RES 2006-0827 - Grant agmt for redevelopment of shared campus for Joslyn Museum, Creighton University, and Central High School U
oNIAHA,N4,
Al R E C E%V E Q Planning Department
a s
6•p �, ..011k_; Omaha/Douglas Civic Center
C t` 1819 Parnam Street,Suite 1100
® lr � � � jut.
Omaha,Nebraska 68183
°1, -'= "ti £ (402)444-5150
CITY CS
Telefax(402)444-6140
OR4TFD FEBRV��y B RR.A S t o
Q Steven N.Jensen,AICP
City of Omaha • . Director
Mike Fahey,Mayor '
July 25, 2006
Honorable President
and.Members of the City Council,
The purpose of this Grant Agreement is to provide $248,525.00 in Economic Development
Initiative (EDI) Special Projects funds to Heritage Services, a Nebraska nonprofit corporation,
8805 Indian Hills Drive, Suite 175, Omaha,Nebraska 68114, Susan L. Morris,President.
The Joslyn. Art Museum, Creighton University and the Omaha Public Schools has redeveloped
the area from 20th to 24th Streets between Dodge and Chicago Streets into a shared campus, both
educationally and artistically, for the Museum, the University and Central High School. This
endeavor provides the institutions with a more efficient campus poised for future expansion, as
well as a new combined vision resulting in exciting approaches in art history and humanities
education, athletics, marching band and physical education classes. Heritage Services is the
nonprofit corporation which coordinated the construction of this redevelopment project
(hereinafter to as the"Project").
The Consolidated Appropriations Act of 2004 (PL 108-199) (the Act), signed into law on.
January 23, 2004, provided the Department of Housing and Urban Development (HUD) with
Economic Development Initiative funds for certain special projects. The City of Omaha applied
for and received.$248,525.00 under the Act as partial financing to assist Heritage Services in its
infrastructure redevelopment in connection with the conversion and redevelopment of the
Heritage Services Project. On November 17, 2004 the City of Omaha received authority from
HUD to use $248,525.00 in FY 2004 EDI-special projects funds, Grant No. B-04-SP-NE-0434,
for this Project.
Total project cost is estimated to be $11,810,615.00. Total costs for site preparation, grading and
utilities are$1,203,905.00 of which the $248,525.00 EDI grant will be applied. The EDI-Special
Projects Fund shall be paid to Heritage Services as a partial reimbursement of its total cost for
site preparation, grading, and utilities associated with this Project.
•
Funds shall be paid from FY 2006, Award No. 247, Project No. 1670, Heritage Services
• Redevelopment. -
41
es 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.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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Honorable President
and Members of the City Council
Page 2
Heritage Services has a current Annual Contract Compliance Report Form (CC-1) on file. The
Contract Compliance Ordinance requires that the Human Rights and Relations Director, at her
discretion, conduct a preaward review of the employment practices of a contractor with a City
contract of$200,000.00 or more. As is City policy, the Human Rights and Relations Director
will review the Contractor to ensure compliance with the Contract Compliance Ordinance prior
to the expenditure of City Program Funds.
Authorizing the approval of this proposed Resolution will allow Heritage Services to be partially
reimbursed for its costs attributed to this worthwhile project.
Your favorable consideration of the attached Resolution will be appreciated.
Sincerely, Referred to City Council for Consideration:
Steven N. Jensen, A P 06113 Date Mayor's Of ice Date
Planning Direc •
Approved as to Funding: Approved:
Ceu,tik 1., „,1,0 7/2-/k
Carol A. Ebdon ,� Date Gail Kinsey ompson Date
Finance Director '5"04' Human Rights and Relations Director
P:\PLN3\16501maf.doc
the institutions with a more efficient campus poised for future expansion, as
well as a new combined vision resulting in exciting approaches in art history and humanities
education, athletics, marching band and physical education classes. Heritage Services is the
nonprofit corporation which coordinated the construction of this redevelopment project
(hereinafter to as the"Project").
The Consolidated Appropriations Act of 2004 (PL 108-199) (the Act), signed into law on.
January 23, 2004, provided the Department of Housing and Urban Development (HUD) with
Economic Development Initiative funds for certain special projects. The City of Omaha applied
for and received.$248,525.00 under the Act as partial financing to assist Heritage Services in its
infrastructure redevelopment in connection with the conversion and redevelopment of the
Heritage Services Project. On November 17, 2004 the City of Omaha received authority from
HUD to use $248,525.00 in FY 2004 EDI-special projects funds, Grant No. B-04-SP-NE-0434,
for this Project.
Total project cost is estimated to be $11,810,615.00. Total costs for site preparation, grading and
utilities are$1,203,905.00 of which the $248,525.00 EDI grant will be applied. The EDI-Special
Projects Fund shall be paid to Heritage Services as a partial reimbursement of its total cost for
site preparation, grading, and utilities associated with this Project.
•
Funds shall be paid from FY 2006, Award No. 247, Project No. 1670, Heritage Services
• Redevelopment. -
41
es 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.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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ECONOMIC DEVELOPMENT INITIATIVE AGREEMENT
BETWEEN THE CITY OF OMAHA
AND
HERITAGE SERVICES,A
NEBRASKA NONPROFIT CORPORATION
FY 2006
to �?‘7 --5--\ oZo l� � C7 � ° �-
C) O o P o 0 \
O O CD '_' p N v' cn �d `C
\ CT) c ‘,.1\ ,-"- ''CS Cr cp ,"Ci <-1- - - cr
CD 00 Cr
cD OW 0O O O o = 0 --, 0 n p
Tv . P ,-i P r r tc V)
\v`;
t Block Grant, Housing Development Program,
Award No. 293, Project No.1731, Task 04.03.
P:\PLN3\14085pjm.doc AP° °OV' II AS TO FORM:
;ji'JI AA
/ *I—ETTY ATTORNEY DATE
/04001 C713144-
By
Councilmember
Adopted JUL 2 5 2006 -�
- - City Clerk
Approved.1
- r ; . Mayor
TABLE OF CONTENTS
SECTION 1 DEFINITIONS AND ABBREVIATIONS
SECTION 2 RESPONSIBILITIES OF OWNER
2.01 Overall Project Performance
2.02 Project Budget
2.03 Term of Agreement
SECTION 3 CONDITIONS FOR RECEIPT OF CITY FINANCING
3.01 Conveyance of Land—Not Applicable to this Agreement
3.02 Documents Required by City
3.02.1 Property Insurance -Not Required for this EDI Grant
3.02.2 Contracts
3.02.3 Bonding/Letter of Credit - see Waiver
3.02.4 Contractor's Insurance and Workers' Compensation
3.02.5 Plans Submission
3.02.6 Executed Covenant -Not Required for this EDI Grant
3.02.7 MBE/WBE Plan
3.02.8 Eligible Contractors
3.02.9 Funding Compliance Deadline
SECTION 4 PROJECT RESPONSIBILITIES OF THE OWNER
4.01 Eligible Use of Funds
4.02 Terms and Conditions
4.03 Breach of Agreement
4.04 Lien Waivers
4.05 Ineligible Costs
4.06 Lead-Based Paint Prohibition
4.07 Ongoing Property Restrictions
4.08 Davis-Bacon Labor Standards - Exemption
4.09 Property Standards
4.10 Maintenance of Property
4.11 Preconstruction Meeting -Not applicable
SECTION 5 GENERAL ADMINISTRATION REQUIREMENTS OF OWNER
5.01 Financial Management
5.02 Records
5.03 Davis Bacon Payroll Reports - Exempt
5.04 Financial Status Report
5.05 Record Retention
5.06 Personnel and Participant Conditions
5.07 Protected and Disadvantaged Business Enterprises Program
(Omaha Municipal Code, Section 10-200)
roject").
The Consolidated Appropriations Act of 2004 (PL 108-199) (the Act), signed into law on.
January 23, 2004, provided the Department of Housing and Urban Development (HUD) with
Economic Development Initiative funds for certain special projects. The City of Omaha applied
for and received.$248,525.00 under the Act as partial financing to assist Heritage Services in its
infrastructure redevelopment in connection with the conversion and redevelopment of the
Heritage Services Project. On November 17, 2004 the City of Omaha received authority from
HUD to use $248,525.00 in FY 2004 EDI-special projects funds, Grant No. B-04-SP-NE-0434,
for this Project.
Total project cost is estimated to be $11,810,615.00. Total costs for site preparation, grading and
utilities are$1,203,905.00 of which the $248,525.00 EDI grant will be applied. The EDI-Special
Projects Fund shall be paid to Heritage Services as a partial reimbursement of its total cost for
site preparation, grading, and utilities associated with this Project.
•
Funds shall be paid from FY 2006, Award No. 247, Project No. 1670, Heritage Services
• Redevelopment. -
41
es 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.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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SECTION 6 OWNER'S COMPLIANCE WITH OTHER FEDERAL REGULATIONS
6.01 Environmental Review
6.02 Uniform Relocation Act
6.03 Soil Work Policy
SECTION 7 RESPONSIBILITIES OF THE CITY
7.01 Performance Monitoring
7.02 Payments
7.03 Final Payments
7.04 Technical Assistance
SECTION 8 MUTUAL AGREEMENTS BETWEEN CITY AND OWNER
8.01 Release of Information Laws
8.02 Applicable Laws
8.03 Interest of the City
8.04 Independent Contractor
8.05 Project Roles
8.06 Captions
8.07 Merger
8.08 Modification
8.09 Assignment
8.10 Strict Compliance
8.11 Termination
8.12 Reversion of Assets
8.13 Indemnification
8.14 Unenforceable Provisions
8.15 Disclosure of Lobbying
8.16 Notices
8.17 Applicability
SECTION 9 DEFAULT PROVISIONS
9.01 Default
SCHEDULE OF EXHIBITS AND ATTACHMENTS
P:\PLN3\16498amaf.doc
04 Lien Waivers
4.05 Ineligible Costs
4.06 Lead-Based Paint Prohibition
4.07 Ongoing Property Restrictions
4.08 Davis-Bacon Labor Standards - Exemption
4.09 Property Standards
4.10 Maintenance of Property
4.11 Preconstruction Meeting -Not applicable
SECTION 5 GENERAL ADMINISTRATION REQUIREMENTS OF OWNER
5.01 Financial Management
5.02 Records
5.03 Davis Bacon Payroll Reports - Exempt
5.04 Financial Status Report
5.05 Record Retention
5.06 Personnel and Participant Conditions
5.07 Protected and Disadvantaged Business Enterprises Program
(Omaha Municipal Code, Section 10-200)
roject").
The Consolidated Appropriations Act of 2004 (PL 108-199) (the Act), signed into law on.
January 23, 2004, provided the Department of Housing and Urban Development (HUD) with
Economic Development Initiative funds for certain special projects. The City of Omaha applied
for and received.$248,525.00 under the Act as partial financing to assist Heritage Services in its
infrastructure redevelopment in connection with the conversion and redevelopment of the
Heritage Services Project. On November 17, 2004 the City of Omaha received authority from
HUD to use $248,525.00 in FY 2004 EDI-special projects funds, Grant No. B-04-SP-NE-0434,
for this Project.
Total project cost is estimated to be $11,810,615.00. Total costs for site preparation, grading and
utilities are$1,203,905.00 of which the $248,525.00 EDI grant will be applied. The EDI-Special
Projects Fund shall be paid to Heritage Services as a partial reimbursement of its total cost for
site preparation, grading, and utilities associated with this Project.
•
Funds shall be paid from FY 2006, Award No. 247, Project No. 1670, Heritage Services
• Redevelopment. -
41
es 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.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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AGREEMENT
ECONOMIC DEVELOPMENT INITIATIVE
THIS AGREEMENT is entered into by and between the City of Omaha and Heritage Services,
a Nebraska nonprofit corporation, 8805 Indian Hills Drive, Suite 175, Omaha, Nebraska 68114, based
on the 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 an Economic Development
Initiative - Special Projects Grant (hereinafter referred to as "EDI") Funds under the Consolidated
Appropriations Act of 2004 (PL 108-199) from the Department of Housing and Urban Development
(HUD) to assist Heritage Services in its infrastructure redevelopment in connection with the
conversion and redevelopment of the Heritage Services Project; and,
WHEREAS, on November 17, 2004 the City received authority from HUD to use $248,525.00
in FY 2004 EDI-Special Projects funds, Grant No. B-04-SP-NE-0434 for this project; and,
WHEREAS, the Joslyn Art Museum, Creighton University and the Omaha Public Schools have
redeveloped the area from 20th to 24th Streets between Dodge Street and I-480 into a shared campus,
both educationally and artistically, for the Museum, the University and Central High School; and
Heritage Services is the nonprofit corporation which secured funding for and coordinated the
construction of this redevelopment project (hereinafter referred to as the "Project"); and,
onomic Development Initiative funds for certain special projects. The City of Omaha applied
for and received.$248,525.00 under the Act as partial financing to assist Heritage Services in its
infrastructure redevelopment in connection with the conversion and redevelopment of the
Heritage Services Project. On November 17, 2004 the City of Omaha received authority from
HUD to use $248,525.00 in FY 2004 EDI-special projects funds, Grant No. B-04-SP-NE-0434,
for this Project.
