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RES 2008-1043 - Agmt with Omaha 100 Inc for mortgage lending program 011AHA,N.4, - ,; _ O Planning Department 411 �r c(` ;aw'' Omaha/Douglas Civic Center c�°�� ` 08 JUL 1G r" 10: ;',:9 1819 Farnam Street,Suite 1100 417 �, Omaha,Nebraska 68183 (402)444-5150 4 1.tD FE1303t.iCk 4=J P v l L.i:. ?.}'s Telefax(402)444-6140 P M A H A N rI .4. rQ{. ? Steven N.Jensen,AICP City of Omaha July 29, 2008 Director Mike Fahey,Mayor Honorable President And Members of the City Council, The attached proposed Resolution approves a Community Development Block Grant (CDBG) Agreement in the amount of $40,000.00 between the City of Omaha and Omaha 100, Incorporated, a Nebraska Non-profit Corporation (Omaha 100), Teresa C. Hunter, Authorized Representative, 2401 Lake Street, Omaha, Nebraska 68111. Omaha 100 will use the CDBG Grant funding for operational support of Omaha 100's mortgage lending program. This Agreement covers the grant term from April 1, 2008 through March 31, 2009. The Project is included in the FY 2008 Consolidated Submission for Community Planning Programs approved by the City Council on November 6, 2007, by Resolution No. 1278. Funds shall be payable from the FY 2008 Housing Development Program, Award 293, Project 2469. Under the Agreement, Omaha 100 will provide private mortgage financing to qualified homebuyers participating in City-sponsored affordable homeownership programs and take appropriate action in the event of a foreclosure on a City-assisted property. In addition, Omaha 100 will work to create public and private sector partnerships in order to access capital to support development organizations as well as specific projects. Omaha 100 has been successful in fostering a partnership among local area lenders who, in consortia, provide construction and permanent financing for City-sponsored rehabilitation and infill housing programs in North and South Omaha and in working with local non-profit organizations to qualify low income families for home ownership. The FY 2008 CDBG grant will supplement $279,407.00 in other funds for a total program budget of$319,407.00. Omaha 100 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 the Contractor is in compliance. bmission 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 y 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. Firm or Corporate Name Address Telephone Number Department in any reviews of the submit Exhibit "A" Protected and/or Bidder/Contractor's procedures and practices with Disadvantaged Business Disclosure Participation respect to the Protected and/or Disadvantaged Business Form. Exhibit"A"must be submitted with the bid. Enterprise which the Human Relations Department may Bidder must also submit a copy of the written bid from time to time conduct. submitted by the PBE/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Honorable President and Members of the City Council Page -2- Your favorable consideration of this Resolution will be appreciated. Sincerely, Referr to City Council for Consideration: Steven N. J-nsen, A P, LAO Date Mayor's 0 flee Date Planning D ec Approved as to Funding: Approved: o 7 Gail Kinsey Thompson, Director Date Carol A. Ebdon >�ate s , Y p Finance Director i-t-1)° Human Rights and Relations • PLNAMR1108 Cover Letter I1 : Ii \\ 0§ n ii. dIhUt • . / > :\\ \ . ^ '.*1/,..‘N ,. < - — - • « . \ - : . � % 7 Work Assignment Dollars Committed Quarter (NTP)to Date • CDBG AGREEMENT BETWEEN CITY OF OMAHA AND OMAHA 100 INCORPORATED, A NEBRASKA NON-PROFIT CORPORATION FOR ADMINISTRATIVE SUPPORT OF ITS MORTGAGE LENDING PROGRAM APRIL 1,2008 THROUGH MARCH 31, 2009 Fiscal Year 2008 ec Approved as to Funding: Approved: o 7 Gail Kinsey Thompson, Director Date Carol A. Ebdon >�ate s , Y p Finance Director i-t-1)° Human Rights and Relations • PLNAMR1108 Cover Letter I1 : Ii \\ 0§ n ii. dIhUt • . / > :\\ \ . ^ '.*1/,..‘N ,. < - — - • « . \ - : . � % 7 Work Assignment Dollars Committed Quarter (NTP)to Date TABLE OF CONTENTS SECTION 1 DEFINITIONS AND ABBREVIATIONS SECTION 2 RESPONSIBILITIES OF CONTRACTOR 2.01 Overall Project Performance 2.02 Project Budget 2.03 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 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 Costs 4.05 Affirmative Marketing Policy 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 • 08 Housing Development Program, Award 293, Project 2469. Under the Agreement, Omaha 100 will provide private mortgage financing to qualified homebuyers participating in City-sponsored affordable homeownership programs and take appropriate action in the event of a foreclosure on a City-assisted property. In addition, Omaha 100 will work to create public and private sector partnerships in order to access capital to support development organizations as well as specific projects. Omaha 100 has been successful in fostering a partnership among local area lenders who, in consortia, provide construction and permanent financing for City-sponsored rehabilitation and infill housing programs in North and South Omaha and in working with local non-profit organizations to qualify low income families for home ownership. The FY 2008 CDBG grant will supplement $279,407.00 in other funds for a total program budget of$319,407.00. Omaha 100 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 the Contractor is in compliance. bmission 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 y 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. Firm or Corporate Name Address Telephone Number Department in any reviews of the submit Exhibit "A" Protected and/or Bidder/Contractor's procedures and practices with Disadvantaged Business Disclosure Participation respect to the Protected and/or Disadvantaged Business Form. Exhibit"A"must be submitted with the bid. Enterprise which the Human Relations Department may Bidder must also submit a copy of the written bid from time to time conduct. submitted by the PBE/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 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 SECTION 9. DEFAULT PROVISIONS 9.01 Remedies SCHEDULE OF EXHIBITS AND ATTACHMENTS \ \ . ^ '.*1/,..‘N ,. < - — - • « . \ - : . � % 7 Work Assignment Dollars Committed Quarter (NTP)to Date CDBG AGREEMENT (FOR ADMINISTRATION OF MORTGAGE LOAN PROGRAM) THIS AGREEMENT is entered into by and between the City of Omaha and Omaha 100 Incorporated, a Nebraska Non-profit Corporation, 2401 Lake Street, Omaha, Nebraska 68111 (sometimes hereinafter referred to as "Omaha 100") 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, for the purposes of benefiting low and moderate income households, eliminating slums and blight and for other urgent community development needs; and, WHEREAS, the City's FY 2008 Consolidated Submission for Community Planning and Development Programs (hereinafter referred to as "Consolidated Plan"), outlining priorities, programs and funding allocations for the 2008 program year, was approved on November 6, 2007, by City Council Resolution No. 1278; and, WHEREAS, Omaha 100 has been authorized to use CDBG funds in the amount of $40,000.00 for operational support for its mortgage lending program; and, will work to create public and private sector partnerships in order to access capital to support development organizations as well as specific projects. Omaha 100 has been successful in fostering a partnership among local area lenders who, in consortia, provide construction and permanent financing for City-sponsored rehabilitation and infill housing programs in North and South Omaha and in working with local non-profit organizations to qualify low income families for home ownership. The FY 2008 CDBG grant will supplement $279,407.00 in other funds for a total program budget of$319,407.00. Omaha 100 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 the Contractor is in compliance. bmission 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 y 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. Firm or Corporate Name Address Telephone Number Department in any reviews of the submit Exhibit "A" Protected and/or Bidder/Contractor's procedures and practices with Disadvantaged Business Disclosure Participation respect to the Protected and/or Disadvantaged Business Form. Exhibit"A"must be submitted with the bid. Enterprise which the Human Relations Department may Bidder must also submit a copy of the written bid from time to time conduct. submitted by the PBE/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any WHEREAS, Omaha 100 has submitted an application that provides for partial financing for the continuation of the operation of its mortgage lending program for the period April 1, 2008 through March 31, 2009 (hereafter referred to as the "Project"); and, WHEREAS, the Consolidated Plan identified that this Project meets Community Development Block Grant national objectives by supporting housing activities that will be occupied by low and moderate income households; and, WHEREAS, the Project is a CDBG-eligible activity in that the Project qualifies as Public Service (24 C.F.R. 570.201 (e)) by providing homeownership assistance and counseling to low and moderate income households and as Acquisition for Rehabilitation (24 C.F.R. 507.202 (b)); and, WHEREAS, the City wishes to enter into an Agreement with Omaha 100 to assist the City in utilizing such CDBG funds; and, WHEREAS, the Omaha 100 Grant Fund was included in the FY 2008 CDBG Program and $40,000.00 was allocated to the Project; and, WHEREAS, Omaha 100 has indicated the total estimated cost to administer the Mortgage Lending Program to be $319,407.00, consisting of a $40,000.00 CDBG Grant and $279,407.00 in the form of private financing; and, WHEREAS, it is in the best interest of the City and the residents thereof that the City enter into an Agreement with Omaha 100 to provide CDBG funding in an amount not to exceed $40,000.00 for the Project. NOW, THEREFORE, IN CONSIDERATION OF THESE MUTUAL COVENANTS, the parties do hereby agree as follows: - 2 - for operational support for its mortgage lending program; and, will work to create public and private sector partnerships in order to access capital to support development organizations as well as specific projects. Omaha 100 has been successful in fostering a partnership among local area lenders who, in consortia, provide construction and permanent financing for City-sponsored rehabilitation and infill housing programs in North and South Omaha and in working with local non-profit organizations to qualify low income families for home ownership. The FY 2008 CDBG grant will supplement $279,407.00 in other funds for a total program budget of$319,407.00. Omaha 100 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 the Contractor is in compliance. bmission 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 y 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. Firm or Corporate Name Address Telephone Number Department in any reviews of the submit Exhibit "A" Protected and/or Bidder/Contractor's procedures and practices with Disadvantaged Business Disclosure Participation respect to the Protected and/or Disadvantaged Business Form. Exhibit"A"must be submitted with the bid. Enterprise which the Human Relations Department may Bidder must also submit a copy of the written bid from time to time conduct. submitted by the PBE/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 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 - Omaha 100 Incorporated, a Nebraska Non-profit Corporation, 2401 Lake Street, Omaha,Nebraska 68111 (see Exhibit "A"). 1.02.1 "Omaha 100" shall mean - Omaha 100 Incorporated, a Nebraska Non- profit 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 Omaha 100. 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 2008 program year for the use specified herein in an amount not to exceed $40,000.00 payable from the CDBG Housing Development Program, Award No. 293, Project No. 2469, subject to the terms, conditions and requirements of said Loan Fund Agreement. 1.07.1 "Grant" shall mean - Community Development Block Grant funds made subject to terms, conditions and provisions of this Agreement. The grant amount of $40,000.00 shall be unsecured. Omaha 100 shall perform Project responsibilities as outlined in Section 2.01 herein during the term of this Agreement. In the event there 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 Omaha 100 to the City. 1.08 "Project Completion" shall mean - the date leveraged funds have been received by the Contractor allocated to the Project, all CDBG funds have been disbursed. 1.09 "Project Close Out" shall mean - the dates all project CDBG funds have been disbursed and City has completed HUD close out procedures (24 CFR 570.509 and OMB Circular A-110 Subpart A (g)) (Exhibit "B"). - 3 - 3. Ensure that the programs of the Planning Department are advertised in the appropriate new media whose markets are targeted toward MBE/WBE. 2 y 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. Firm or Corporate Name Address Telephone Number Department in any reviews of the submit Exhibit "A" Protected and/or Bidder/Contractor's procedures and practices with Disadvantaged Business Disclosure Participation respect to the Protected and/or Disadvantaged Business Form. Exhibit"A"must be submitted with the bid. Enterprise which the Human Relations Department may Bidder must also submit a copy of the written bid from time to time conduct. submitted by the PBE/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 1.10 "Low and Moderate Income Family" shall mean - a family whose annual household income (Attachment 1) does not exceed 80 percent of the median income for the Omaha NE-IA Metropolitan Statistical Area as determined by . HUD (Exhibit "C")(Attachment 1). 1.11 "Client" shall mean - a qualified participant making application to Omaha 100 Mortgage Lending Program. 1.12 "Program Income" shall mean - the gross income received by the Recipient or Subrecipient directly generated from the use of CDBG funds (24 CFR 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 "D" 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. SECTION 2. RESPONSIBILITIES OF CONTRACTOR. 2.01 Overall Project Performance 2.01.1 The Contractor shall use the Grant to support its activity as a community development intermediary as outlined in the Scope of Work (Exhibit "E"), including the continuation of the administration of its Mortgage Lending Program and the marketing of the program to qualified low and moderate income participants (Exhibit "C"). 2.01.2 Using 2008 Grant funds, the Contractor will accomplish the following goals: 2.01.2.1 Number of Maximum Percent of Area Low/Moderate Participants Median Income Permitted 60 80% 2.02 Project Budget 2.02.1 The Contractor asserts that the funding sources and amounts listed below are committed as of the date of Grant/Loan closing with the City. Private funding for this project shall meet or exceed the CDBG participation. FY 2008 CDBG $ 40,000.00 Private Funds $279,407.00 Estimated Project Cost $319,407.00 -4 - 1.08 "Project Completion" shall mean - the date leveraged funds have been received by the Contractor allocated to the Project, all CDBG funds have been disbursed. 1.09 "Project Close Out" shall mean - the dates all project CDBG funds have been disbursed and City has completed HUD close out procedures (24 CFR 570.509 and OMB Circular A-110 Subpart A (g)) (Exhibit "B"). - 3 - 3. Ensure that the programs of the Planning Department are advertised in the appropriate new media whose markets are targeted toward MBE/WBE. 2 y 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. Firm or Corporate Name Address Telephone Number Department in any reviews of the submit Exhibit "A" Protected and/or Bidder/Contractor's procedures and practices with Disadvantaged Business Disclosure Participation respect to the Protected and/or Disadvantaged Business Form. Exhibit"A"must be submitted with the bid. Enterprise which the Human Relations Department may Bidder must also submit a copy of the written bid from time to time conduct. submitted by the PBE/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 2.03 Term of the Agreement 2.03.1 This Agreement shall be in full force and effect beginning April 1, 2008 and shall end on March 31, 2009. Eligible expenditures incurred after April 1, 2008, but prior to execution of the 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 June 30, 2009. SECTION 3. CONDITIONS FOR RECEIPT OF CITY FINANCING. 3.01 Documents 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 2.02.1 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. 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. (Attachment 4) 3.01.3 Funding Compliance Deadline. In the event that all conditions of funding are not met on or before March 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 in the Scope of Work and Operating Budget (Exhibit "E") attached hereto and incorporated herein as though fully set forth. 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 - 5 - e targeted toward MBE/WBE. 2 y 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. Firm or Corporate Name Address Telephone Number Department in any reviews of the submit Exhibit "A" Protected and/or Bidder/Contractor's procedures and practices with Disadvantaged Business Disclosure Participation respect to the Protected and/or Disadvantaged Business Form. Exhibit"A"must be submitted with the bid. Enterprise which the Human Relations Department may Bidder must also submit a copy of the written bid from time to time conduct. submitted by the PBE/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 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. 4.05 Affirmative Marketing Policy. The Contractor agrees to comply with the City's Affirmative Marketing Policy, attached hereto as Exhibit "F" and incorporated herein by this reference as though fully set forth. These affirmative marketing procedures must be employed in the advertising and marketing of this Project. In marketing, the Contractor shall also conform to the nondiscrimination provisions hereinafter set forth in Section 5.05.1.2. 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 - 6 - 5 - e targeted toward MBE/WBE. 2 y 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. Firm or Corporate Name Address Telephone Number Department in any reviews of the submit Exhibit "A" Protected and/or Bidder/Contractor's procedures and practices with Disadvantaged Business Disclosure Participation respect to the Protected and/or Disadvantaged Business Form. Exhibit"A"must be submitted with the bid. Enterprise which the Human Relations Department may Bidder must also submit a copy of the written bid from time to time conduct. submitted by the PBE/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 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 CFR 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. In the event that there is no pay request during any calendar year quarter of the agreement term, the Contractor must submit a report to the City no later than the 15th of the month following the end of that calendar year quarter. All pay requests must be accompanied by an accurate Financial Status Report (Attachment 5). The program reports are required until such time as all funds have been expended and the City issues the final payment to the Contractor. The program reports shall identify the progress/accomplishments of the Contractor on the activities included in this Agreement and on contracts entered into with third parties pursuant thereto. 5.03.2 Participant Report. For each participant in the Project, the Contractor shall report the following information: 5.03.2.1 Name(s) of client(s) 5.03.2.2 Property address 5.03.2.3 Actual household income and calculated as a percent of Median Family Income (MFI) as determined by HUD, income verification forms used in determining MFI (Exhibit ,,C,") 5.03.2.4 Household size 5.03.2.5 Gender of head of household member 5.03.2.6 Ethnicity of head of household (Hispanic/non-Hispanic) 5.03.2.7 Race of head of household 5.03.2.8 Household type (Attachment 6) 5.03.3 Financial Reports. Contractor shall submit financial status reports (OMB Circular A-110) (Exhibit "B") consisting of the following: 5.03.3.1 Completed Financial Status Report (Attachment 5) 5.03.3.2 Income statement delineating the revenue and line item expenditures for Omaha 100. 5.03.3.3 Copy of the monthly check register listing each expenditure by check number, payee, date, and amount. 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 - 7 - siness 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. Firm or Corporate Name Address Telephone Number Department in any reviews of the submit Exhibit "A" Protected and/or Bidder/Contractor's procedures and practices with Disadvantaged Business Disclosure Participation respect to the Protected and/or Disadvantaged Business Form. Exhibit"A"must be submitted with the bid. Enterprise which the Human Relations Department may Bidder must also submit a copy of the written bid from time to time conduct. submitted by the PBE/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 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 March 31, 2014 (OMB Circular A-110) ((Exhibit "B"). In the event the term of the Agreement would be extended, the time frame for record retention would be extended correspondingly. 