis shall include a comparison of the net present value of the projected total cost comparisons of both
alternatives over the period the asset is expected to be used by the non-profit organization.The cost
comparisons associated with purchasing the facility shall include the estimated purchase price, anticipated
operating and maintenance costs(including property taxes, if applicable) not included in the debt financing,
less any estimated asset salvage value at the end of the period defined above.The cost comparison for a
capital lease shall include the estimated total lease payments,any estimated bargain purchase option,
operating and maintenance costs,and taxes not included in the capital leasing arrangement, less any
estimated credits due under the lease at the end of the period defined above. Projected operating lease costs
shall be based on the anticipated cost of leasing comparable facilities at fair market rates under rental
agreements that would be renewed or reestablished over the period defined above,and any expected
maintenance costs and allowable property taxes to be borne by the non-profit organization directly or as part
of the lease arrangement.
•
(3)The actual interest cost claimed is predicated upon interest rates that are no higher than the fair market
rate available to the non-profit organization from an unrelated ("arm's length")third party.
(4) Investment earnings, including interest income,on bond or loan principal, pending payment of the
construction or acquisition costs, are used to offset allowable interest cost.Arbitrage earnings reportable to
the Internal Revenue Service are not required to be offset against allowable interest costs.
(5) Reimbursements are limited to the least costly alternative based on the total cost analysis required under
subparagraph(b). For example, if an operating lease is determined to be less costly than purchasing through
debt financing,then reimbursement is limited to the amount determined if leasing had been used. In all cases
where a lease/purchase analysis is performed,Federal reimbursement shall be based upon the least
expensive alternative.
(6) Non-profit organizations are also subject to the following conditions:
(a) Interest on debt incurred to finance or refinance assets acquired before or reacquired after
September 29, 1995, is not allowable.
(b) Interest attributable to fully depreciated assets is unallowable.
•
(c) For debt arrangements over$1.million, unless the nonprofit organization makes an initial equity
contribution to the asset purchase of 25 percent or more, non-profit organizations shall reduce claims
for interest expense by an amount equal to imputed interest earnings on excess cash flow,which is to
be calculated as follows.Annually, non-profit organizations shall prepare a cumulative(from the
inception of the project)report of monthly cash flows that includes inflows and outflows, regardless of
the funding source. Inflows consist of depreciation expense,amortization of capitalized construction
interest, and annual interest expense. For cash flow calculations,the annual inflow figures shall be
divided by the number of months in the year(usually 12)that the building is in service for monthly
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ch building on the basis of usable square feet of space,excluding common areas,
such as hallways, stairwells, and restrooms.
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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utrcutar A-I22, host Principles for Non-Profit Organizations Page 24 of 34
share attributable to the unallowable costs of land)and interest payments. Where cumulative inflows
exceed cumulative outflows, interest shall be calculated on the excess inflows for that period and be
• treated as a reduction to allowable interest expense.The rate of interest to be used to compute
earnings on excess cash flows shall be the three month Treasury Bill closing rate as of the last
business day of that month.
•
(d) Substantial relocation of federally sponsored activities from a facility financed by indebtedness,the
cost of which was funded in whole or part through Federal reimbursements,to another facility prior to
the expiration of a period of 20 years requires notice to the Federal cognizant agency.The extent of
the relocation,the amount of the Federal participation in the financing, and the depreciation and
interest charged to date may require negotiation and/or downward adjustments of replacement space
charged to Federal programs in the future.
(e)The allowable costs to acquire facilities and equipment are limited to a fair market value available
to the non-profit organization from an unrelated("arm's length")third party.
b. For non-profit organizations subject to"full coverage"'under the Cost Accounting Standards(CAS) as
defined at 48 CFR 9903.201,the interest allowability provisions of subparagraph a do not apply. Instead,
these organizations'sponsored agreements are subject to CAS 414(48 CFR 9903.414), cost of money as an
• element of the cost of facilities capital,and CAS 417(48 CFR 9903.417), cost of money as an element of the
cost of capital assets under construction.
c. The following definitions are to be used for purposes of this paragraph:
(1) Re-acquired assets means assets held by the non-profit organization prior to September 29, 1995 that
have again come to be held by the organization,whether through repurchase or refinancing. It does not
include assets acquired to replace older assets.
(2) Initial equity contribution means the amount or value of contributions made by non-profit organizations for
the acquisition of the asset or prior to occupancy of facilities.
•
(3)Asset costs means the capitalizable costs of an asset, including construction costs, acquisition costs, and
other such costs capitalized in accordance with GAAP.
24. Labor relations costs. Costs incurred in maintaining satisfactory relations between the organization and its
employees,including costs of labor management committees, employee publications, and other related activities are
allowable.
25. Lobbying.
a. Notwithstanding other provisions of-this Circular,costs associated with the following activities are
unallowable:
(1)Attempts to influence the outcomes of any Federal, State, or local election,referendum, initiative, or
similar procedure, through in kind or cash contributions, endorsements, publicity, or similar activity;
(2) Establishing, administering, contributing to, or paying the expenses of a political party, campaign, political
action committee, or other organization established for the purpose of influencing the outcomes of elections;
(3)Any attempt to influence: (i)The introduction of Federal or State legislation;or (ii)the enactment or
modification of any pending Federal or State legislation through communication with any member or
employee of the Congress or State legislature(including efforts to influence State or local officials to engage
in similar lobbying activity),or with any Government official or employee in connection with a decision to sign
or veto enrolled legislation;
•
(4)Any attempt to influence: (i)The introduction of Federal or State legislation;or(ii)the enactment or
• modification of any pending Federal or State legislation by preparing,distributing or using publicity or
propaganda,or by urging members of the general public or any segment thereof to contribute to or
participate in any mass demonstration, march,rally,fundraising drive, lobbying campaign or letter writing or
telephone campaign; or
(5) Legislative liaison activities, including attendance at legislative sessions or committee hearings, gathering
information regarding legislation, and analyzing the effect of legislation,when such activities are carried on in
support of or in knowing preparation for an effort to engage in unallowable lobbying.
b. The following activities are excepted from the coverage of subparagraph a:
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the project)report of monthly cash flows that includes inflows and outflows, regardless of
the funding source. Inflows consist of depreciation expense,amortization of capitalized construction
interest, and annual interest expense. For cash flow calculations,the annual inflow figures shall be
divided by the number of months in the year(usually 12)that the building is in service for monthly
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ch building on the basis of usable square feet of space,excluding common areas,
such as hallways, stairwells, and restrooms.
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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Circulaf A-111, Cost Principles for Non-Profit Organizations Page 25 of 34
(1)Providing a technical and factual presentation of information on a topic directly related to the performance
of a grant, contract or other agreement through hearing testimony,statements or letters to the Congress or a
State legislature, or subdivision, member, or cognizant staff member thereof, in response to a documented
request(including a Congressional Record notice requesting testimony or statements for the record at a
regularly scheduled hearing) made by the recipient member, legislative body or subdivision, or a cognizant
staff member thereof;provided such information is readily obtainable and can be readily put in deliverable
form;and further provided that costs under this section for travel, lodging or meals are unallowable unless
incurred to offer testimony at a regularly scheduled Congressional hearing pursuant to a written request for
such presentation made by the Chairman or Ranking Minority Member of the Committee or Subcommittee
conducting such hearing.
(2)Any lobbying made unallowable by subparagraph a(3)to influence State legislation in order to directly
reduce the cost,or to avoid material impairment of the organization's authority to perform the grant,contract,
or other agreement.
(3)Any activity specifically authorized by statute to be undertaken with funds from the grant, contract, or
other agreement.
c. (1)When an organization seeks reimbursement for indirect costs,total lobbying costs shall be separately
identified in the indirect cost rate proposal, and thereafter treated as other unallowable activity costs in
accordance with the procedures of subparagraph B.3 of Attachment A.
(2) Organizations shall submit,as part of the annual indirect cost rate proposal, a certification that the
requirements and standards of this paragraph have been complied with.
(3)Organizations shall maintain adequate records to demonstrate that the determination of costs as being
allowable or unallowable pursuant to paragraph 25 complies with the requirements of this Circular.
(4)Time logs, calendars, or similar records shall not be required to be created for purposes of complying with
this paragraph during any particular calendar month when: (1)the employee engages in lobbying (as defined
in subparagraphs(a)and(b))25 percent or less of the employee's compensated hours of employment during
that calendar month, and(2)within the preceding five-year period,the organization has not materially
misstated allowable or unallowable costs of any nature, including legislative lobbying costs. When conditions
(1)and (2)are met, organizations are not required to establish records to support the allowabliliy of claimed
costs in addition to records already required or maintained.Also,when conditions (1)and (2)are met,the
absence of time logs, calendars, or similar records will not serve as a basis for disallowing costs by
contesting estimates of lobbying time spent by employees during a calendar month.
(5)Agencies shall establish procedures for resolving in advance, in consultation with OMB, any significant
questions or disagreements concerning the interpretation or application of paragraph 25.Any such advance
resolution shall be binding in any subsequent settlements, audits or investigations with respect to that grant
• or contract for purposes of interpretation of this Circular;provided,however,that this shall not be construed
to prevent a contractor or grantee from contesting the lawfulness of such a determination.
d. Executive lobbying costs. Costs incurred in attempting to improperly influence either directly or indirectly, an
employee or officer of the Executive Branch of the Federal Government to give consideration or to act
regarding a sponsored agreement or a regulatory matter are unallowable. Improper influence means any
• influence that induces or tends to induce a Federal employee or officer to give consideration or to act
regarding a federally sponsored agreement or regulatory matter on any basis other than the merits of the
matter.
26. Losses on other sponsored agreements or contracts. Any excess of costs over income on any award is
unallowable as a cost of any other award.This includes, but is not limited to,the organization's contributed portion by
reason of cost sharing agreements or any under-recoveries through negotiation of lump sums for, or ceilings on,
indirect costs.
27. Maintenance and repair costs. Costs incurred for necessary maintenance, repair, or upkeep of buildings and
equipment(including Federal property unless otherwise provided for)which neither add to the permanent value of
the property nor appreciably prolong its intended life, but keep it in an efficient operating condition,are allowable.
Costs incurred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
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(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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l,ircular A-1LL, cost rrinclples ror PJon-rrorli urganlzauons rage Lb oI .34
•
allowable.
b. Purchased materials and supplies shall be charged at their actual prices, net of applicable credits.
Withdrawals from general stores or stockrooms should be charged at their actual net cost under any
recognized method of pricing inventory withdrawals, consistently applied. Incoming transportation charges
are a proper part of materials and supplies costs.
c. Only materials and supplies actually used for the performance of a Federal award may be charged as direct
costs.
d. Where federally donated or furnished materials are used in performing the Federal award, such materials will
be used without charge.
29. Meetings and conferences. Costs of meetings and conferences,the primary purpose of which is the
dissemination of technical information, are allowable. This includes costs of meals,transportation, rental of facilities,
speakers'fees, and other items incidental to such meetings or conferences. But see Attachment B, paragraphs 14.,
Entertainment costs,and 33., Participant support costs.
30. Memberships, subscriptions, and professional activity costs.
a. Costs of the non-profit organization's membership in business,technical,and professional organizations are
allowable.
b. Costs of the non-profit organization's subscriptions to business, professional,and technical periodicals are
allowable.
•
c. Costs of membership in any civic or community organization are allowable with prior approval by Federal
cognizant agency.
d. Costs of membership in any country club or social or dining club or organization are unallowable.