Total project cost is estimated to be $11,810,615.00. Total costs for site preparation, grading and
utilities are$1,203,905.00 of which the $248,525.00 EDI grant will be applied. The EDI-Special
Projects Fund shall be paid to Heritage Services as a partial reimbursement of its total cost for
site preparation, grading, and utilities associated with this Project.
•
Funds shall be paid from FY 2006, Award No. 247, Project No. 1670, Heritage Services
• Redevelopment. -
41
es 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.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
20 6/21/00 2:34 PM
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Ez3Neighbrohooa 2"vitalization
Straee,;y Area 3oundary s
WHEREAS, this endeavor provides the institutions with a more efficient campus poised for
future expansion, as well as a new combined vision resulting in exciting approaches in art history and
humanities education, athletics, marching band and physical education classes; and,
WHEREAS, the total project cost was $11,810,615.00 and the total costs for site preparation,
grading and utilities were $1,203,905.00 toward which the $248,525.00 EDI grant will be applied; and,
WHEREAS, it is in the best interest of the City of Omaha and the residents thereof to enter into
a Grant Agreement with Heritage Services to complete this worthwhile project.
NOW, THEREFORE, IN CONSIDERATION OF THESE MUTUAL COVENANTS, the
parties do hereby agree as follows:
SECTION 1. DEFINITIONS AND ABBREVIATIONS
The following terms shall have the following meanings for all purposes in this Agreement:
1.01 "City" shall mean—the City of Omaha, a Nebraska Municipal Corporation.
1.02 "Developer" shall mean — Heritage Services, a Nebraska Non-profit Corporation, 8805
Indian Hills Drive, Omaha,Nebraska 68114 (See Exhibit"A")
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 agency or non-profit organization receiving
Economic Development Initiative - Special Projects funds to undertake eligible
activities. In this Agreement, the Subrecipient is the Developer.
1.06 "HUD" shall mean—the U.S. Department of Housing and Urban Development.
1.07 `EDI" - Special Projects Funds" shall mean — that portion of the Consolidated
Appropriations Act of 2004 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 2004
program year in the amount of$248,525.00 for the Heritage Services Project, payable
from Award No. 247, Project No. 1670, Heritage Services Redevelopment Project; and,
subject to the terms, conditions and requirements of said Grant Fund Agreement.
1.07.1 "EDI-Special Projects" shall mean—Economic Development Initiative - Special
Projects Grant No. B-04-SP-NE-0434.
- 2 -
projects funds, Grant No. B-04-SP-NE-0434,
for this Project.
Total project cost is estimated to be $11,810,615.00. Total costs for site preparation, grading and
utilities are$1,203,905.00 of which the $248,525.00 EDI grant will be applied. The EDI-Special
Projects Fund shall be paid to Heritage Services as a partial reimbursement of its total cost for
site preparation, grading, and utilities associated with this Project.
•
Funds shall be paid from FY 2006, Award No. 247, Project No. 1670, Heritage Services
• Redevelopment. -
41
es 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.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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1.08 "Grant" shall mean—EDI's Special Projects funds made subject to the terms, conditions
and provisions of this grant agreement. The grant shall be unsecured.
1.09 "Construction Financing" shall mean—but is not limited to, billings for site preparation,
grading and utilities associated with the Project.
1.10 "Construction Completion" shall mean — the date the work for the Project has been
certified by the City as meeting all state, federal and local laws, ordinances, regulations
and codes, including but not limited to the City of Omaha Property Standards, and
accessibility requirements, where applicable.
1.11 "Construction Work" shall mean — all improvement work detailed in the Construction
Contract for improvements in the area between 20th to 24th Streets between Dodge
Street to I-480, Omaha, Nebraska 68102 between Developer and General Contractor for
Construction Completion of the Project.
1.12 "Project Completion" shall mean—the date funds have been received by the Developer
and allocated to the Project, Construction Completion has been certified and approved
by the City, and all EDI funds have been disbursed.
1.13 "Project Close Out" shall mean — the dates all project EDI funds have been disbursed
and City has completed HUD close out procedures (24 C.F.R. 570.509 and OMB
Circular A-110 Subpart A(g) (Exhibit"C").
1.14 "Property" or "Project" shall mean — those construction improvements including, but
not limited to, site preparation, grading and utilities associated with improvements in
the area between 20th to 24th Streets between Dodge Street and I-480 in the City of
Omaha in Douglas County,Nebraska, together with improvements thereon.
1.15 "Low- and Moderate-Income Household" is not applicable. Project is in the North
Neighborhood Revitalization Strategy Area(Exhibit "D").
1.16 "Program Income" shall mean — the gross income received by the Recipient or
Subrecipient and directly generated from the use of EDI funds (24 C.F.R. 570.500).
When such income is generated by an activity that is only partially assisted with EDI
funds, the income shall be prorated to reflect the percentage of EDI funds used (see
Exhibit "E" attached hereto and incorporated herein by this reference as though fully set
forth). Any program income fund received during the term of this Agreement shall be
returned to the City within thirty (30) days of receipt and prior to any additional
distribution of EDI funds.
- 3 -
for
site preparation, grading, and utilities associated with this Project.
•
Funds shall be paid from FY 2006, Award No. 247, Project No. 1670, Heritage Services
• Redevelopment. -
41
es 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.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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SECTION 2. RESPONSIBILITIES OF DEVELOPER
2.01 Overall Project Performance. The Developer shall be paid $248,525.00 EDI-Special
Projects funds for the partial reimbursement for site preparation, grading and utilities
associated with the Construction work for this Project.
2.02 Project Budget. The Developer asserts that the funding sources and amounts listed
below have been expended as of the date of Grant closing with the City:
*FY 2004 EDI-Grant $248,525.00
Heritage Services 955,380.00
Project Cost $1,203,905.00
*EDI funds shall be applied to site preparation, grading and utilities associated with the
Project
2.03 Term of the Agreement. This Agreement shall be in full force and effect and shall end
on December 31, 2006.
SECTION 3. CONDITIONS FOR RECEIPT OF CITY FINANCING
3.01 Conveyance of Land. Not Applicable.
3.02 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 Owner has submitted for and received the prior
approval of the Director of all of the documents listed below.
3.02.1 Property Insurance. No applicable for EDI Project.
3.02.2 Contracts. The Owner shall submit duly executed contracts for all
Construction Work to the Director for approval prior to the expenditure of and
EDI Grant funds.
3.02.3 Performance and Labor Material Payment Bond and/or an Irrevocable Letter
waiver approved byPlanningDirector
of Credit. Not applicable, see pp
(Attachment 5).
3.02.4 Contractor's Insurance and Workers' Compensation. The Developer or its
contractors and subcontractors shall submit Certificates of Insurance for
review and approval by the Director. The insurance coverage shall include
pollutant liability for lead reduction work, if applicable, Workers
Compensation, and, at a minimum. the following amount of coverage:
Contractor's Personal Liability - $1,000,000.00; Combined Bodily Injury and
Property Damage - $2,000,000.00 ($1,000,000.00 each occurrence); and
Product, Including Completed Operations - $1,000,000.00.
3.02.5 Plan Submissions. Not applicable as work has been completed.
- 4 -
nt shall be
returned to the City within thirty (30) days of receipt and prior to any additional
distribution of EDI funds.
- 3 -
for
site preparation, grading, and utilities associated with this Project.
•
Funds shall be paid from FY 2006, Award No. 247, Project No. 1670, Heritage Services
• Redevelopment. -
41
es 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.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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3.02.6 Executed Covenant. Not required for this EDI Project.
3.02.7 Minority/Women Owned Business Enterprise Plan. Not applicable as work
has been completed.
3.02.8 Eligible Contractors. Developer shall obtain a certificate from each contractor
or subcontractor that was used on this Project to the effect that each contractor
or subcontractor has not been disbarred or disqualified by HUD (24 C.F.R part
5 and 24 C.F.R. 570.609).
3.02.9 Funding Compliance Deadline. Not applicable as work has been completed.
SECTION 4. PROJECT RESPONSIBILITIES OF THE OWNER
4.01 Eligible Use of Funds. The Developer does hereby certify, contract and agree that any
and all funding obtained or made available hereunder shall be used solely and
exclusively for the purposes described herein.
4.02 Terms and Conditions. The Developer shall abide by all terms and conditions of this
Agreement and shall be responsible for the security and maintenance of the sites
described in the Section 1.14 herein.
4.03 Breach of Agreement. If through breach of this Agreement, the Developer fails to
maintain the property, all EDI funds previously provided to the Developer through
fulfillment of this Agreement shall promptly be returned to the City.
4.04 Lien Waivers. Developer or its designated General Contractor for the Project agrees to
submit appropriate lien waivers prior to the disbursement of EDI funds.
4.05 Ineligible Costs. The Developer shall be responsible for payment of any Project costs
that exceed those specified in this Agreement.
4.06 Lead-Based Paint Prohibition. Developer shall not use lead-based paint in the
performance of this Agreement, including the performance of any subcontractor (24
C.F.R 570.608 and 24 C.F.R. Part 35). "Lead-based Paint" means any paint containing
more than six one-hundredths of one (1) per centum of lead by weight (calculated as
lead metal) in the total nonvolatile content of the paint, or the equivalent measure of
lead in the dried film of paint already applied. The Developer further agrees to abide by
Federal requirements regarding lead-based paint poison prevention.
4.07 Ongoing Property Restrictions. During the term of this Agreement, the Developer shall:
4.07.1 Maintain the Property in a safe and sanitary condition at all times.
4.07.2 Ensure that all real estate taxes and special assessments are paid and kept
current.
- 5 -
bution of EDI funds.
- 3 -
for
site preparation, grading, and utilities associated with this Project.
•
Funds shall be paid from FY 2006, Award No. 247, Project No. 1670, Heritage Services
• Redevelopment. -
41
es 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.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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4.08 Davis Bacon Labor Standards. See Exemption Checklist (Exhibit "F").
4.09 Property Standards. The Developer and its General Contractor certify that all work
performed meets all state, federal and local laws, ordinances, regulations and codes, and
accessibility requirements,where applicable.
4.09.1 After completion of Construction Work and throughout the term of the
Agreement, the Property must comply with all Property Standards described in
Section 4.09 herein.
4.09.2 Inspections. The City may perform periodic inspections at any reasonable time
to ensure compliance with this Agreement. The City shall perform final
inspection to certify Project completion prior to final disbursement of EDI grant
proceeds.
4.10 Maintenance of Property. The Developer shall maintain the Property in a safe and
sanitary condition to the extent possible during the construction phase of the Project and
throughout the term of the Agreement.
4.11 Preconstruction Meeting. Not applicable as work has been completed.
SECTION 5. GENERAL ADMINISTRATIVE REQUIREMENTS OF DEVELOPER
Developer agrees to comply with the following requirements:
5.01 Financial Management.
5.01.1 Accounting Standards. The Developer 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 "C" attached hereto and
incorporated herein as thought fully set forth).
5.01.2 Cost Principles. The Developer shall comply with the requirements and the
standards of OMB Circular No. A-122, "Cost Principles for the Non-Profit
Organizations (Exhibit "G"), and with the requirements of OMB Circular A-110
and A-87. Exhibits are attached hereto and incorporated herein as though fully
set forth.
5.01.3 Audits. The Developer shall comply with all provisions and regulations of the
Program and have an annual audit completed in compliance with OMB Circular
A-133 attached hereto as Exhibit"H" and incorporated herein as though fully set
forth. A copy of the audit shall be provided to the Director. The auditor shall
determine the appropriate type of audit to be conducted; i.e., limited scope or
full compliance. A single audit is not an allowable expense unless the
subrecipient expends total federal funds over $500,000.00 in each fiscal year. A
limited-scope audit may be allowable provide the auditor conducts the audit in
- 6 -
247, Project No. 1670, Heritage Services
• Redevelopment. -
41
es 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.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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accordance with generally accepted auditing standards and the subrecipient
expends less than $500,000.00 in each fiscal year.
5.01.3.1 Any deficiencies noted in audit reports must be fully cleared by the
Owner within 30 days after receipt of audit by the Developer.
Failure of the Developer 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 9.01.
5.01.3.2 Documentation and Record-Keeping. All Developer records with
respect to any matters covered in this Agreement shall be made
available to the City, its designees or the Federal Government, at
any time during normal business hours, as often as the City deems
necessary, to audit, examine, and make excerpts or transcripts of all
relevant data. Any contract entered into by the Developer with any
contractor or subcontractors shall include this Section to ensure said
access.
5.02 Records. The Developer shall submit to the City the following reports in accordance
with 24 C.F.R. 570.506 and with the submission timelines as specified.
5.02.1 Construction Progress Reports. The Owner shall provide reports to the Director
(AIA G702 Form or comparable document) describing the progress of
construction, and any significant problems and/or delays in construction on this
project. Reports will be submitted at the time of each pay request, or by the 15th
day of each month if no pay request is made before the 15th day of the month(or
upon written request from the Director, but no more frequently than monthly).