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. 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. - 8 - . The - 7 - siness 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. Firm or Corporate Name Address Telephone Number Department in any reviews of the submit Exhibit "A" Protected and/or Bidder/Contractor's procedures and practices with Disadvantaged Business Disclosure Participation respect to the Protected and/or Disadvantaged Business Form. Exhibit"A"must be submitted with the bid. Enterprise which the Human Relations Department may Bidder must also submit a copy of the written bid from time to time conduct. submitted by the PBE/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 5.05.1.4 The Contractor and its subcontractors shall furnish to the Human Rights and 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 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 related to paragraphs 5.05.1.1 through 5.05.1.7 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 5.05.1.1 through 5.05.1.7 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 5.05.1.1 through 5.05.1.7 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, Sections 1, 9-26-00). - 9 - y 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. Firm or Corporate Name Address Telephone Number Department in any reviews of the submit Exhibit "A" Protected and/or Bidder/Contractor's procedures and practices with Disadvantaged Business Disclosure Participation respect to the Protected and/or Disadvantaged Business Form. Exhibit"A"must be submitted with the bid. Enterprise which the Human Relations Department may Bidder must also submit a copy of the written bid from time to time conduct. submitted by the PBE/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 5.05.2 Workers' Compensation. The Contractor shall provide Workers' Compensation Insurance coverage for all employees involved in the performance in this Agreement. 5.05.3 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"). 5.05.4 Minority Business/Women Business Enterprise Plan. The Contractor shall make its 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 by minority group members or women. (Attachment 4) 5.05.5 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. 5.05.6 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. - 10 - 9 - y 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. Firm or Corporate Name Address Telephone Number Department in any reviews of the submit Exhibit "A" Protected and/or Bidder/Contractor's procedures and practices with Disadvantaged Business Disclosure Participation respect to the Protected and/or Disadvantaged Business Form. Exhibit"A"must be submitted with the bid. Enterprise which the Human Relations Department may Bidder must also submit a copy of the written bid from time to time conduct. submitted by the PBE/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • 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 this Agreement, as it may apply to the provisions of this Agreement. 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 $40,000.00 in CDBG funds. - 11 - , 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. Firm or Corporate Name Address Telephone Number Department in any reviews of the submit Exhibit "A" Protected and/or Bidder/Contractor's procedures and practices with Disadvantaged Business Disclosure Participation respect to the Protected and/or Disadvantaged Business Form. Exhibit"A"must be submitted with the bid. Enterprise which the Human Relations Department may Bidder must also submit a copy of the written bid from time to time conduct. submitted by the PBE/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 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 may 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: 7.02.1.1 Unacceptable or substandard; or, 7.02.1.2 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: 7.03.1 Receipt of requisite financial status reports, 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 - 12 - rocedures 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 $40,000.00 in CDBG funds. - 11 - , 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. Firm or Corporate Name Address Telephone Number Department in any reviews of the submit Exhibit "A" Protected and/or Bidder/Contractor's procedures and practices with Disadvantaged Business Disclosure Participation respect to the Protected and/or Disadvantaged Business Form. Exhibit"A"must be submitted with the bid. Enterprise which the Human Relations Department may Bidder must also submit a copy of the written bid from time to time conduct. submitted by the PBE/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 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 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 CFR 85.43, Enforcement or CFR 85.44, Termination for Convenience (Exhibit "H", 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 CFR 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 - 13 - 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. Firm or Corporate Name Address Telephone Number Department in any reviews of the submit Exhibit "A" Protected and/or Bidder/Contractor's procedures and practices with Disadvantaged Business Disclosure Participation respect to the Protected and/or Disadvantaged Business Form. Exhibit"A"must be submitted with the bid. Enterprise which the Human Relations Department may Bidder must also submit a copy of the written bid from time to time conduct. submitted by the PBE/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If 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 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 - 14 - ny accounts receivable attributable to the use CDBG funds (24 CFR 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 - 13 - 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. Firm or Corporate Name Address Telephone Number Department in any reviews of the submit Exhibit "A" Protected and/or Bidder/Contractor's procedures and practices with Disadvantaged Business Disclosure Participation respect to the Protected and/or Disadvantaged Business Form. Exhibit"A"must be submitted with the bid. Enterprise which the Human Relations Department may Bidder must also submit a copy of the written bid from time to time conduct. submitted by the PBE/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • 2) Contractor: Teresa C. Hunter, Authorized Representative Omaha 100 Incorporated A Nebraska Non-profit Corporation 2401 Lake Street Omaha,Nebraska 68111 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 hold the Contractor liable, to the extent permitted by Nebraska Law, for any damages caused to the City by reasons of such default and termination. IN WITNESS WHEREOF, the parties have executed this Agreement as of the date indicated below: ATTEST: f CITY OF OMAHA: { //f C T CLERK OF E CITY OF OMAHA MAYOR OF THE FTY OF OMAHA WITNESS: OMA 100 INCORPORATED, a Nebraska Non- rofit Corpo a ion (AS( (—Atui___ By: TERESA C. TER,AUTHORI ED PRESENTA' IVE Ulkitut Date Date PLNAMRI 108 Agreement APPROVED AS TO FORM: °7 '7 ©g . C TY ATTORNEY D e - 15 - ractor 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 - 14 - ny accounts receivable attributable to the use CDBG funds (24 CFR 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 - 13 - 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. Firm or Corporate Name Address Telephone Number Department in any reviews of the submit Exhibit "A" Protected and/or Bidder/Contractor's procedures and practices with Disadvantaged Business Disclosure Participation respect to the Protected and/or Disadvantaged Business Form. Exhibit"A"must be submitted with the bid. Enterprise which the Human Relations Department may Bidder must also submit a copy of the written bid from time to time conduct. submitted by the PBE/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any SCHEDULE OF EXHIBITS Agreement Exhibit Location Description A 1.02 Articles of Incorporation, Bylaws, Corporate Resolution, Board Members B 1.09, 5.01.1, OMB Circular A-110 5.01.2, 5.03.3, 5.04, & 5.05.3 C 1.10, 2.01.1 Median Family Income Chart and 5.03.2.3 D 1.12 Definition—Program Income E 2.01 and 4.01 Scope of Work and Operating Budget F 4.05 Affirmative Marketing Policy G 5.01.2 OMB Circular A-122 H 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 Financial Status Report 6 Household Type Definitions PLNAMR1108 Agreement - 16 - BYLAWS OF OMAHA 100 INCORPORATED ARTICLE I Board of Directors Section 1. Powers. The business of an affairs of Omaha 100 Incorporated - (the "Corporation") shall be conducted by its Board of Directors. • Section 2. Number. The number of Directors shall be not less than three (3). Section 3. Selection; Term. Regular elections of the Board of Directors shall be at the annual meeting of the Board of Directors. In order to be eligible to be elected as a Director, the person must have first his threr her e year (3-year), nterm approved ntb thethe Member. Directors shall be electedto serve a successors have been elected. Directors elected in the interim between annual meetings shall be elected for a term to extend until elected to annual meeting of the•Board of Directors and shall thereafter be eligible to be serve a'three-year (3-year) term or until their successors have been elected. Directors shall be persons broadly representative of the community served by the Corporation and shall be persons with leadership or administrative abilities or both, who are committed to•the goal of furthering the Corporation's charitable purpose. The Board of Directors shall consist of voting and non-voting members. Non-voting members are those representing the City of Omaha, Douglas County, and other public bodies who . are precluded by such bodies from holding Board position or who have been designated as non-voting by the Board. Such non-voting members shall serve in an advisory capacity and shall not be eligible to vote, hold office, or exercise any powers reserved for Directors. Section 4: Removal; Resignation. A Director who shall fail, during any period between the Corporation's annual meetings, to attend one-half or more of the regularly scheduled meetings of the Board may be removed from Board membership b su ch: e year o Board of -Directors upon the approval of the Member as of theendof sooner if it would no longer be possible for such Director to meet this requirement during the remainder of such period. A Director so removed shall be eligible for reinstatement for the remainder of the term being served upon action by the Board of Directors and the. approval of the Member upon a showing of good cause by the Director. In addition, the Board of Directors may, at any regular meeting or special meeting called for such purpose, remove any Director and may accept the resignation of any Director, upon a vote of a majority of the entire Board of Directors and with the approval of the Member. Section 5. Compensation to Directors. No fee, salary, or other compensation shall be paid to any Director, but the expenses of a Director in performing the business of the Corporation may be reimbursed upon authorization by the Board. a ATTACHMENT A - H0C I5225:30. lly entitled to compensation proportionate to its work. Firm or Corporate Name Address Telephone Number Department in any reviews of the submit Exhibit "A" Protected and/or Bidder/Contractor's procedures and practices with Disadvantaged Business Disclosure Participation respect to the Protected and/or Disadvantaged Business Form. Exhibit"A"must be submitted with the bid. Enterprise which the Human Relations Department may Bidder must also submit a copy of the written bid from time to time conduct. submitted by the PBE/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Section 6. Vacancy. Any vacancy occurring in the Board of Directors may be filled by the board of Directors from one or more candidates nominated by the Member. ARTICLE.II Meetings of the Board of Directors Section 1. Meetings. A regular annual meeting of the Board of Directors shall be held in July of each year. The Board may provide for the holding of additional regular meetings which shall no be less than quarterly. Special meetings may be called by the President of the Board whenever,shall be called when reggested in writngeby twosts of (2) he Corporation require the same; and or more Directors. Section 2. Notice. Notice of the scheduling of regular meetings shall be given at least five (5) business days prior to such meeting, and notice of the scheduling and of any special meeting shall be given at least two (2) business days prior to such meeting and shall state the business to be transacted at the special. meeting. The notice shall be in writing and set forth the time, date, place, and agenda of the meeting; however, in the.event of an emergency, such notice may be oral. Such notice may be by mail, telegraph, personal delivery, facsimile, or. through electronic e-mail. If mailed, such notice shall be deemed to be delivered when deposited in the United States mail, properly addressed as appears on the records of the Corporation, with postage prepaid. Any Director may waive notice of a meeting. The attendance of a Director at a meeting shall constitute waiver of notice of such meeting, except where a Director attends a meeting for the express purpose of objecting to the transaction of any business because the meeting is not lawfully called or convened. Any business maybe transacted at any regular or special meeting, of which notice has been given, and at any meeting at which all Directors are present, whether or not notice or waiver thereof has been given. Section 3. Voting; Quorum. . One-third of the Directors in office shall constitute a quorum for the transaction of business. Each Director present shall be entitled to, one (1) vote. Voting by proxy shall not be permitted. Section 4. Manner of Acting. Except as otherwise required by law or by the Articles of Incorporation or Bylaws, the act of the majority of the Directors present at a meeting at which a quorum is present shall be the act of the Board of Directors. Section 5. Dispensing with Meetings. Whenever the vote of the Board of directors at a meeting thereof is required to be taken in connection with any corporate action, the meeting of Directors may be dispensed with and the corporate action may be carried forward if each Director consents in writing to a written vote on the action without a meeting of Directors and to the corporate action being taken. Section 6. No Proxies. If a Director representing a financial institution is unable to attend a meeting of the Board of Directors, he or she is expected to have a representative present at the meeGiXg' The eentitledp t to e otehaalnda ise the status of a not counted for guest at the meeting, is not a proxy, is not purposes of determining whether a quorum exists. OOCS/522530.; 2 it Exhibit "A" Protected and/or Bidder/Contractor's procedures and practices with Disadvantaged Business Disclosure Participation respect to the Protected and/or Disadvantaged Business Form. Exhibit"A"must be submitted with the bid. Enterprise which the Human Relations Department may Bidder must also submit a copy of the written bid from time to time conduct. submitted by the PBE/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • ARTICLE III • Officers of the Corporation Section 1 . Officers. The officers of the Corporation shall consist of a President, a Vice President, a Secretary, and a Treasurer, and such other subordinate officers as may be appointedo dinate offe cersrd ofs DII be°provded �i duties, the BylawsSoaba authorities of officers and sub resolution of the Board of Directors. The the Board ofnt, ViceDi ectorsat the resid annual Secretary, meeting of Treasurer shall be elected from among the Board of Directors for a period of one year (1 year) or until their successors have been elected and have assumed their duties. Section 2. President of the Board. The President of the Board shall interest himself or herself in all affairs of the Corporation; he or she shall preside at all meetings of the Board of Directors. He or she shall appoint all committees and designate all committee chairmen, unless the composition of any committee is specifically provided for in the Articles or these Bylaws, and shall be an ex-officio voting member of all committees. He or she shall do and perform such other duties and responsibilities as are usually incident to the office or as may from time to time be assigned to him or her by the Board of Directors or as may be provided in these Bylaws. Section 3. Vice President of the Board. The Vice P e td t of frthe d and,Board :wd shall act as President of the Board in the absence of the President e acting, shall have all of the power and authority of the President of the Board. The Vice President of the Board shall have such other duties and responsibilities as are usually incident to the office or as from time to time may be assigned to him or her by the Board of Directors or the President of the Board, or as may be provided in these Bylaws. Section 4. Secretary. It shall be the duty of the Secretary to keep an accurate record of accounts and proceedings of all Directors meetings; give all notices required by law, by the Board of Directors, by the Articles of Incorporation, or by these Bylaws; • and assist in keeping the records of the Corporation and its correspondence. The Secretary shall have such other duties and responsibilities and may exercise such other powers as are usually incident to the office or as from time to time may be assigned to him or her by these Bylaws, the Board of Directors, or the President of the Board. The Board of Directors or the President of the Board may delegate all or part of the authority and duties of the Secretary to subordinate officers. Section 5. Treasurer. The Treasurer shall be responsible o n s of all he safekeeping af keepts ing of the Corporation's funds; the full and accurate disbursements of the Corporation, an inventory of assets, and a record of the liabilities of the Corporation; the deposit of all money and other securities in such depositories as may be designated by the Board of Directors; the disbursement of funds of the Corporation as.ordered by the President of the Board or the Board of Directors, taking proper vouchers for disbursements; and the preparation of all statements and reports required by law, by the President of the Board, or by the Board of Directors. The Treasurer shall have such other duties and responsibilities and may exercise such other powers as are usually incident to the office Directors, or the Presidentof te Board time to time e Thee d to him or her by these Bylaws, the Board ofo s DOCS/522530.1 `� E/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Board of Directors or the President of the Board may delegate all or pad of the authority and duties of the Treasurer to subordinate officers. Section 6. Removal Resignation. The Board of Directors, by -a majority vote of the entire Board of Directors at any meeting, y remove mayfrom acceptfthe ce resignation ny officer of subordinate officer of the Corporation, and atany meeting any officer of the Corporation. The Board of Directors may del gaterto any officer the authority to remove or accept the resignation of any Section 7. Vacancies. Any vacancies occurring in the offices of President of the Board, Vice President of the Board, Secretary, or Treasurer of the term of the Board of removal, or otherwise may be filled for the unexpired port Directors at a special meeting called for such purpose, but tors subsequent to the tla ation not be filled until the first annual meeting of the Board of Direc of the office, if the Board of Directors does not deem it advisable to fill the vacancy prior to that meeting. • • ARTICLE IV Committees of the Board of Directors Section 1. Committees. Committees of the Board of Directors shall be standing or special. The Board of Directors or the President of the Coloard oratof Directors matter affecting P y may refer to the proper committee any - rY operations needing study, recommendation, or action. The Corporation'may car out approval through assignment of such responsibility to its responsibilities of review and 9 ................ .. committees or officers as it directs. Section 2. Committee Requirements, Generally. Each standing and f special committee created pursuant to these Bylaws, shall be subject to theg requirements: a. Each Committee member shall have one (1) vote, but there shall be no voting by proxy. All committee business may be transacted by a majority Vote-- - - of members in attendance, a quorum being present, unless otherwise provided for. • b. The procedures for Special Meetings, Article II, Section 1, shall apply in providing notice of Committee meetings. c. Unless otherwise specifically provided under these Bylaws, each committee shall meet upon call by the chairman of the committee. The meeting will be held at the offices of the Corporation at the time and date fixed unless changed by the President of the Board or by the Committee Chairman. d. Each Committee shall maintain minutes of meetings and proceedings. • occsi522E30.1 4 and a record of the liabilities of the Corporation; the deposit of all money and other securities in such depositories as may be designated by the Board of Directors; the disbursement of funds of the Corporation as.ordered by the President of the Board or the Board of Directors, taking proper vouchers for disbursements; and the preparation of all statements and reports required by law, by the President of the Board, or by the Board of Directors. The Treasurer shall have such other duties and responsibilities and may exercise such other powers as are usually incident to the office Directors, or the Presidentof te Board time to time e Thee d to him or her by these Bylaws, the Board ofo s DOCS/522530.1 `� E/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any e. All Committee members shall serve for a period until the next annual meeting of the Board of Directors or such other term as is established by the Board of Directors. f. The Board of Directors may delegate to any standing or special committees or any executive officer, the power to take action in specific instances, except to the extent that the same is reserved to the Board. g. Except as otherwise provided, a majority of voting members of any standing or special committee shall constitute a quorum for the transaction of business. h. Except as otherwise provided, Committee members need not be members of the Board of Directors. The President of the Board shall appoint the members of each committee, and a chairman and vice chairman of the committee. Section 3. Executive Committee. There shall be an Executive en oinitee between of the Board, which shall have all powers to act on behalf of the Corp meetings of the Board of Directors and such other powers in matters which are from time to time delegated to it by the Board of Directors, subject to limitations set by the Board of Directors and by applicable law. The Executive Committee shall consist of the President, Vice President, Secretary, Treasurer, and up to:two (2) At Large Members of the Board. It shall be responsible for the recruitment and nomination of new directors, the nomination of officers, and such other duties as may;be assigned by the-Board- of . -. Directors, the president of the Board, or as may be provided in these Bylaws. ARTICLE V Executive Director of the Member The Executive Director of the Member will be 'responsible for fund raising, providing technical assistance,making recommendations to the Board of Directors, and such other duties that shall be agreed to by the Board of Directors and the Member. ARTICLE VI • Conflict of Interest Section 1. Conflict of Interest Defined. A conflict of interest is defined as the existence of circumstances where the actions of an individual as a Director of the Corporation may have an effect of direct financial snessenefit asso or detriment corporatioe n in individual, member of his or her family, employer, a b he or she owns a substantial interest. Section 2. Prohibited Actions. No Director shall knowingly permit the Corporation to enter into a business transaction with him/her, or with a member of his/her family, employer, business associate ort winith any entity in whi which he/she holds a esubstantial /she is an officer, director, trustee, general manager or ownership interest, without previously informing all persons charged with approving the DOCS/522530.1 d proceedings. • occsi522E30.1 4 and a record of the liabilities of the Corporation; the deposit of all money and other securities in such depositories as may be designated by the Board of Directors; the disbursement of funds of the Corporation as.ordered by the President of the Board or the Board of Directors, taking proper vouchers for disbursements; and the preparation of all statements and reports required by law, by the President of the Board, or by the Board of Directors. The Treasurer shall have such other duties and responsibilities and may exercise such other powers as are usually incident to the office Directors, or the Presidentof te Board time to time e Thee d to him or her by these Bylaws, the Board ofo s DOCS/522530.1 `� E/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • transaction of his/her position or interest and any and all significant facts in connections therewith. No Director shall actively participate in or vote in favor of, a decision by the Board or one of its committees to enter into a business transaction with the Member, a family member, employer, business associate, or with any entity, in which the Director is an officer, director, trustee, general manager or holds a substantial ownership interest and such fact of non-participation and non-voting by the Director shall be entered in the minutes of the meeting by the Board. It is understood that the participation of the banks in the loan pool committee decisions is not viewed as a conflict of interest due to the ownership of the loans by the banks and the consistency of such loans with the mission and policies of the Corporation. ARTICLE VII • Member • Section 1 . Sole Member. The Member of the Corporation shall be Family Housing Advisory Services, Inc., a Nebraska nonprofit corporation. Section 2. Meetings; Voting. - Meetings of the Member shall be held at its offices or at a location designated:in=the.. notice by the -President of the Board of ..-- Directors. The Member may carry out its responsibilities of review and approval at any regular or special meeting of its.Boa.rd..of..Directors. or through assignment of such responsibility to such of its committees or officers as it directs. Such actions shall be deemed to be authorized by the Member if they are approved in writing by the President of the Member, or his or her designee. Section 3. Annual Meeting. The annual meeting of the Member shall be held in .January of each year. Section 4. Special Meetinas. .Special meetings of the Member may be called by the President of the Board of this Corporation, at the request of a majority of this Corporation's Board of Directors, or upon the request of the Member. Section 5. Notice. Notice stating the place, the day, and hour of the annual and any special meeting of the Member, as well as the purposes for which a special meeting has been called, shall be given either personally or by mail to the President of each of the Members not less than ten (10) nor more than fifty (50) days before the date of the meeting. No notice need be given of the annual meeting of the Member. Section 6. Powers of Member. a. Nomination and Approval of Removal. In accordance with these Bylaws, the Member shall have the power to approve the nomination of the Directors of the Corporation and to approve the removal of a Director of the Corporation. b. Aoaroval of Amendments. The Member shall have the power to approve or refuse to approve any amendment to the Corporation's Articles of DOCS/E22530. 6 rd of the liabilities of the Corporation; the deposit of all money and other securities in such depositories as may be designated by the Board of Directors; the disbursement of funds of the Corporation as.ordered by the President of the Board or the Board of Directors, taking proper vouchers for disbursements; and the preparation of all statements and reports required by law, by the President of the Board, or by the Board of Directors. The Treasurer shall have such other duties and responsibilities and may exercise such other powers as are usually incident to the office Directors, or the Presidentof te Board time to time e Thee d to him or her by these Bylaws, the Board ofo s DOCS/522530.1 `� E/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • • Incorporation or to these Bylaws, or any action required to be submitted to and approved by the voting members of a nonprofit corporation under the Nebraska Nonprofit Corporation Act. c. Approval of Budgets and Other Actions. The following actions of the Corporation shall require submission to and approval by the Member: • establishment of a subsidiary or participation as a shareholder, partner, or member of any other entity, • • such other activities as specified in a resolution adopted by the Board • of Directors and approved by the Member from time to time, The Corporation's quarterly financial reports, including balance sheet, statement of income and expenses, and such other financial or operating reports as the Member may require, shall be submitted to the Member for review. Section 7. Dispensing with Meetings. Any action required to be taken at a meeting of the Member, or any action which may be taken at a meeting of the Member, may be taken without a meeting if a consent in writing, setting forth the action so taken, shall be signed by the Member. ARTICLE VIII Miscellaneous • Section 1 . Property of the Corporation. The title to all property of the Corporation, both real and personal, shall be vested in the Corporation. Section 2. Contributions. All contributions of any nature, unless designated for a specific purpose, shall be used for such purposes as the Board of Directors may direct; and in the absence of any direction by the Board, such may be used for the general purposes and in the manner for which the contributions are made. Contributions include bequests and devises under last wills of deceased persons. Section 3. Contracts. The Board of Directors, except as otherwise provided in these Bylaws, may authorize any officer or agent to enter into any contract or execute and deliver any instrument in the name of and on behalf of the Corporation, and such authority may be general or confined to a specific instance, and unless so authorized by the Board of Directors, no officer, agent, or employee shall have any power or authority to bind the Corporation by any contract or engagement, or to pledge its credit, or render it liable pecuniarily for any purpose or to any amount. Section 4. Voting Stock Owned by the Corporation. Unless otherwise ordered by the Board of Directors and except as otherwise limited by the Bylaws, the President shall have power and authority on behalf of the Corporation to vote either in person or by proxy at any meeting of stockholders of any corporation in which this Corporation may hold stock, and at any such meeting may possess and exercise all of the rights and powers incident to the ownership of such stock which, as the owner thereof, this Corporation might have possessed and exercised if present. The Board of Directors 0OC31522530.1 7 ignated by the Board of Directors; the disbursement of funds of the Corporation as.ordered by the President of the Board or the Board of Directors, taking proper vouchers for disbursements; and the preparation of all statements and reports required by law, by the President of the Board, or by the Board of Directors. The Treasurer shall have such other duties and responsibilities and may exercise such other powers as are usually incident to the office Directors, or the Presidentof te Board time to time e Thee d to him or her by these Bylaws, the Board ofo s DOCS/522530.1 `� E/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any may confer like powers upon any other person and may revoke any such powers as -- granted at its pleasure. ARTICLE IX • Indemnification Subject to the limitations provided in this Article aaan ber threatenNebraska ed to be made law, the Corporation shall indemnify any person who was or isparty or is a arty to any threatened, pending or completed action, suit fact that rproceeding, o such personing, s whethero was is p criminal, administrative or investigative by reason of the director, officer employee, or agent of the Corporation or isorwas serving anotheratthec request soof the Corporation as a director, officer, employee or agent ge partnership, joint venture, trust or other enterprise to the fullest tent aer i ed bty s Nebraska law against expenses (including attorney s fees), judgments, in connection with - paid in settlement, actually and reasonably incurred by such -such action, suit or proceeding, if the person acted in good faith and in a manner the e person reasonably believed to be in or not opposed to roc eheinbest had interests reasonablefth Corporation, and, with respect to any criminal action p cause to believe his or her conduct was unlawful. Corporation may advance payments of expenses to the fullest extent permitted by Nebraska ARTICLE X Amendments Thy laws B laws may be amended in any respect, by a majority voteoofsthee fee Board of Directors, at any regular or special meeting of the Board of Directors, p o that a copy of the proposed amendment has been mailed to each member ofdhe Board of directors at least ten days (10 days) prior to final actionby y the approval of the Member, or by action initiated by the Membarr, such Amendments dmmee ens to the proposed amendments may be entertained and acted upon at '3 orized by the Board of Directors, no officer, agent, or employee shall have any power or authority to bind the Corporation by any contract or engagement, or to pledge its credit, or render it liable pecuniarily for any purpose or to any amount. Section 4. Voting Stock Owned by the Corporation. Unless otherwise ordered by the Board of Directors and except as otherwise limited by the Bylaws, the President shall have power and authority on behalf of the Corporation to vote either in person or by proxy at any meeting of stockholders of any corporation in which this Corporation may hold stock, and at any such meeting may possess and exercise all of the rights and powers incident to the ownership of such stock which, as the owner thereof, this Corporation might have possessed and exercised if present. The Board of Directors 0OC31522530.1 7 ignated by the Board of Directors; the disbursement of funds of the Corporation as.ordered by the President of the Board or the Board of Directors, taking proper vouchers for disbursements; and the preparation of all statements and reports required by law, by the President of the Board, or by the Board of Directors. The Treasurer shall have such other duties and responsibilities and may exercise such other powers as are usually incident to the office Directors, or the Presidentof te Board time to time e Thee d to him or her by these Bylaws, the Board ofo s DOCS/522530.1 `� E/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any OMAHA 100 INCORPORATED RESOLVED: 1. The Change of Sponsorship Agreement, as attached hereto, is adopted and approved. 2. The Restated Articles of Incorporation, as attached hereto, are adopted, effective upon and subject to the closing of the Change of Sponsorship Agreement. 3. The Revised Bylaws, as attached hereto, are adopted, effective upon and subject to the closing of the Change of Sponsorship Agreement. • 4. Effective at closing of,the Change of Sponsorship Agreement, the Board of Directors of the Corporation shall consist of: Cindy Nieves Pam Zybult Kathy Kelley Brian Diedrichsen Dave Hartman • Robert Linn Ed Kentch Fr. Tom Fangman Michael MaroneY • Ernest White Dick Hays David Moore Lyle Brehm Robert Peters Richard Schenck All other existing members of the Board of Directors are hereby removed as of such time. . 5. In accordance with the Change of Sponsorship Agreement, the Board of Directors hereby designates the following persons to serve on the Board of Directors of Family Housing Advisory Services, Inc., effective upon Closing: Pam Zybult Ed Kentch Brian Didrichsen Cindy Nieves Ernest White 6.,:. The officers are hereby directed to sign all documents on behalf of the • Corporation and to take all action necessary or appropriate to implement and effectuate the transactions and documents adopted and approved in this Resolution. December 2 , 2002 Cindy Nieve , Omaha 100, Inc . Board Chair noCs;5:2530.. spect, by a majority voteoofsthee fee Board of Directors, at any regular or special meeting of the Board of Directors, p o that a copy of the proposed amendment has been mailed to each member ofdhe Board of directors at least ten days (10 days) prior to final actionby y the approval of the Member, or by action initiated by the Membarr, such Amendments dmmee ens to the proposed amendments may be entertained and acted upon at '3 orized by the Board of Directors, no officer, agent, or employee shall have any power or authority to bind the Corporation by any contract or engagement, or to pledge its credit, or render it liable pecuniarily for any purpose or to any amount. Section 4. Voting Stock Owned by the Corporation. Unless otherwise ordered by the Board of Directors and except as otherwise limited by the Bylaws, the President shall have power and authority on behalf of the Corporation to vote either in person or by proxy at any meeting of stockholders of any corporation in which this Corporation may hold stock, and at any such meeting may possess and exercise all of the rights and powers incident to the ownership of such stock which, as the owner thereof, this Corporation might have possessed and exercised if present. The Board of Directors 0OC31522530.1 7 ignated by the Board of Directors; the disbursement of funds of the Corporation as.ordered by the President of the Board or the Board of Directors, taking proper vouchers for disbursements; and the preparation of all statements and reports required by law, by the President of the Board, or by the Board of Directors. The Treasurer shall have such other duties and responsibilities and may exercise such other powers as are usually incident to the office Directors, or the Presidentof te Board time to time e Thee d to him or her by these Bylaws, the Board ofo s DOCS/522530.1 `� E/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • CHAN GE OF SPONSORSHIP AGREEMENT • This Change of Sponsorship Agreement (the "Agreement") is entered into as of 2002 by and among Family Housing Advisory Services, Inc., a Nebraska non-profit corporation ("FHAS") and Omaha 100 Incorporated, a Nebraska non-profit corporation ("Omaha 100"). RECITALS 1 . Omaha 100 was established to obtain, solicit, facilitate, encourage and otherwise provide financial and funding assistance for non-profit housing groups; to act as a conduit for contribution, financing, 'technical advice and to dth r assis d ll thingsromo private and public institutions for impoverished areas; and generally any nce the overall quality of housing in impoverished neighborhoods. he to people . _ 2. FHAS was established and has aistrengthen tlhpe P ommun ty thro secure ughmaintain decent, safe, and affordable.housing, nd to education, counseling, dispute resolution, and advocacy. 3. FHAS believes that its purposes can best be accomplished he by entering into tot a change of sponsorship agreement with Omaha 100 under e sponsorship of Omaha 100, and Omaha 100 believes that such change of sponsorship will best accomplish the purposes of Omaha 100. NOW, THEREFORE, the parties do hereby agree as follows: 1. Amendment of Organizational Documents of Omaha 100. At Closing, Omaha 100 shall change its governance by taking all corporate action necessary or expedient to adopt Articles of Incorporation and .Restated Bylaws, which result in FHAS becoming the sole voting member of Omaha 100 and FHAS having all the powers of a sole voting member including the right to approve.nominations of those persons to be elected to the board of directors of Omaha 100, all in a form mutually agreed to by the parties. 2. Composition of Board of Directors of Omaha 100. Prior to and as.a condition to Closing,.kHAS and Omaha 100 shall have agreed on the size and identity of the members maha of the Board of Directors of Omaha 100 who shall take office effective as of Closing. f 0 shall take. such actions as necessary to cause pmembers of�hetitute the Board of D�ar ecdto�s Directors of Omaha 100 effective at Closing. Thereafter, shall be appointed in-accordance with the Bylaws of Omaha 100. 3. Composition of Board of Directors of FHAS. Prior to and as a condition of Closing, FHAS and Omaha 100 shall have agreed on the number and identity-.of oa members of the existing Omaha s.0 e board who cause ll become those persons tobe the members of the rd. FHAS shall take such actions a Board of Directors of FHAS effective at Closing. Thereafter, members of the Board of Directors of FHAS shall consist of at least four persons who are also members ber ofwit thethe Bylawsma 100 Board and its Executive Committee, and shall be appointed in accordance of FHAS. DOCK/522530.1 of all statements and reports required by law, by the President of the Board, or by the Board of Directors. The Treasurer shall have such other duties and responsibilities and may exercise such other powers as are usually incident to the office Directors, or the Presidentof te Board time to time e Thee d to him or her by these Bylaws, the Board ofo s DOCS/522530.1 `� E/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • 4. Administrative Services Agreement. At Closing, the parties shall enter into an Administrative Services Agreement in the form attached hereto, pursuant to which FHAS will provide administrative services to Omaha 100. 