31. Organization costs. Expenditures, such as incorporation fees, brokers'fees,fees to promoters,organizers or
management consultants,attorneys, accountants,or investment counselors,whether or not employees of the
organization,in connection with establishment or reorganization of an organization,are unallowable except with prior
approval of the awarding agency. •
32, Page charges in professional journals. Page charges for professional journal publications are allowable as a
necessary part of research costs,where:
a. The research papers report work supported by the Federal Government; and
b. The charges are levied impartially on all research papers published by the journal,whether or not by federally
sponsored authors.
33. Participant support costs. Participant support costs are direct costs for items such as stipends or subsistence
allowances,travel allowances,and registration fees paid to or on behalf of participants or trainees(but not
employees)in connection with meetings,conferences, symposia, or training projects.These costs are allowable with
the prior approval of the awarding agency.
34. Patent costs.
a. The following costs relating to patent and copyright matters are allowable: (i) cost of preparing disclosures,
reports,and other documents required by the Federal award and of searching the art to the extent necessary
to make such disclosures; (ii)cost of preparing documents and any other patent costs in connection with the
filing and prosecution of a United States patent application where title or royalty-free license is required by
the Federal Government to be conveyed to the Federal Government; and (iii) general counseling services
relating to patent and copyright matters,such as advice on patent and copyright laws,regulations,clauses,
and employee agreements(but see paragraphs 37., Professional services costs, and 44., Royalties and
other.costs for use of patents and copyrights).
b. The following costs related to patent and copyright matter are unallowable:
(1) Cost of preparing disclosures, reports, and other documents and of searching the art to the extent
nPrPssary to make riicr.Ir si r s not rpnnirPri by the awarri
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or officer to give consideration or to act
regarding a federally sponsored agreement or regulatory matter on any basis other than the merits of the
matter.
26. Losses on other sponsored agreements or contracts. Any excess of costs over income on any award is
unallowable as a cost of any other award.This includes, but is not limited to,the organization's contributed portion by
reason of cost sharing agreements or any under-recoveries through negotiation of lump sums for, or ceilings on,
indirect costs.
27. Maintenance and repair costs. Costs incurred for necessary maintenance, repair, or upkeep of buildings and
equipment(including Federal property unless otherwise provided for)which neither add to the permanent value of
the property nor appreciably prolong its intended life, but keep it in an efficient operating condition,are allowable.
Costs incurred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
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(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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Circular A-122, Cost Principles for Non-Profit Organizations Page 27 of 34
(2) Costs in connection with filing and prosecuting any foreign patent application, or any United States patent
application,where the Federal award does not require conveying title or a royalty-free license to the Federal
Government (but see paragraph 45., Royalties and other costs for use of patents and copyrights).
35. Plant and homeland security costs. Necessary and reasonable expenses incurred for routine and homeland
security to protect facilities, personnel, and work products are allowable. Such costs include, but are not limited to,
wages and uniforms of personnel engaged in security activities;equipment; barriers;contractual security services;
consultants; etc. Capital expenditures for homeland and plant security purposes are subject to paragraph 15.,
Equipment and other capital expenditures, of this Circular.
36. Pre-agreement costs. Pre-award costs are those incurred prior to the effective date of the award directly
pursuant to the negotiation and in anticipation of the award where such costs are necessary to comply with the
proposed delivery schedule or period of performance. Such costs are allowable only to the extent that they would
have been allowable if incurred after the date of the award and only with the written approval of the awarding
agency.
37. Professional services costs.
a. Costs of professional and consultant services rendered by persons who are members of a particular
profession or possess a special skill, and who are not officers or employees of the non-profit organization,
are allowable, subject to subparagraphs b and c when reasonable in relation to the services rendered and
when not contingent upon recovery of the costs from the Federal Government.
In addition,legal and related services are limited under Attachment 8, paragraph 10.
b. In determining the allowability of costs in a particular case,no single factor or any special combination of
factors is necessarily determinative. However,the following factors are relevant:
(1)The nature and scope of the service rendered in relation to the service required.
(2)The necessity of contracting for the service, considering the non-profit organization's capability in the
particular area.
(3)The past pattern of such costs, particularly in the years prior to Federal awards.
(4)The impact of Federal awards on the non-profit organization's business (i.e., what new problems have
arisen).
(5)Whether the proportion of Federal work to the non-profit organization's total business is such as to
influence the non-profit organization in favor of incurring the cost,particularly where the services rendered
are not of a continuing nature and have little relationship to work under Federal grants and contracts.
(6)Whether the service can be performed more economically by direct employment rather than contracting.
(7)The qualifications of the individual or concern rendering the service and the customary fees charged,
especially on non-Federal awards.
(8)Adequacy of the contractual agreement for the service (e.g.,description of the service, estimate of time
required, rate of compensation, and termination provisions).
c. In addition to the factors in subparagraph b, retainer fees to be allowable must be supported by evidence of
bona fide services available or rendered
38.Publication and printing costs.
a. Publication costs include the costs of printing(including the processes of composition, plate-making, press
work, binding,and the end products produced by such processes), distribution, promotion,mailing, and
general handling. Publication costs also include page charges in professional publications.
b. If these costs are not identifiable with a particular cost objective,they should be allocated as indirect costs to
all benefiting activities of the non-profit organization.
c. Page charges for professional journal publications are allowable as a necessary part of research costs
where:
•
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on other sponsored agreements or contracts. Any excess of costs over income on any award is
unallowable as a cost of any other award.This includes, but is not limited to,the organization's contributed portion by
reason of cost sharing agreements or any under-recoveries through negotiation of lump sums for, or ceilings on,
indirect costs.
27. Maintenance and repair costs. Costs incurred for necessary maintenance, repair, or upkeep of buildings and
equipment(including Federal property unless otherwise provided for)which neither add to the permanent value of
the property nor appreciably prolong its intended life, but keep it in an efficient operating condition,are allowable.
Costs incurred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
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(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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(1)The research papers report work supported by the Federal Government:and
(2) The charges are levied impartially on all research papers published by the journal,whether or not by
federally sponsored authors.
39. Rearrangement and alteration costs. Costs incurred for ordinary or normal rearrangement and alteration of
facilities are allowable. Special arrangement and alteration costs incurred specifically for the project are allowable
with the prior approval of the awarding agency.
40. Reconversion costs. Costs incurred in the restoration or rehabilitation of the non-profit organization's facilities to
approximately the same condition existing immediately prior to commencement of Federal awards, less costs related
to normal wear and tear,are allowable.
41. Recruiting costs.
a. Subject to subparagraphs b,c,and d,and provided that the size of the staff recruited and maintained is in
keeping with workload requirements, costs of"help wanted"advertising, operating costs of an employment
office necessary to secure and maintain an adequate staff,costs of operating an aptitude and educational
testing program,travel costs of employees while engaged in recruiting personnel,travel costs of applicants
for interviews for prospective employment,and relocation costs incurred incident to recruitment of new
employees,are allowable to the extent that such costs are incurred pursuant to a well-managed recruitment
program. Where the organization uses employment agencies,costs that are not in excess of standard
commercial rates for such services are allowable.
. •
b. In publications, costs of help wanted advertising that includes color, includes advertising material for other
than recruitment purposes,or is excessive in size(taking into consideration recruitment purposes for which
intended and normal organizational practices in this respect),.are unallowable.
c. Costs of help wanted advertising, special emoluments,fringe benefits, and salary allowances incurred to
attract professional personnel from other organizations that do not meet the test of reasonableness or do not
conform with the established practices of the organization, are unallowable.
d. Where relocation costs incurred incident to recruitment of a new employee have been allowed either as an
allocable direct or indirect cost,and the newly hired employee resigns for reasons within his control within
twelve months after being,hired,the organization will be required to refund or credit such relocation costs to
the Federal Government.
42. Relocation costs.
a. Relocation costs are costs incident to the permaneht change of duty assignment(for an indefinite period or
for a stated period of not less than 12 months)of an existing employee or upon recruitment of a new
employee. Relocation costs are allowable,subject to the limitation described in subparagraphs b, c,and d,
provided that:
(1)The move is for the benefit of the employer. •
(2) Reimbursement to the employee is in accordance with an established written policy consistently followed
by the employer.
(3)The reimbursement does not exceed the employee's actual(or reasonably estimated)expenses.
b. Allowable relocation costs for current employees are limited to the following:
.(1)The costs of transportation of the employee, members of his immediate family and his household, and
personal effects to the new location. •
(2)The costs of finding a new home, such as advance trips by employees and spouses to locate living
quarters and temporary lodging during the transition period, up to maximum period of 30 days, including
advance trip time.
(3)Closing costs, such as brokerage, legal, and appraisal fees,incident to the disposition of the employee's
former home.These costs,together with those described in(4), are limited to 8 percent of the sales price of
the employee's former home.
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on other sponsored agreements or contracts. Any excess of costs over income on any award is
unallowable as a cost of any other award.This includes, but is not limited to,the organization's contributed portion by
reason of cost sharing agreements or any under-recoveries through negotiation of lump sums for, or ceilings on,
indirect costs.
27. Maintenance and repair costs. Costs incurred for necessary maintenance, repair, or upkeep of buildings and
equipment(including Federal property unless otherwise provided for)which neither add to the permanent value of
the property nor appreciably prolong its intended life, but keep it in an efficient operating condition,are allowable.
Costs incurred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
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(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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Circular A-122, Cost Principles for Non-Profit Organizations Page 29 of 34
(4)The continuing costs of ownership of the vacant former home after the settlement or lease date of the
employee's new permanent home, such as maintenance of buildings and grounds(exclusive of fixing up
expenses), utilities,taxes, and property insurance.
•
(5) Other necessary and reasonable expenses normally incident to relocation, such as the costs of canceling
an unexpired lease,disconnecting and reinstalling household appliances,and purchasing insurance against
loss of or damages to personal property.The cost of canceling an unexpired lease is limited to three times
the monthly rental.
c. Allowable relocation costs for new employees are limited to those described in (1)and (2) of subparagraph b.
When relocation costs incurred incident to the recruitment of new employees have been allowed either as a
direct or indirect cost and the employee resigns for reasons within his control within 12 months after hire,the
organization shall refund or credit the Federal Government for its share of the cost. However,the costs of
travel to an overseas location shall be considered travel costs in accordance with paragraph 50 and not
relocation costs for the purpose of this paragraph if dependents are not permitted at the location for any
reason and the costs do not include costs of transporting household goods.
d. The following costs related to relocation are unallowable:
•
(1) Fees and other costs associated with acquiring a new home.
(2)A loss on the sale of a former home.
(3)Continuing mortgage principal and interest payments on a home being sold.
(4) Income taxes paid by an employee related to reimbursed relocation costs.