The progress reports are required until such time as all Construction Work is
completed and the City issues the final payment of construction to the
Developer.
5.03 Davis Bacon Payroll Reports. Exempt for this Project.
5.04 Financial Status Reports. Developer shall submit financial status reports (OMB
Circular A-110) (Exhibit"C") from time of loan closing until project completion
date as defined in Section 1.12. These reports shall accompany each pay
request. In the event a pay request would not be submitted within a ninety (90)
day period, the financial status report would be due 15 calendar days from the
end of the calendar year quarter. Attached as Exhibit "I", and incorporated
herein by this reference as though fully set forth, is a sample financial status
report.
5.05 Record Retention. The Developer, its contractors and subcontractors shall
maintain such records and accounts, including property, personnel and financial
records, as are deemed necessary by the City to assure a proper accounting for
all expenses. The Comptroller General of the United States, or any of their duly
authorized representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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approved by the Director, shall have access to any books, documents, papers,
records and accounts of the Developer, Contractor, or 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 Term of this Agreement, December 31, 2011. In
the event the term of the Agreement would be extended, the record retention
requirement would be extended correspondingly (OMB Circular A-110)
(Exhibit"C").
5.06 Personnel and Participant Conditions.
5.06.1.1 Contract Compliance Clause. Not applicable as Project has been
completed.
5.06.1.2 Workers' Compensation. The Developer shall provide evidence of
Workers' Compensation Insurance coverage for all employees
involved in the performance of this Agreement.
5.06.1.3 Section 3-Employment of Low-Income Persons (Section 3 of HUD
Act of 68, as amended, 12 U.S.C. 1701u). The Developer certifies
that best efforts were made to comply with 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 assistances for housing.
5.06.1.4 Conflict of Interest. The Developer certifies that it abided by the
provisions of 24 C.F.R. 570.611 with respect to conflicts of interest.
5.07 Protected and Disadvantaged Business Enterprises Program (Omaha Municipal
Code, Section 10-200). Not applicable as Project has been completed.
SECTION 6. DEVELOPER'S COMPLIANCE WITH OTHER FEDERAL REGULATIONS
6.01 Environmental Review. The Developer certifies that it has complied with the following
regulations insofar as they apply to the performance of this Agreement:
6.01.1 Clean Air Act, 42, U.S.C., 1857, ET seq.
6.01.2 Federal Water Pollution Control Act, as amended, 33 U.S.C. 1251, et seq., as
amended 1318 relating to inspection, monitoring entry, reports and
information as well as other requirements specified in Section 114 and Section
308, and all regulations and guidelines issued thereunder.
6.01.3 Environmental Protection Agency (EPA) regulations pursuant to 40 C.F.R.,
Part 50, as amended.
- 8 -
rence as though fully set forth, is a sample financial status
report.
5.05 Record Retention. The Developer, its contractors and subcontractors shall
maintain such records and accounts, including property, personnel and financial
records, as are deemed necessary by the City to assure a proper accounting for
all expenses. The Comptroller General of the United States, or any of their duly
authorized representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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6.01.4 National Environmental Policy Act of 1969.
6.01.5 HUD Environmental Review Procedures (24 C.F.R. Part 58).
6.01.6 Flood Disaster Protection Act of 1973 (24 U.S.C. 4106 and P.L. 2234) in
regard to the sale, lease or other transfer of land acquired, cleared or improved
under the terms of the Agreement as it may apply to provisions of 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 45 years old or older or that are included on a
Federal, State, or local historic property list.
6.02 Uniform Relocation Act. The Developer certifies that it complied with the applicable
regulations of the Uniform Relocation Act of 1970, as amended (URA)(42 U.S.C. 4601-
4655).
6.03 Soil Work Policy. The Developer and its contractors and subcontractors certifies that
they complied with the Soil Work Policy, if applicable, see Exhibit "J", which is
incorporated herein by this reference as though fully set forth.
SECTION 7. RESPONSIBILITIES OF THE CITY
7.01 Performance Monitoring. The City will monitor the performance standards of the
Developer 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 Developer within a reasonable period of time after
being notified by the City, contract suspension or termination procedures will 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 $248,525.00 in EDI-Special Projects funds
to be applied toward site preparation, grading and utilities for the Project. 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
Developer as soon as reasonably possible and the Agreement will be terminated.
7.02.1 Funds allocated to the Developer. Funds allocated to the Developer shall be in
the form of grant for the purposes set forth in this Agreement. Payments will
be contingent on Duties and Conditions specified in Sections 2.01 and 2.02
herein.
- 9 -
ors and subcontractors shall
maintain such records and accounts, including property, personnel and financial
records, as are deemed necessary by the City to assure a proper accounting for
all expenses. The Comptroller General of the United States, or any of their duly
authorized representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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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
Developer has timely and fully complied with its duties and obligations hereunder. No
payments shall be made for any work, labor, material or expenses incurred the Director
deems to be:
7.02.1.1 Not in conformance with applicable state, federal and/or local laws;
or,
7.02.1.2 Not in conformance with all plans, working drawings and/or
specifications as approved.
7.02.1.3 Unacceptable or substandard; or,
7.02.1.4 Not in accordance with this Agreement or related contracts as
approved for this Project.
7.03 Final Payments. Final payment as authorized by the Director or his designated
representative, subject to:
7.03.1 Receipt, verification and approval of an AIA Document G702" Application and
Certificate for Payment" or comparable document, such document being
prepared by the Developer or the Developer's architect or authorized person and
approved by the Developer and the City rehabilitation specialist before being
submitted to the Planning Department for payment. Pay request submission
must be forwarded directly to the Planning Department Rehabilitation Inspector
assigned to the Project. This shall include all Application and Certificate for
Payment (AIA Document G702 or comparable document) for the entire Project.
7.03.2 Receipt of requisite financial status reports.
7.03.3 A 10% retainage of EDI funds, held by the City until all punch list items have
been corrected to the satisfaction of the Owner, City Rehabilitation Inspector
assigned to this Project and City Labor Standards Officer, if applicable.
7.04 Technical Assistance. The Director shall assist the Developer in the same manner the
Director provides technical assistance to other Developers.
SECTION 8. AGREEMENTS BETWEEN CITY AND DEVELOPER
8.01 Release of Information Laws. The Developer 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 Developer
- 10 -
shall
maintain such records and accounts, including property, personnel and financial
records, as are deemed necessary by the City to assure a proper accounting for
all expenses. The Comptroller General of the United States, or any of their duly
authorized representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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further agrees to indemnify and hold harmless the City of Omaha for any liability
arising out of the improper use by the Developer 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 terms and the performance under
this Agreement.
8.03 Interest of the City. Pursuant to Section 8.05 of the Home Rule Charter, no elected
official or any officer or employee of the City shall have a financial interest, direct or
indirect, in any City agreement. Any violation of this section with the knowledge of the
person or corporation contracting with the City shall render the Agreement voidable by
the Mayor or Council.
8.04 Independent Contractor. Nothing contained in this Agreement is intended to, or shall be
construed in any manner, as creating or establishing the relationship of
employer/employee between the parties. The Developer and its General Contractor
shall at all times remain an independent contractor(s) 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 Developer is an Independent Contractor.
8.05 Project Roles. The Developer shall ensure that the Project meets the objectives stated
herein. The City has selected the Developer to assist in the Project since it is consistent
with the Consolidated Plan. With respect to this Project, the City is not acting as the
Developer's architect or engineer. The City makes no warranties, express or implied, as
to the Construction Work. The City owes no duty to the Developer or any other persons
that shall arise because of any inspection of the premises by the City's agents or
employees.
8.06 Captions. Captions used in this Agreement are for convenience and are not used in the
construction of this Agreement.
8.07 Merger. This Agreement shall not be merged into any other oral or written agreement,
lease or deed of any type.
8.08 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.
8.09 Assignment. The Developer may not assign its rights or obligations under this
Agreement without the express prior written consent of the City.
- 11 -
nting for
all expenses. The Comptroller General of the United States, or any of their duly
authorized representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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8.10 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.
8.11 Termination. This Agreement may be suspended or terminated in accordance with 24
C.F.R. 85.43, Enforcement or 24 C.F.R. 85.44, Termination for Convenience (Exhibit
"K", 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.
8.12 Reversion of Assets. Not applicable for EDI Special Projects
8.13 Indemnification. The Developer shall indemnify and hold the City harmless from and
against: (1) any and all claims arising from contracts between the Developer and third
parties made to effectuate the purposes of this Agreement; and, (2) any and all claims,
liabilities or damages arising from the preparation or presentation of any of the work
covered by this Agreement
8.14 Unenforceable Provisions. Any provision of this Agreement which is prohibited or
unenforceable in any jurisdiction shall, as to such jurisdiction, be in effective 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.
8.15 Disclosure of Lobbying. The Developer shall certify and disclose, to the best of its
knowledge and belief, that:
8.15.1 No Federal appropriated funds have been paid or will be paid, by or on behalf
of the Developer, 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.
8.15.2 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 or employee of
Congress, or an employee of a Member of Congress in connection with this
Federal contract, grant, loan, or cooperative agreement, the Developer shall
complete and submit standard Form-LLL, "Disclosure Form to Report
Lobbying", in accordance with its instructions.
8.15.3 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.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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8.16 Notices. The City and the Developer 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: 2) Developer:
City of Omaha Heritage Services
Planning Department Susan L. Morris, President
1819 Farnam Street,Room 1111 8805 Indian Hills Drive
Omaha,Nebraska 68183 Omaha,Nebraska 68114
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.
8.17 Applicability. This Agreement shall be binding upon the parties hereto and shall run
with the Property.
SECTION 9. DEFAULT PROVISIONS
9.01 Default. A default under this EDI Grant Agreement shall consist of using grant funds
for a purpose other than as authorized by this Agreement, any noncompliance with
legislative, regulatory, or other requirements applicable to this Agreement, any other
material breach of this Agreement, or any material misrepresentation in the application
submission.
9.01.1 Remedies. If, through any cause, the Owner 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 Owner liable for any
damages caused to the City by reasons of such default and termination.
- 13 -
or will be paid, by or on behalf
of the Developer, 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.
8.15.2 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 or employee of
Congress, or an employee of a Member of Congress in connection with this
Federal contract, grant, loan, or cooperative agreement, the Developer shall
complete and submit standard Form-LLL, "Disclosure Form to Report
Lobbying", in accordance with its instructions.
8.15.3 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.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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IN WITNESS WHEREOF, the parties have executed this Agreement as of the date indicated
below: . - - -
i
ATTEST; -- CITY OF OMAHA:
/e17/
CITY CLERK HE CITY OF OMA�IA MAYOR OF THE C OF OMAHA
-.- . BY: HERITAGE SERVICES,
a Nebraska nonprofit corporation
I SS m- is.LA.-
I -
..
Susan L. Morris, President
3a a00 ( ... o 04
Date I e
APPROVED AS TO FORM:
<-T3 ('' 7 It9(06
ASSISTANT CITY ATTORNEY Date 1
P:\PLN3\16498maf.doc
- 14 -
No.1731, Task 04.03.
P:\PLN3\14085pjm.doc AP° °OV' II AS TO FORM:
;ji'JI AA
/ *I—ETTY ATTORNEY DATE
/04001 C713144-
By
Councilmember
Adopted JUL 2 5 2006 -�
- - City Clerk
Approved.1
- r ; . Mayor
SCHEDULE OF EXHIBITS
Agreement
Exhibit Location Description
A 1.02 Articles of Incorporation, Bylaws,
Corporate Resolution, Board of Directors
for Heritage Services
B 1.08 Acknowledgement of Covenant
Running with Land - Exemption for EDI Grant
C 1.13;5.01.1; OMB Circular No. A-110
5.01.2; 5.03; and 5.04
D 1.15 North Neighborhood Revitalization Strategy
Area
E 1.16 Definition- Program Income
F 4.08 Davis Bacon Exemption Checklist for EDI
Grant
G 5.01.2 OMB Circular No. A-122 and A-87.
H 5.01.3 OMB Circular No. A-133
I 5.04 Financial Status Report
J 6.03 Soil Work Policy
K 8.11 Termination—C.F.R. 85.43 - 85.44
Attachments
1 Minority and Women Business Enterprise Plan
2 Section 3 Clause
3 Equal Opportunity Clause
4 Cost Certification
5 Waiver of Bonding Requirement
P:\PLN3\16498ma£doc
- 15 -
ance with
legislative, regulatory, or other requirements applicable to this Agreement, any other
material breach of this Agreement, or any material misrepresentation in the application
submission.
9.01.1 Remedies. If, through any cause, the Owner 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 Owner liable for any
damages caused to the City by reasons of such default and termination.
- 13 -
or will be paid, by or on behalf
of the Developer, 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.
8.15.2 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 or employee of
Congress, or an employee of a Member of Congress in connection with this
Federal contract, grant, loan, or cooperative agreement, the Developer shall
complete and submit standard Form-LLL, "Disclosure Form to Report
Lobbying", in accordance with its instructions.