5. Representations and Warranties. Each party represents and warrants as of the date of this Agreement and as of Closing that: a. It is duly incorporated, validly existing, and in good standing as a Nebraska non-profit corporation. b. It has been determined to be exempt from federal income taxes under Section 501(c)(3) of the Internal 509 ae Code and is not a of the Internal Revenpurivate e Codfe.undation by virtue of qualification under Section c. It has duly authorized, executed, and delivered this Agreement. d. It has the corporate power .and authority to enter into this Agreement and to carry out the terms of this Agreement. The execution and delivery::of this Agreement and the consummation of the transactions contemplatedo th here art byof haVe h p been duly authorized by all necessary corporate action required P • This Agreement constitutes the valid and legally binding obligation of each party and is enforceable against each party; provided, however, such enforceability may be limited by laws relating to bankruptcy, insolvency, and/or creditors rights, and general principles of equity. . ion of this • 6. Covenants. For the period from and afterthings date Of necessary astreasonably , Agreement, each of the parties will take all action and do all requested by another party to consummate and make effective the transaction as described herein. 7. •Closin • . • a. .The Closing shall occur as soon as practicable after all the conditions to Closing have been satisfied, at such time and place as may be mutually agreed to by / • the parties. The parties intend that such date sha ll be within ten (10) days of the C�/ execution of this Agreement. In the event that Closing does not occur byDe mutual teen 5 2002, this Agreement shall be null and void, unless extended by agreement of the parties. b. - At the Closing, Omaha 100 shall: . (i) deliver to FHAS the documents described (in the form specified) in Section 2 • (ii) file, or cause to be filed, concurrently therewith, the Restated Articles of incorporation of Omaha 100 with the Secretary of State of the State of Nebraska. c. It is the intent of the parties to structure the Closing in such a Iu with fashion e that the Articles of Restatement of Omaha 100 may be filed simultaneously ve and exchange of the other documents pertaining to Closing. DCCs/522530.1 HAS effective at Closing. Thereafter, members of the Board of Directors of FHAS shall consist of at least four persons who are also members ber ofwit thethe Bylawsma 100 Board and its Executive Committee, and shall be appointed in accordance of FHAS. DOCK/522530.1 of all statements and reports required by law, by the President of the Board, or by the Board of Directors. The Treasurer shall have such other duties and responsibilities and may exercise such other powers as are usually incident to the office Directors, or the Presidentof te Board time to time e Thee d to him or her by these Bylaws, the Board ofo s DOCS/522530.1 `� E/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • g. Due Dili ence and Conditions to Closing. Omaha 100 has previously provided 00 will FHAS with access to Omaha 100 records. Between re requested. FHAS and (will Oupda e its prior provide any. additional information reasonably q condit n to res ponse onse with any changes to the previous response. As s of O ioha 10 Closing, FHAS shall be satisfied with such responses and- the condition and 9. Miscellaneous. a. Press Releases and Public Announcements. No party shall issue any pre ss release or make any public announcement relating to the transaction without the prior approval of the other. b. No Third Party Beneficiaries. This Agreement shall not confer any rights or remedies upon any person other than the parties and their respective g successors and permitted assigns. c. Entire Agreement. This Agreement constitutes ish s entire re agreement or between the parties and supe��edea�iesy writteri prior uoaoralato the extent such prior representations by or betweenP wayto the subject understandings, agreements, representations are related in any . matter of the transaction. d. Governin__g_Law. This Agreement shall governed by and construed in accordance with the domestic laws of the State of Nebraska. e. Amendment and Waiver. No amendment of any provision of this Agreement shall be valid unless the same shall be default, itin eap d signed nbyoall of the parties, No waiver by any pay of any hereunder shall extend to any prior or subsequent default, misrepresentation, or breach hereunder. art will bear its own costs and expenses (including f. Expenses. Each p y legal fees and expenses) incurred in connection with this Agreement and the transaction. g. Counterparts. This Agreement may be executed in one or more counterparts. IN WITNESS WHEREOF, the parties have executed this Agreement as of the date first written above.- . OMAHA 100 INCORPORATED FAMILY HOUSING ADVISORY ERVICES, INC. n • ll/�, j; F G ItS: r�9 / ooCSi 22:3O. iver to FHAS the documents described (in the form specified) in Section 2 • (ii) file, or cause to be filed, concurrently therewith, the Restated Articles of incorporation of Omaha 100 with the Secretary of State of the State of Nebraska. c. It is the intent of the parties to structure the Closing in such a Iu with fashion e that the Articles of Restatement of Omaha 100 may be filed simultaneously ve and exchange of the other documents pertaining to Closing. DCCs/522530.1 HAS effective at Closing. Thereafter, members of the Board of Directors of FHAS shall consist of at least four persons who are also members ber ofwit thethe Bylawsma 100 Board and its Executive Committee, and shall be appointed in accordance of FHAS. DOCK/522530.1 of all statements and reports required by law, by the President of the Board, or by the Board of Directors. The Treasurer shall have such other duties and responsibilities and may exercise such other powers as are usually incident to the office Directors, or the Presidentof te Board time to time e Thee d to him or her by these Bylaws, the Board ofo s DOCS/522530.1 `� E/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Corporation Inquiry Page 1 of 4 Page 1 �1liclifitillIcliacieiiiiiIIIiiiii Pas 4 _ _ _ . DMRHR 100 INCORPORATED _ - FUed' 02/70,2003 D2.o2 PM ARTICLES OF RESTATEMENT OF OMAHA 100 INCORPORATED The undersigned, being the duly elected and acting President of Omaha 100 Incorporated ("the Corporation"), a nonprofit corporation organized and existing-under _ the laws of the State of Nebraska, hereby executes and adopts on behalf of the Corporation these Articles of Restatement pursuant to Section 21-19,110 of the Nebraska Nonprofit Corporation Act, Neb.Rev.Stat.§§21-1901 et seq.(the'Act"),and hereby declares and certifies the following: _ - - - -- . 1. The name of the Corporation is"Omaha 100 incorporated". _ -- - 2. The original Articles of Incorporation of the Corporation were filed with the Secretary of State of the State of Nebraska on November 19, 1990 (the "Articles of _ Incorporation").. 3. These Articles of Restatement contain amendments to the Articles of __. _ incorporation, which amendments have been duly adopted by the Board of Directors, - there being no members entitled to vote, on December 2,2002. _ _ - 4. These Articles of Restatement have been duly executed by the President of the Corporation and, upon filing with the Secretary of State of the State of Nebraska in accordance with Sections 21-1903 and 21-19,110 of the Act (the "Effective Time"), _ _ shall thenceforth supersede the Corporation's Articles of Incorporation and shall, as they may thereafter be amended or supplemented in accordance with their terms and _ - _ applicable law, be the Articles of Incorporation of the Corporation. - 6. The text of the Articles of Incorporation of the Corporation_is hereby amended and restated to read in its entirety as set forth in the attached Restated _ _. Articles of Incorporation. The undersigned further declares, affirms, acknowledges, and certifies, under penalty of perjury, that this is the act and deed of the undersigned and that the _ _ _. facts stated herein are true, and accordingly has hereunto set his hand this 2nd day of December,2002. \-f�igav Preent DOCSJ522530.1 littps://www.nebraska.goy/sos/core/corpsearch.cgi?orderid=91671&pin=39523658&docnu... 7/3/2007 • (ii) file, or cause to be filed, concurrently therewith, the Restated Articles of incorporation of Omaha 100 with the Secretary of State of the State of Nebraska. c. It is the intent of the parties to structure the Closing in such a Iu with fashion e that the Articles of Restatement of Omaha 100 may be filed simultaneously ve and exchange of the other documents pertaining to Closing. DCCs/522530.1 HAS effective at Closing. Thereafter, members of the Board of Directors of FHAS shall consist of at least four persons who are also members ber ofwit thethe Bylawsma 100 Board and its Executive Committee, and shall be appointed in accordance of FHAS. DOCK/522530.1 of all statements and reports required by law, by the President of the Board, or by the Board of Directors. The Treasurer shall have such other duties and responsibilities and may exercise such other powers as are usually incident to the office Directors, or the Presidentof te Board time to time e Thee d to him or her by these Bylaws, the Board ofo s DOCS/522530.1 `� E/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Corporation Inquiry Page Lor4 Page 2 RESTATED ARTICLES OF INCORPORATION OF OMAHA 100 INCORPORATED ARTICLE I Name The name of the Corporation is Omaha 100 incorporated. ARTICLE Ii Duration The period of the Corporation's existence is perpetual. ARTICLE IiI Purposes The Corporation is organized exclusively for charitable and educational purposes. These purposes are: 1 To obtain,solicit,facllltate, encourage and otherwise provide financTaai.and. _ funding assistance for non-profit housing groups; to act as a conduit for contribution, financing,technical advice and other assistance from private and public institutions for Impoverished areas; and generally to do any and all things to enhance the overall quality of housing in impoverished neighborhoods. — 2. To solicit and receive contributions, gifts, grants, devises, or bequests of real or personal property, or both, from individuals, foundations, partnerships, associations,governmental bodies,public or private corporations and other entitles,and agencies,in furtherance of the above purposes. 3. To do everything necessary, proper, advisable and convenient for the accomplishment of the purposes set forth above, and to do all other things incidental thereto or connected therewith which are not forbidden by the laws of the State of Nebraska or by these Articles of incorporation. ARTICLE iV Limitations Notwithstanding any other provisions of these Articles, 1. The Corporation shall not carry on any other activities not permitted to be carried on by (a)a corporation that qualifies as an exempt organization under Section 501(c)(3) of the Code or (b)a corporation, contributions to which are deductible under Section 170(c)(2)of the Code. _ — 2. No part of the net earnings of this Corporation shall inure to the benefit of, nor be distributable to, any member, director, officer of the Corporation,-or any private oocsl52263D., hops://www.nebraska.gov/sus/eorp/corpsearch.egi?orderid=91671&pin=3952365 8&docnu... 7/3/2007 set his hand this 2nd day of December,2002. \-f�igav Preent DOCSJ522530.1 littps://www.nebraska.goy/sos/core/corpsearch.cgi?orderid=91671&pin=39523658&docnu... 7/3/2007 • (ii) file, or cause to be filed, concurrently therewith, the Restated Articles of incorporation of Omaha 100 with the Secretary of State of the State of Nebraska. c. It is the intent of the parties to structure the Closing in such a Iu with fashion e that the Articles of Restatement of Omaha 100 may be filed simultaneously ve and exchange of the other documents pertaining to Closing. DCCs/522530.1 HAS effective at Closing. Thereafter, members of the Board of Directors of FHAS shall consist of at least four persons who are also members ber ofwit thethe Bylawsma 100 Board and its Executive Committee, and shall be appointed in accordance of FHAS. DOCK/522530.1 of all statements and reports required by law, by the President of the Board, or by the Board of Directors. The Treasurer shall have such other duties and responsibilities and may exercise such other powers as are usually incident to the office Directors, or the Presidentof te Board time to time e Thee d to him or her by these Bylaws, the Board ofo s DOCS/522530.1 `� E/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Corporation Inquiry Page 3 of 4 Page 3 individual, except that reasonable compensation may be paid for services rendered to or for the Corporation. - - 3. No substantial part of the activities of this Corporation shall involve carrying on propaganda or otherwise attempting to influence legislation., nor shall this Corporation participate or intervene in (including the publishing or distributing of statements)any political campaign on behalf of any candidate for public office. ARTICLE V Powers Subject to the foregoing limitations,the Corporation shall have and exercise all powers and rights conferred upon nonprofit corporations by the Nebraska Nonprofit Corporation Act and any enlargement of such powers conferred by subsequent legislative acts. in addition, the Corporation shall have and exercise all powers and rights not otherwise denied nonprofit corporations by the laws of the State of Nebraska which are necessary, proper, advisable or convenient for the accomplishment of the purposes set forth above in Article III. _ -. _. - - ARTICLE VI Board of Directors The affairs of the Corporation shall be managed by a Board of Directors that shall have and shall exercise the powers of the Corporation. The number, qualifications, term,method of acting,appointment, and removal shall be fixed by the Bylaws. ARTiCLE VII Bylaws to Regulate Internal Affairs The Bylaws of the Corporation shall regulate the Internal affairs of tie Corporation, except any provisions hereinafter set forth for the distribution of assets on dissolution or final liquidation. Bylaws may be adopted,amended,or repealed by action of the Board of Directors at any meeting subject to approval by the Member, or by action initiatedby the Member. _ - - ARTICLE VIIi . Member The Member of this Corporation shall be Family Housing Advisory Service, Inc., a Nebraska nonprofit corporation. The Member shall have the right to approve all amendments to the Articles of incorporation and to the Bylaws of the Corporation, to authorize any dissolution, consolidation or merger of the Corporation, and such other rights and powers as are specified by laws and in these Articles of incorporation or in -- the Bylaws of the Corporation. ARTICLE IX Distribution of Assets on Dissolution or Final Liquidation The Corporation is irrevocably dedicated_to and operated exclusively for the purposes above stated, and no_part of the net income of the Corporation shall be _ 00CS1522630.1 - 2 https;//www.nebraska.gov/sos/core/corpsearch.egi?orderid=91671&pin 39523658&docnu... 7/3/2007 es of Restatement of Omaha 100 may be filed simultaneously ve and exchange of the other documents pertaining to Closing. DCCs/522530.1 HAS effective at Closing. Thereafter, members of the Board of Directors of FHAS shall consist of at least four persons who are also members ber ofwit thethe Bylawsma 100 Board and its Executive Committee, and shall be appointed in accordance of FHAS. DOCK/522530.1 of all statements and reports required by law, by the President of the Board, or by the Board of Directors. The Treasurer shall have such other duties and responsibilities and may exercise such other powers as are usually incident to the office Directors, or the Presidentof te Board time to time e Thee d to him or her by these Bylaws, the Board ofo s DOCS/522530.1 `� E/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any �+ Corporation Inquiry rage ut•-I- Page 4 distributed or inure to the benefit of any private individual; provided, however, that the -- Corporation may pay reasonable compensation for services rendered and make payments and distributions which further the purposes set forth in Aovise rticl Illl. forl. pon on dissolution of the Corporation, the Member, after paying or making p payment of all liabilities of the Corporation, shall dispose of all of the assets of the - Corporation exclusively for the purposes of the r on In such to h mach nner as shall or at that time qualify under Section 501(c)(3 ) of the Code organizations as shall at that time qualify as an exempt organization or organizations under Section 501(c)(3)of the Code, or to the federal government,or to a state or local government,for a public purpose,:as the Member shall determine. — ARTICLE X Amendments These_Articles may be amended upon adopt on b the Board of the Member Di ectors of a _ the manner resolution setting forth the amendment and upon approval by _ provided by law,or by action initiated by the Member. ARTICLE XI Limitation of Liability The directors, officers, the Member, any of the Member's directors, officers, or subsidiary corporations, and their successors or any- of their organizations and _agencies, shall not be liable for the debts, liabilities or obligations_of the Corporation, and the private property of such persons, corporations, organizations and agencies _ shall not be subject to the payment of corporate debts. • • ARTICLE XII Nonprofit Corporation This Corporation intends to become, and is organized under the Nebraska Nonprofit Corporation Act,as amended. The Corporation is a public benefit corporation. • DOCSI672530.1 3 http s://www.nebraska.gov/sos/core/corpsearch.egi?orderid=91671&pin=3 95 23 65 8&docnu... 7/3/2007 authorize any dissolution, consolidation or merger of the Corporation, and such other rights and powers as are specified by laws and in these Articles of incorporation or in -- the Bylaws of the Corporation. ARTICLE IX Distribution of Assets on Dissolution or Final Liquidation The Corporation is irrevocably dedicated_to and operated exclusively for the purposes above stated, and no_part of the net income of the Corporation shall be _ 00CS1522630.1 - 2 https;//www.nebraska.gov/sos/core/corpsearch.egi?orderid=91671&pin 39523658&docnu... 7/3/2007 es of Restatement of Omaha 100 may be filed simultaneously ve and exchange of the other documents pertaining to Closing. DCCs/522530.1 HAS effective at Closing. Thereafter, members of the Board of Directors of FHAS shall consist of at least four persons who are also members ber ofwit thethe Bylawsma 100 Board and its Executive Committee, and shall be appointed in accordance of FHAS. DOCK/522530.1 of all statements and reports required by law, by the President of the Board, or by the Board of Directors. The Treasurer shall have such other duties and responsibilities and may exercise such other powers as are usually incident to the office Directors, or the Presidentof te Board time to time e Thee d to him or her by these Bylaws, the Board ofo s DOCS/522530.1 `� E/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any OMAI IA . 