43. Rental costs of buildings and equipment.
a. Subject to the limitations described in subparagraphs b.through d.of this paragraph 43, rental costs are
allowable to the extent that the rates are reasonable in light of such factors as: rental costs of comparable
property,if any; market conditions in the area; alternatives available; and,the type, life expectancy, condition,
and value of the property leased. Rental arrangements should be reviewed periodically to determine if
circumstances have changed and other options are available.
b. Rental costs under"sale and lease back"arrangements are•allowable only up to the amount that would be
allowed had the non-profit organization continued to own the property.This amount would include expenses
such as depreciation or use allowance, maintenance, taxes, and insurance.
c. Rental costs under"less-than-arms-length"leases are allowable only up to the amount (as explained in
subparagraph b. of this paragraph 43.)that would be allowed had title to the property vested in the non-profit
organization, For this purpose,a less-than-arms-length lease is one under which one party to the lease
agreement is able to control or substantially influence the actions of the other. Such leases include, but are
not limited to those between(i)divisions of a non-profit organization; (ii) non-profit organizations under
common control through common officers, directors,or members;and(iii) a non-profit organization and a
director,trustee,officer, or key employee of the non-profit organization or his immediate family, either directly
or through corporations, trusts, or similar arrangements in which they hold a controlling interest. For example,
a non-profit organization may establish a separate corporation for the sole purpose of owning property and
leasing it back to the non-profit organization.
d. Rental costs under leases which are required to be treated as capital leases under GAAP are allowable only
up to the amount(as explained in subparagraph b)that would be allowed had the non-profit organization
purchased the property on the date the lease agreement was executed.The provisions of Financial
Accounting Standards Board Statement 13,Accounting for Leases, shall be used to determine whether a
lease is a capital lease. Interest costs related to capital leases are allowable to the extent they meet the
criteria in subparagraph 23. Unallowable costs include amounts paid for profit, management fees,and taxes
that would not have been incurred had the non-profit organization purchased the facility. '
44. Royalties and other costs for use of patents and copyrights.
a. Royalties on a patent or copyright or amortization of the cost of acquiring by purchase a copyright, patent, or
rights thereto, necessary for the proper performance of the award are allowable unless:
(1)The Federal Government has a license or the right to free use of the patent or copyright.
•(21 The oatent or coovrioht has been adiudicated to be invalid. or has been administratively determined to be
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rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
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(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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Lircular A-11L, Lost Principles for Non-Protnt 4Jrgaruzations Page _iU of 34
•
invalid.
(3)The patent or copyright is considered to be unenforceable.
(4)The patent or copyright is expired.
b. Special care should be exercised in determining reasonableness where the royalties may have arrived at as
a result of less-than-arm's-length bargaining,e.g.:
(1) Royalties paid to persons, including corporations, affiliated with the non-profit organization.
(2) Royalties paid to unaffiliated parties, including corporations,under an agreement entered into in
contemplation that a Federal award would be made.
(3) Royalties paid under an agreement entered into after an award is made to a non-profit organization.
c. In any case involving a patent or copyright formerly owned by the non-profit organization,the amount of
royalty allowed should not exceed the cost which would have been allowed had the non-profit organization
retained title thereto.
45. Selling and marketing. Costs of selling and marketing any products or services of the non-profit organization are
unallowable (unless allowed under Attachment B, paragraph 1. as allowable public relations cost. However,these
costs are allowable as direct costs,with prior approval by awarding agencies,when they are necessary for the
performance of Federal programs.
46. Specialized service facilities.
a. The costs of services provided by highly complex or specialized facilities operated by the non-profit
organization, such as computers,wind tunnels, and reactors are allowable, provided the charges for the
services meet the conditions of either 46 b. or c.and, in addition,take into account any items of income or
Federal financing that qualify as applicable credits under Attachment A, subparagraph A.5.of this Circular.
b. The costs of such services,when material, must be charged directly to applicable awards based on actual
usage of the services on the basis of a schedule of rates or established methodology that(i) does not
discriminate against federally supported activities of the non-profit organization, including usage by the non-
profit organization for internal purposes, and (ii)is designed to recover only the aggregate costs of the
services.The costs of each service shall consist normally of both its direct costs and its allocable share of all
indirect costs. Rates shall be adjusted at least biennially,and shall take into consideration over/under applied
costs of the previous period(s).
c. Where the costs incurred for a service are not material, they may be allocated as indirect costs.
d. Under some extraordinary circumstances,where it is in the best interest of the Federal Government and the
institution to establish alternative costing arrangements, such arrangements may be worked out with the
cognizant Federal agency.
47. Taxes.
a. In general, taxes which the organization is required to pay and which are paid or accrued in accordance with
GAAP,and payments made to local governments in lieu of taxes which are commensurate with the local
government services received are allowable,except for(i)taxes from which exemptions are available to the
organization directly or which are available to the organization based on an exemption afforded the Federal
Government and in the latter case when the awarding agency makes available the necessary exemption
certificates, (ii)special assessments on land which represent capital improvements, and (iii) Federal income
taxes. •
b. Any refund of taxes,and any payment to the organization of interest thereon,which were allowed as award
costs,will be credited either as a cost reduction or cash refund, as appropriate, to the Federal Government.
45. Termination costs applicable to sponsored agreements.
Termination of awards generally gives rise to the incurrence of costs,or the need for special treatment of costs,
which would not have arisen had the Federal award not been terminated. Cost principles covering these items are
set forth below. They are to be used in conjunction with the other provisions of this Circular in termination situations.
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ation purchased the facility. '
44. Royalties and other costs for use of patents and copyrights.
a. Royalties on a patent or copyright or amortization of the cost of acquiring by purchase a copyright, patent, or
rights thereto, necessary for the proper performance of the award are allowable unless:
(1)The Federal Government has a license or the right to free use of the patent or copyright.
•(21 The oatent or coovrioht has been adiudicated to be invalid. or has been administratively determined to be
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rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
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(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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. Circular A-122, Cost Principles for Non-Profit Organizations Page 31 of 34
a. The cost of items reasonably usable on the non-profit organization's other work shall not be allowable unless
the non-profit organization submits evidence that it would not retain such items at cost without sustaining a
loss. In deciding whether such items are reasonably usable on other work of the non-profit organization,the
awarding agency should consider the non-profit organization's plans and orders for current and scheduled
activity. •
Contemporaneous purchases of common items by the non-profit organization shall be regarded as evidence
that.such items are reasonably usable on the non-profit organization's other work.Any acceptance of
common items as allocable to the terminated portion of the Federal award shall be limited to the extent that
the quantities of such.items on hand, in transit,and on order are in excess of the reasonable quantitative
requirements of other work.
b. If in a particular case, despite all reasonable efforts by the non-profit organization,certain costs cannot be
discontinued immediately after the effective date of termination,such costs are generally allowable within the
limitations set forth in this Circular,except that any such costs continuing after termination due to the
negligent or willful failure of the non-profit organization to discontinue such costs shall be unallowable.
c. Loss of useful value of special tooling, machinery, and is generally allowable if:
(1)Such special tooling, special machinery,or equipment is not reasonably capable of use in the other work
of the non-profit organization,
(2)The interest of the Federal Government is protected by transfer of title or by other means deemed
appropriate by the awarding agency, and
•
(3)The loss of useful value for any one terminated Federal award is limited to that portion of the acquisition
cost which bears the same ratio to the total acquisition cost as the terminated portion of the Federal award
bears to the entire terminated Federal award and other Federal awards for which the special tooling, special
machinery, or equipment was acquired.
d. Rental costs under unexpired leases are generally allowable where clearly shown to have been reasonably
• necessary for the performance of the terminated Federal award less the residual value of such leases, if:
(1)the amount of such rental claimed does not exceed the reasonable use value of the property leased for
the period of the Federal award and such further period as may be reasonable,and
(2)the non-profit organization makes all reasonable efforts to terminate, assign, settle,or otherwise reduce
the cost of such lease.There also may be included the cost of alterations of such leased property, provided
such alterations were necessary for the performance of the Federal award,and of reasonable restoration
required by the provisions of the lease.
e. Settlement expenses including the following are generally allowable:
(1)Accounting, legal, clerical, and similar costs reasonably necessary for:
(a)The preparation and presentation to the awarding agency of settlement claims and supporting
data with respect to the terminated portion of the Federal award, unless the termination is for default
(see Subpart_.61 of Circular A-110); and
(b)The termination and settlement of subawards.
(2)Reasonable costs for the storage,transportation,protection,and disposition of property provided by the
Federal Government or acquired or produced for the Federal award, except when grantees or contractors are
reimbursed for disposals at a predetermined amount in accordance with Subparts .32 through_.37 of
Circular A-110.
(3)Indirect costs related to salaries and wages incurred as settlement expenses in subparagraphs (1) and
(2). Normally, such indirect costs shall be limited to fringe benefits,occupancy cost, and immediate
supervision.
f. Claims under sub awards, including the allocable portion of claims which are common to the Federal award,
and to other work of the non-profit organization are generally allowable.
An appropriate share of the non-profit organization's indirect expense may be allocated to the amount of
settlements with subcontractors and/or subgrantees, provided that the amount allocated is otherwise •
consistent with the basic guidelines contained in Attachment A.The indirect expense so allocated shall
exclude the same and similar costs claimed directly or indirectly as settlement expenses.
•
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e right to free use of the patent or copyright.
•(21 The oatent or coovrioht has been adiudicated to be invalid. or has been administratively determined to be
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rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
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(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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49. Training costs.
•
a. Costs of preparation and maintenance of a program of instruction including but not limited to on-the-job,
classroom, and apprenticeship training, designed to increase the vocational effectiveness of employees,
including training materials,textbooks, salaries or wages of trainees(excluding overtime compensation which
might arise therefrom), and (i)salaries of the director of training and staff when the training program is
conducted by the organization; or(ii)tuition and fees when the training is in an institution not operated by the
organization,are allowable.
•
b. Costs of part-time education, at an undergraduate or post-graduate college level, including that provided at
the organization's own facilities, are allowable only when the course or degree pursued is relative to the field
in which the employee is now working or may reasonably be expected to work, and are limited to:
(1)Training materials.
(2)Textbooks.
(3) Fees charges by the educational institution.
(4)Tuition charged by the educational institution or,in lieu of tuition, instructors'salaries and the related
share of indirect costs of the educational institution to the extent that the sum thereof is not in excess of the
tuition which would have been paid to the participating educational institution.
(5) Salaries and related costs of instructors who are employees of the organization.
(6) Straight-time compensation of each employee for time spent attending classes during working hours not
in excess of 156 hours per year and only to the extent that circumstances do not.permit the operation of
classes or attendance at classes after regular working hours; otherwise,such compensation is unallowable.
c. Costs of tuition,fees,training materials, and textbooks (but not subsistence, salary, or any other
emoluments) in connection with full-time education, including that provided at the organization's own
facilities, at a post-graduate(but not undergraduate)college level, are allowable only when the course or
degree pursued is related to the field in which the employee is now working or may reasonably be expected
to work, and only where the costs receive the prior approval of the awarding agency. Such costs are limited
to the costs attributable to a total period not to exceed one school year for each employee so trained. In
. unusual cases the period may be extended.
d. Costs of attendance of up to 16 weeks per employee per year at specialized programs specifically designed
to enhance the effectiveness of executives or managers or to prepare employees for such positions are
allowable.Such costs include enrollment fees, training materials, textbooks and related charges, employees'
salaries, subsistence,and travel. Costs allowable under this paragraph do not include those for courses that
are part of a degree-oriented curriculum,which are allowable only to the extent set forth in subparagraphs b
and c.
e. Maintenance expense, and normal depreciation or fair rental, on facilities owned or leased by the
organization for training purposes are allowable to the extent set forth in paragraphs 11,27,and 50.
f. Contributions or donations to educational or training institutions, including the donation of facilities or other
properties, and scholarships or fellowships, are unallowable.
g. Training and education costs in excess of those otherwise allowable under subparagraphs b and c may be
allowed with prior approval of the awarding agency. To be considered for approval, the organization must
demonstrate that such costs are consistently incurred pursuant to an established training and education
program, and that the course or degree pursued is relative to the field in which the employee is now working
or may reasonably be expected to work.