8.15.3 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.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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NE Suc at State - wnr N -
1111E111 11111111111111111I411111111II
1000034984 P9s. 14 Exhibit "A"
HERITAGE SERVICES
Filed 05/14/1999 02:36 PM
RESTATED
ARTICLES OF INCORPORATION
OF
HERITAGE SERVICES
(FORMERLY THE HERITAGE-JOSLYN FOUNDATION)
THE UNDERSIGNED, in order to form a nonprofit corporation pursuant to the
Nebraska Nonprofit Corporation Act, Neb. Rev. Stat. § 21-1901, et. seq., as amended,
hereby adopt the following Articles of Incorporation:
•
ARTICLE I
NAME: OFFICE: AGENT
A. The name of this corporation shall be: Heritage Services.
B. The address of the registered office of the corporation is 10306 Regency
Parkway Drive, Omaha, Nebraska 68114, and the name of the registered agent at that
address is C. E. Heaney, Jr.
ARTICLE II
PURPOSES
Heritage Services (referred to hereafter as the "Corporation") is organized
for the exclusively charitable, scientific and educational purposes of(i) acquiring, retaining
and administering initially the funds enumerated in Article III, to be held, invested and used
exclusively in the manner and for the purposes specified herein, all of which are, or will be
established to benefit the Western Heritage Society, Inc. and Joslyn Art Museum, both of
Omaha, Nebraska, both organizations exempt under Section 501(c)(3) of the Internal
Revenue Code (the"Code") (the "Principal Beneficiaries"), and (ii) assisting such other
qualifying charitable organizations as the Board shall, from time to time, designate with
1
for any
damages caused to the City by reasons of such default and termination.
- 13 -
or will be paid, by or on behalf
of the Developer, 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.
8.15.2 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 or employee of
Congress, or an employee of a Member of Congress in connection with this
Federal contract, grant, loan, or cooperative agreement, the Developer shall
complete and submit standard Form-LLL, "Disclosure Form to Report
Lobbying", in accordance with its instructions.
8.15.3 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.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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respect to acquiring funds, developing strategies, providing expertise in connection with
construction programs, lending monies on a short term basis, and otherwise enhancing
their charitable, educational or scientific missions.
ARTICLE III
FUNDS AND DISTRIBUTION
A. The following funds shall be initially established within the Corporation:
(i) Western Heritage Capital Improvement and Endowment Fund. This fund
shall be used to receive, invest and distribute contributions dedicated either
to capital improvement programs or endowments for the benefit of the
Western Heritage Society, Inc.
(ii) Joslyn Capital Improvement and Endowment Fund. This fund shall be used
to receive, invest and distribute contributions dedicated either to capital
improvement programs or endowments for the benefit of Joslyn Art Museum.
(iii) Heritage-Joslyn Discretionary Fund. This fund shall be used to receive
invest and distribute contributions not specifically dedicated by a donor to
one of the other two funds established hereunder or not otherwise restricted
as to use by a donor. Assets in this fund, at the discretion of the Board of
Directors, may be allocated in whole or in part to any of the other funds
administered by the Corporation (whether created hereunder or created
separately by a donor), or may be applied directly to or for the benefit of the
Principal Beneficiaries in such amounts, in such manner, subject to such
conditions, and at such times as the Board of Directors determines. In
exercising its discretion, the Board of Directors should consider - but need
not be bound by-the amounts on deposit in, committed to or distributed from
the other funds administered by the Corporation and the projected long-term
2
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.
8.15.2 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 or employee of
Congress, or an employee of a Member of Congress in connection with this
Federal contract, grant, loan, or cooperative agreement, the Developer shall
complete and submit standard Form-LLL, "Disclosure Form to Report
Lobbying", in accordance with its instructions.
8.15.3 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.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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cash needs of each of the Principal Beneficiaries estimated at the time of the
establishment of the Corporation to be thirteen million dollars ($13,000,000)
for the Western Heritage Society, Inc. and to be thirty-five million dollars
($35,000,000) for Joslyn Art Museum. If these estimates are used, the ratio
of funding of the Principal Beneficiaries therefore initially would be twenty-
seven percent (27%) to Western Heritage Society, Inc. and seventy three
percent (73%) to Joslyn Art Museum. However, circumstances or
experience may suggest changes in these estimated needs and the Board
of Directors should consider such changes in making distributions. It is
contemplated that the Board shall have access to current, complete financial
information (including budgetary), and short and long-term plans of each of
the Principal Beneficiaries to assist it in exercising its discretion.
B. Any person, corporation or association may transfer and deliver assets into
any of the named funds or may create new funds and all such transfers shall thereafter be
subject to all terms and conditions of the specific fund to which the assets are transferred
or assigned, provided all new fund shall be used in such a manner as will augment,
enhance or enlarge the charitable scientific and educational activities of the Principal
Beneficiaries.
C. The Corporation shall, from time to time, make payments of more than fifty
percent (50%) of the distributable amount as hereafter defined to or for the use of the
Principal Beneficiaries, subject to the requirement that the conditions of the trust funds
described above be respected and enforced and in such a manner as will ensure the
attentiveness of the Principal Beneficiaries to the operation of the Corporation, within the
meaning of Section 509(a)(3) of the Code and the Treasury Regulations promulgated
thereunder applicable to supporting organization operated in connection with one or more
qualifying charitable beneficiaries.
3
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.
8.15.2 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 or employee of
Congress, or an employee of a Member of Congress in connection with this
Federal contract, grant, loan, or cooperative agreement, the Developer shall
complete and submit standard Form-LLL, "Disclosure Form to Report
Lobbying", in accordance with its instructions.
8.15.3 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.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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For purposes hereof, the "distributable amount" of the Corporation for any fiscal
year shall be the amount of its net income for that year, reduced by the sum of all taxes,
if any, imposed on the Corporation under the Code or under the laws of Nebraska or of any
other jurisdiction in which the Corporation might incur any liability for any tax. The "net
income" of the Corporation for this purpose shall be the excess of its gross income,
including interest on tax-exempt bonds (within the meaning of Section 103 of the Code)
and net short-term capital gains (but excluding net long-term capital gains, as such terms
are defined in Section 1222 of the Code), over the expenses paid or incurred for the
production or collection of gross income or for the management, conservation, or
maintenance of property held for the production of gross income, including allowances for
depreciation and depletion.
D. Disbursements from the Western Heritage Capital Improvement and
Endowment Fund and the Joslyn Capital Improvement and Endowment Fund shall
normally be made only after receiving the recommendations of the Boards of Directors of
the respective Principal Beneficiaries or their respective successors.
E. All administrative expenses paid or incurred by the Corporation to
accomplish one or more of the public purposes described in Section 170(c)(1) or charitable
purposes described in Section 170(c)(2)(B) of the Code shall constitute a distribution to or
for the benefit of the Principal Beneficiaries.
F. If either of the Principal Beneficiaries should change its stated purposes or
methods of operation from those in existence on April 1, 1989, to the extent that it no
longer fulfills the charitable, scientific and educational purposes and directives expressed
in these Articles, or if either of the Principal Beneficiaries ceases to be a qualifying
charitable organization, it shall no longer be a Principal Beneficiary of the Corporation and
the Board of Directors of this Corporation shall propose a substitute organization which is
then a qualifying charitable organization and which would enable the Corporation to
maintain its status as a "supporting organization" described in Section 509(a)(3) of the
4
tive agreement.
8.15.2 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 or employee of
Congress, or an employee of a Member of Congress in connection with this
Federal contract, grant, loan, or cooperative agreement, the Developer shall
complete and submit standard Form-LLL, "Disclosure Form to Report
Lobbying", in accordance with its instructions.
8.15.3 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.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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Code and the Treasury Regulations promulgated thereunder, which proposal shall be
subject to and not effective until approved by a two-thirds (2/3) vote of the directors of the
Corporation then serving. Similarly, if any substitute Principal Beneficiary should cease to
exist, substantially terminate or abandon its operations, change its stated purposes or
methods of operation from those in existence on the date on which such organization is
designated as Principal Beneficiary, then to the extent that it no longer fulfills the charitable
purposes and directives expressed in these Articles, or ceases to be a qualifying charitable
organization, such organization shall no longer be the Principal Beneficiary and a
substitute organization meeting the aforesaid requirements shall be selected in the manner
described above.
ARTICLE IV
DURATION
This corporation shall have perpetual existence.
ARTICLE V
INCORPORATORS
The names and residences of the incorporators of the corporation were as follows:
Name Address
Mary E. McKinney 1023 South 96th Street
Omaha, NE 68114
Willis A. Strauss 651 North 57th Street
Omaha, NE 681'32
ARTICLE VI
BOARD OF DIRECTORS
A. The affairs and assets of the Corporation shall be managed by a Board of
Directors of not less than six (6), no more than eleven (11), the exact number to be
determined from time to time by the Board.
5
ipal Beneficiaries.
F. If either of the Principal Beneficiaries should change its stated purposes or
methods of operation from those in existence on April 1, 1989, to the extent that it no
longer fulfills the charitable, scientific and educational purposes and directives expressed
in these Articles, or if either of the Principal Beneficiaries ceases to be a qualifying
charitable organization, it shall no longer be a Principal Beneficiary of the Corporation and
the Board of Directors of this Corporation shall propose a substitute organization which is
then a qualifying charitable organization and which would enable the Corporation to
maintain its status as a "supporting organization" described in Section 509(a)(3) of the
4
tive agreement.
8.15.2 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 or employee of
Congress, or an employee of a Member of Congress in connection with this
Federal contract, grant, loan, or cooperative agreement, the Developer shall
complete and submit standard Form-LLL, "Disclosure Form to Report
Lobbying", in accordance with its instructions.
8.15.3 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.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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B. Any director may, by Written instrument, resign his office. Two-thirds (2/3) of
the directors then in office may remove any director. Successor and additional directors
shall be elected by a majority vote of the directors then in office.
C. A majority of the directors then in office shall constitute a quorum for the
transaction of any business at any meeting of the Board of Directors unless the Bylaws of
the Corporation provide for a greater number, and the act of a majority of the directors then
in office shall be the act of the Board of Directors unless the Bylaws or these Articles
otherwise expressly require.
D. The initial Board of Dire
ctors of the Corporation, who shall continue to serve
until the first annual meeting of the directors and until their successors are duly elected,
are:
Name Address
Mary E. McKinney 1023 South 96th Street
Omaha, NE 68114
Dan L. Gardner 1122 South 80th Street
Omaha, NE 68124
Delbert D. Weber 6445 Prairie Avenue
• Omaha, NE 68132
Walter Scott, Jr. Penthouse, 36th & Farnam
Omaha, NE 68131
Michael H. Walsh 220 Fairacres Road
Omaha, NE 68132
Harold W. Andersen 6545 Prairie Avenue
Omaha, NE 68132
Robert B. Daugherty 400 North Elmwood Road
Omaha, NE 68132
C
6
exact number to be
determined from time to time by the Board.
5
ipal Beneficiaries.
F. If either of the Principal Beneficiaries should change its stated purposes or
methods of operation from those in existence on April 1, 1989, to the extent that it no
longer fulfills the charitable, scientific and educational purposes and directives expressed
in these Articles, or if either of the Principal Beneficiaries ceases to be a qualifying
charitable organization, it shall no longer be a Principal Beneficiary of the Corporation and
the Board of Directors of this Corporation shall propose a substitute organization which is
then a qualifying charitable organization and which would enable the Corporation to
maintain its status as a "supporting organization" described in Section 509(a)(3) of the
4
tive agreement.
8.15.2 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 or employee of
Congress, or an employee of a Member of Congress in connection with this
Federal contract, grant, loan, or cooperative agreement, the Developer shall
complete and submit standard Form-LLL, "Disclosure Form to Report
Lobbying", in accordance with its instructions.
8.15.3 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.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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ARTICLE VII
OFFICERS
The.officers of the Corporation shall consist of a Chairman, a Vice Chairmen, a
President, one or more Vice Presidents, a Secretary, a Treasurer and such other officers
as the Board of Directors shall designate from time to time, whose duties shall be as
provided in the Bylaws of the Corporation. The offices of Secretary and Treasurer may be
combined in one individual. The Chairman and Vice Chairman are to be elected from
among individuals serving as members of the Board of Directors.
ARTICLE VIII
BYLAWS
The Bylaws of the Corporation shall be as adopted and approved by the Board of
Directors. They may be amended or rescinded by a two-thirds (2/3) vote of the directors
then in office; provided, however, that notice of the proposed amendment or rescission
shall be given to the directors at least seven (7) days prior to the date of the meeting at
which the action is to be taken.
ARTICLE IX
PROHIBITED ACTIVITIES
The Corporation is not organized and shall not be operated for pecuniary gain or
profit, and it shall have no capital stock. No part of its property and no part of its net
earnings shall ever inure or be payable to or for the benefit of any director or other private
individual, except that the Corporation shall be authorized and empowered to reimburse
the directors and officers for reasonable expenses incurred, to pay reasonable
compensation for services rendered and to make payments and distributions in furtherance
of the charitable, scientific and educational purposes set forth in Articles II and X hereof.