1 0 0 'iuui■ - nr . IF m PARTICIPATING Omaha 100, Inc. FINANCIAL • INSTITUTIONS CORPORATE RESOLUTION First National Bank of Omaha I, .Ernest White, do hereby certify that I am the duly elected Secretary of Commercial Federal Bank Omaha 100, Inc. a Nebraska not-for-profit corporation; authorized to conduct business US Bank in the State of Nebraska, and that,the following is a copy of the Resolution adopted at Wells Fargo Bank Nebraska a meeting of the Board of Directors of said corporation, held May 6, 2004. - American National Bank • :Great Western Bank Security National Bank ofOmaha WHEREAS;the Bylaws of Omaha 100, Inc.provide that the Board of Marine Bank Directors May authorize any officer or agent of Omaha 100, Inc. to enter into any - Tierone Bank contract or execute and deliver any instrument in the name of and on behalf of the • Pier 1 National Bank Corporation and such authority may be general or combined to a specific instance; MORTGAGE LENDING WHEREAS, it is the intention.of the Board to make a general grant of PROGRAM authority to the Executive Director of the..Corporation to enter, into,any'contract or execute and deliver any instrument in the name of and on behalf of the,Corporation; .2414 Lake Street umaha,Nebraska 68111 NOW, THEREFORE,BE IT RESOLVED that:Teresa C. Hunter, as Executive . Phone (402)342 3773 Director/CEO,.and any agent she may designate in writing, has the general approval of the Board of Directors to-enter into any contract or execute and deliver any instrument Fax (402) 342-3277 in the name of and on•behalf of the Corporation provided that any such contract or instrument-will not bind the corporation for a period longer than twenty-four months. METRO 100 AN OMAHA 100 I do hereby further certify that since the adoption of this Resolution, it has been COUNCIL BLUFFS BRANCH neither revoked nor amended;and, I do hereby further certify that, Cindy, Nieves is 10 South 4th Street the elected President of the Omaha 100, Inc. Board of Directors, and that Ernest • Council Bluffs,IA 51503 White is the elected Secretary, and that they are-now, respectively President.and Secretary of Omaha 100;Inc. . Phone (712) 256-3035 • . Fax (712) 322-4443 . Witness my hand and the seal of Omaha 100, Inc. this 6th day of May 2004. Ilame para un interprete , - en espanol (� (402)546-1013 6ti.r -� \' Fax:(402)734-8887 Ernest White, Secretary A COMMUNITY Omaha 100, Inc. . DEVELOPMENT FINANCIAL INSTITUTION CERTIFIED BY THE UNITED STATES DEPARTMENT OF THE TREASURY A Subsidary of FAMILY HOUSING ADVISORY SERVICES,INC. e filed simultaneously ve and exchange of the other documents pertaining to Closing. DCCs/522530.1 HAS effective at Closing. Thereafter, members of the Board of Directors of FHAS shall consist of at least four persons who are also members ber ofwit thethe Bylawsma 100 Board and its Executive Committee, and shall be appointed in accordance of FHAS. DOCK/522530.1 of all statements and reports required by law, by the President of the Board, or by the Board of Directors. The Treasurer shall have such other duties and responsibilities and may exercise such other powers as are usually incident to the office Directors, or the Presidentof te Board time to time e Thee d to him or her by these Bylaws, the Board ofo s DOCS/522530.1 `� E/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 2008 OMAHA 100 BOARD OF DIRECTORS Teresa C. Hunter, Executive Director/CEO Family Housing Advisory Services 2401 Lake Street, Omaha, NE 68111 (402) 934-7926 (402)934-7928,fax Board Member g00, '19g,5 y# X B`usiii ess "' O. is ��Narrie< k �:�.$� �alheld ���` .W�e,� ,4:. .� .:r� ��� ..C,on:�act�trfc�rrnatjo ��� '**n`� Bank of the West Cindy Nieves President 13506 West Maple Rd. Omaha, NE 68164; wp: 827-2543; fax: 493-9680 First National Bank of Omaha Ed Kentch Vice-President 1620 Dodge St., LM-11 Omaha, NE 68102; wp: 633-3189;fax: 633-7426 American National Bank Ernest White Secretary 3147 Ames Ave. Omaha, NE 68111; wp: 451-5100;fax: 457-1065 Tier One Bank David Hartman Treasurer 2625 S. 140th St. Omaha, NE 68144; wp: 554-8060; fax: 554-7339 Great Western Bank Barb Plott . P. O. Box 4070 Omaha, NE 68104; wp: 293-7412;fax: 552-1289 Omaha/Douglas Civic Center Kathy Kelley 1819 Farnam St., Suite LC2 Omaha, NE 68183; wp: 444-6237;fax: 444-6559 Omaha Economic Development Corporation Michael Maroney 2221 N. 24th St. Omaha, NE 68111; wp: 346-2300;fax: 346-3368 Sacred Heart Parish Father Tom 2207 Wirt Street Fangman Omaha, NE 68110; wp: 451-5755;fax: 451-1731 • US Bank Jeff Bakewell 8800 West Center Rd. Omaha, NE 68124; wp: 399-2747;fax: 399-2778 Wells Fargo Bank Richard Schenck 4650 S. 24th St. Omaha, NE 68107; wp: 536-2329; fax: 536-2812 Commerce Bank Robert Linn 3930 S. 147th St. Omaha, NE 68144; wp: 691-7801;fax: 691-7834/691-7894 U pdatedlReprinted_May08_mdhm s Resolution, it has been COUNCIL BLUFFS BRANCH neither revoked nor amended;and, I do hereby further certify that, Cindy, Nieves is 10 South 4th Street the elected President of the Omaha 100, Inc. Board of Directors, and that Ernest • Council Bluffs,IA 51503 White is the elected Secretary, and that they are-now, respectively President.and Secretary of Omaha 100;Inc. . Phone (712) 256-3035 • . Fax (712) 322-4443 . Witness my hand and the seal of Omaha 100, Inc. this 6th day of May 2004. Ilame para un interprete , - en espanol (� (402)546-1013 6ti.r -� \' Fax:(402)734-8887 Ernest White, Secretary A COMMUNITY Omaha 100, Inc. . DEVELOPMENT FINANCIAL INSTITUTION CERTIFIED BY THE UNITED STATES DEPARTMENT OF THE TREASURY A Subsidary of FAMILY HOUSING ADVISORY SERVICES,INC. e filed simultaneously ve and exchange of the other documents pertaining to Closing. DCCs/522530.1 HAS effective at Closing. Thereafter, members of the Board of Directors of FHAS shall consist of at least four persons who are also members ber ofwit thethe Bylawsma 100 Board and its Executive Committee, and shall be appointed in accordance of FHAS. DOCK/522530.1 of all statements and reports required by law, by the President of the Board, or by the Board of Directors. The Treasurer shall have such other duties and responsibilities and may exercise such other powers as are usually incident to the office Directors, or the Presidentof te Board time to time e Thee d to him or her by these Bylaws, the Board ofo s DOCS/522530.1 `� E/DBE subcontractor to the Bidder or other verification in writing from the B. PBE/DBE Reporting and Record Keeping Requirements. PBE/DBE subcontractor that said subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular NO. A-110 -- Uniform Administrative Requirements for Grants and Agreements ... Page 1 of 30 EX if/6 ir tA. oFFtcE OF k' Q s cr ' • '1y1 "N .j ��t? r {�1 tG , CIRCULAR A-no • REVISED 11/19/93 As Further Amended 9/30/99 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. http://www.whitehouse.gov/omb/circulars/a110/a 1 1 0.html 6/23/2006 d subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 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/a 110/al 1 0.html 6/23/2006 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. http://www.whitehouse.gov/omb/circulars/a110/a 1 1 0.html 6/23/2006 d subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 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.whi tehouse.gov/omb/circulars/a110/a 1 l 0.html 6/23/2006 f 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/a 110/al 1 0.html 6/23/2006 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. http://www.whitehouse.gov/omb/circulars/a110/a 1 1 0.html 6/23/2006 d subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreements ... Page 4 of 30 _.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 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. http://www.whitehouse.gov/omb/circulars/a110/a 1 1 0.html 6/23/2006 d subcontractor has agreed to perform the subcontracting work 1. The Contractor shall submit periodic reports of identified in the bid submitted by the Bidder. contracting with Protected and/or Disadvantaged Business Enterprises in such form and manner and at b. If Bidder fails to meet the goals set forth above, such time as prescribed by the City of Omaha(Exhibit Good Faith Efforts Documentation must be "C" is currently required to be submitted within ten submitted with bid. (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 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 regulations. (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 renuired. http://www.whitehouse.gov/omb/circulars/a110/all0.html 6/23/2006 (10) calendar days following the end of each calendar quarter,from the start of the project). c. Also, prior to award of this contract, all Bidders must submit Exhibit "B" Contractor Employment 2. The Contractor and subcontractors shall permit Data Form with the bid. access to their books, records and accounts by the Human Relations Director or a designated d. The Bidder and any of its subcontractors that have representative for purpose of investigation to been designated by the Bidder as PBE and/or DBE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreements ... Page 6 of 30 • (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 organisations(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 http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006 BE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • Circular No. A-1 10 -- Uniform Administrative Requirements for Grants and Agreements ... Page '7 of 30 (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 http://www.whitehouse.gov/omb/circulars/a110/al 1 0.html 6/23/2006 defined in 37 CFR part 401,"Rights to Inventions Made by Nonprofit Organizations and Small Business Firms Under Government Grants,Contracts, and http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006 BE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreements ... Page 8 of 30 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 1 320, "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 nonprocurement 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 o.r 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 http://www.whitehouse.gov/omb/circulars/a110/al l0.htm1 6/23/2006 l Business Firms Under Government Grants,Contracts, and http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006 BE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular No. ti-11 u -- Uniform Administrative Requirements for Grants and Agreements ... Page 9 of 30 • 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 Prog rams." (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 CFR 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/all 0.html 6/23/2006 eral 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 http://www.whitehouse.gov/omb/circulars/a110/al l0.htm1 6/23/2006 l Business Firms Under Government Grants,Contracts, and http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006 BE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreemen... Page 10 of 30 (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. • http://Www.whitehouse.gov/omb/circulars/al 10/al 1 0.html 6/23/2006 d 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 http://www.whitehouse.gov/omb/circulars/a110/al l0.htm1 6/23/2006 l Business Firms Under Government Grants,Contracts, and http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006 BE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular No. A-110 --Uniform Administrative Requirements for Grants and Agreemen... Page 11.of 30 (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. http://www.whitehouse.gov/omb/circulars/a110/a110.html • 6/23/2006 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. • http://Www.whitehouse.gov/omb/circulars/al 10/al 1 0.html 6/23/2006 d 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 http://www.whitehouse.gov/omb/circulars/a110/al l0.htm1 6/23/2006 l Business Firms Under Government Grants,Contracts, and http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006 BE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreemen... Page 12 of 30 (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. http://www.whitehouse.gov/omb/circulars/a 110/al 1 0.html 6/23/2006 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. • http://Www.whitehouse.gov/omb/circulars/al 10/al 1 0.html 6/23/2006 d 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 http://www.whitehouse.gov/omb/circulars/a110/al l0.htm1 6/23/2006 l Business Firms Under Government Grants,Contracts, and http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006 BE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular No. A-110-- Uniform Administrative Requirements for Grants and A.greemen... Page .13 of 30 (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/a110/a110.html 6/23/2006 ondition 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. http://www.whitehouse.gov/omb/circulars/a 110/al 1 0.html 6/23/2006 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. • http://Www.whitehouse.gov/omb/circulars/al 10/al 1 0.html 6/23/2006 d 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 http://www.whitehouse.gov/omb/circulars/a110/al l0.htm1 6/23/2006 l Business Firms Under Government Grants,Contracts, and http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006 BE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreemen... Page 14 of 30 (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 http://www.whitehouse.gov/omb/circulars/a110/a110.html 6/23/2006 gram evaluation purposes whenever appropriate. http://www.whitehouse.gov/omb/circulars/a110/a110.html 6/23/2006 ondition 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. http://www.whitehouse.gov/omb/circulars/a 110/al 1 0.html 6/23/2006 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. • http://Www.whitehouse.gov/omb/circulars/al 10/al 1 0.html 6/23/2006 d 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 http://www.whitehouse.gov/omb/circulars/a110/al l0.htm1 6/23/2006 l Business Firms Under Government Grants,Contracts, and http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006 BE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • Circular No. A-110 -- 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. • http://www.whitehouse.gov/omb/circulars/a110/al 10.htm1 6/23/2006 e Federal Government is liquidated. (i)Standards governing the use of banks and other institutions as depositories of funds advanced under awards are as follows. • http://Www.whitehouse.gov/omb/circulars/al 10/al 1 0.html 6/23/2006 d 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 http://www.whitehouse.gov/omb/circulars/a110/al l0.htm1 6/23/2006 l Business Firms Under Government Grants,Contracts, and http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006 BE ascertain compliance with these specified numbers of in the contract work. In any case, Exhibits"A"and"B>, PBE/DBE's that were contracted; must be submitted with the bid. If the information so (2) A description of the information provided to submitted indicates that the City of Omaha goals will PBE/DBE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreemen... Page 16 of 30 _.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. http://www.whitehouse.gov/omb/circulars/al 10/al 1 0.html 6/23/2006 BE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreemen... Page'17 of 30 (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. http://www.whitehouse.gov/omb/circulars/a110/al10.html 6/23/2006 g 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. http://www.whitehouse.gov/omb/circulars/al 10/al 1 0.html 6/23/2006 BE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreemen... Page 18 of 30 • (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 http://www.whitehouse.gov/ombicirculars/al 10/a 110.html 6/23/2006 t 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. http://www.whitehouse.gov/omb/circulars/a110/al10.html 6/23/2006 g 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. http://www.whitehouse.gov/omb/circulars/al 10/al 1 0.html 6/23/2006 BE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Lirculai No. A-11U -- Uniform Administrative Requirements for Grants and Agreemen... Page 19 of 30 • 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 shall 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." • http://www.whitehouse.gov/omb/circulars/a110/a110.html 6/23/2006 rwise 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 1 0.html 6/23/2006 BE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreeinen... Page 20 of 30 (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. http://www.Whitehouse.gov/omb/circulars/a 110/a 1 10.html 6/23/2006 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." • http://www.whitehouse.gov/omb/circulars/a110/a110.html 6/23/2006 rwise 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 1 0.html 6/23/2006 BE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Lircurar No. r1.-1 iu -- Uniform Administrative Requirements for Grants and Agreemen... Page 21 of 30 _.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. http://wvvw.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006 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." • http://www.whitehouse.gov/omb/circulars/a110/a110.html 6/23/2006 rwise 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 1 0.html 6/23/2006 BE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreemen... Page 22 of 30 (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. http://www.whitehouse.gov/omb/circulars/a110/a110.html 6/23/2006 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. http://wvvw.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006 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." • http://www.whitehouse.gov/omb/circulars/a110/a110.html 6/23/2006 rwise 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 1 0.html 6/23/2006 BE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any �ircui lvu. tY-i i u -- Utvtorm Administrative Requirements for Grants and Agreemen... Page 23 of 30 _.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„iromontc oc rlolinaQtori in Cortinn 9R http://www.whitehouse.gov/omb/circulars/a 110/a110.html 6/23/2006 rce 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/a110/a110.html 6/23/2006 rwise 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 1 0.html 6/23/2006 BE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreemen... Page 24 of 30 (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 aaencv shall require recipients to submit the SF-269 or SF-269A (an http://www.whitehouse.gov/omb/circulars/a110/a110.html 6/23/2006 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„iromontc oc rlolinaQtori in Cortinn 9R http://www.whitehouse.gov/omb/circulars/a 110/a110.html 6/23/2006 rce 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/a110/a110.html 6/23/2006 rwise 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 1 0.html 6/23/2006 BE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any --'un uonu itarruni.snauve theyuirements for Ira rs anu Sigreemerl... Page 25 of 30 • 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 litigation. claims or audit findinos involvino the records have been resolved and final action • www.w 'te htt ://p hi house.gov/omb/circulars/a110la110.htm1 6/23/2006 �, ct, program,subaward,function or activity supported by the award. Recipients shall monitor subawards to ensure subrecipients have met the audit ran„iromontc oc rlolinaQtori in Cortinn 9R http://www.whitehouse.gov/omb/circulars/a 110/a110.html 6/23/2006 rce 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/a110/a110.html 6/23/2006 rwise 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 1 0.html 6/23/2006 BE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreemen... Page 26 of 30 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 basis 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/circulars/a110/a110.html 6/23/2006 erly 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 litigation. claims or audit findinos involvino the records have been resolved and final action • www.w 'te htt ://p hi house.gov/omb/circulars/a110la110.htm1 6/23/2006 �, ct, program,subaward,function or activity supported by the award. Recipients shall monitor subawards to ensure subrecipients have met the audit ran„iromontc oc rlolinaQtori in Cortinn 9R http://www.whitehouse.gov/omb/circulars/a 110/a110.html 6/23/2006 rce 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/a110/a110.html 6/23/2006 rwise 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 1 0.html 6/23/2006 BE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 1 rrvura,. ivL). 4,-1 ,v -- urntorrim Aanun.strative Kequirements for Grants aria Agreemen.... Page 27 of 30 (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://wvvw.whitehouse.gov/omb/circulars/a110/a110.html 6/23/2006 y 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 litigation. claims or audit findinos involvino the records have been resolved and final action • www.w 'te htt ://p hi house.gov/omb/circulars/a110la110.htm1 6/23/2006 �, ct, program,subaward,function or activity supported by the award. Recipients shall monitor subawards to ensure subrecipients have met the audit ran„iromontc oc rlolinaQtori in Cortinn 9R http://www.whitehouse.gov/omb/circulars/a 110/a110.html 6/23/2006 rce 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/a110/a110.html 6/23/2006 rwise 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 1 0.html 6/23/2006 BE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreeinen... Page 28 of 30 • 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.html 6/23/2006 ent 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://wvvw.whitehouse.gov/omb/circulars/a110/a110.html 6/23/2006 y 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 litigation. claims or audit findinos involvino the records have been resolved and final action • www.w 'te htt ://p hi house.gov/omb/circulars/a110la110.htm1 6/23/2006 �, ct, program,subaward,function or activity supported by the award. Recipients shall monitor subawards to ensure subrecipients have met the audit ran„iromontc oc rlolinaQtori in Cortinn 9R http://www.whitehouse.gov/omb/circulars/a 110/a110.html 6/23/2006 rce 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/a110/a110.html 6/23/2006 rwise 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 1 0.html 6/23/2006 BE's regarding the plans and not be met, the Bidder shall submit good faith efforts specifications for portions of the work to be documentation with their bid. The evidence must show performed; and to the City of Omaha's satisfaction that the bidder has (3) A detailed statement of the reasons why in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Ldreuta;. ivu. ri-i -- untl:orm Aamtnistrative xequirements Tor t_irants anti tigreemen.... rage z or iu 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 provisioh 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 1/2 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. Clean1Air 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/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • Circular No. A-110 -- Uniform Admiriistrative Requirements for Grants and Agreemen... Page 30 of 3U 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/a 1 1 0/a 110.html 6/23/2006 onstruction, 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 provisioh 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 1/2 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. Clean1Air 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/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any _ 1 EA H la / / C � (1.) 