50. Transportation costs.Transportation costs include freight, express,cartage, and postage charges relating either
to goods purchased, in process, or delivered.These costs are allowable. When such costs can readily be identified
with the items involved,they may be directly charged as transportation costs or added to the cost of such items(see
paragraph 28).Where identification with the materials received cannot readily be made,transportation costs may be
charged to the appropriate indirect cost accounts if the organization follows a consistent, equitable procedure in this
respect.
51. Travel costs. •
a. General. Travel costs are the exoenses for transportation. lodoino. subsistence. and related items incurred by
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ermined to be
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rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
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(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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,rce�,aY -:G�, �.ust Ynnciples tor Noir-Yrotit organizations Page 33 of 34
•
employees who are in travel status on official business of the non-profit organization. Such costs may be
charged on an actual cost basis, on a per diem or mileage basis in lieu of actual costs incurred,or on a
combination of the two, provided the method used is applied to an entire trip and not to selected days of the
trip,and results in charges consistent with those normally allowed in like circumstances in the non-profit •
organization's non-federally sponsored activities.
b. Lodging and subsistence. Costs incurred by employees and officers for travel,including costs of lodging,
other subsistence, and incidental expenses, shall be considered reasonable and allowable only to the extent
• such costs do not exceed charges normally allowed by the non-profit organization in its regular operations as
the result of the non-profit organization's written travel policy. In the absence of an acceptable,written non-
• profit organization policy regarding travel costs, the rates and amounts established under subchapter I of
Chapter 57,Title 5, United States Code("Travel and Subsistence Expenses; Mileage Allowances"), or by the
Administrator of General Services,or by the President(or his or her designee)pursuant to any provisions of
such subchapter shall apply to travel under Federal awards(48 CFR 31.205-46(a)).
c. Commercial air travel.
(1)Airfare costs in excess of the customary standard commercial airfare(coach or equivalent), Federal
Government contract airfare(where authorized and available),or the lowest commercial discount airfare are
unallowable except when such accommodations would: (a)require circuitous routing; (b)require travel during
unreasonable hours; (c)excessively prolong travel; (d)result in additional costs that would offset the
transportation savings; or(e)offer accommodations hot reasonably adequate for the traveler's medical
needs.The non-profit organization must justify and document these conditions on a case-by-case basis in
order for the use of first-class airfare to be allowable in such cases.
(2)Unless a pattern of avoidance is.detected,the Federal Government will generally not question a non-profit
organization's determinations that customary standard airfare or other discount airfare is unavailable for
specific trips if the non-profit organization can demonstrate either of the following:(a)that such airfare was
not available in the specific case;or(b)that it is the non-profit organization's overall practice to make routine
use of such airfare.
d. Air travel by other than commercial carrier. Costs of travel by non-profit organization-owned,-leased, or-
chartered aircraft include the cost of lease,charter,operation (including personnel costs), maintenance,
depreciation, insurance, and other related costs.The portion of such costs that exceeds the cost of allowable
commercial air travel,as provided for in subparagraph]c., is unallowable.
•
e. Foreign travel. Direct charges for foreign travel costs are allowable only when the travel has received prior
approval of the awarding agency. Each separate foreign trip must receive such approval. For purposes of this
provision, "foreign travel"includes any travel outside Canada, Mexico,the United States,and any United
States territories and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
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be
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rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
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(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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Lircular A-122, Lost Principles for Non-Profit Organizations Page 34 of 34
IIT Research Institute, Chicago, Illinois
e Institute of Gas Technology,Chicago, Illinois
e Institute for Defense Analysis,Alexandria,Virginia
• LMI, McLean,Virginia
® Mitre Corporation, Bedford, Massachusetts
• Mitretek Systems, Inc., Falls Church,Virginia
• National Radiological Astronomy Observatory,Green Bank,West Virginia
• National Renewable Energy Laboratory,Golden,Colorado
o Oak Ridge Associated Universities, Oak Ridge,Tennessee
• Rand Corporation,Santa Monica, California
• Research Triangle Institute, Research Triangle Park, North Carolina
• Riverside Research Institute, New York, New York
• South Carolina Research Authority(SCRA), Charleston, South Carolina
• Southern Research Institute, Birmingham,Alabama
e Southwest Research Institute, San Antonio,Texas
• SRI International, Menlo Park, California
o Syracuse Research Corporation,Syracuse, New York
• Universities Research Association, Incorporated(National Acceleration Lab),Argonne, Illinois
• Urban Institute,Washington D.C.
• Non-profit insurance companies,such as Blue Cross and Blue Shield Organizations
• Other non-profit organizations as negotiated with awarding agencies
Return to Top
•
•
•
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(1)Airfare costs in excess of the customary standard commercial airfare(coach or equivalent), Federal
Government contract airfare(where authorized and available),or the lowest commercial discount airfare are
unallowable except when such accommodations would: (a)require circuitous routing; (b)require travel during
unreasonable hours; (c)excessively prolong travel; (d)result in additional costs that would offset the
transportation savings; or(e)offer accommodations hot reasonably adequate for the traveler's medical
needs.The non-profit organization must justify and document these conditions on a case-by-case basis in
order for the use of first-class airfare to be allowable in such cases.
(2)Unless a pattern of avoidance is.detected,the Federal Government will generally not question a non-profit
organization's determinations that customary standard airfare or other discount airfare is unavailable for
specific trips if the non-profit organization can demonstrate either of the following:(a)that such airfare was
not available in the specific case;or(b)that it is the non-profit organization's overall practice to make routine
use of such airfare.
d. Air travel by other than commercial carrier. Costs of travel by non-profit organization-owned,-leased, or-
chartered aircraft include the cost of lease,charter,operation (including personnel costs), maintenance,
depreciation, insurance, and other related costs.The portion of such costs that exceeds the cost of allowable
commercial air travel,as provided for in subparagraph]c., is unallowable.
•
e. Foreign travel. Direct charges for foreign travel costs are allowable only when the travel has received prior
approval of the awarding agency. Each separate foreign trip must receive such approval. For purposes of this
provision, "foreign travel"includes any travel outside Canada, Mexico,the United States,and any United
States territories and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
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rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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F,rk 4- N
TRAINING PARTICPANT REPORT (Revised 4/27/2009)
(This employer or program has received federal funding assistance. This participation requires that demographic
information be tracked, however, this information will only be used for purposes related to this project.)
Participant Name: • Gender:_Male _Female Age:
Home Address: City: State:
Home Phone: Other Phone: Email:
Is your business just starting? Yes No If Yes, what is the estimated start date?
Does your business already exist? Yes No If Yes, when did it start?
If Yes, is it: full time part time
Business Address: City: State:
Type of Business/Products/Services:
Total Number of Employees (including yourself)? full time part time total FT equivalents
Based upon the attached map, is your home address or business address located: within North NRSA
within South NRSA
outside both NRSA's
If neither your home address nor business address is within one of the NRSA areas, additional information
regarding income is needed to comply with program requirements. Please review and sign the "Affidavit"
defining what is counted as income. Using the "Computing Annual Income Worksheet," determine the total
household income for all household members and mark (X) below indicating whether it is above or below the
following amounts based upon household size
Household Yearly
Size Below Income * Above
1 $39,150
2 $44,700
3 $50,300
4 $55,900
5 $60,350
6 $64,850
7 $69,300
8 $73,800
(*2009 MFI effective March 19,2009)
Is the head of the household Male Female Number of dependents:
Do you intend to apply for a microloan? Yes No If Yes,what is the estimated amount?
How will you use the funds?
What is the name of the program you are attending?
How did you hear about the course?
Date Date
Signature of Participant Signature of Program Administrator
oidance is.detected,the Federal Government will generally not question a non-profit
organization's determinations that customary standard airfare or other discount airfare is unavailable for
specific trips if the non-profit organization can demonstrate either of the following:(a)that such airfare was
not available in the specific case;or(b)that it is the non-profit organization's overall practice to make routine
use of such airfare.
d. Air travel by other than commercial carrier. Costs of travel by non-profit organization-owned,-leased, or-
chartered aircraft include the cost of lease,charter,operation (including personnel costs), maintenance,
depreciation, insurance, and other related costs.The portion of such costs that exceeds the cost of allowable
commercial air travel,as provided for in subparagraph]c., is unallowable.
•
e. Foreign travel. Direct charges for foreign travel costs are allowable only when the travel has received prior
approval of the awarding agency. Each separate foreign trip must receive such approval. For purposes of this
provision, "foreign travel"includes any travel outside Canada, Mexico,the United States,and any United
States territories and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
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rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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FINANCIAL STATUS REPORT FORM
(Please attach AIA G702 form or other comparable supporting documentation for expenditures.)
Developer Name: Program: CDBG
HOME _
Developer's Contractor: ESG _
SHP _
Project Address: NAHTF _
Project Type: Acquisition
New Constr. _
Loan#: Rehabilitation
Reporting Period: From: To:
PROJECT TOTAL PREVIOUS CURRENT % BUDGET
COSTS BUDGET EXPENDITURES EXPENDITURE COMPLETE REMAINING
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
Other: $ - $ - $ - $ -
TOTALS: $ - $ - $ - $ -
Reimbursement Requested: $ -
City Funds Other
TOTAL PAY REQUEST: $ - * $ - $ -
PROJECT TOTAL PREVIOUS CURRENT % BUDGET
FUNDING SOURCES BUDGET EXPENDITURES EXPENDITURE COMPLETE REMAINING
$ - $ - * $ _ $
$ - $ - $ - $ -
Other: $ - $ - $ - $ -
Other: $ - $ - $ - $ -
Other: $ - $ - $ - $ -
TOTALS: $ - $ - $ - $ -
I certify to the best of my knowledge that the above information is correct and complete and is for the purpose set forth in the award
documents. Financial records are available for audit or review.
Authorized Certifying Officer Title Date
Form 3/01
Revised 1/4/07
rcial carrier. Costs of travel by non-profit organization-owned,-leased, or-
chartered aircraft include the cost of lease,charter,operation (including personnel costs), maintenance,
depreciation, insurance, and other related costs.The portion of such costs that exceeds the cost of allowable
commercial air travel,as provided for in subparagraph]c., is unallowable.
•
e. Foreign travel. Direct charges for foreign travel costs are allowable only when the travel has received prior
approval of the awarding agency. Each separate foreign trip must receive such approval. For purposes of this
provision, "foreign travel"includes any travel outside Canada, Mexico,the United States,and any United
States territories and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
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be
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rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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24 CFR 85.43 ENFORCEMENT
(a) Remedies for non-compliance. If a grantee or sub-grantee materially fails to comply with any term of
an award, whether stated in a federal statute or regulation, an assurance, in a State plan or application,
a notice of award, or elsewhere, the awarding agency may take one or more of the following actions,
as appropriate in the circumstances:
(1) Temporarily withhold cash payments pending correction of the deficiency by the grantee or
sub-grantee or more severe enforcement action by the awarding agency,
(2) Disallow(that is, deny both use of funds and matching credit for) all or part of the cost of the
activity or action not in compliance,
(3) Wholly or partly suspend or terminate the current award for the grantee's or sub-grantee's
program,
(4) Withhold further awards for the program, or,
(5) Take other remedies that may be legally available.
(b) Hearings, appeals. In taking an enforcement action, the awarding agency will provide the grantee or
sub-grantee an opportunity for such hearing, appeal or other administrative proceeding to which the
grantee or sub-grantee is entitles under any statute or regulation applicable to the action involved.