No substantial part of the activities of the Corporation shall be devoted to attempting to
7
ls the charitable, scientific and educational purposes and directives expressed
in these Articles, or if either of the Principal Beneficiaries ceases to be a qualifying
charitable organization, it shall no longer be a Principal Beneficiary of the Corporation and
the Board of Directors of this Corporation shall propose a substitute organization which is
then a qualifying charitable organization and which would enable the Corporation to
maintain its status as a "supporting organization" described in Section 509(a)(3) of the
4
tive agreement.
8.15.2 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 or employee of
Congress, or an employee of a Member of Congress in connection with this
Federal contract, grant, loan, or cooperative agreement, the Developer shall
complete and submit standard Form-LLL, "Disclosure Form to Report
Lobbying", in accordance with its instructions.
8.15.3 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.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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influence legislation or the carrying on of propaganda. The Corporation shall not directly
or indirectly participate in, or intervene in (including the publishing or distributing of
statements) any political campaign on behalf of or in opposition to any candidate for public
office. Notwithstanding any other provision in this instrument, the Corporation shall not
carry on any other activities not permitted to be carried on (a) by a corporation exempt from
Federal income tax under Section 501(c)(3) of the Code, or (b) by a corporation,
contributions to which are deductible under Sections 170, 642, 2055(a), 2106(a)(2)(A) and
2522(A) or (b) of the Code, and it is intended that the Corporation will qualify as other than
a private foundation pursuant to Section 509(a)(3) of the Code and the Treasury
Regulations thereunder; therefore, the Corporation shall not carry on any activities not
permitted to be carried on by a charitable organization exempt from Federal income tax
under Sections 501(c)(3) and 501(a) of the Code or by organization contributions to which
are deductible under Sections 170(c)(2).
ARTICLE X
DEFINITIONS
A. "Qualifying Charitable Organization". In these Articles and in any
amendments to them, references to "qualifying charitable organizations" or "qualifying
charitable organization" shall mean any federal, state or local governmental bodies (but
only with respect to exclusively public purposes) within the meaning of Section 170(c)(1)
of the Code, or any corporation, trust, fund, foundation, or community chest which is
described in Sections 170(c)(2), 170(b)(1)(A), 509(a)(1) and 509(a)(2) and to which
deductible contributions may be made pursuant to Sections 170, 642, 2055(a), 2106(a)(2)
(A) and 2522(a) or (b) of the Code.
B. "Charitable. Scientific or Educational Purposes". In these Articles and in any
amendments to them the terms "charitable, scientific or educational purposes" shall be
limited to and shall include only charitable, scientific or educational purposes within the
meaning of those terms as used in Section 501(c)(3) of the Code, but only such purposes
8
its status as a "supporting organization" described in Section 509(a)(3) of the
4
tive agreement.
8.15.2 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 or employee of
Congress, or an employee of a Member of Congress in connection with this
Federal contract, grant, loan, or cooperative agreement, the Developer shall
complete and submit standard Form-LLL, "Disclosure Form to Report
Lobbying", in accordance with its instructions.
8.15.3 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.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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as also constitute exclusively public charitable or eleemosynary purposes under the laws
of the State of Nebraska.
ARTICLE XI
REPORTING
The directors of the Corporation shall, not less often than annually, deliver to the
Principal Beneficiaries a report of the financial affairs of the Corporation for the period
concerned, including a statement of the assets and liabilities of the Corporation, a
statement of the receipts and disbursements of the Corporation, a statement of its current
investment portfolio, and such other information as the directors of the Corporation deem
appropriate and helpful. In addition, the directors of the Corporation shall undertake to
confer, at least once during each fiscal year of the Corporation, with the governing bodies
of the Principal Beneficiaries concerning the support of the Principal Beneficiaries by the
Corporation.
ARTICLE XII
TERMINATION AND DISSOLUTION
The Corporation shall continue in perpetuity unless the Board of Directors
terminates it and causes the distribution of all of the assets, which action may be taken at
any time upon a two-thirds (2/3) vote of the Board of Directors then in office. On such
termination, the directors shall, after payment of all of the costs and expenses of such
termination, distribute all of the assets of the Corporation exclusively for the purposes of
the Corporation and of the funds specified in Article II above to such successor
organization or organizations as are then exempt from federal income taxation under
501(c)(3) of the Code and who agree in writing to accept such funds and agree to
administer and disburse them in accordance with the terms of these Articles and the trusts,
if any, creating them. None of the assets shall be distributed to any member, officer or
director of the Corporation and no distribution shall be made at any time to or for the
9
terms "charitable, scientific or educational purposes" shall be
limited to and shall include only charitable, scientific or educational purposes within the
meaning of those terms as used in Section 501(c)(3) of the Code, but only such purposes
8
its status as a "supporting organization" described in Section 509(a)(3) of the
4
tive agreement.
8.15.2 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 or employee of
Congress, or an employee of a Member of Congress in connection with this
Federal contract, grant, loan, or cooperative agreement, the Developer shall
complete and submit standard Form-LLL, "Disclosure Form to Report
Lobbying", in accordance with its instructions.
8.15.3 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.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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benefit of any organization other than a qualifying charitable organization or for other than
a charitable scientific or educational purpose.
ARTICLE XIII
POWERS OF DIRECTORS
A. The directors shall have general supervision over the affairs of the
Corporation, including establishing the investment policies of the Corporation, the timing
of grants, the manner of making them, and the selection of recipients by the Corporation,
and otherwise directing the use of the income and assets of the Corporation. This
Corporation and its directors shall be authorized to exercise the powers permitted nonprofit
corporations under Sections 21-1901, et seq. of the Revised Statutes of Nebraska;
provided, however, that the Corporation, in exercising any one or more of such powers
shall do so only in furtherance of the exempt purposes for which it has been organized as
described in Section 501(c)(3) and 509(a)(3) of the Code and subject to the provisions of
k Articles II, X and XIII hereof.
B. In addition to the powers set out in the preceding paragraph, and subject to
the same limitations, the Corporation and its directors shall have the following discretionary
powers:
(1) To abandon any property, real or personal, which they consider not worthy
of retention and maintenance;
(2) To compromise, arbitrate, rescind, adjust, sue on or defend, abandon, or
otherwise deal with and settle claims in favor of or against the Corporation
as they shall deem best;
(3) To continue any business which is transferred to the Corporation at any time;
(4) To invest in any common trust fund administered by them;
•
10
trusts,
if any, creating them. None of the assets shall be distributed to any member, officer or
director of the Corporation and no distribution shall be made at any time to or for the
9
terms "charitable, scientific or educational purposes" shall be
limited to and shall include only charitable, scientific or educational purposes within the
meaning of those terms as used in Section 501(c)(3) of the Code, but only such purposes
8
its status as a "supporting organization" described in Section 509(a)(3) of the
4
tive agreement.
8.15.2 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 or employee of
Congress, or an employee of a Member of Congress in connection with this
Federal contract, grant, loan, or cooperative agreement, the Developer shall
complete and submit standard Form-LLL, "Disclosure Form to Report
Lobbying", in accordance with its instructions.
8.15.3 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.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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(5) To act as they deem proper in any recapitalization, merger, reorganization,
consolidation, partition, or other transaction affecting any of the property held
by them, and to make exchanges, pay expenses, and to delegate
discretionary power with relation to such transaction;
(6) To determine whether items should be charged or credited to income or
principal or allocated between income and principal, in such manner as they
may in their discretion deem equitable and fair under all the circumstances,
including the power to amortize or fail to amortize any part or all of the
premium or discount and to treat any part or all of the profit resulting from the
maturity or sale of any asset, whether purchased at a premium or a discount,
as income or principal or apportion the same between income and principal;
(7) To create reserves for depreciation, obsolescence, amortization and
depletion;
(8) To hold and carry real and personal property in any name, including the
name of a nominee, provided the property is at all times identified as such
on the books of the Corporation;
(9) To employ, retain, or consult accountants, investment counsel, attorneys at
law, and other professional advisors, to represent or advise them;
(10) To select depositories within or without the jurisdiction of administration of
the funds and securities held by them;
(11) To pay reasonable charges for the services or facilities herein authorized;
11
any business which is transferred to the Corporation at any time;
(4) To invest in any common trust fund administered by them;
•
10
trusts,
if any, creating them. None of the assets shall be distributed to any member, officer or
director of the Corporation and no distribution shall be made at any time to or for the
9
terms "charitable, scientific or educational purposes" shall be
limited to and shall include only charitable, scientific or educational purposes within the
meaning of those terms as used in Section 501(c)(3) of the Code, but only such purposes
8
its status as a "supporting organization" described in Section 509(a)(3) of the
4
tive agreement.
8.15.2 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 or employee of
Congress, or an employee of a Member of Congress in connection with this
Federal contract, grant, loan, or cooperative agreement, the Developer shall
complete and submit standard Form-LLL, "Disclosure Form to Report
Lobbying", in accordance with its instructions.
8.15.3 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.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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(12) To make any distribution or division, whether of income or principal, wholly
or partially in kind, without allocating the same kind of property to different
distributees, and to distribute undivided interests in any asset;
(13) To indemnify any person who is made a party to any suit, action or
proceeding, whether civil, criminal, administrative or investigative, including
any action by or in the right of the Corporation, by reason of the fact that he
is or was a director, officer, employee, or agent of the Corporation, or is or
was serving at the request of the Corporation as a director, officer, employee
or agent of the Corporation, against expenses, including attorney's fees,
actually and reasonably incurred by him in connection with such action, suit
or proceeding, if he acted in good faith and in a manner he reasonably
believed to be in or not opposed to the best interests of the Corporation,
except that no indemnification shall be made in respect to any claim,
judgment, amount paid in settlement, issue, find, matter, attorney's fees for
a criminal proceeding, or as to such person guilty of a violation of a criminal
law, or as to which such person shall have been adjudged to be liable for
negligence or misconduct in the performance of his duty unless and only to
the extent that the court in which such action or suit was brought shall
determine upon application that, despite the adjudication of liability, in view
of all circumstances of the case, such person is fairly and reasonably entitled
to indemnity for such expenses which the court shall deem proper;
(14) To purchase and maintain insurance on behalf of any person who is or was
a director, officer, employee or agent of the Corporation, or is or was serving
at the request of the Corporation, as a director, officer, employee or agent of
the Corporation against any liability asserted against him and incurred by him
in any such capacity, or arising out of his status as such, whether or not the
Corporation would have the power to indemnify him against such liability
under the provisions of clause (13) of Paragraph (B) of this Article;
12
an 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 or employee of
Congress, or an employee of a Member of Congress in connection with this
Federal contract, grant, loan, or cooperative agreement, the Developer shall
complete and submit standard Form-LLL, "Disclosure Form to Report
Lobbying", in accordance with its instructions.
8.15.3 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.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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(15) Whenever the vote of the directors at any meeting thereof is required or
permitted to be taken in connection with any action, the Board shall have
authority to dispense with the meeting of directors, but only if all the directors
shall consent in writing to such action being taken; and
(16) To conduct meetings of the Board of Directors by having one or more
members of the Board of Directors participate by means of conference
telephone or similar communications equipment by means of which all
persons participating in the meeting can hear each other, and such
participation in a meeting shall constitute presence of persons at such
meeting.
C. The directors are authorized to and shall take any and all other action
necessary or appropriate to qualify the Corporation as a "supporting organization" within
the meaning of Section 509(a)(3) of the Code and Treasury Regulations promulgated
thereunder.
ARTICLE XIV
AMENDMENTS TO THE ARTICLES
Amendments to these Articles may be adopted by the Board of Directors by a two-
thirds (2/3) vote of the directors then in office; provided, however, that written notice of the
proposed amendment shall be given to the directors at least seven (7) days prior to the
date of such meeting and provided that no amendment shall authorize the Corporation or
its directors to conduct the affairs of the Corporation in any manner or for any purpose
contrary to the provisions of Section 501(c)(3) and 509(a)(3) of the Code or the Treasury
Regulations promulgated thereunder. Any such amendment to these Articles of
Incorporation shall be made only in accordance with the laws of the State of Nebraska.
The directors are hereby authorized and directed to amend or modify any provisions of
these Articles when such amendment or modification is necessary to ensure compliance
with any requirements existing now or hereafter for a qualifying charitable organization
13
t any liability asserted against him and incurred by him
in any such capacity, or arising out of his status as such, whether or not the
Corporation would have the power to indemnify him against such liability
under the provisions of clause (13) of Paragraph (B) of this Article;
12
an 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 or employee of
Congress, or an employee of a Member of Congress in connection with this
Federal contract, grant, loan, or cooperative agreement, the Developer shall
complete and submit standard Form-LLL, "Disclosure Form to Report
Lobbying", in accordance with its instructions.
8.15.3 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.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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which is a "supporting organization" within the meaning of Section 509(a)(3) of the Code
and Treasury Regulations promulgated thereunder.
ARTICLE XV
PUBLIC BENEFIT CORPORATION
The Corporation is a public benefit corporation and has no members.
These Restated Articles of Incorporation contain amendments requiring the approval
by the Western Heritage Society, Inc. and Joslyn Art Museum which approvals have been
obtained.