00 0 o O o 0 o CD o 00 0 o O � 4 .0 o 0 0 0 0 cn O` o v1 0 o v, 5 a, O 00 d^ do in v1 O en 00 en [� •--� .0) O d' -� O d' c d' N O l� M ON \0 N Cli Lei N 00 N •> 0 CS O v1 ',C r 00 00 O\ O\ 0 N M M 'o O cn N 69 69 69 69 69 69 69 69 69 64 69 69 69 �"O 0 > aj N kin Pe E E 69 cd O a O O 0 0 0 O 0 0 0 0 O O O y - > 0 O O O 0 O 0 0 O 0 O O 0 :d 0 t d- .� v1 00 N \C M t"-- 0 d' ;:->, l� M O r- N t� M o0 en O1 d• O v1 00 c� O d' ,40 r- t- 00 00 C' O\ 0 — C O 69 69 69 69 69 69 69 69 69 69 •-- •--- Q .b .-� 69 69 69 .cd y 'O C N • t ca cd 0 N CD ,CD C., CD CD O CD CD CD, CD O 0 a) cVd 0 kr) 0 0 0 0 0 0 0 v1 V1 e O^ ent� O N 0 ON N v1 [� O enE N o l� N 00 M o0 M l0 O tel Q\ M 00 N -cry 54- O M d' d' v1 If `O c- t- r o0 00 O\ O y O C 0 00 69 69 69 69 69 69 69 69 69 69 69 69 69 U I-+ 00 0..) U 69 a+ •� a - F-' U A O E a' o 0 0 0 0 0 0 0 0 0 0 0 0 o 0 F" cty v1 0 O o ul o o vl vl o O O E H p'1p a in O. N .O v1 - .0 O v1 O 0 v1 vn J 0 O. 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M d' 0 N Lin p N N N N N N N r1 M M N \ L3-4 C en 69 69 69 69 69 69 69 69 69 69 69 69 69 O = O cd O 'b N O y cOd 0 t an .0 p F- i/l 0 0 N M d• v1 00 ON O � N M U 4: O 3 U • ao E :� E � N Z .0 cct W 69 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. Clean1Air 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/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • EXHIBIT 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 c = 0 0 0 0 0 0 0 0 00 00 .''E xi x+ N:,',.' M N 00 M oho" v ON NO N 0 °' ti N N M M M M d• d' d' d' cn cn vc 0 U 4" t edC) 69 69 69 69 69 69 69 69 69 69 69 69 69 cd w .0 C1 O O o O 4, O O O O 0 O O O O O O O (0) V O O v1 � v1 In 0 O 0 O vl 0 v1 bA c M O �C N 00 d �C c p„ 0 d' `O 00 0 ••-+ M in \O 00 O1 •--. M d' 0 N Lin p N N N N N N N r1 M M N \ L3-4 C en 69 69 69 69 69 69 69 69 69 69 69 69 69 O = O cd O 'b N O y cOd 0 t an .0 p F- i/l 0 0 N M d• v1 00 ON O � N M U 4: O 3 U • ao E :� E � N Z .0 cct W 69 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. Clean1Air 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/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Exhibit "E" • Omaha 100, Incorporated Scope of Work Revised 4/1/2008 Omaha 100, Incorporated (Omaha 100, Inc.), was approved as a 501-(c) (3) non-profit on March 22, 1991 Established through the leadership of Holy Name Housing Corporation (HNHC), Omaha 100, Inc., is based on a model of community development intermediaries successful in other cities across the country. The need for such an intermediary was evident from the experience of HNHC. in successfully developing affordable housing. As a community development intermediary, Omaha 100, Inc., will: 1) Provide homeownership opportunities, which enable low and moderate income borrowers to purchase and occupy as their principal place of residence structurally safe and sanitary homes at an affordable cost; and, 2) Acquire and re-sell City-assisted foreclosure properties; and, 3) Provide technical assistance to neighborhood groups and community development organizations, creating or increasing the capacity of the organization to carry on development activities; and, 4) Foster public and private sector partnerships in order to create access to capital, which will support development or organizations and specific projects. The geographic boundaries for Omaha 100, Inc., primarily consist of the neighborhoods that are east of 72nd Street to the Missouri River, north to Interstate 680, and south to Harrison Street. Method of Accomplishing Goal The goal of the organization is to finance 60 target area mortgage loans, which consist of conventional loans, Nebraska Investment Finance Authority loan products, underwrite loans for the City of Omaha Affordable Housing Program, and other approved mortgage loan products. This goal is accomplished by aligning the organization with the non-profit developers to further rehabilitate or construct new homes. In addition, the organization will assist with coordinating the supportive service resources of the other non-profits that would help the clients in the home buying process. A) Because the majority of homeownership referrals come from the non-profit. developers, Omaha 100, Inc. has the responsibility of accepting mortgage loan applications from their clients. After the initial loan intake, Omaha 100, Inc., staff provides clients with a thorough understanding of the available loan products. Omaha 100 Incorporated Scope of Work Page 1 of 3 he 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 c = 0 0 0 0 0 0 0 0 00 00 .''E xi x+ N:,',.' M N 00 M oho" v ON NO N 0 °' ti N N M M M M d• d' d' d' cn cn vc 0 U 4" t edC) 69 69 69 69 69 69 69 69 69 69 69 69 69 cd w .0 C1 O O o O 4, O O O O 0 O O O O O O O (0) V O O v1 � v1 In 0 O 0 O vl 0 v1 bA c M O �C N 00 d �C c p„ 0 d' `O 00 0 ••-+ M in \O 00 O1 •--. M d' 0 N Lin p N N N N N N N r1 M M N \ L3-4 C en 69 69 69 69 69 69 69 69 69 69 69 69 69 O = O cd O 'b N O y cOd 0 t an .0 p F- i/l 0 0 N M d• v1 00 ON O � N M U 4: O 3 U • ao E :� E � N Z .0 cct W 69 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. Clean1Air 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/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any The mortgage loan process includes the following: requesting third-party verifications, determining the client's affordability, credit worthiness, housing and debt ratios, awareness of median household income requirements for the program and subordinate financing, as well as other recommendations to ensure the loan file meets appropriate underwriting policies. B) Omaha 100, Inc. requires the clients to attend homebuyer education from HUD approved counseling providers. Also, clients may meet with Family Housing Advisory Services Housing Counselors to address areas of concern on the credit report, which require documentation. In this meeting the client reviews and establishes a monthly budget, which is included in the loan file and reviewed by the Loan Committee. This loan committee is comprised of representatives from the participating lenders of the Omaha 100, Inc., consortium. C) Omaha 100, Inc. will provide down payment assistance to eligible clients receiving a mortgage loan through its affordable housing programs. These funds will assist the clients with their down payment, eligible and reasonable closing costs, and pre-paid expenses. These funds will assist in removing the obstacles of accumulating adequate funds to close on a mortgage loan. The down payment assistance funds may come from, but are not limited to, one or more of the following sources: the Nebraska Affordable Housing Trust Fund, the Federal Home Loan Bank of Topeka, and/or the City of Omaha Affordable Housing Program. D) Omaha 100, Inc. will provide a mortgage rehabilitation loan that will assist current homeowners with required or necessary repairs to the property. A qualified inspector will independently inspect the property, and scope of work will be developed. The clients will choose a qualified contractor to complete the • work. These private consortium lender funds will be loaned directly to the client. The rehabilitation work will be required to pass a final inspection. E) Omaha 100, Inc. will provide deferred payment loans to eligible clients receiving mortgage financing through its affordable housing programs. These funds will reduce the amount needed for the first mortgage in order to increase housing affordability for the client. These funds will also allow clients to purchase a home in which minor repairs are needed and to complete needed or required repairs. The deferred payment loans will be applied in accordance with all applicable guidelines of the City of Omaha and/or other private funding sources. Omaha 100, Inc., will underwrite City funded homebuyer loans and will receive an additional payment for each loan in an amount approved by the City of Omaha. These additional payments will be included as soft costs to the rehabilitation or new construction budget and will be paid to Omaha 100, Inc., as each loan is closed. Omaha 100 Incorporated Scope of Work Page 2 of 3 d' cn cn vc 0 U 4" t edC) 69 69 69 69 69 69 69 69 69 69 69 69 69 cd w .0 C1 O O o O 4, O O O O 0 O O O O O O O (0) V O O v1 � v1 In 0 O 0 O vl 0 v1 bA c M O �C N 00 d �C c p„ 0 d' `O 00 0 ••-+ M in \O 00 O1 •--. M d' 0 N Lin p N N N N N N N r1 M M N \ L3-4 C en 69 69 69 69 69 69 69 69 69 69 69 69 69 O = O cd O 'b N O y cOd 0 t an .0 p F- i/l 0 0 N M d• v1 00 ON O � N M U 4: O 3 U • ao E :� E � N Z .0 cct W 69 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. Clean1Air 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/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any If repairs are needed or required, a scope of work will be developed and a qualified inspector will be involved. The client will select a qualified contractor, and a final inspection will be required to complete the rehabilitation process. All repairs will be completed in accordance with the City of Omaha housing codes. Omaha 100 Incorporated Scope of Work Page 3 of 3 come E 2.01 and 4.01 Scope of Work and Operating Budget F 4.05 Affirmative Marketing Policy G 5.01.2 OMB Circular A-122 H 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 Financial Status Report 6 Household Type Definitions PLNAMR1108 Agreement - 16 - E5cfliff3/T—F CITY OF OMAHA AFFIRMATIVE MARKETING POLICY AND MONITORING PROCEDURES Effective: October 1, 1999 Revised: May 1,2008 Affirmative Marketing Policy In furtherance of the City of Omaha's commitment to non-discrimination and equal opportunity in housing, the City of Omaha establishes procedures to affirmatively market units constructed or rehabilitated under any City-assisted program or project. These procedures are intended to further the objectives of Title VIII of the Civil Rights Act of 1968 and Executive Order 11063. It is the affirmative marketing goal of the City of Omaha to assure that individuals who normally might not apply for vacant rehabilitated or constructed units because of their race or ethnicity: • know about the vacancies • feel welcome to apply • have the opportunity to rent or purchase the units This policy will be carried out through the following procedures: 1. Informing the public, potential tenants and owners about federal fair housing laws and affirmative marketing policies • The City of Omaha will inform the public, potential tenants, purchasers and owners about its affirmative marketing policy, Title VIII and Executive Order 11063. • The City will place public notices in the Omaha World Herald and the North Omaha Star to inform owners of the program. • City representatives will meet with property owners and assist them in preparing program applications as requested and necessary. • Owners selected for a rehabilitation program shall notify in-place tenants in writing of their involvement in the program and provide them with the following options: 1. Remain in the present unit during rehabilitation. 2. Move temporarily to another unit within the project while his/her unit is being rehabilitated. 3. Permanently relocate or voluntarily abandon the unit during the rehabilitation. • Owners shall post the HUD Equal Housing Opportunity Logo in the project building and display the Fair Housing Poster in their rental office. 1 Revised 5/1/08 EQUAL HOUSING OPPORTVFIITY ts affordable housing programs. These funds will reduce the amount needed for the first mortgage in order to increase housing affordability for the client. These funds will also allow clients to purchase a home in which minor repairs are needed and to complete needed or required repairs. The deferred payment loans will be applied in accordance with all applicable guidelines of the City of Omaha and/or other private funding sources. Omaha 100, Inc., will underwrite City funded homebuyer loans and will receive an additional payment for each loan in an amount approved by the City of Omaha. These additional payments will be included as soft costs to the rehabilitation or new construction budget and will be paid to Omaha 100, Inc., as each loan is closed. Omaha 100 Incorporated Scope of Work Page 2 of 3 d' cn cn vc 0 U 4" t edC) 69 69 69 69 69 69 69 69 69 69 69 69 69 cd w .0 C1 O O o O 4, O O O O 0 O O O O O O O (0) V O O v1 � v1 In 0 O 0 O vl 0 v1 bA c M O �C N 00 d �C c p„ 0 d' `O 00 0 ••-+ M in \O 00 O1 •--. M d' 0 N Lin p N N N N N N N r1 M M N \ L3-4 C en 69 69 69 69 69 69 69 69 69 69 69 69 69 O = O cd O 'b N O y cOd 0 t an .0 p F- i/l 0 0 N M d• v1 00 ON O � N M U 4: O 3 U • ao E :� E � N Z .0 cct W 69 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. Clean1Air 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/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • Owners shall use media accessible to minorities when advertising the availability of units. • Owners shall use the Equal Housing Opportunity logo, slogan or statement in all advertising. • Owners shall maintain a non-discriminatory hiring policy. • Owners shall adopt a fair housing policy. 2. Informing low- and moderate-income persons about available units Property Owners having vacant units may call the Omaha Housing Authority (OHA) at 444-6900 and place units on OHA's "Available Unit" list. This list is distributed to families who have received Certificates of Family Participation and are looking for units to rent. The listing will remain on the "Available" list for 35 calendar days, then be removed. If still vacant, the property may be relisted. If the property is not listed with OHA when rehabilitated or constructed units are available for initial occupancy, the owner shall inform the following outreach agencies and/or other agencies of this fact in writing and submit a copy of the letters to the City of Omaha, Planning Department, Housing and Community Development Division, Loan Section, 1819 Farnam Street, Room 1111, Omaha, Nebraska, 68183. Chicano Awareness Center, Inc. Urban League of Nebraska 4821 South 24th Street 3022 North 24th Street Omaha,NE 68107 Omaha,NE 68111 Family Housing Advisory Services Community Alliance 2401 Lake Street 4001 Leavenworth Street Omaha,NE 68111 Omaha,NE 68105 Eastern Nebraska Human Services Heartland Family Service 900 South 74th Plaza, Suite 200 2101 South 42"d Street Omaha,NE 68114 Omaha,NE 68105 Greater Omaha Community Action Heartland Family Service 2406 Fowler Avenue 6720 North 30th Street Omaha,NE 68111 Omaha,NE 68112 Greater Omaha Community Action Heartland Family Service 5002 South 24th Street, Suite 203 2580 South 90th Street Omaha,NE 68111 Omaha,NE 68124 League of Human Dignity Heartland Family Service 5513 Center Street 11212 Davenport Street Omaha,NE 68106 Omaha,NE 68154 South Omaha Affordable Housing Corp. Heartland Family Service 2401 Lake Street, Suite 201 116 E. Mission Avenue Omaha,NE 68107 Bellevue,NE 68005 2 Revised 5/1/08 EQUAL HOUSING OPPQRTV"ITY in which minor repairs are needed and to complete needed or required repairs. The deferred payment loans will be applied in accordance with all applicable guidelines of the City of Omaha and/or other private funding sources. Omaha 100, Inc., will underwrite City funded homebuyer loans and will receive an additional payment for each loan in an amount approved by the City of Omaha. These additional payments will be included as soft costs to the rehabilitation or new construction budget and will be paid to Omaha 100, Inc., as each loan is closed. Omaha 100 Incorporated Scope of Work Page 2 of 3 d' cn cn vc 0 U 4" t edC) 69 69 69 69 69 69 69 69 69 69 69 69 69 cd w .0 C1 O O o O 4, O O O O 0 O O O O O O O (0) V O O v1 � v1 In 0 O 0 O vl 0 v1 bA c M O �C N 00 d �C c p„ 0 d' `O 00 0 ••-+ M in \O 00 O1 •--. M d' 0 N Lin p N N N N N N N r1 M M N \ L3-4 C en 69 69 69 69 69 69 69 69 69 69 69 69 69 O = O cd O 'b N O y cOd 0 t an .0 p F- i/l 0 0 N M d• v1 00 ON O � N M U 4: O 3 U • ao E :� E � N Z .0 cct W 69 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. Clean1Air 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/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Nebraska Commission for the Deaf Heartland Family Service 1313 Farnam on the Mall 302 American Parkway Omaha,NE 68102 Papillion,NE 68046 Omaha Association for the Blind Holy Name Housing Corporation 1024 South 32nd Street 3014 North 45th Street Omaha,NE 68105 Omaha,NE 68104 Great Plains Chapter Mayor's Commission for Citizens Paralyzed Veterans of America with Disabilities 7612 Maple Street 1819 Farnam Street, Room 304 Omaha,NE 68134 Omaha,NE 68183 3. Record Keeping The Owner shall keep records of the following: • Local media advertisements of the vacant unit • Contact dates with outreach agencies and Omaha Housing Authority • Correspondence informing outreach agencies of vacancies • Race and other demographic data of occupants and persons inquiring about availability of units • Tenant Survey, utility allowance and income determination forms signed and dated by Owner • Name and age of all household members • Verified income for each household • Copy of lease 4. Assessment of Actions The Owner's affirmative marketing efforts will be assessed by the City to: • determine whether Owners have affirmatively marketed vacant units to individuals who normally might not apply; and, • determine whether a sufficient number of racial and ethnic families have applied for vacant units The City will take corrective action if it is found that property owners are not carrying out established procedures of the City's Affirmative Marketing Policy and Monitoring Procedures. A3 Revised 5/1/08 EQUAL HOUSING OPPQRTUMITV Action Heartland Family Service 2406 Fowler Avenue 6720 North 30th Street Omaha,NE 68111 Omaha,NE 68112 Greater Omaha Community Action Heartland Family Service 5002 South 24th Street, Suite 203 2580 South 90th Street Omaha,NE 68111 Omaha,NE 68124 League of Human Dignity Heartland Family Service 5513 Center Street 11212 Davenport Street Omaha,NE 68106 Omaha,NE 68154 South Omaha Affordable Housing Corp. Heartland Family Service 2401 Lake Street, Suite 201 116 E. Mission Avenue Omaha,NE 68107 Bellevue,NE 68005 2 Revised 5/1/08 EQUAL HOUSING OPPQRTV"ITY in which minor repairs are needed and to complete needed or required repairs. The deferred payment loans will be applied in accordance with all applicable guidelines of the City of Omaha and/or other private funding sources. Omaha 100, Inc., will underwrite City funded homebuyer loans and will receive an additional payment for each loan in an amount approved by the City of Omaha. These additional payments will be included as soft costs to the rehabilitation or new construction budget and will be paid to Omaha 100, Inc., as each loan is closed. Omaha 100 Incorporated Scope of Work Page 2 of 3 d' cn cn vc 0 U 4" t edC) 69 69 69 69 69 69 69 69 69 69 69 69 69 cd w .0 C1 O O o O 4, O O O O 0 O O O O O O O (0) V O O v1 � v1 In 0 O 0 O vl 0 v1 bA c M O �C N 00 d �C c p„ 0 d' `O 00 0 ••-+ M in \O 00 O1 •--. M d' 0 N Lin p N N N N N N N r1 M M N \ L3-4 C en 69 69 69 69 69 69 69 69 69 69 69 69 69 O = O cd O 'b N O y cOd 0 t an .0 p F- i/l 0 0 N M d• v1 00 ON O � N M U 4: O 3 U • ao E :� E � N Z .0 cct W 69 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. Clean1Air 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/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Affirmative Marketing Policy Monitoring Procedures l. Duties and Responsibilities of the Owner a) The Owner shall post the HUD Equal Housing Opportunity Logo in the project building and in the rental or sales office. b) The Owner shall submit to the City a copy of all letters notifying the outreach agencies of vacancies. Outreach agencies may include, but are not limited to, the agencies listed in Item 2, Page 2. c) The Owner shall submit to the City a copy of all advertisements placed in the local newspapers. All advertisements must include the Equal Housing Opportunity Logo, Slogan or Statement. d) The Owner shall submit to the City a Demographics for Applicant, attached as Exhibit 1, which includes the name, racial/ethnic characteristics, income and family size for each person responding to the advertisement. e) The Owner shall meet with each in-place tenants of the occupied vacant units and complete a Tenant Survey, utility