(c) Effects of suspension and termination. Costs of grantee or sub-grantee resulting from obligations
incurred by the grantee or sub-grantee during a suspension or after termination of an award are not
allowable unless the awarding agency expressly authorizes them in the notice of suspension or
termination or subsequently. Other grantee or sub-grantee costs during suspension or after
termination which are necessary and not reasonably avoidable are allowable if:
(1) The costs result from obligations which were properly incurred by the grantee or sub-
grantee before the effective date of suspension or termination, are not in anticipation of it,
and, in the case of a termination, are non-cancelable, and,
(2) The costs would be allowable if the award were not suspended or expired normally at the
end of the funding period in which the termination takes effect.
(d) Relationship to Debarment and Suspension. The enforcement remedies identified in this section,
including suspension and termination, do not preclude grantee or sub-grantee from being subject to
"Debarment and Suspension" under EO 12549 (see § 85.35).
24 CFR 85.44 TERMINATION FOR CONVENIENCE
Except as provided in § 85.43 awards may be terminated in whole or in part only as follows:
(a) By the awarding agency with the consent of the grantee or sub-grantee in which case the two parties
shall agree upon the termination conditions, including the effective date and in the case of partial
termination,the portion to be terminated, or
(b) By the grantee or sub-grantee upon written notification to the awarding agency, setting forth the
reasons for such termination, the effective date, and in the case of partial termination, the portion to
be terminated. However, if, in the case of a partial termination, the awarding agency determines that
the remaining portion of the award will not accomplish the purposes for which the award was made,
the awarding agency may terminate the award in its entirety under either § 85.43 or Paragraph (a) of
this section.
Rev. 5/7/08
and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
http://www.whitehouse.gov/omb/circulars/a122/a 122_2004.html 7/19/2006
be
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.htm1 7/19/2006
rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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A +-}a c k. - �e r•f I
CITY OF OMAHA-DEFINITION OF INCOME
Annual Income Includes:
1. Wages, salaries, tips, commissions, etc.;
2. Self-employment income from owned non-farm business, including proprietorships and partnerships;
3. Farm self-employment income;
4. Interest, dividends, net rental income, or income from estates or trusts
5. Social security or railroad retirement;
6. Supplemental Security Income, Aid to Families with Dependent Children, or other public assistance or
public welfare programs;
7. Retirement, survivor or disability pensions;
8. Any other sources of income received regularly including Veterans' (VA) payments, unemployment
compensation, child support and alimony; and
9. Income from assets, as shown below:
a. Amounts in savings certificates, money market funds and other investment accounts.
b. Stocks, bonds, savings certificates, money market funds and other investment accounts.
c. Equity in real property or other capital investments. Equity is the estimated current market value of the
asset less the unpaid balance on all loans secured by the asset and reasonable costs (such as broker
fees) that would be incurred in selling the asset. Do not include equity in principle residence (home
equity).
d. The cash value of trusts that are available to the household.
e. IRA, Keogh and similar retirement savings accounts, even though withdrawal would result in a penalty.
f. Contributions to company retirement/pension funds that can be withdrawn without retiring or
terminating employment.
g. Assets which, although owned by more than one person, allow unrestricted access by the applicant.
h. Lump sum receipts such as inheritances, capital gains, lottery winnings, insurance settlements and
other claims.
i. Personal property held as an investment such as gems,jewelry, coin collections, antique cars, etc.
j. Cash value of life insurance policies.
k. Assets disposed of for less than fair market value during two years preceding certification or re-
certification.
10. Actual income from assets if total assets are $5,000 or less.
11. If assets are more than $5,000, the greater of (a) actual income from assets, or (b) total assets times
passbook rate.
Annual Income Does Not Include the Following Assets:
1. Necessary personal property, except as noted in 9 (i).
2. Interest in Indian trust lands.
3. Assets that are a part of an active business or farming operation. NOTE: Rental properties are
considered personal assets held as an investment rather than business assets unless real estate is the
applicant's/tenant's main occupation.
4. Assets not accessible to the family and which provide no income for the family.
5. Vehicles especially equipped for the handicapped.
6. Equity in owner-occupied cooperatives and manufactured homes in which the family lives.
7. equity in principle residence (home equity).
I (we) acknowledge receipt of a copy of this Definition of Income.
Date Witness Date
Date Witness Date
EQUAL HOUSING
OPPORTVtfITY
Revised 4/12/07
this section.
Rev. 5/7/08
and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
http://www.whitehouse.gov/omb/circulars/a122/a 122_2004.html 7/19/2006
be
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.htm1 7/19/2006
rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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EXHIBIT "
EQUAL EMPLOYMENT OPPORTUNITY CLAUSE
During the performance of this Contract, the Contractor agrees as follows:
(1) The Contractor and its subcontractors shall not discriminate against any employee
or applicant for employment because of race, religion, color, sex, age, national
origin, handicap or familial status. As used herein, the work "treated" shall mean
and include, without limitation, the following: Recruited, whether by advertising
or by other means; compensated; selected for training, including apprenticeship;
promoted; upgraded; demoted; downgraded; transferred; laid off; and terminated.
The Contractor agrees to and shall post in conspicuous places, available to
employees and applicants for employment, notices to be provided by the
contracting officers setting forth the provisions of this nondiscrimination clause.
(2) The Contractor and its subcontractors shall, in all solicitations or advertisements
for employees placed by or on behalf of the Contractor, state that all qualified
applicants will receive consideration for employment without regard to race,
religion, color, sex,national origin, age, handicap or familial status.
(3) The Contractor and its subcontractors shall send to each representative of workers
with which he has a collective bargaining agreement or other contract or
understanding a notice advising the labor union or worker's representative of the
Contractor's commitments under the equal employment opportunity clause of the
City and shall post copies of the notice in conspicuous places available to
employees and applicants for employment.
(4) The Contractor and its subcontractors shall furnish to the City's Human Relations
Director all federal forms containing the information and reports required by the
federal government for federal contracts under federal rules and regulations,
including the information required by Omaha Municipal Code Sections 10-192 to
10-194, inclusive, and shall permit reasonable access to his records. Records
accessible to the Human Relations Director shall be those which are related to
Paragraphs (1) through (7) of this subsection and only after reasonable notice is
given to the Contractor. The purpose for this provision is to provide for
investigation to ascertain compliance with the program provided for herein.
(5) The Contractor and its subcontractors shall take such actions with respect to any
subcontractor as the City may direct as a means of enforcing the provisions of
Paragraphs (1) through (7) herein, including penalties and sanctions for
noncompliance; however, in the event the Contractor becomes involved in or is
threatened with litigation as the result of such directions by the City, the City will
enter into such litigation as is necessary to protect the interests of the City and to
effectuate the provisions of this division; and in the case of contracts receiving
(home equity).
I (we) acknowledge receipt of a copy of this Definition of Income.
Date Witness Date
Date Witness Date
EQUAL HOUSING
OPPORTVtfITY
Revised 4/12/07
this section.
Rev. 5/7/08
and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
http://www.whitehouse.gov/omb/circulars/a122/a 122_2004.html 7/19/2006
be
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.htm1 7/19/2006
rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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federal assistance, the Contractor or the City may request the United States to
enter into such litigation to protect the interests of the United States.
(6) The Contractor shall file and shall cause his subcontractors, if any, to file
compliance reports with the Contractor in the same form and to the same extent as
required by the federal government for federal contracts under federal rules and
regulations. Such compliance reports shall be filed with the Human Relations
Director. Compliance reports filed at such times as directed shall contain
information as to the employment practices, policies, programs and statistics of
the Contractor and his subcontractors.
(7) The Contractor shall include the provisions of Paragraphs (1) through (7) of this
Section, "Equal Employment Opportunity Clause", and Omaha Municipal Code
Section 10-193 in every contract, subcontract or purchase order so that such
provisions will be binding upon each subcontractor or vendor. (Code 1980,
Section 10-192; Ordinance No. 35344, Sections 1, 9-26-00)
sideration for employment without regard to race,
religion, color, sex,national origin, age, handicap or familial status.
(3) The Contractor and its subcontractors shall send to each representative of workers
with which he has a collective bargaining agreement or other contract or
understanding a notice advising the labor union or worker's representative of the
Contractor's commitments under the equal employment opportunity clause of the
City and shall post copies of the notice in conspicuous places available to
employees and applicants for employment.
(4) The Contractor and its subcontractors shall furnish to the City's Human Relations
Director all federal forms containing the information and reports required by the
federal government for federal contracts under federal rules and regulations,
including the information required by Omaha Municipal Code Sections 10-192 to
10-194, inclusive, and shall permit reasonable access to his records. Records
accessible to the Human Relations Director shall be those which are related to
Paragraphs (1) through (7) of this subsection and only after reasonable notice is
given to the Contractor. The purpose for this provision is to provide for
investigation to ascertain compliance with the program provided for herein.
(5) The Contractor and its subcontractors shall take such actions with respect to any
subcontractor as the City may direct as a means of enforcing the provisions of
Paragraphs (1) through (7) herein, including penalties and sanctions for
noncompliance; however, in the event the Contractor becomes involved in or is
threatened with litigation as the result of such directions by the City, the City will
enter into such litigation as is necessary to protect the interests of the City and to
effectuate the provisions of this division; and in the case of contracts receiving
(home equity).
I (we) acknowledge receipt of a copy of this Definition of Income.
Date Witness Date
Date Witness Date
EQUAL HOUSING
OPPORTVtfITY
Revised 4/12/07
this section.
Rev. 5/7/08
and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
http://www.whitehouse.gov/omb/circulars/a122/a 122_2004.html 7/19/2006
be
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.htm1 7/19/2006
rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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SECTION 3 CLAUSE
All Section 3 covered contracts shall include the following clause (referred to as the Section 3
clause):
A. The work to be performed under this contract is subject to the requirements of Section 3
of the Housing and Urban Development Act of 1968, as amended, 12 U.S.C. 1701u
(Section 3). The purpose of Section 3 is to ensure that employment and other economic
opportunities generated by HUD assistance or HUD-assisted projects covered by Section
3 shall, to the greatest extent feasible, be directed to low- and very low-income persons,
particularly persons who are recipients of HUD assistance for housing.
B. The parties to this contract agree to comply with HUD's regulations in 24 CFR part 135,
which implement Section 3. As evidenced by their execution of this contract, the parties
to this contract certify that they are under no contractual or other impediment that would
prevent them from complying with the part 135 regulations.
C. The contractor agrees to send to each labor organization or representative of workers with
which the contractor has a collective bargaining agreement or other understanding, if any,
a notice advising the labor organization or workers' representative of the contractor's
commitments under this Section 3 clause, and will post copies of the notice in
conspicuous places at the work site where both employees and applicants for training and
employment positions can see the notice. The notice shall describe the Section 3
preference, shall set forth minimum number and job titles subject to hire, availability of
apprenticeship and training positions, the qualifications for each; and the name and
location of the person(s) taking applications for each of the positions; and the anticipated
date the work shall begin.
D. The contractor agrees to include this Section 3 clause in every subcontract subject to
compliance with regulations in 24 CFR part 135, and agrees to take appropriate action, as
provided in an applicable provision of the subcontract or in this Section 3 clause, upon a
finding that the subcontractor is in violation of the regulations in 24 CFR part 135. The
contractor will no6t subcontract with any subcontractor where the contractor has notice or
knowledge that the subcontractor has been found in violation of the regulations in 24
CFR part 135.
E. The contractor will certify that any vacant employment positions, including training
positions, that are filled (1) after the contractor is selected but before the contract is
executed, and (2) with persons other than those to whom the regulations of 24 CFR part
135 require employment opportunities to be directed were not filled to circumvent the
contractor's obligations under 24 CFR part 135.