IN WITNESS WHEREOF, the undersigned have executed these Restated Articles
of Incorporation on this day of � 1999.
C.E. Heaney, Jr., Sper tary
157280
•
•
14
\14085pjm.doc AP° °OV' II AS TO FORM:
;ji'JI AA
/ *I—ETTY ATTORNEY DATE
/04001 C713144-
By
Councilmember
Adopted JUL 2 5 2006 -�
- - City Clerk
Approved.1
- r ; . Mayor
: * JUN 05 '96 09 40AM KENNEDY HOLLRND ETAL P.4/5
Exhibit "A"
Adopted March, 1995
AMENDMENT TO BYLAWS
ARTICLE IV
OFFICERS
Article Iv, Sections 1, 6 and 7 are hereby deleted in their
entirety and replaced with the following:
SECTION 1. Officers.
The officers of the Foundation shall be a Chairman,
a Vice Chairman, a Vice Chairman for Operations, a
President, a Secretary, a Treasurer and such other
officers as may be elected in accordance with the
provisions of this Article. The offices of Secretary and
Treasurer may be combined in one individual. The Board
of Directors may elect or appoint such other officers,
including one or more Assistant Secretaries and one or
more Assistant Treasurers, as it shall deem advisable,
such officers to have the authority and perform the
duties prescribed, from time to time, by the Board of
Directors. The Chairman is to be elected from among
individuals serving as members of the Board of Directors.
SECTION 6. Vice Chairman.
The Vice Chairman shall perform such duties as may
be assigned to him by the Board or the Chairman. In the
absence of the Chairman, or in the event of his
disability or inability to act, the Vice Chairman shall
perform the duties of the Chairman with the full powers,
and subject to the restrictions upon, the Chairman.
SECTION 6a. Vice Chairmen for Operations.
The Vice Chairman for Operations shall be the chief
executive officer of the Foundation who shall serve under
the Chairman and who shall be delegated the
responsibility for the overall management of the affairs
of the Foundation and the execution of the policies
established by the Board.
SECTION 7. President.
The President shall be the chief operating officer
of the Foundation who shall serve under the Vice Chairman
for Operations and who shall be delegated the
responsibility for overall operations of the Foundation.
He shall be given the necessary authority to effect this
"'" responsibility subject only to the authority of the
Federal contract, grant, loan, or cooperative agreement, the Developer shall
complete and submit standard Form-LLL, "Disclosure Form to Report
Lobbying", in accordance with its instructions.
8.15.3 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.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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JUN 05 '96 09:40AM KENNEDY HOLLAND ETAL P.5/5
Chairman, the Vice Chairman for Operations and to such
policies as may be issued by the Board or any committees
to which it has delegated power for such action. He
shall sign all documents which the Board has authorized
to be executed on behalf of the Foundation except where
such action has been expressly reserved or delegated to
another by the Board. He shall act in all matters in
which the Board has not formally designated some other
person or group to act.
2
•
•
14
\14085pjm.doc AP° °OV' II AS TO FORM:
;ji'JI AA
/ *I—ETTY ATTORNEY DATE
/04001 C713144-
By
Councilmember
Adopted JUL 2 5 2006 -�
- - City Clerk
Approved.1
- r ; . Mayor
BYLAWS
OF
THE HERITAGE - JOSLYN FOUNDATION
ARTICLE I
OFFICE
The principal office of the Foundation in the State of
Nebraska shall be located in the City of Omaha, County of
Douglas. The Foundation may have such other offices, either
within or without the State of Nebraska, as the Board of
Directors may designate or as the business of the Foundation may
require from time to time.
The Foundation shall have and continuously maintain in the
State of Nebraska a registered office, and a registered agent
whose office is identical with such registered office, as
required by the Nebraska Non-Profit Corporation Act. The
registered office may be, but need not be, identical with the
principal office in the State of Nebraska, and the address of the
registered office may be changed from time -to time by the Board
of Directors.
ARTICLE II
BOARD OF DIRECTORS
SECTION 1. General Powers. _
The affairs of the Foundation shall be managed by its Board
of Directors. Directors need not be residents of the State of
Nebraska. The directors shall have those powers specified in
Article XIII of the Articles of Incorporation, as amended from
time to time.
SECTION 2. Number.
The number of Directors of the Foundation shall be seven
(7) , two of whom shall at all times be the Presidents of Western
Heritage Society, Inc. and Joslyn Art Museum (the "Principal
Beneficiaries") . Of the remaining five (5) directors of the
Foundation, three (3) shall be elected by the Board of Governors
of Joslyn Art Museum, from its current or past membership and the
remaining two (2) directors shall be elected by the Board of
Directors of the Western Heritage Society, Inc. , from its current
or past membership. Each Director other than the Presidents of
Joslyn Art Museum and Western Heritage Society, Inc. , shall hold
office for a term of three (3) years and until his or her
successor shall have been duly elected and qualified. The
initial Board of Directors shall consist of those individuals
stated in the Articles of Incorporation.
ard Form-LLL, "Disclosure Form to Report
Lobbying", in accordance with its instructions.
8.15.3 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.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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SECTION 3 . Resignation, Removal and Vacancies.
Any director may, by written instrument, resign his office.
Two thirds (2/3) of the directors then in office may remove any
director other than the Presidents of the Principal Beneficiaries
for any reason, with or without cause. If the President of a
Principal Beneficiary dies, becomes incapacitated or resigns his
office either as President of a Principal Beneficiary dies,
becomes incapacitated or resigns his office either as President
of a Principal Beneficiary or as a director of the Foundation,
until a new President of the Principal Beneficiary is elected or
appointed, a substitute director may be designated by such
Principal Beneficiary. Successor directors shall be elected by
the Principal Beneficiary which had elected the directors to be
replaced.
SECTION 4 . Compensation.
Directors as such shall not receive any stated salaries for
their services, but by resolution of the Board of Directors a
fixed sum for expenses of attendance, if any, may be allowed for
attendance at each regular or special meeting of the Board; but
nothing herein contained shall be construed to preclude any
director from serving the Foundation in any other capacity and
receiving compensation therefore.
SECTION 5. Reporting.
The directors shall, not less often than annually, deliver
to the Principal Beneficiaries a report of the financial affairs
of the Foundation for the period concerned, including a statement
of the assets and liabilities of the Foundation, a statement of
the receipts and disbursements of the Foundation, a statement of
its then current investment portfolio, and such other information
as the directors of the Foundation deem appropriate and helpful.
In addition, the directors shall undertake to confer, at least
once during each fiscal year of the Foundation, with the
governing bodies of the Principal Beneficiaries concerning the
support of the Principal
SECTION 6. No Control By Disqualified Persons.
No more than fifty (50) percent of the directors may be
either individuals who are "substantial contributors" to the
Foundation, or "family members of a substantial contributor, " or
"disqualified persons" other than as a "foundation manager, " all
as determined in accordance with Section 4946 of the Internal
Revenue Code of 1986, as amended (which shall be deemed to
include the corresponding provisions of any future United States
Internal Revenue law) .
-2-
certify and disclose accordingly.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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ARTICLE III
MEETINGS OF BOARD OF DIRECTORS
SECTION 1. Annual Meeting.
An annual meeting of the Board of Directors will be held at
a time and place to be selected by the Chairman or the President.
SECTION 2 . Special Meeting.
Special meetings of the Board of Directors may be held at
any place, at any time, whenever called by the Chairman or any
three (3) Directors.
SECTION 3 . Notice of Meeting.
Notice of the time and place of the annual meeting or any
special meetings of the Board of Directors shall be given by the
Secretary, or by the person or persons calling the meeting, by
mail, telegram, or by personal communication over the telephone
or otherwise, at least three (3) days prior to the date on which
the meeting is to be held. Neither the business to be transacted
nor the purpose of any meeting of the Board of Directors need be
specified in the notice or any waiver of notice of such meeting.
Any director may execute a waiver of notice either before or
after any meeting, and in that event no notice need be given such
director.
SECTION 4. Quorum.
A majority of the directors then in office shall constitute
a quorum for the transaction of any business at any meeting of
the Board of Directors unless these Bylaws provide for a greater
number, and the act of a majority of the directors then in office
shall be the act of the Board of Directors unless these Bylaws or
the Articles of Incorporation of the Foundation otherwise
expressly require.
SECTION 5. Manner of Acting.
The act of a majority of the Directors present at a meeting
at which a quorum is present shall be the act of the Board of
Directors, unless the act of a greater number is required by law
or by these Bylaws.
SECTION 6. Informal Action by Directors.
Any corporate action required or permitted by the Articles
of Incorporation or Bylaws, or by the laws of the State of
Nebraska, to be taken at a meeting of the directors, may be taken
without a meeting if a consent, in writing, setting forth the
action to be taken, shall be signed by all of the Directors
-3-
Foundation, or "family members of a substantial contributor, " or
"disqualified persons" other than as a "foundation manager, " all
as determined in accordance with Section 4946 of the Internal
Revenue Code of 1986, as amended (which shall be deemed to
include the corresponding provisions of any future United States
Internal Revenue law) .
-2-
certify and disclose accordingly.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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entitled to vote with respect , to the subject matter thereof.
Such consent shall have the same force and effect as a unanimous
vote and may be described as such.
SECTION 7 . Action By Telephone Conference.
One or more members of the Board of Directors may
participate in any meeting by means of conference telephone or
similar communications equipment in which all persons
participating in the meeting can hear each other, and such
participation in a meeting shall constitute presence of persons
at such meeting.
ARTICLE IV
OFFICERS
SECTION 1. Officers.
The officers of the Foundation shall be a Chairman, a Vice
Chairman, a President, a Secretary, a Treasurer and such other
officers as may be elected in accordance with the provisions of
this Article. The offices of Secretary and Treasurer may be
combined in one individual. The Board of Directors may elect or
appoint such other officers, including one or more Assistant
Secretaries and one or more Assistant Treasurers, as it shall
deem desirable, such officers to have the authority and perform
the duties prescribed, from time to time, by the Board of
Directors. The Chairman and Vice Chairman are to be elected from
among individuals serving as members of the Board of Directors.
SECTION 2 . Election and Term of Office.
The officers of the Foundation shall be elected annually by
the Board of Directors at its annual meeting. If the election of
officers shall not be held at such meeting, such election shall
be held as soon thereafter as conveniently may be. New offices
may be created and filled at any meeting of the Board of
Directors. Each officer shall hold office until his successor
shall have been duly elected and shall have qualified.
SECTION 3 . Removal.
An officer elected or appointed by the Board of Directors
may be removed by the Board of Directors whenever in its judgment
the best interests of the Foundation would be served thereby, but
such removal shall be without prejudice to the contract rights,
if any, of the officer so removed provided that election or
appointment of an officer shall not of itself create contract
rights.
-4-
ll
as determined in accordance with Section 4946 of the Internal
Revenue Code of 1986, as amended (which shall be deemed to
include the corresponding provisions of any future United States
Internal Revenue law) .
-2-
certify and disclose accordingly.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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SECTION 4 . Vacancies.
A vacancy in any office because of death, resignation,
removal, disqualification or otherwise, may be filled by the
Board of Directors for the unexpired portion of the term, at any
regular or special meeting.
SECTION 5. Chairman.
The Chairman shall be the principal officer of the
Foundation and shall preside at all meetings of the Board of
Directors. He shall sign those documents which the Board has
authorized him to execute. He shall also perform all duties
incident to the office of the principal officer of the Foundation
and such other duties as may be prescribed by the Board from time
to time.
SECTION 6. Vice Chairman.
The Vice Chairman shall perform such duties as may be
assigned to him by the Board or the Chairman. In the absence of
the Chairman, or in the event of his disability or inability to
act, the Vice Chairman shall perform the duties of the Chairman
with the full powers, and subject to the restrictions upon, the
Chairman.
SECTION 7. President.
The President shall be the chief executive officer of the
Foundation who shall serve under the Chairman and who shall be
delegated the responsibility for overall management of the
affairs of the Foundation and the execution of the policies
established by the Board. He shall be given the necessary
authority to effect this responsibility subject only to such
policies as may be issued by the Board or any committees to which
it has delegated power for such action. He shall sign all
documents which the Board has authorized to be executed on behalf
of the Foundation except where such action has been expressly
reserved or delegated to another by the Board. He shall act in
all matters in which the Board has not formally designated some
other person or group to act.
SECTION 8. Secretary.
The Secretary shall have charge of the minutes of all
proceeds of the Board of Directors and members and of such other
books and papers as the Board may direct. He or she shall, when
requested by the Chairman to do so, sign and execute all deeds,
bonds, contracts, and other obligations or instruments in the
name of the Foundation. The Secretary shall have all such powers
and duties as generally are performed by this office, or as may
be assigned by the Board of Directors.
-5-
de the corresponding provisions of any future United States
Internal Revenue law) .
-2-
certify and disclose accordingly.
- 12 -
ed representatives, or any duly authorized representatives of the City, as
- 7 -
ercent of the work and is contractually entitled to
compensation proportionate to its work.
te of Signing
Firm or Corporate Name
Address Telephone Number
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
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 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
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SECTION 9 . Treasurer.