allowance and computing annual income form. A copy of each form is attached and marked Exhibit 2. f) The Owner shall submit to the City the original Tenant Survey, utility allowance, income determination form (signed and dated by Owner) and a copy of the lease agreement and retain a copy for proper record keeping. Forms must be updated on lease anniversary date and submitted to the City. g) The Owner shall provide each in-place tenant in the project with a copy of the City of Omaha's written Tenant Assistance Policy (TAP) and shall advise said tenant(s) of the impact of the project on him or her. The Owner shall provide the TAP to the tenant immediately after submission of the Owner's application for participation in the City's program. h) After completion of the project, the Owner shall submit a Tenant Survey, utility allowance and income determination form (signed and dated by Owner) for each occupied unit and a copy of the lease agreement. i) Owner shall insure that the rents, including utilities and Median Family Income, are consistent with the terms and conditions in the approved Agreement between the Owner and the City of Omaha 4 Revised 5/1/08 EQUAL HOUSING OPPORTVNITY 6 E. Mission Avenue Omaha,NE 68107 Bellevue,NE 68005 2 Revised 5/1/08 EQUAL HOUSING OPPQRTV"ITY in which minor repairs are needed and to complete needed or required repairs. The deferred payment loans will be applied in accordance with all applicable guidelines of the City of Omaha and/or other private funding sources. Omaha 100, Inc., will underwrite City funded homebuyer loans and will receive an additional payment for each loan in an amount approved by the City of Omaha. These additional payments will be included as soft costs to the rehabilitation or new construction budget and will be paid to Omaha 100, Inc., as each loan is closed. Omaha 100 Incorporated Scope of Work Page 2 of 3 d' cn cn vc 0 U 4" t edC) 69 69 69 69 69 69 69 69 69 69 69 69 69 cd w .0 C1 O O o O 4, O O O O 0 O O O O O O O (0) V O O v1 � v1 In 0 O 0 O vl 0 v1 bA c M O �C N 00 d �C c p„ 0 d' `O 00 0 ••-+ M in \O 00 O1 •--. M d' 0 N Lin p N N N N N N N r1 M M N \ L3-4 C en 69 69 69 69 69 69 69 69 69 69 69 69 69 O = O cd O 'b N O y cOd 0 t an .0 p F- i/l 0 0 N M d• v1 00 ON O � N M U 4: O 3 U • ao E :� E � N Z .0 cct W 69 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. Clean1Air 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/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 2. Duties and Responsibilities of the City a) The City shall assess the affirmative marketing procedures to determine whether the Owner has affirmatively marketed the vacant units by monitoring the Owner's performance in carrying out the Duties and Responsibilities of the Owner as outlined in Section 1. b) The City shall assess the affirmative marketing efforts of the Owner to determine whether a sufficient number of racial and ethnic families have applied for vacant units. This determination will be made by reviewing the information provided on the Demographics Form for Applicant and Tenant Survey Form to determine the proportion of racial/gender participation versus overall participation. c) The City shall take the following corrective action if it is found that the Owner is not carrying out established procedures of affirmatively marketing units: • Notify the Owner in writing of any violations of the Owner's Duties and Responsibilities. • The Owner will be given thirty (30) days upon receipt of written notification to provide evidence of compliance. Upon the Owner's request, the City will provide technical assistance. • If the Owner fails to comply with the Affirmative Marketing Policy and Monitoring Procedures, the City may declare the loan/grant in default. 5 Revised 5/1/08 EQUAL HOUSING OPPORTUNITY l provide each in-place tenant in the project with a copy of the City of Omaha's written Tenant Assistance Policy (TAP) and shall advise said tenant(s) of the impact of the project on him or her. The Owner shall provide the TAP to the tenant immediately after submission of the Owner's application for participation in the City's program. h) After completion of the project, the Owner shall submit a Tenant Survey, utility allowance and income determination form (signed and dated by Owner) for each occupied unit and a copy of the lease agreement. i) Owner shall insure that the rents, including utilities and Median Family Income, are consistent with the terms and conditions in the approved Agreement between the Owner and the City of Omaha 4 Revised 5/1/08 EQUAL HOUSING OPPORTVNITY 6 E. Mission Avenue Omaha,NE 68107 Bellevue,NE 68005 2 Revised 5/1/08 EQUAL HOUSING OPPQRTV"ITY in which minor repairs are needed and to complete needed or required repairs. The deferred payment loans will be applied in accordance with all applicable guidelines of the City of Omaha and/or other private funding sources. Omaha 100, Inc., will underwrite City funded homebuyer loans and will receive an additional payment for each loan in an amount approved by the City of Omaha. These additional payments will be included as soft costs to the rehabilitation or new construction budget and will be paid to Omaha 100, Inc., as each loan is closed. Omaha 100 Incorporated Scope of Work Page 2 of 3 d' cn cn vc 0 U 4" t edC) 69 69 69 69 69 69 69 69 69 69 69 69 69 cd w .0 C1 O O o O 4, O O O O 0 O O O O O O O (0) V O O v1 � v1 In 0 O 0 O vl 0 v1 bA c M O �C N 00 d �C c p„ 0 d' `O 00 0 ••-+ M in \O 00 O1 •--. M d' 0 N Lin p N N N N N N N r1 M M N \ L3-4 C en 69 69 69 69 69 69 69 69 69 69 69 69 69 O = O cd O 'b N O y cOd 0 t an .0 p F- i/l 0 0 N M d• v1 00 ON O � N M U 4: O 3 U • ao E :� E � N Z .0 cct W 69 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. Clean1Air 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/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any EXHIBIT 1 CITY OF OMAHA DEMOGRAPHICS FORM FOR APPLICANTS Loan No. Date No. of Vacant Units Owner Project Address Person Completing Person's Phone No. This Report Home: Work Race/Ethnicity Family Monthly Of Head of Applicant Size Income Household NOTE: This form is a list of everyone who inquired about renting or purchasing the unit(s). 1E1 EQUAL HOUSING OPPORTUNITY Revised 5/1/08 OMB Circular A-122 H 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 Financial Status Report 6 Household Type Definitions PLNAMR1108 Agreement - 16 - t,:'ircutar A-izz, host Yrinciples for Non-Profit Organizations Page 1 of 34 EIHIBITG • . fit, c: To. f;i• • €f OFFICE OF r41 "•.t„:!-404 MANAGEMENT AND BUDGET e; 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 N Z .0 cct W 69 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. Clean1Air 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/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122, Cost Principles for Non-Profit Organizations Page 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 A Al http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 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 N Z .0 cct W 69 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. Clean1Air 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/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 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/a 122_2004.html 7/19/2006 ,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 N Z .0 cct W 69 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. Clean1Air 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/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122, Cost Principles for Non-Profit Organizations Page 4 of 34 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 http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 h 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/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 1 Circular A-124, 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.Allocation of Indirect Costs and Determination of Indirect Cost Rates http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 - I 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 http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 h 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/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122, Cost Principles for Non-Profit Organizations Page 6 of 34 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 http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 and regulatory provisions,costs are reasonable and http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 h 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/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122, Cost Principles for Non-Profit Organizations Page 8 of 34 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 forilitioc tclonhnno ovnoneoe onrl tho li4c orc nrnrotcrl inrliirirf, cc direct rnetc to corh rotonnnr and in http://www.whitehouse.gov/omb/circulars/a122/al22 2004.html 7/19/2006 ovements 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 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 http://wvvw.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 http://www.whitehouse.gov/omb/circulars/a122/al22 2004.html 7/19/2006 ovements 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122, Cost Principles for Non-Profit Organizations Page 10 of 34 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 http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 eans 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 http://wvvw.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 http://www.whitehouse.gov/omb/circulars/a122/al22 2004.html 7/19/2006 ovements 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122, Cost Principles for Non-Profit Organizations Page 11 of 34 • 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 allowability of certain items of cost. These principles applywhether 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. http://www.whitehouse.gov/omb/circulars/a122/al22 2004.html 7/19/2006 nd 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 http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 eans 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 http://wvvw.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 http://www.whitehouse.gov/omb/circulars/a122/al22 2004.html 7/19/2006 ovements 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122, Cost Principles for Non-Profit Organizations Page 12 of 34 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 uncollectabie 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. http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 orting 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 http://wvvw.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 http://www.whitehouse.gov/omb/circulars/a122/al22 2004.html 7/19/2006 ovements 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any (2ircuiar A-IZL, Lost Principles for Non-Profit Organizations Page 13 of 34 • • 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 member's 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. Allowability. 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. http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 d,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 http://wvvw.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 http://www.whitehouse.gov/omb/circulars/a122/al22 2004.html 7/19/2006 ovements 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • Circular A-122, Cost Principles for Non-Profit Organizations Page 14 of 34 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 pursuant to an established plan followed by the organization so consistently as to imply, in effect, an agreement to make such payment. http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 t 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 http://wvvw.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 http://www.whitehouse.gov/omb/circulars/a122/al22 2004.html 7/19/2006 ovements 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122, Cost Principles for Non-Profit Organizations Page 15 of 34 • 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. http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 agreement entered into in good faith between the organization and the employees before the services were rendered, or pursuant to an established plan followed by the organization so consistently as to imply, in effect, an agreement to make such payment. http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 t 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 http://wvvw.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 http://www.whitehouse.gov/omb/circulars/a122/al22 2004.html 7/19/2006 ovements 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122, Cost Principles for Non-Profit Organizations Page 16 of 34 (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 judicial or 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 (al. (b). (cl or(d). http://www.whitehouse.gov/omb/circulars/a122/a 122_2004.html 7/19/2006 tions to the organization. http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 agreement entered into in good faith between the organization and the employees before the services were rendered, or pursuant to an established plan followed by the organization so consistently as to imply, in effect, an agreement to make such payment. http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 t 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 http://wvvw.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 http://www.whitehouse.gov/omb/circulars/a122/al22 2004.html 7/19/2006 ovements 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122, 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: http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 a122 2004.html 7/19/2006 t 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 http://wvvw.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 http://www.whitehouse.gov/omb/circulars/a122/al22 2004.html 7/19/2006 ovements 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • Circular A-122, Cost Principles for Non-Profit Organizations Page 18 of 34 (1)The cost of 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 nerennnol rnac,dfanfc anrd nthor ckillorl anrd„nclrillorf Iahnr The%roll,o of thoco con,iroc is nnf roimhnrc,hto http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 7/19/2006 http://www.whitehouse.gov/omb/circulars/a122/al22 2004.html 7/19/2006 ovements 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 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) aggregate The re ate 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 http://www.whitehouse.gov/omb/circulars/a 122/a122_2004.html 7/19/2006 on 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 nerennnol rnac,dfanfc anrd nthor ckillorl anrd„nclrillorf Iahnr The%roll,o of thoco con,iroc is nnf roimhnrc,hto http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 7/19/2006 http://www.whitehouse.gov/omb/circulars/a122/al22 2004.html 7/19/2006 ovements 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122,Cost Principles for Non-Profit Organizations Page 20 of 34 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 http://www.whitehouse.gov/omb/circulars/a 122/a122_2004.html 7/19/2006 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 nerennnol rnac,dfanfc anrd nthor ckillorl anrd„nclrillorf Iahnr The%roll,o of thoco con,iroc is nnf roimhnrc,hto http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 7/19/2006 http://www.whitehouse.gov/omb/circulars/a122/al22 2004.html 7/19/2006 ovements 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 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 http://www.whitehouse.gov/omb/circulars/a 122/a122_2004.html 7/19/2006 ain or loss is processed through a depreciation account and is reflected in the depreciation http://www.whitehouse.gov/omb/circulars/a 122/a122_2004.html 7/19/2006 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 nerennnol rnac,dfanfc anrd nthor ckillorl anrd„nclrillorf Iahnr The%roll,o of thoco con,iroc is nnf roimhnrc,hto http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 7/19/2006 http://www.whitehouse.gov/omb/circulars/a122/al22 2004.html 7/19/2006 ovements 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122, 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 be 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)costing over$10 million where the http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 reciation account and is reflected in the depreciation http://www.whitehouse.gov/omb/circulars/a 122/a122_2004.html 7/19/2006 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 nerennnol rnac,dfanfc anrd nthor ckillorl anrd„nclrillorf Iahnr The%roll,o of thoco con,iroc is nnf roimhnrc,hto http://www.whitehouse.gov/omb/circulars/a122/a122 2004.html 7/19/2006 7/19/2006 http://www.whitehouse.gov/omb/circulars/a122/al22 2004.html 7/19/2006 ovements 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122, 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 non-profit 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 ....-....-a- I'l..aal.....- ----:-♦ -t:-:a:-1 ..-..:..-..�aJL..a:--- J-La-..:-.-:--1�.....�-.a. /1�....♦L-�-- -.a. http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122, Cost 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: http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 ....-....-a- I'l..aal.....- ----:-♦ -t:-:a:-1 ..-..:..-..�aJL..a:--- J-La-..:-.-:--1�.....�-.a. /1�....♦L-�-- -.a. http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122, 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122, Cost Principles for Non-Profit Organizations Page 26 of 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 nPrpccary to makes riisr.Insircac not rPniiirnri by the awarri http://www.whitehouse.gov/omb/circulars/a122/a122 2.004.html 7/19/2006 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 1 • 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 B, 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: http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 ored 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122, Cost Principles for Non-Profit Organizations Page 28 of 34 (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. http://www.whitehouse.gov/omb/circulars/a122/a 122_2004.html 7/19/2006 http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 ored 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • Circular A-1'22, 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 oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122, Cost Principles for Non-Profit Organizations Page'30 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.S. 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 fora 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. • 48. 