F. Noncompliance with HUD's regulations in 24 CFR part 135 may result in sanctions,
termination of this contract for default, and debarment or suspension from future HUD-
assisted contracts.
and in the case of contracts receiving
(home equity).
I (we) acknowledge receipt of a copy of this Definition of Income.
Date Witness Date
Date Witness Date
EQUAL HOUSING
OPPORTVtfITY
Revised 4/12/07
this section.
Rev. 5/7/08
and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
http://www.whitehouse.gov/omb/circulars/a122/a 122_2004.html 7/19/2006
be
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.htm1 7/19/2006
rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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G. With respect to work performed in connection with Section 3 covered Indian housing
assistance, Section 7(b) of the Indian Self-Determination and Education Assistance Act
(25 U.S.C. 450e) also applies to the work to be performed under this contract. Section
7(b) requires that to the greatest extent feasible (i) preference and opportunities for
training and employment shall be given to Indians, and (ii) preference in the award of
contracts and subcontracts shall be given to Indian organizations and Indian-owned
Economic Enterprises. Parties to this contract that are subject to the provisions of
Section 8 and Section 7(b) agree to comply with Section 3 to the maximum extent
feasible, but not in derogation of compliance with Section 87 (b).
Providing Other Economic Opportunities.
(a) General. In accordance with the findings of the Congress, as stated in Section 3,
that other economic opportunities offer an effective means of empowering low-
income persons, a recipient is encouraged to undertake efforts to provide to low-
income persons economic opportunities other than training, employment and
contract awards, in connection with Section 3 covered assistance.
(b) Other training and employment-related opportunities. Other economic opportunities
to train and employ Section 3 residents include, but need not be limited to, use of
"upward mobility", "bridge" and trainee positions to fill vacancies; and hiring
Section 3 residents in part-time positions.
(c) Other business-related economic opportunities: (1) A recipient or contractor may
provide economic opportunities to establish, stabilize or expand Section 3 business
concerns, including micro-enterprises. Such opportunities include, but are not
limited to formation of Section 3 joint ventures, financial support for affiliating with
franchise development, use of labor only contracts for building trades, purchase of
supplies and materials from housing authority resident-owned businesses, purchase
of materials and supplies from PHA resident-owned businesses and use of
procedures under 24 CFR part 963 regarding HA contracts to HA resident-owned
businesses. A recipient or contractor may employ these methods directly or may
provide incentives to non-Section 3 businesses to utilize such methods to provide
other economic opportunities to low-income persons. (2) A Section 3 joint venture
means an association of business concerns, one of which qualifies as a Section 3
business concern, formed by written joint venture agreement to engage in and carry
out a specific business venture for which purpose the business concerns combine
their efforts, resources and skills for joint profit, but not necessarily on a continuing
or permanent basis for conducting business generally, and for which the Section 3
business concern:
(i) Is responsible for a clearly defined portion of the work to be performed and
holds management responsibilities in the joint venture; and
(ii) Performs at least 25 percent of the work and is contractually entitled to
compensation proportionate to its work.
Date Witness Date
Date Witness Date
EQUAL HOUSING
OPPORTVtfITY
Revised 4/12/07
this section.
Rev. 5/7/08
and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
http://www.whitehouse.gov/omb/circulars/a122/a 122_2004.html 7/19/2006
be
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.htm1 7/19/2006
rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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MINORITY BUSINESS & WOMEN BUSINESS
•
ENTERPRISE PLAN
May, 2009
OAHA'
4,41'ED FEBRv�`4 PLANNING•OMAHA
PLANNING DEPARTMENT Steven N.Jensen,AICP, LA
CITY OF OMAH[A City of Omaha
Planning Department
Omaha/Douglas Civic Center
1819 Farnam Street
1 Omaha,Nebraska 68183
s, and contractors declared ineligible under statutory or
regulatory authority other than E.O. 12549.Contractors with awards that exceed the small purchase threshold shall
provide the required certification regarding its exclusion status and that of its principal employees.
Return to Top
•
•
•
•
•
http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006
i
MINORITY BUSINESS/WOMEN BUSINESS ENTERPRISE PLAN
INTRODUCTION
Minority and women business sectors play an important part in Omaha's overall plans for future growth,
progress, and prosperity. It is vital to the City's economic condition and well-being that minority and
women businesses expand, thrive and prosper, generating economic stability and increased job
opportunities. Towards the fulfillment and accomplishment of these important objectives, the City of
Omaha remains committed to minority and women business development.
The City of Omaha's approach to minority/women business development is embedded in its policy of non-
discrimination in the conduct of City business including the procurement of goods, materials and services,
construction and community and economic development projects. The City recognizes its obligations to
each segment of the various communities it serves. It is in recognition of these responsibilities that the
City established the City's Contract Compliance Ordinance.
The Ordinance commits the City to:
1. Require contractors and/or vendors to provide employment opportunities without regard to race,
color, sex, religion, or national origin;
2. Monitor contractor and vendor equal opportunity performance; and
3. Increase the total number and total dollar volume of City contracts awarded to minority-owned and
women-owned firms.
GOALS AND OBJECTIVES
The following represents a summary of the goals and objectives of the Planning Department as they relate
to minority and women-owned businesses:
1. Encourage, increase and promote business and procurement opportunities for women-owned
businesses;
2. Increase and expand the awareness and understanding regarding the concerns, obstacles, and
hindrances preventing increased MBE/WBE participation in Planning Department activities;
3. Assist MBE's/WBE's through the revitalization of business districts;
4. Assist minority and female entrepreneurs in the formation and growth of new small businesses;
and
5. Provide technical assistance to neighborhood organizations, MBE's and WBE's to increase their
participation in the Planning Department programs and activities at all levels.
SCOPE OF WORK
In order to accomplish these objectives, the Planning Department will:
1. Require that recipients of grant awards, consulting contracts, or loans to develop and provide a
MBE/WBE Utilization Plan.
2. Ensure that Requests for Proposals require the submission of MBE/WBE Utilization Plans.
3. Ensure that the programs of the Planning Department are advertised in the appropriate new media
whose markets are targeted toward MBE/WBE.
2
eir efforts, resources and skills for joint profit, but not necessarily on a continuing
or permanent basis for conducting business generally, and for which the Section 3
business concern:
(i) Is responsible for a clearly defined portion of the work to be performed and
holds management responsibilities in the joint venture; and
(ii) Performs at least 25 percent of the work and is contractually entitled to
compensation proportionate to its work.
Date Witness Date
Date Witness Date
EQUAL HOUSING
OPPORTVtfITY
Revised 4/12/07
this section.
Rev. 5/7/08
and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
http://www.whitehouse.gov/omb/circulars/a122/a 122_2004.html 7/19/2006
be
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.htm1 7/19/2006
rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
..,. -� �t♦L� \ —L�11 L..• ... :—:_•1. ...-:s
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4. Implement an outreach effort informing MBE and WBE firms and capture information on these
firms doing business with the Planning Department.
5. Implement a system to identify MBE and WBE firms and capture information on these firms doing
business with the Planning Department.
6. Require developers, corporations, partnerships and/or sole proprietors to register with the Human
Relations Department and the Purchasing Department. In addition, require these entities to:
A. Complete CC-1 (Human Relations Department)
B. Complete Bid List Registration (Finance Department, Purchasing Division
C. Complete Business Certification (Human Relations Department)
7. Require developers, corporations, partnerships and/or sole proprietors to provide registration
information on all sub-contractors.
8. Require loan agreements to include a statement that jobs created will be made available to low-to-
moderate income person .
The following application package has been developed to assist you in complying with our request for
information on your business and all sub-contractors providing goods and/or services on projects financed
by and/or implemented through an agreement with the City of Omaha. If you have any questions or
require further assistance in completing the application package, please contact Mr. Kenneth Johnson, Sr.
at 444-5165.
3
ms.
GOALS AND OBJECTIVES
The following represents a summary of the goals and objectives of the Planning Department as they relate
to minority and women-owned businesses:
1. Encourage, increase and promote business and procurement opportunities for women-owned
businesses;
2. Increase and expand the awareness and understanding regarding the concerns, obstacles, and
hindrances preventing increased MBE/WBE participation in Planning Department activities;
3. Assist MBE's/WBE's through the revitalization of business districts;
4. Assist minority and female entrepreneurs in the formation and growth of new small businesses;
and
5. Provide technical assistance to neighborhood organizations, MBE's and WBE's to increase their
participation in the Planning Department programs and activities at all levels.
SCOPE OF WORK
In order to accomplish these objectives, the Planning Department will:
1. Require that recipients of grant awards, consulting contracts, or loans to develop and provide a
MBE/WBE Utilization Plan.
2. Ensure that Requests for Proposals require the submission of MBE/WBE Utilization Plans.
3. Ensure that the programs of the Planning Department are advertised in the appropriate new media
whose markets are targeted toward MBE/WBE.
2
eir efforts, resources and skills for joint profit, but not necessarily on a continuing
or permanent basis for conducting business generally, and for which the Section 3
business concern:
(i) Is responsible for a clearly defined portion of the work to be performed and
holds management responsibilities in the joint venture; and
(ii) Performs at least 25 percent of the work and is contractually entitled to
compensation proportionate to its work.
Date Witness Date
Date Witness Date
EQUAL HOUSING
OPPORTVtfITY
Revised 4/12/07
this section.
Rev. 5/7/08
and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
http://www.whitehouse.gov/omb/circulars/a122/a 122_2004.html 7/19/2006
be
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.htm1 7/19/2006
rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
..,. -� �t♦L� \ —L�11 L..• ... :—:_•1. ...-:s
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MBE/WBE FOR EMPLOYMENT
The following list of organizations is provided to assist you in identifying low-to-moderate income
persons for employment opportunities. You must make concerted efforts to hire low-to-moderate income
persons and document specific actions taken to achieve these objectives.
To help accomplish the above goals, the following agencies should be notified of initial employment
opportunities for low to moderate income persons:
Nebraska Work Force Development Employment YWCA
Services 222 South 29th Street
5717 "F" Street Omaha, NE 68131
Omaha, NE 68117 Natalia Peart, Executive Director
Mike Eastman 345-6555
593-3023
Nebraska Work Force Devt. Employment Services Omaha Opportunities Industrialization Center
Blue Lion Centre 2724 North 24th Street
2421-23 North 24th Street Omaha, NE 68110
Omaha, NE 68110 Clara Ellis-Watts, Interim Director
Shirley Carlson, Director 457-4222
444-3510
Urban League of Nebraska, Inc. Girls Incorporated of Omaha
3040 Lake Street 2811 North 45th Street
Omaha, NE 68110 Omaha,NE 68104
Thomas H. Warren, President/CEO Miss Roberta Wilhelm, Executive Director
453-9730 457-4676
4
ire further assistance in completing the application package, please contact Mr. Kenneth Johnson, Sr.
at 444-5165.
3
ms.
GOALS AND OBJECTIVES
The following represents a summary of the goals and objectives of the Planning Department as they relate
to minority and women-owned businesses:
1. Encourage, increase and promote business and procurement opportunities for women-owned
businesses;
2. Increase and expand the awareness and understanding regarding the concerns, obstacles, and
hindrances preventing increased MBE/WBE participation in Planning Department activities;
3. Assist MBE's/WBE's through the revitalization of business districts;
4. Assist minority and female entrepreneurs in the formation and growth of new small businesses;
and
5. Provide technical assistance to neighborhood organizations, MBE's and WBE's to increase their
participation in the Planning Department programs and activities at all levels.