The Treasurer shall have charge of all funds and securities
of the Foundation, shall endorse the same for deposit or
collection when necessary and deposit the same to the credit of
the Foundation in such banks or depositories as the Board of
Directors may authorize. The Treasurer may endorse all-
commercial documents for, or on behalf of, the Foundation and may
sign all receipts and vouchers for payments made to the
Foundation. The Treasurer shall have all such powers and duties
as generally are assigned to the position of Treasurer or as may
be assigned by the Board of Directors.
ARTICLE V
COMMITTEES
SECTION 1. Committees of Directors.
The Board of Directors, by resolution adopted by a majority
of directors in office, may designate and appoint an Executive
Committee or such other committees, each of which shall consist
of two or more directors, which committees, to the extent `
provided in said resolution, shall have and exercise the
authority of the Board of Directors in the management of the
Foundation, except that no such committee shall have the
authority of the Board of Directors in reference to amending,
altering or repealing the Bylaws; electing, appointment or
removing any member of any such committee or any director or
officers of the Foundation; amending the articles of
incorporation; restating articles of incorporation; adopting a
plan of merger or adopting a plan of consolidation with any
corporation; authorizing the sale, lease, exchange or mortgage of
all or substantially all of the property and assets of the
Foundation; authorizing the voluntary dissolution of the
Foundation or revoking proceedings therefor, adopting a plan for
the distribution of the assets of the Foundation; or amending,
altering or repealing any resolution of the Board of Directors
which by its terms provides that it shall not be amended, altered
or repealed by such committee. The designation and appointment
of any such committee and the delegation thereto of authority
shall not operate to relieve the Board of Directors, or any
individual director, of any responsibility imposed upon it or him
or her by law.
SECTION 2 . Term of Office.
Each member of a committee shall continue as such until the
next annual meeting of the directors of the Foundation and until
his or her successor is appointed, unless the committee shall be
sooner terminated, or unless such member be removed from such
committee, or unless such member shall cease to qualify as a
member thereof.
-6-
Firm or Corporate Name
Address Telephone Number
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
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 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
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SECTION 3 . Chairman.
One member of each committee shall be appointed chairman by
the Chairman.
SECTION 4. Vacancies.
Vacancies in the membership of any committee may be filled
by appointments made in the same manner as provided in the case
of the original appointments.
SECTION 5. Quorum.
Unless otherwise provided in the resolution of the Board of
Directors designating a committee, a majority of the whole
committee shall constitute a quorum and the act of a majority of
the members present at the meeting at which a quorum is present
shall be the act of the committee.
SECTION 6. Rules.
Each committee may adopt rules for its own government not
inconsistent with these Bylaws or with rules adopted by the Board
of Directors.
ARTICLE VI
CONTRACTS, LOANS, CHECKS, DEPOSITS
SECTION 1. Contracts.
The Board of Directors may authorize any officer or
officers, agent or agents of the Foundation, in addition to the
officers so authorized by these Bylaws, to enter into any
contract or execute and deliver any instrument in the name of and
on behalf of the Foundation, and such authority may be general or
confined to specific instances.
SECTION 2. Checks, Drafts, Etc.
All checks, drafts or orders for the payment of money, notes
or other evidences of indebtedness issued in the name of the
Foundation, shall be signed by such officer or officers, agent or
agents of the Foundation and in such manner as shall from time to
time be determined by resolution of the Board of Directors. In
the absence of such determination by the Board of Directors, such
instruments shall be signed by the Treasurer or an Assistant
Treasurer and countersigned by the Chairman, Vice Chairman, or
President of the Foundation.
-7-
the
Foundation or revoking proceedings therefor, adopting a plan for
the distribution of the assets of the Foundation; or amending,
altering or repealing any resolution of the Board of Directors
which by its terms provides that it shall not be amended, altered
or repealed by such committee. The designation and appointment
of any such committee and the delegation thereto of authority
shall not operate to relieve the Board of Directors, or any
individual director, of any responsibility imposed upon it or him
or her by law.
SECTION 2 . Term of Office.
Each member of a committee shall continue as such until the
next annual meeting of the directors of the Foundation and until
his or her successor is appointed, unless the committee shall be
sooner terminated, or unless such member be removed from such
committee, or unless such member shall cease to qualify as a
member thereof.
-6-
Firm or Corporate Name
Address Telephone Number
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
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 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
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SECTION 3 . Deposits.
All funds of the Foundation shall be deposited from time to
time to the credit of the Foundation in such banks, trust
companies or other depositaries as the Board of Directors may
select.
SECTION 4 . Gifts.
The Board of Directors may accept on behalf of the
Foundation any construction, gift, bequest or devise for the
general purposes or for any special purposes of the Foundation.
SECTION 5. Loans Prohibited.
No loans shall be made by the Foundation to any officer or
to any Director.
ARTICLE VII
BOOKS AND RECORDS
The Foundation shall keep correct and complete books and
records of account and shall also keep minutes of the proceedings
of its Board of Directors and committees having any of the
authority of the Board of Directors. All books and records of
the Foundation may be inspected by any director, or his or her
agent or attorney, for any proper purpose at any reasonable time.
ARTICLE X
FISCAL YEAR
The fiscal year of the Foundation shall be a calendar year.
ARTICLE VIII
SEAL
The Board of Directors may provide for a corporate seal, by
resolution adopted by a majority of the Directors present at a
meetingat which aquorumis present.
ARTICLE IX
WAIVER OF NOTICE
Whenever any notice is required to be given under the
provisions of the Nebraska Non-Profit Corporation Act or under
the provisions of the Articles of Incorporation or the Bylaws of
the Foundation, a waiver thereof in writing signed by the person
or persons entitled to such notice, whether before or after the
time stated therein, shall be deemed equivalent to the giving of
such notice.
-8-
the Foundation.
-7-
the
Foundation or revoking proceedings therefor, adopting a plan for
the distribution of the assets of the Foundation; or amending,
altering or repealing any resolution of the Board of Directors
which by its terms provides that it shall not be amended, altered
or repealed by such committee. The designation and appointment
of any such committee and the delegation thereto of authority
shall not operate to relieve the Board of Directors, or any
individual director, of any responsibility imposed upon it or him
or her by law.
SECTION 2 . Term of Office.
Each member of a committee shall continue as such until the
next annual meeting of the directors of the Foundation and until
his or her successor is appointed, unless the committee shall be
sooner terminated, or unless such member be removed from such
committee, or unless such member shall cease to qualify as a
member thereof.
-6-
Firm or Corporate Name
Address Telephone Number
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
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 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
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ARTICLE X
INDEMNIFICATION
Each Director or Officer of this Corporation, whether or not
then in office, shall be indemnified by this Corporation against
all costs and expenses reasonably incurred by or imposed upon
her/him in connection with or resulting from any civil or
criminal action, suit or proceeding to which she/he may be made a
party by reason of his/her being or having been a Director or
Officer of this Corporation except in relation to matters in
which he/she has been finally adjudged in such action, suit or
proceeding to have been derelict in the performance of his/her
duties as such Director or Officer. The foregoing right of
indemnification shall include a right to reimbursement of the
amounts paid and expenses incurred in settling, compromising or
otherwise adjusting any such action, suit or proceeding, when
such disposition thereof appears to be in the best interests of
this Corporation, and shall not be exclusive of other rights to
which such Director or Officer may be entitled as a matter of
law.
ARTICLE XI
AMENDMENTS TO BYLAWS
The Bylaws may be amended or rescinded by a two-thirds (2/3)
vote of the Directors then in office; provided, however, that
notice of the proposed amendment or rescission shall be given to
the directors at least seven (7) days prior to the date of the
meeting at which the action is to be taken.T
DATED this /f7fA day of v , 1991.
Secretar
-9-
poration or the Bylaws of
the Foundation, a waiver thereof in writing signed by the person
or persons entitled to such notice, whether before or after the
time stated therein, shall be deemed equivalent to the giving of
such notice.
-8-
the Foundation.
-7-
the
Foundation or revoking proceedings therefor, adopting a plan for
the distribution of the assets of the Foundation; or amending,
altering or repealing any resolution of the Board of Directors
which by its terms provides that it shall not be amended, altered
or repealed by such committee. The designation and appointment
of any such committee and the delegation thereto of authority
shall not operate to relieve the Board of Directors, or any
individual director, of any responsibility imposed upon it or him
or her by law.
SECTION 2 . Term of Office.
Each member of a committee shall continue as such until the
next annual meeting of the directors of the Foundation and until
his or her successor is appointed, unless the committee shall be
sooner terminated, or unless such member be removed from such
committee, or unless such member shall cease to qualify as a
member thereof.
-6-
Firm or Corporate Name
Address Telephone Number
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
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 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
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Li•
Exhibit "A"
HERITAGE SERVICES CORPORATE RESOLUTIONS
WHEREAS, the School District of Omaha and Joslyn Art Museum have each requested
that the Corporation become involved in the improvement and development of the area
between 20th & 24th Streets and Dodge and Interstate 480 in Omaha, Nebraska (the
Development Area),by;
(i) (for the School District) acquiring certain properties owned by
DBSI, Inc., Frank J. Kuricek and Pamela A. Kuricek , Trustees, and
Creighton University, and building a three hundred thirty (330) meter
running track surrounding a regulation-sized football field, together with
an approximate five thousand two hundred (5,200) seat stadium facility
together with surface parking facilities totaling approximately two
hundred seventy(270) spaces (the Central Project); and
(ii) (for the Museum) acquiring from the School District of Omaha
on behalf of Joslyn Art Museum, certain lands abutting the Museum on
the north and constructing certain improvements thereon and on
adjoining land owned by the Museum(the Joslyn Project); and
WHEREAS, in connection with the Central Project, the School District of Omaha is to
contribute, either directly or through the Omaha Schools Foundation, Four Million One
Hundred Thousand Dollars $4 100 000 and its existingpractice football field to the
( � )
Corporation and the Corporation has agreed to assist the Central Project by raising
additional funds needed to complete the Project.
NOW, THEREFORE, BE IT RESOLVED that the President or any other officer of the
Corporation be, and hereby is, authorized to execute and deliver for and on behalf of the
Corporation the following documents:
(1) a Purchase Agreement from DBSI, Inc. to acquire its property at
2002 Davenport and 302 North 20th Street for a purchase price of Three
Hundred Sixty Thousand Dollars ($360,000);
(2) a Purchase Agreement with Frank J. Kuricek and Pamela K.
Kuricek, Trustees, to acquire the properties at 2013, 2015 and 2017
Chicago Streets at a purchase price of Nine Hundred Thirty-five
Thousand Dollars($935,000)and all closing costs;
(3) a Purchase Agreement with Creighton Universityto acquire two
parcels of real estate lying within the Development Area for a total
purchase price of One Million Five Hundred Thousand Dollars
($1,500,000);
(4) a Development Agreement with the School District of
Omaha to acquire certain land and to construct the stadium and
parking facilities;
of authority
shall not operate to relieve the Board of Directors, or any
individual director, of any responsibility imposed upon it or him
or her by law.
SECTION 2 . Term of Office.
Each member of a committee shall continue as such until the
next annual meeting of the directors of the Foundation and until
his or her successor is appointed, unless the committee shall be
sooner terminated, or unless such member be removed from such
committee, or unless such member shall cease to qualify as a
member thereof.
-6-
Firm or Corporate Name
Address Telephone Number
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
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 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
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(5) an Agreement with the Omaha Schools Foundation for the
contribution by the Foundation to the Central Project of not less
than Three Million Dollars ($3,000,000); and
(6) an Agreement with Joslyn Art Museum providing for the
acquisition by the Museum of the existing Omaha School District
practice field at a purchase price of Three Million Dollars
($3,000,000) and the construction by the Corporation of certain
improvements thereon and on adjoining property now owned by
the Museum.
FURTHER RESOLVED, that the President or any other officer of the
Corporation is authorized to apply to the City of Omaha for the vacation of
portions of 21st, Davenport and Chicago Streets lying within the Development
Area.
FURTHER RESOLVED, that the President or any other officer of the
Corporation is authorized to apply to the State of Nebraska for the acquisition or
lease of that portion of the Interstate 480 right-of-way lying within the area of the
Central Project.
FURTHER RESOLVED, that the President or any other officer of the
Corporation is authorized, empowered and directed to do all such acts and things
and to execute, acknowledge and deliver all such deeds or other documents and to
pay all fees and expenses as may, in their discretion, be deemed necessary or
desirable in order to carry out and comply with the terms and provisions of these
resolutions and to complete the Central Project and the Joslyn Project; and all acts
and doings of the officers which are in conformity with the intent and purposes of
these resolutions whether heretofore or hereafter taken or done, shall be and the
same are hereby, in all respects ratified, confirmed and approved.
249444
a
Davenport and 302 North 20th Street for a purchase price of Three
Hundred Sixty Thousand Dollars ($360,000);
(2) a Purchase Agreement with Frank J. Kuricek and Pamela K.