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. http://www.whitehouse.gov/omb/circulars/a 122/a 1 22_2004.html 7/19/2006 s 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 oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-121, 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. http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 e right to free use of the patent or copyright. (21 The oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122, Cost Principles for Non-Profit Organizations Page 32 of 34 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 expenses for transportation. lodaino.subsistence. and related items incurred by http://www.whitehouse.gov/omb/circulars/a 122/a122_2004.html 7/19/2006 pyright. (21 The oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any c rrcuia y-�«, k.ost Principles Tor Non-Protit 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 arid 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 not 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 • American Institutes of Research(AIR),Washington D.C. • Argonne National Laboratory, Chicago, Illinois • Atomic Casualty Commission,Washington, D.C. • Battelle Memorial Institute, Headquartered in Columbus, Ohio • Brookhaven National Laboratory, Upton, New York • Charles Stark Draper Laboratory, Incorporated, Cambridge, Massachusetts • CNA Corporation(CNAC),Alexandria,Virginia • Environmental Institute of Michigan,Ann Arbor, Michigan • 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/a122 2004.html 7/19/2006 7/19/2006 pyright. (21 The oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any Circular A-122, Cost Principles for Non-Profit Organizations Page 34 of 34 • IIT Research Institute, Chicago, Illinois • Institute of Gas Technology, Chicago, Illinois • 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 • 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 • Southwest Research Institute, San Antonio,Texas • SRI International, Menlo Park, California • 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 http://www.whitehouse.gov/omb/circulars/a122/a 122_2004.html 7/19/2006 mercial 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 not 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 • American Institutes of Research(AIR),Washington D.C. • Argonne National Laboratory, Chicago, Illinois • Atomic Casualty Commission,Washington, D.C. • Battelle Memorial Institute, Headquartered in Columbus, Ohio • Brookhaven National Laboratory, Upton, New York • Charles Stark Draper Laboratory, Incorporated, Cambridge, Massachusetts • CNA Corporation(CNAC),Alexandria,Virginia • Environmental Institute of Michigan,Ann Arbor, Michigan • 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/a122 2004.html 7/19/2006 7/19/2006 pyright. (21 The oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 6xF1fI3 / rht 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 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 • American Institutes of Research(AIR),Washington D.C. • Argonne National Laboratory, Chicago, Illinois • Atomic Casualty Commission,Washington, D.C. • Battelle Memorial Institute, Headquartered in Columbus, Ohio • Brookhaven National Laboratory, Upton, New York • Charles Stark Draper Laboratory, Incorporated, Cambridge, Massachusetts • CNA Corporation(CNAC),Alexandria,Virginia • Environmental Institute of Michigan,Ann Arbor, Michigan • 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/a122 2004.html 7/19/2006 7/19/2006 pyright. (21 The oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 11itoahni1j 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). Revised 10/8/99 e 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 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 • American Institutes of Research(AIR),Washington D.C. • Argonne National Laboratory, Chicago, Illinois • Atomic Casualty Commission,Washington, D.C. • Battelle Memorial Institute, Headquartered in Columbus, Ohio • Brookhaven National Laboratory, Upton, New York • Charles Stark Draper Laboratory, Incorporated, Cambridge, Massachusetts • CNA Corporation(CNAC),Alexandria,Virginia • Environmental Institute of Michigan,Ann Arbor, Michigan • 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/a122 2004.html 7/19/2006 7/19/2006 pyright. (21 The oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 2 Attachment " " 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 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 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 • American Institutes of Research(AIR),Washington D.C. • Argonne National Laboratory, Chicago, Illinois • Atomic Casualty Commission,Washington, D.C. • Battelle Memorial Institute, Headquartered in Columbus, Ohio • Brookhaven National Laboratory, Upton, New York • Charles Stark Draper Laboratory, Incorporated, Cambridge, Massachusetts • CNA Corporation(CNAC),Alexandria,Virginia • Environmental Institute of Michigan,Ann Arbor, Michigan • 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/a122 2004.html 7/19/2006 7/19/2006 pyright. (21 The oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • federal assistance, the Contractor or th e e 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 bindingupon each subcontractor or vendor. Co p (Code 1980, Section 10-192; Ordinance No. 35344, Sections 1, 9-26-00) lor, 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 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 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 • American Institutes of Research(AIR),Washington D.C. • Argonne National Laboratory, Chicago, Illinois • Atomic Casualty Commission,Washington, D.C. • Battelle Memorial Institute, Headquartered in Columbus, Ohio • Brookhaven National Laboratory, Upton, New York • Charles Stark Draper Laboratory, Incorporated, Cambridge, Massachusetts • CNA Corporation(CNAC),Alexandria,Virginia • Environmental Institute of Michigan,Ann Arbor, Michigan • 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/a122 2004.html 7/19/2006 7/19/2006 pyright. (21 The oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 4i /aa3sI ent— 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. contracts receiving 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 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 • American Institutes of Research(AIR),Washington D.C. • Argonne National Laboratory, Chicago, Illinois • Atomic Casualty Commission,Washington, D.C. • Battelle Memorial Institute, Headquartered in Columbus, Ohio • Brookhaven National Laboratory, Upton, New York • Charles Stark Draper Laboratory, Incorporated, Cambridge, Massachusetts • CNA Corporation(CNAC),Alexandria,Virginia • Environmental Institute of Michigan,Ann Arbor, Michigan • 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/a122 2004.html 7/19/2006 7/19/2006 pyright. (21 The oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 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. Rev. 5/7/08 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 • American Institutes of Research(AIR),Washington D.C. • Argonne National Laboratory, Chicago, Illinois • Atomic Casualty Commission,Washington, D.C. • Battelle Memorial Institute, Headquartered in Columbus, Ohio • Brookhaven National Laboratory, Upton, New York • Charles Stark Draper Laboratory, Incorporated, Cambridge, Massachusetts • CNA Corporation(CNAC),Alexandria,Virginia • Environmental Institute of Michigan,Ann Arbor, Michigan • 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/a122 2004.html 7/19/2006 7/19/2006 pyright. (21 The oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • Atfachinefri- MINORITY BUSINESS & WOMEN BUSINESS ENTERPRISE PLAN October 2001 01AAHA,A, OF I F6p LA. a a m/!�0��.k1 #•^ • O'TED FEBso'q-4 PLANNING•OMAHA PLANNING DEPARTMENT Steven N. Jensen,AICP, LA CITY OF OMAHA City of Omaha Planning Department Omaha/Douglas.Civic Center 1819 Farnam Street 1 Omaha,Nebraska 68183 Revised 5/1/08 OMB Circular A-122 H 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 Financial Status Report 6 Household Type Definitions PLNAMR1108 Agreement - 16 - MINORITY BUSINESSWOMEN 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 s 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. Rev. 5/7/08 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 • American Institutes of Research(AIR),Washington D.C. • Argonne National Laboratory, Chicago, Illinois • Atomic Casualty Commission,Washington, D.C. • Battelle Memorial Institute, Headquartered in Columbus, Ohio • Brookhaven National Laboratory, Upton, New York • Charles Stark Draper Laboratory, Incorporated, Cambridge, Massachusetts • CNA Corporation(CNAC),Alexandria,Virginia • Environmental Institute of Michigan,Ann Arbor, Michigan • 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/a122 2004.html 7/19/2006 7/19/2006 pyright. (21 The oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 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: Omaha Work Force Development Employment YWCA Services 222 South 29th Street 2421 North 24th Street Omaha,NE 68131 Omaha, NE 68111 Peg Harriott, Executive Director 444-4700 345-6555 Work Force Development of Greater Omaha Omaha Opportunities Industrialization Center Blue Lion Centre 2724 North 24th Street 2421-23 North 24th Street Omaha,NE 68110 Omaha, NE 68110 Dr. Bernice Dodd, Executive Director Ola Anderson, Director 457-4222 444-3510 Urban League of Nebraska, Inc. Girls Incorporated of Omaha 3022-24 North 24th Street 2811 North 45th Street Omaha, NE 68110 Omaha,NE 68104 Marilyn McGary, President Miss Roberta, Executive Director 453-9730 457-4676 4 rease 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 s 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. Rev. 5/7/08 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 • American Institutes of Research(AIR),Washington D.C. • Argonne National Laboratory, Chicago, Illinois • Atomic Casualty Commission,Washington, D.C. • Battelle Memorial Institute, Headquartered in Columbus, Ohio • Brookhaven National Laboratory, Upton, New York • Charles Stark Draper Laboratory, Incorporated, Cambridge, Massachusetts • CNA Corporation(CNAC),Alexandria,Virginia • Environmental Institute of Michigan,Ann Arbor, Michigan • 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/a122 2004.html 7/19/2006 7/19/2006 pyright. (21 The oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • . 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 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 471-3778 Purchasing Department 1819 Farnam Street, Room 1003 Omaha, NE 68183 John Leming, Purchasing Agent 444-5407 Human Relations Department Gail Kinsey Thompson, Director (444-5050) Contract Compliance (MBE/WBE) 1819 Farnam Street, Room 502 Omaha,NE 68183 5 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 s 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. Rev. 5/7/08 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 • American Institutes of Research(AIR),Washington D.C. • Argonne National Laboratory, Chicago, Illinois • Atomic Casualty Commission,Washington, D.C. • Battelle Memorial Institute, Headquartered in Columbus, Ohio • Brookhaven National Laboratory, Upton, New York • Charles Stark Draper Laboratory, Incorporated, Cambridge, Massachusetts • CNA Corporation(CNAC),Alexandria,Virginia • Environmental Institute of Michigan,Ann Arbor, Michigan • 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/a122 2004.html 7/19/2006 7/19/2006 pyright. (21 The oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any , MBE/WBE FOR GOODS AND SERVICES • Great Plains Minority Supplier Development Council Greater Omaha Chamber of Commerce 1301 Harney Street Omaha, NE 68102 Terrie Miller, Director 345-5000 United Minority Contractors Association 2221 North 24th Street Omaha, NE 68110 Al Epps, Executive Director 341-2177 Kathleen Piper, ADD/MED Small Business Administration 11145 Mill Valley Road Omaha, NE 68154 221-7205 Hubert J. Carter, Jr., Deputy for Small Business U.S. Corps of Engineers 215 North 17th Street Omaha, NE 68102 221-4110 6 me 2 Equal Opportunity Clause 3 Section 3 Clause 4 Minority and Women Business Plan 5 Financial Status Report 6 Household Type Definitions PLNAMR1108 Agreement - 16 - • City of Omaha BUSINESS QUALIFICATION RESUME DATE: I. FIRM IDENTIFICATION: COMPANY NAME STREET ADDRESS CITY STATE ZIP CODE BUSINESS PHONE HOME PHONE MONTH & YEAR ESTABLISHED II. OWNERSHIP OF FIRM: IS THE FIRM OWNED AND CONTROLLED BY MEMBER. OF MINORITY OR OTHER DISADVANTAGED GROUP?: YES n NO MINORITY n WOMAN ❑ N/A n TYPE OF OWNERSHIP: INDIVIDUAL n PARTNERSHIP n CORPORATION ❑ IS 51% OWNED BY A MINORITY? YES ❑ NO ❑ NAME AND ADDRESS OF ALL STOCKHOLDERS AND/OR PARTNERS: NAME, TITLE, HOME ADDRESS % OF OWNERSHIP III. MANAGEMENT(USE SAME FORMAT FOR ADDITIONAL MANAGEMENT PERSONNEL): NAME POSITION EDUCATION MANAGEMENT OR TECHNICAL TRAINING 6/22/90 rt 6 Household Type Definitions PLNAMR1108 Agreement - 16 - 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 ❑ WOMAN ❑ N/A ❑ (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 INFORMATION: The Company meets the following criteria: MINORITY ❑ WOMAN N/A ❑ CONTRACT AMOUNT: SUBCONTRACTOR LIST: SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE # MINORITY INFO.: ❑ MINORITY ❑ WOMAN CONTRACT AMOUNT: ❑ N/A SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.: ❑ MINORITY ❑ WOMAN CONTRACT AMOUNT: ❑ N/A 8 Steve Williams, Business Assistance Manager 471-3778 Purchasing Department 1819 Farnam Street, Room 1003 Omaha, NE 68183 John Leming, Purchasing Agent 444-5407 Human Relations Department Gail Kinsey Thompson, Director (444-5050) Contract Compliance (MBE/WBE) 1819 Farnam Street, Room 502 Omaha,NE 68183 5 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 s 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. Rev. 5/7/08 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 • American Institutes of Research(AIR),Washington D.C. • Argonne National Laboratory, Chicago, Illinois • Atomic Casualty Commission,Washington, D.C. • Battelle Memorial Institute, Headquartered in Columbus, Ohio • Brookhaven National Laboratory, Upton, New York • Charles Stark Draper Laboratory, Incorporated, Cambridge, Massachusetts • CNA Corporation(CNAC),Alexandria,Virginia • Environmental Institute of Michigan,Ann Arbor, Michigan • 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/a122 2004.html 7/19/2006 7/19/2006 pyright. (21 The oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any • City of Omaha SUBCONTRACTOR LIST: (Continuation) SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.: ❑ MINORITY n WOMAN CONTRACT AMOUNT: [ N/A SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.: [ MINORITY n WOMAN CONTRACT AMOUNT: ❑ 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 n WOMAN CONTRACT AMOUNT: [ N/A SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.: ❑ MINORITY ❑ WOMAN CONTRACT AMOUNT: [l N/A SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.: ❑ MINORITY U WOMAN CONTRACT AMOUNT: ❑ N/A SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.: ❑ MINORITY ❑ WOMAN CONTRACT AMOUNT: ❑ N/A SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.: n MINORITY. ❑ WOMAN CONTRACT AMOUNT: I I N/A 9 (444-5050) Contract Compliance (MBE/WBE) 1819 Farnam Street, Room 502 Omaha,NE 68183 5 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 s 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. Rev. 5/7/08 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 • American Institutes of Research(AIR),Washington D.C. • Argonne National Laboratory, Chicago, Illinois • Atomic Casualty Commission,Washington, D.C. • Battelle Memorial Institute, Headquartered in Columbus, Ohio • Brookhaven National Laboratory, Upton, New York • Charles Stark Draper Laboratory, Incorporated, Cambridge, Massachusetts • CNA Corporation(CNAC),Alexandria,Virginia • Environmental Institute of Michigan,Ann Arbor, Michigan • 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/a122 2004.html 7/19/2006 7/19/2006 pyright. (21 The oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any -t-- FINANCIAL STATUS REPORT FORM 4 a` 'nw 5 (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: $ - $ - $ - $ - I 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 1 ts, 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. Rev. 5/7/08 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 • American Institutes of Research(AIR),Washington D.C. • Argonne National Laboratory, Chicago, Illinois • Atomic Casualty Commission,Washington, D.C. • Battelle Memorial Institute, Headquartered in Columbus, Ohio • Brookhaven National Laboratory, Upton, New York • Charles Stark Draper Laboratory, Incorporated, Cambridge, Massachusetts • CNA Corporation(CNAC),Alexandria,Virginia • Environmental Institute of Michigan,Ann Arbor, Michigan • 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/a122 2004.html 7/19/2006 7/19/2006 pyright. (21 The oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any 7 til +faahrrorti-- HOUSEHOLD TYPE DEFINITIONS 1. Single, non-elderly—One-person household in which the person is not elderly. 2. Elderly—One or two person household with a person at least 62 years of age. 3. Single Parent — A single parent household with a dependent child or children (18 years old or younger). 4. Related Parent — A two-parent household with a dependent child or children (18 p p year old or younger). 5. Other — Any household not included in the above 4 definitions, including two or more unrelated individuals F OWNERSHIP III. MANAGEMENT(USE SAME FORMAT FOR ADDITIONAL MANAGEMENT PERSONNEL): NAME POSITION EDUCATION MANAGEMENT OR TECHNICAL TRAINING 6/22/90 rt 6 Household Type Definitions PLNAMR1108 Agreement - 16 - C-25A CITY OF OMAHA LEGISLATIVE CLAMBER 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 2008 Consolidated Submission for Community Planning and Development Programs (Consolidated Plan), including the continuation of the Omaha 100, Incorporated, a Nebraska Non-profit Corporation (Omaha 100) Housing Development Program; and, WHEREAS, the City approved the 2008 Consolidated Plan on November 6, 2007, by Resolution No. 1278, and $40,000.00 was allocated to Omaha 100; and, WHEREAS, the purpose of Omaha 100 is to increase the production of affordable housing and to access capital in order to support community development organizations as well as specific projects; and, WHEREAS, it is necessary for the City to enter into an agreement with Omaha 100 to provide funding support for its housing development activities; and, WHEREAS, it is in the best interest of the City of Omaha to enter into an agreement with Omaha 100, to provide operational support for its mortgage lending program and for the acquisition and re-sale of City-assisted foreclosed properties. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF OMAHA: THAT, the attached Agreement, as recommended by the Mayor, between the City of Omaha and Omaha 100, Incorporated, a Nebraska Non-profit Corporation, Teresa C. Hunter, Authorized Representative, 2401 Lake Street, Omaha, Nebraska 68111, in the total amount of $40,000.00 for operational support for its mortgage lending program for the period from April 1, 2008 through March 31, 2009, is hereby approved. Funds shall be paid from the FY 2008 Community Development Block Grant, Housing Development Program, Award No. 293, Project No. 2469. AS TO FO By /0.0 &)1 , CI Y ATTORNEY D T Councilmember Adopted UL..2 9.28 6 - 0 PLNAMR1108 Resolution City Clery//,/g Approved t / Mayor - $ - $ - 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 1 ts, 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. Rev. 5/7/08 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 • American Institutes of Research(AIR),Washington D.C. • Argonne National Laboratory, Chicago, Illinois • Atomic Casualty Commission,Washington, D.C. • Battelle Memorial Institute, Headquartered in Columbus, Ohio • Brookhaven National Laboratory, Upton, New York • Charles Stark Draper Laboratory, Incorporated, Cambridge, Massachusetts • CNA Corporation(CNAC),Alexandria,Virginia • Environmental Institute of Michigan,Ann Arbor, Michigan • 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/a122 2004.html 7/19/2006 7/19/2006 pyright. (21 The oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any / c A » B PTO > / D 2 * \ r g e o -0 o e /. .9 n o / 0 B 1:40 7 2 » ¥ m ° _� ' > %/ § k �/ ?� / / § \ / @ § =. m & e e n _ _ » -8 i ? / 0 ~ o o = ® ƒ m § @ S _ k 4: ƒ 0 Cr / \ d / ƒ / \ D \ w '0 / / / / ƒ a = - ° 7 4 k \ 2 ƒ- ƒ ° J ° m § E'� . \ ° E\ % \. WI 0 2 �� ƒ � ° wA ' \ iN \ Os ƒ / i ƒ $ / o ƒ / 7 2 ° ® �/ & ® \ / > o n n q Q o o S 2 = e i ., o m / % ƒ ) n .0 o ¥ o = 7 $ ± - m E. / 2 « / \ § ` ' R ' // 2 = % ." P % $ • . 2 22 > pital in order to support community development organizations as well as specific projects; and, WHEREAS, it is necessary for the City to enter into an agreement with Omaha 100 to provide funding support for its housing development activities; and, WHEREAS, it is in the best interest of the City of Omaha to enter into an agreement with Omaha 100, to provide operational support for its mortgage lending program and for the acquisition and re-sale of City-assisted foreclosed properties. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF OMAHA: THAT, the attached Agreement, as recommended by the Mayor, between the City of Omaha and Omaha 100, Incorporated, a Nebraska Non-profit Corporation, Teresa C. Hunter, Authorized Representative, 2401 Lake Street, Omaha, Nebraska 68111, in the total amount of $40,000.00 for operational support for its mortgage lending program for the period from April 1, 2008 through March 31, 2009, is hereby approved. Funds shall be paid from the FY 2008 Community Development Block Grant, Housing Development Program, Award No. 293, Project No. 2469. AS TO FO By /0.0 &)1 , CI Y ATTORNEY D T Councilmember Adopted UL..2 9.28 6 - 0 PLNAMR1108 Resolution City Clery//,/g Approved t / Mayor - $ - $ - 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 1 ts, 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. Rev. 5/7/08 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 • American Institutes of Research(AIR),Washington D.C. • Argonne National Laboratory, Chicago, Illinois • Atomic Casualty Commission,Washington, D.C. • Battelle Memorial Institute, Headquartered in Columbus, Ohio • Brookhaven National Laboratory, Upton, New York • Charles Stark Draper Laboratory, Incorporated, Cambridge, Massachusetts • CNA Corporation(CNAC),Alexandria,Virginia • Environmental Institute of Michigan,Ann Arbor, Michigan • 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/a122 2004.html 7/19/2006 7/19/2006 pyright. (21 The oaf ent or coovriaht has been adiudicated to be invalid. or has been administratively determined to be http://www.whitehouse.gov/omb/circulars/a122/a 1 22_2004.html 7/19/2006 s 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. suoolies. and fabricated Darts necessary to carry out a Federal award are • http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 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 L— •—t..--L:—: {I....--J..—:a —1 ..L—II L— http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html 7/19/2006 s/a110/al10.html 6/23/2006 in good faith made every reasonable effort in the City additional prospective agreements with of Omaha's judgment, to meet such goals. If any