SCOPE OF WORK
In order to accomplish these objectives, the Planning Department will:
1. Require that recipients of grant awards, consulting contracts, or loans to develop and provide a
MBE/WBE Utilization Plan.
2. Ensure that Requests for Proposals require the submission of MBE/WBE Utilization Plans.
3. Ensure that the programs of the Planning Department are advertised in the appropriate new media
whose markets are targeted toward MBE/WBE.
2
eir efforts, resources and skills for joint profit, but not necessarily on a continuing
or permanent basis for conducting business generally, and for which the Section 3
business concern:
(i) Is responsible for a clearly defined portion of the work to be performed and
holds management responsibilities in the joint venture; and
(ii) Performs at least 25 percent of the work and is contractually entitled to
compensation proportionate to its work.
Date Witness Date
Date Witness Date
EQUAL HOUSING
OPPORTVtfITY
Revised 4/12/07
this section.
Rev. 5/7/08
and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
http://www.whitehouse.gov/omb/circulars/a122/a 122_2004.html 7/19/2006
be
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.htm1 7/19/2006
rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
..,. -� �t♦L� \ —L�11 L..• ... :—:_•1. ...-:s
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MBE/WBE FOR GOODS AND SERVICES
Your company must make vendors aware of your policy to support equal opportunity utilization of
minority, disabled and women-owned businesses. To accomplish this goal,you must provide a copy of
the approved MBE/WBE Participation Plan to all businesses providing goods and/or services to the
project.
Your company must provide the opportunity for Minority Business Enterprises and Women Business
Enterprises to provide goods and services through all phases of the project. A concerted effort must be
made to allow these businesses to actively compete for project contracts. This effort will include
utilization of the following resources and documentation of your actions to achieve these objectives.
Omaha Small Business Network, Inc.
2505 North 24th Street
Omaha, NE 68110
Vicki Wilson Tederman, Executive Director
453-5336
Housing and Community Development Division
City Planning
1819 Farnam Street, Room 1111
Omaha, NE 68183
Kenneth E. Johnson, Sr., Economic Development Manager
444-5165
Nebraska Department of Economic Development
Small Business (MBE/WBE/DBE) Assistance
301 Centennial Mall South
Lincoln,NE 68509-4666
Steve Williams, Business Assistance Manager
471-3111
Purchasing Department
1819 Famam Street, Room 1003
Omaha, NE 68183
John Leming, Purchasing Agent
444-5407
Human Rights and Relations Department
Contract Compliance (MBE/WBE)
1819 Farnam Street, Room 502
Omaha, NE 68183
444-5050
5
ourage, increase and promote business and procurement opportunities for women-owned
businesses;
2. Increase and expand the awareness and understanding regarding the concerns, obstacles, and
hindrances preventing increased MBE/WBE participation in Planning Department activities;
3. Assist MBE's/WBE's through the revitalization of business districts;
4. Assist minority and female entrepreneurs in the formation and growth of new small businesses;
and
5. Provide technical assistance to neighborhood organizations, MBE's and WBE's to increase their
participation in the Planning Department programs and activities at all levels.
SCOPE OF WORK
In order to accomplish these objectives, the Planning Department will:
1. Require that recipients of grant awards, consulting contracts, or loans to develop and provide a
MBE/WBE Utilization Plan.
2. Ensure that Requests for Proposals require the submission of MBE/WBE Utilization Plans.
3. Ensure that the programs of the Planning Department are advertised in the appropriate new media
whose markets are targeted toward MBE/WBE.
2
eir efforts, resources and skills for joint profit, but not necessarily on a continuing
or permanent basis for conducting business generally, and for which the Section 3
business concern:
(i) Is responsible for a clearly defined portion of the work to be performed and
holds management responsibilities in the joint venture; and
(ii) Performs at least 25 percent of the work and is contractually entitled to
compensation proportionate to its work.
Date Witness Date
Date Witness Date
EQUAL HOUSING
OPPORTVtfITY
Revised 4/12/07
this section.
Rev. 5/7/08
and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
http://www.whitehouse.gov/omb/circulars/a122/a 122_2004.html 7/19/2006
be
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.htm1 7/19/2006
rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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City of Omaha
CONTRACTOR INFORMATION FORM:
DATE: PROJECT ADDRESS
OWNER INFORMATION: (To be filled out by the City of Omaha)
OWNER'S NAME
OWNER'S ADDRESS
CITY/STATE/ZIP CODE •
OWNER'S PHONE NUMBER
OWNER'S FEDERAL TAX IDENTIFICATION NUMBER: MINORITY INFORMATION:
The Owner meets the following criteria:
MINORITY [ 1 WOMAN n N/A U
(If the company does not have a Federal Tax Identification
Number, then provide the Owner's Social Security Number.)
GENERAL CONTRACTOR INFORMATION:
COMPANY'S NAME
COMPANY'S ADDRESS
CITY/STATE/ZIP CODE
COMPANY'S PHONE NUMBER •
COMPANY'S FEDERAL TAX IDENTIFICATION NUMBER: MINORITY INFORMA Company meets hION following criteria:
MINORITY n WOMAN ❑ N/A I I
CONTRACT AMOUNT:
SUBCONTRACTOR LIST:
SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.:
n MINORITY
I WOMAN
CONTRACT AMOUNT: — N/A
SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE # MINORITY INFO.:
I I MINORITY
I I WOMAN
CONTRACT AMOUNT: 7 N/A
8
ss Assistance Manager
471-3111
Purchasing Department
1819 Famam Street, Room 1003
Omaha, NE 68183
John Leming, Purchasing Agent
444-5407
Human Rights and Relations Department
Contract Compliance (MBE/WBE)
1819 Farnam Street, Room 502
Omaha, NE 68183
444-5050
5
ourage, increase and promote business and procurement opportunities for women-owned
businesses;
2. Increase and expand the awareness and understanding regarding the concerns, obstacles, and
hindrances preventing increased MBE/WBE participation in Planning Department activities;
3. Assist MBE's/WBE's through the revitalization of business districts;
4. Assist minority and female entrepreneurs in the formation and growth of new small businesses;
and
5. Provide technical assistance to neighborhood organizations, MBE's and WBE's to increase their
participation in the Planning Department programs and activities at all levels.
SCOPE OF WORK
In order to accomplish these objectives, the Planning Department will:
1. Require that recipients of grant awards, consulting contracts, or loans to develop and provide a
MBE/WBE Utilization Plan.
2. Ensure that Requests for Proposals require the submission of MBE/WBE Utilization Plans.
3. Ensure that the programs of the Planning Department are advertised in the appropriate new media
whose markets are targeted toward MBE/WBE.
2
eir efforts, resources and skills for joint profit, but not necessarily on a continuing
or permanent basis for conducting business generally, and for which the Section 3
business concern:
(i) Is responsible for a clearly defined portion of the work to be performed and
holds management responsibilities in the joint venture; and
(ii) Performs at least 25 percent of the work and is contractually entitled to
compensation proportionate to its work.
Date Witness Date
Date Witness Date
EQUAL HOUSING
OPPORTVtfITY
Revised 4/12/07
this section.
Rev. 5/7/08
and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
http://www.whitehouse.gov/omb/circulars/a122/a 122_2004.html 7/19/2006
be
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.htm1 7/19/2006
rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
..,. -� �t♦L� \ —L�11 L..• ... :—:_•1. ...-:s
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City of Omaha
SUBCONTRACTOR LIST:
(Continuation)
SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.:
MINORITY
WOMAN
CONTRACT AMOUNT: N/A
SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.:
MINORITY
El WOMAN
CONTRACT AMOUNT: Li N/A
SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY
ORITY INFO.:
• MINORITY
n WOMAN
CONTRACT AMOUNT: n N/A
SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.:
n MINORITY
WOMAN
CONTRACT AMOUNT: El N/A
SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.:
MINORITY
WOMAN
CONTRACT AMOUNT: ❑ N/A
SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.:
❑
MINORITY
El WOMAN
CONTRACT AMOUNT: n N/A
SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.:
n MINORITY
El WOMAN
CONTRACT AMOUNT:• [ N/A
SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.:
• MINORITY
• WOMAN
CONTRACT AMOUNT: [ N/A
9
5050
5
ourage, increase and promote business and procurement opportunities for women-owned
businesses;
2. Increase and expand the awareness and understanding regarding the concerns, obstacles, and
hindrances preventing increased MBE/WBE participation in Planning Department activities;
3. Assist MBE's/WBE's through the revitalization of business districts;
4. Assist minority and female entrepreneurs in the formation and growth of new small businesses;
and
5. Provide technical assistance to neighborhood organizations, MBE's and WBE's to increase their
participation in the Planning Department programs and activities at all levels.
SCOPE OF WORK
In order to accomplish these objectives, the Planning Department will:
1. Require that recipients of grant awards, consulting contracts, or loans to develop and provide a
MBE/WBE Utilization Plan.
2. Ensure that Requests for Proposals require the submission of MBE/WBE Utilization Plans.
3. Ensure that the programs of the Planning Department are advertised in the appropriate new media
whose markets are targeted toward MBE/WBE.
2
eir efforts, resources and skills for joint profit, but not necessarily on a continuing
or permanent basis for conducting business generally, and for which the Section 3
business concern:
(i) Is responsible for a clearly defined portion of the work to be performed and
holds management responsibilities in the joint venture; and
(ii) Performs at least 25 percent of the work and is contractually entitled to
compensation proportionate to its work.
Date Witness Date
Date Witness Date
EQUAL HOUSING
OPPORTVtfITY
Revised 4/12/07
this section.
Rev. 5/7/08
and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
http://www.whitehouse.gov/omb/circulars/a122/a 122_2004.html 7/19/2006
be
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.htm1 7/19/2006
rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
..,. -� �t♦L� \ —L�11 L..• ... :—:_•1. ...-:s
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A- 'a c-K.vi•tr vb t 5
Race and Ethnic Data U.S.Department of Housing OMB Approval No. 2502-0204
Reporting Form and Urban Development (Exp. 03/31/2011)
Office of Housing
•
Name of Property Project No. Address of Property
Name of Owner/Managing Agent Type of Assistance or Program Title:
Name of Head of Household Name of Household Member
Date(mm/dd/yyyy):
Select
Ethnic Categories* One '
Hispanic or Latino
•
Not-Hispanic or Latino
Select
Racial Categories* All that
Apply
American Indian or Alaska Native
Asian
Black or African American
Native Hawaiian or Other Pacific Islander
White
Other
*Definitions of these categories may be found on the reverse side.
•
• There is no penalty for persons who do not complete the form.
Signature Date
Public reporting burden for this collection is estimated to average 10 minutes per response,including the time for reviewing instructions,
searching existing data sources,gathering and maintaining the data needed,and completing and reviewing the collection of information.This
information is required to obtain benefits and voluntary.HUD may not collect this information,and you are not required to complete this form,
unless it displays a currently valid OMB control number.
This information is authorized by the U.S.Housing Act of 1937 as amended,the Housing and Urban Rural Recovery Act of 1983 and Housing
and Community Development Technical Amendments of 1984.This information is needed to be incompliance with OMB-mandated changes to
Ethnicity and Race categories for recording the 50059 Data Requirements to HUD.Owners/agents must offer the opportunity to the head and co-
head of each household to"self certify'during the application interview or lease signing.In-place tenants must complete the format as part of
their next interim or annual re-certification.This process will allow the owner/agent to collect the needed information on all members of the
household.Completed documents should be stapled together for each household and placed in the household's file.Parents or guardians are to
complete the self-certification for children under the age of 18.Once system development funds are provided and the appropriate system
upgrades have been implemented,owners/agents will be required to report the race and ethnicity data electronically to the TRACS(Tenant Rental
Assistance Certification System).This information is considered non-sensitive and does not require any special protection.
1 form HUD-27061-H(9/2003)
n a continuing
or permanent basis for conducting business generally, and for which the Section 3
business concern:
(i) Is responsible for a clearly defined portion of the work to be performed and
holds management responsibilities in the joint venture; and
(ii) Performs at least 25 percent of the work and is contractually entitled to
compensation proportionate to its work.
Date Witness Date
Date Witness Date
EQUAL HOUSING
OPPORTVtfITY
Revised 4/12/07
this section.
Rev. 5/7/08
and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
http://www.whitehouse.gov/omb/circulars/a122/a 122_2004.html 7/19/2006
be
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.htm1 7/19/2006
rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
..,. -� �t♦L� \ —L�11 L..• ... :—:_•1. ...-:s
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Instructions for the Race and Ethnic Data Reporting (Form HUD-27061-H)
A. General Instructions:
This form is to be completed by individuals wishing to be served (applicants) and those that
are currently served (tenants) in housing assisted by the Department of Housing and Urban
Development.
Owner and agents are required to offer the applicant/tenant the option to complete the form.
The form is to be completed at initial application or at lease signing. In-place tenants must
also be offered the opportunity to complete the form as part of the next interim or annual
recertification. Once the form is completed it need not be completed again unless the head of
household or household composition changes. There is no penalty for persons who do not
complete the form. However, the owner or agent may place a note in the tenant file stating
the applicant/tenant refused to complete the form. Parents or guardians are to complete
the form for children under the age of 18.
The Office of Housing has been given permission to use this form for gathering race and
ethnic data in assisted housing programs. Completed documents for the entire household
should be stapled together and placed in the household's file.
1. The two ethnic categories you should choose from are defined below. You should check one
of the two categories.
1. Hispanic or Latino. A person of Cuban, Mexican, Puerto Rican, South or Central
American,or other Spanish culture or origin, regardless of race. The term "Spanish
origin" can be used in addition to"Hispanic" or"Latino."
2. Not Hispanic or Latino.. A person not of Cuban, Mexican, Puerto Rican, South or
Central American, or other Spanish culture or origin, regardless of race.
2. The five racial categories to choose from are defined below: You should check as many as
apply to you.
1. American Indian or Alaska Native. A person having origins in any of the original
peoples of North and South America(including Central America), and who maintains
tribal affiliation or community attachment.
2. Asian. A person having origins in any of the original peoples of the Far East,
Southeast Asia, or the Indian subcontinent including, for example, Cambodia, China,
India, Japan, Korea, Malaysia, Pakistan,the Philippine Islands, Thailand, and Vietnam
3. Black or African American. A person having origins in any of the black racial
groups of Africa. Terms such as "Haitian" or"Negro"can be used in addition to
"Black"or"African American."
4. Native Hawaiian or Other Pacific Islander.A person having origins in any of the
original peoples of Hawaii, Guam, Samoa, or other Pacific Islands.
5. White. A person having origins in any of the original peoples of Europe, the Middle
East or North Africa.
2 form HUD-27061-H(9/2003)
ncern:
(i) Is responsible for a clearly defined portion of the work to be performed and
holds management responsibilities in the joint venture; and
(ii) Performs at least 25 percent of the work and is contractually entitled to
compensation proportionate to its work.
Date Witness Date
Date Witness Date
EQUAL HOUSING
OPPORTVtfITY
Revised 4/12/07
this section.
Rev. 5/7/08
and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
http://www.whitehouse.gov/omb/circulars/a122/a 122_2004.html 7/19/2006
be
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.htm1 7/19/2006
rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
..,. -� �t♦L� \ —L�11 L..• ... :—:_•1. ...-:s
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C-25A CITY OF OMAHA
LEGISLATIVE CHAMBER
Omaha,Nebraska
RESOLVED BY THE CITY COUNCIL OF THE CITY OF OMAHA:
WHEREAS, the City annually receives Community Development Block Grant
funds under Title I of the Housing and Community Development Act of 1974, as amended, for
the purpose of benefiting low- and moderate-income residents, eliminating slums and blight, and
for other urgent community development needs; and,
WHEREAS, the Mayor recommended various projects in the 2009 Consolidated
Submission for Community Planning and Development Programs (Consolidated Plan), including
the continuation of the New Community Development Corporation, a Nebraska Non-profit
Corporation (NCDC)Micro Business Program; and,
WHEREAS, the City approved the 2009 Consolidated Plan on October 28, 2008,
by Resolution No. 1492, and $150,000.00 was allocated to NCDC; and,
WHEREAS, NCDC operates an excellent program providing small business
training, creating new employment opportunities for home-based businesses, and business micro-
loans; and,
WHEREAS, it is necessary for the City to enter into an agreement with NCDC to
provide funding support for its business training and development program; and,
WHEREAS, it is in the best interest of the City of Omaha to enter into an
agreement with NCDC, to provide funding support for business training and development as part
of the City's economic development program.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF OMAHA:
By
Councilmember
Adopted
City Clerk
Approved
Mayor
of Cuban, Mexican, Puerto Rican, South or
Central American, or other Spanish culture or origin, regardless of race.
2. The five racial categories to choose from are defined below: You should check as many as
apply to you.
1. American Indian or Alaska Native. A person having origins in any of the original
peoples of North and South America(including Central America), and who maintains
tribal affiliation or community attachment.
2. Asian. A person having origins in any of the original peoples of the Far East,
Southeast Asia, or the Indian subcontinent including, for example, Cambodia, China,
India, Japan, Korea, Malaysia, Pakistan,the Philippine Islands, Thailand, and Vietnam
3. Black or African American. A person having origins in any of the black racial
groups of Africa. Terms such as "Haitian" or"Negro"can be used in addition to
"Black"or"African American."
4. Native Hawaiian or Other Pacific Islander.A person having origins in any of the
original peoples of Hawaii, Guam, Samoa, or other Pacific Islands.
5. White. A person having origins in any of the original peoples of Europe, the Middle
East or North Africa.
2 form HUD-27061-H(9/2003)
ncern:
(i) Is responsible for a clearly defined portion of the work to be performed and
holds management responsibilities in the joint venture; and
(ii) Performs at least 25 percent of the work and is contractually entitled to
compensation proportionate to its work.
Date Witness Date
Date Witness Date
EQUAL HOUSING
OPPORTVtfITY
Revised 4/12/07
this section.
Rev. 5/7/08
and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
http://www.whitehouse.gov/omb/circulars/a122/a 122_2004.html 7/19/2006
be
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.htm1 7/19/2006
rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
..,. -� �t♦L� \ —L�11 L..• ... :—:_•1. ...-:s
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•
C-25A CITY OF OMAHA
LEGISLATIVE CHAMBER
Omaha,Nebraska
PAGE 2
THAT, the attached Agreement, as recommended by the Mayor, between the City
•_ • of Omaha and New Community Development Corporation, a Nebraska Non-profit Corporation,
Kenneth Lyons, President/CEO, 1701 North 24th Street, Suite 102, Omaha, Nebraska 68110, in
the amount of $150,000.00, for funding support for its business training and development
program for the period from January 1, 2009, through December 31, 2009, is hereby approved.
Funds shall be paid from the FY 2009 Community Development Block Grant, Housing
Development Program, Award No. 293, Project No. 2469.
APPROVED AS TO FORM:
CITY ATTORNEY DATE
Plnlsf1276-res
P
By.(2)7° . .
Councilmember
Adopted �
JUN 1 b 21 I. "7 —0
_ City Clerk/40,
Approv
Mayor
ll business
training, creating new employment opportunities for home-based businesses, and business micro-
loans; and,
WHEREAS, it is necessary for the City to enter into an agreement with NCDC to
provide funding support for its business training and development program; and,
WHEREAS, it is in the best interest of the City of Omaha to enter into an
agreement with NCDC, to provide funding support for business training and development as part
of the City's economic development program.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF OMAHA:
By
Councilmember
Adopted
City Clerk
Approved
Mayor
of Cuban, Mexican, Puerto Rican, South or
Central American, or other Spanish culture or origin, regardless of race.
2. The five racial categories to choose from are defined below: You should check as many as
apply to you.
1. American Indian or Alaska Native. A person having origins in any of the original
peoples of North and South America(including Central America), and who maintains
tribal affiliation or community attachment.
2. Asian. A person having origins in any of the original peoples of the Far East,
Southeast Asia, or the Indian subcontinent including, for example, Cambodia, China,
India, Japan, Korea, Malaysia, Pakistan,the Philippine Islands, Thailand, and Vietnam
3. Black or African American. A person having origins in any of the black racial
groups of Africa. Terms such as "Haitian" or"Negro"can be used in addition to
"Black"or"African American."
4. Native Hawaiian or Other Pacific Islander.A person having origins in any of the
original peoples of Hawaii, Guam, Samoa, or other Pacific Islands.
5. White. A person having origins in any of the original peoples of Europe, the Middle
East or North Africa.
2 form HUD-27061-H(9/2003)
ncern:
(i) Is responsible for a clearly defined portion of the work to be performed and
holds management responsibilities in the joint venture; and
(ii) Performs at least 25 percent of the work and is contractually entitled to
compensation proportionate to its work.
Date Witness Date
Date Witness Date
EQUAL HOUSING
OPPORTVtfITY
Revised 4/12/07
this section.
Rev. 5/7/08
and possessions. However,the term"foreign travel"for a non-profit organization located in a
foreign country means travel outside that country.
52. Trustees.Travel and subsistence costs of trustees(or directors)are allowable.The costs are subject to
restrictions regarding lodging,subsistence and air travel costs provided in paragraph 51.
• ATTACHMENT C
Circular No. A-122
• NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
® Advance Technology Institute(ATI), Charleston, South Carolina
• Aerospace Corporation, El Segundo, California
e American Institutes of Research(AIR),Washington D.C.
• Argonne National Laboratory, Chicago, Illinois •
• Atomic Casualty Commission,Washington, D.C.
e Battelle Memorial Institute, Headquartered in Columbus, Ohio
• Brookhaven National Laboratory, Upton, New York
e Charles Stark Draper Laboratory, Incorporated,Cambridge,Massachusetts
• CNA Corporation(CNAC),Alexandria,Virginia
• Environmental Institute of Michigan,Ann Arbor,Michigan
e Georgia Institute of Technology/Georgia Tech Applied Research Corporation/Georgia Tech Research
Institute,Atlanta, Georgia
• Hanford Environmental Health Foundation, Richland, Washington
•
http://www.whitehouse.gov/omb/circulars/a122/a 122_2004.html 7/19/2006
be
http://www.whitehouse.gov/omb/circulars/a122/a122 2004.htm1 7/19/2006
rred for improvements which add to the permanent value of the buildings and equipment or appreciably
prolong their intended life shall be treated as capital expenditures(see paragraph 15).
28. Materials and supplies costs.
•
a. Costs incurred for materials. sunnlies. and fabricated Darts necessary to carry out a Federal award are
•
•
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
(c) Depreciation or use allowances on buildings, capital improvements and equipment related space
(e.g., individual rooms, and laboratories)used jointly by more than one function(as determined by the
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http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006
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exceed the small purchase threshold shall
provide the required certification regarding its exclusion status and that of its principal employees.
Return to Top
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http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006
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