Kuricek, Trustees, to acquire the properties at 2013, 2015 and 2017
Chicago Streets at a purchase price of Nine Hundred Thirty-five
Thousand Dollars($935,000)and all closing costs;
(3) a Purchase Agreement with Creighton Universityto acquire two
parcels of real estate lying within the Development Area for a total
purchase price of One Million Five Hundred Thousand Dollars
($1,500,000);
(4) a Development Agreement with the School District of
Omaha to acquire certain land and to construct the stadium and
parking facilities;
of authority
shall not operate to relieve the Board of Directors, or any
individual director, of any responsibility imposed upon it or him
or her by law.
SECTION 2 . Term of Office.
Each member of a committee shall continue as such until the
next annual meeting of the directors of the Foundation and until
his or her successor is appointed, unless the committee shall be
sooner terminated, or unless such member be removed from such
committee, or unless such member shall cease to qualify as a
member thereof.
-6-
Firm or Corporate Name
Address Telephone Number
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
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 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
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Exhibit "A"
Heritage Services
2006 Officers and Directors
Charles W. Durham
Director
John Gottschalk
Vice Chairman and Director
C. E. Heaney, Jr.
Secretary
Charles F. Heider
Director
Michael McCarthy
Director
Walter Scott, Jr.
Chairman and Director
Kenneth E. Stinson
Director
Michael B. Yanney
Director
another by the Board. He shall act in all matters in
which the Board has not formally designated some other
person or group to act.
2
•
•
14
\14085pjm.doc AP° °OV' II AS TO FORM:
;ji'JI AA
/ *I—ETTY ATTORNEY DATE
/04001 C713144-
By
Councilmember
Adopted JUL 2 5 2006 -�
- - City Clerk
Approved.1
- r ; . Mayor
EXHIBIT "B"
ACKNOWLEDGEMENT OF COVENANT
RUNNING WITH LAND EXEMPTION
Covenant is not required to be filed against property as funds are provided through an
Economic Development Initiative Special Projects Grant.
APPROVED:
James Thele, Assistant Director Date
Planning Department
P:\PLN3\16499ma£doc
Kenneth E. Stinson
Director
Michael B. Yanney
Director
another by the Board. He shall act in all matters in
which the Board has not formally designated some other
person or group to act.
2
•
•
14
\14085pjm.doc AP° °OV' II AS TO FORM:
;ji'JI AA
/ *I—ETTY ATTORNEY DATE
/04001 C713144-
By
Councilmember
Adopted JUL 2 5 2006 -�
- - City Clerk
Approved.1
- r ; . Mayor
Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreements ... Page 1 of 30
ExNii I C
� 0 ram}}
4°44 6 MANAGEMENT AND BUDGET
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.
regulations and implementation of this Circular,and will provide
6. OMB Responsibilities.OMB will review agency g P
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.w ' ehouse.gov/omb/circulars/al 10/a110.html 6/23/2006
hit
idder 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
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 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
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Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreements ... Page 2 of 30
8.Termination Review Date.This Circular will have a policy review three years from date of issuance.
9. Effective Date.The standards set forth in this Circular which affect Federal agencies will be effective 30 days
after publication of the final revision in the Federal Register.Those standards which Federal agencies impose on
grantees will be adopted by agencies in codified regulations within six months after publication in the Federal
Register. Earlier implementation is encouraged.
Attachment
Grants and Agreements with Institutions of Higher Education,
Hospitals, and Other Non-Profit Organizations
SUBPART A-GENERAL
Sec.
_.1 Purpose.
.2 Definitions.
.3 Effect on other issuances.
.4 Deviations.
.5 Subawards.
SUBPART B-PRE-AWARD REQUIREMENTS
_.10 Purpose.
—11 Pre-award policies.
.12 Forms for applying for Federal assistance.
_.13 Debarment and suspension.
_.14 Special award conditions.
_.15 Metric system of measurement.
_.16 Resource Conservation and Recovery Act.
_.17 Certifications and representations.
SUBPART C -POST-AWARD REQUIREMENTS
Financial and Program Management
_.20 Purpose of financial and program management.
_.21 Standards for financial management systems.
_.22 Payment.
http://www.whitehouse.gov/omb/circulars/al 10/al l0.html 6/23/2006
ctions 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.
regulations and implementation of this Circular,and will provide
6. OMB Responsibilities.OMB will review agency g P
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.w ' ehouse.gov/omb/circulars/al 10/a110.html 6/23/2006
hit
idder 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
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 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
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_.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.
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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.
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ctions 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.
regulations and implementation of this Circular,and will provide
6. OMB Responsibilities.OMB will review agency g P
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.
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hit
idder 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
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 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
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_.51 Monitoring and reporting program performance.
_.52 Financial reporting.
.53 Retention and access requirements for records.
Termination and Enforcement
_.60 Purpose of termination and enforcement.
.61 Termination.
_.62 Enforcement.
SUBPART D -AFTER-THE-AWARD REQUIREMENTS
_.70 Purpose.
.71 Closeout procedures.
_.72 Subsequent adjustments and continuing responsibilities.
.73 Collection of amounts due.
APPENDIX A - CONTRACT PROVISIONS
SUBPART A-General
_.1 Purpose.This Circular establishes uniform administrative requirements for Federal grants and agreements
awarded to institutions of higher education, hospitals,and other non-profit organizations. Federal awarding agencies
shall not impose additional or inconsistent requirements,except as provided in Sections_.4, and_.14 or unless
specifically required by Federal statute or executive order. Non-profit organizations that implement Federal programs
for the States are also subject to State requirements.
.2 Definitions.
(a)Accrued expenditures means the charges incurred by the recipient during a given period requiring the provision
of funds for: (1)goods and other tangible property received; (2)services performed by employees, contractors,
subrecipients, and other payees; and, (3)other amounts becoming owed under programs for which no current
services or performance is required.
(b)Accrued income means the sum of: (1)earnings during a given period from (i)services performed by the
recipient, and (ii)goods and other tangible property delivered to purchasers,and (2)amounts becoming owed to the
recipient for which no current services or performance is required by the recipient.
(c)Acquisition cost of equipment means the net invoice price of the equipment, including the cost of
modifications, attachments, accessories,or auxiliary apparatus necessary to make the property usable for the
purpose for which it was acquired. Other charges,such as the cost of installation,transportation,taxes,duty or
protective in-transit insurance,shall be included or excluded from the unit acquisition cost in accordance with the
recipient's regular accounting practices.
(d)Advance means a payment made by Treasury check or other appropriate payment mechanism to a recipient
upon its request either before outlays are made by the recipient or through the use of predetermined payment
schedules.
(e)Award means financial assistance that provides support or stimulation to accomplish a public purpose. Awards
include grants and other agreements in the form of money or property in lieu of money, by the Federal Government
to an eligible recipient.The term does not include:technical assistance,which provides services instead of money;
other assistance in the form of loans, loan guarantees, interest subsidies,or insurance; direct payments of any kind
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ants 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.
regulations and implementation of this Circular,and will provide
6. OMB Responsibilities.OMB will review agency g P
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.
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hit
idder 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
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 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
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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.
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cumentation 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
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 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
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(v) Personal property means property of any kind except real property. It may be tangible, having physical
existence,or intangible, having no physical existence, such as copyrights, patents,or securities.
(w) Prior approval means written approval by an authorized official evidencing prior consent.
(x)Program income means gross income earned by the recipient that is directly generated by a supported activity
or earned as a result of the award (see exclusions in paragraphs .24 (e)and (h)). Program income includes, but
is not limited to, income from fees for services performed,the use or rental of real or personal property acquired
under federally-funded projects, the sale of commodities or items fabricated under an award, license fees and
royalties on patents and copyrights, and interest on loans made with award funds. Interest earned on advances of
Federal funds is not program income. Except as otherwise provided in Federal awarding agency regulations or the
terms and conditions of the award, program income does not include the receipt of principal on loans, rebates,
credits, discounts, etc.,or interest earned on any of them.
(y) Project costs means all allowable costs, as set forth in the applicable Federal cost principles, incurred by a
recipient and the value of the contributions made by third parties in accomplishing the objectives of the award during
the project period.
(z)Project period means the period established in the award document during which Federal sponsorship begins
and ends.
(aa) Property means, unless otherwise stated, real property, equipment, intangible property and debt instruments.
(bb) Real property means land, including land improvements, structures and appurtenances thereto, but excludes
movable machinery and equipment.
(cc) Recipient means an organization receiving financial assistance directly from Federal awarding agencies to carry
out a project or program.The term includes public and private institutions of higher education, public and private
hospitals,and other quasi-public and private non-profit organizations such as, but not limited to,community action
agencies,research institutes, educational associations,and health centers.The term may include commercial
organizations,foreign or international organizations(such as agencies of the United Nations)which are recipients,
subrecipients, or contractors or subcontractors of recipients or subrecipients at the discretion of the Federal awarding
agency.The term does not include government-owned contractor-operated facilities or research centers providing
continued support for mission-oriented,large-scale programs that are government-owned or controlled,or are
designated as federally-funded research and development centers.
(dd) Research and development means all research activities, both basic and applied,and all development
activities that are supported at universities,colleges, and other non-profit institutions."Research"is defined as a
systematic study directed toward fuller scientific knowledge or understanding of the subject studied."Development"
is the systematic use of knowledge and understanding gained from research directed toward the production of useful
materials,devices,systems,or methods, including design and development of prototypes and processes.The term
research also includes activities involving the training of individuals in research techniques where such activities
utilize the same facilities as other research and development activities and where such activities are not included in
the instruction function.
(ee) Small awards means a grant or cooperative agreement not exceeding the small purchase threshold fixed at 41
U.S.C.403(11)(currently$25,000).
(ff)Subaward means an award of financial assistance in the form of money,or property in lieu of money, made
under an award by a recipient to an eligible subrecipient or by a subrecipient to a lower tier subrecipient.The term
includes financial assistance when provided by any legal agreement,even if the agreement is called a contract, but
does not include procurement of goods and services nor does it include any form of assistance which is excluded
from the definition of"award"in paragraph(e).
(gg)Subrecipient means the legal entity to which a subaward is made and which is accountable to the recipient for
the use of the funds provided.The term may include foreign or international organizations(such as agencies of the
United Nations)at the discretion of the Federal awarding agency.
(hh)Supplies means all personal property excluding equipment,intangible property, and debt instruments as
defined in this section, and inventions of a contractor conceived or first actually reduced to practice in the
performance of work under a funding agreement("subject inventions"),as defined in 37 CFR part 401,"Rights to
Inventions Made by Nonprofit Organizations and Small Business Firms Under Government Grants, Contracts,and
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. 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
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 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
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(ii) Suspension means an action by a Federal awarding agency that temporarily withdraws Federal sponsorship
under an award, pending corrective action by the recipient or pending a decision to terminate the award by the
Federal awarding agency. Suspension of an award is a separate action from suspension under Federal agency
regulations implementing E.O.s 12549 and 12689,"Debarment and Suspension."
(jj)Termination means the cancellation of Federal sponsorship, in whole or in part, under an agreement at any time
prior to the date of completion.
(kk)Third party in-kind contributions means the value of non-cash contributions provided by non-Federal third
parties.Third party in-kind contributions may be in the form of real property, equipment,supplies and other
expendable property, and the value of goods and services directly benefiting and specifically identifiable to the
project or program.
(II)Unliquidated obligations,for financial reports prepared on a cash basis, means the amount of obligations
incurred by the recipient that have not been paid. For reports prepared on an accrued expenditure basis,they
represent the amount of obligations incurred by the recipient for which an outlay has not been recorded.
(mm)Unobligated balance means the portion of the funds authorized by the Federal awarding agency that has not
been obligated by the recipient and is determined by deducting the cumulative obligations from the cumulative funds
authorized.
(nn)Unrecovered indirect cost means the difference between the amount awarded and the amount which could
have been awarded under the recipient's approved negotiated indirect cost rate.
(oo)Working capital advance means a procedure where by funds are advanced to the recipient to cover its
estimated disbursement needs for a given initial period.
.3 Effect on other issuances.For awards subject to this Circular,all administrative requirements of codified
program regulations, program manuals, handbooks and other nonregulatory materials which are inconsistent with
the requirements of this Circular shall be superseded, except to the extent they are required by statute,or authorized
in accordance with the deviations provision in Section .4.
_.4 Deviations.The Office of Management and Budget(OMB)may grant exceptions for classes of grants or
recipients subject to the requirements of this Circular when exceptions are not prohibited by statute. However, in the
interest of maximum uniformity,exceptions from the requirements of this Circular shall be permitted only in unusual
circumstances.Federal awarding agencies may apply more restrictive requirements to a class of recipients when
approved by OMB. Federal awarding agencies may apply less restrictive requirements when awarding small awards,
except for those requirements which are statutory. Exceptions on a case-by-case basis may also be made by
Federal awarding agencies.
_.5 Subawards. Unless sections of this Circular specifically exclude subrecipients from coverage,the provisions of
this Circular shall be applied to subrecipients performing work under awards if such subrecipients are institutions of
higher education, hospitals or other non-profit organizations.State and local government subrecipients are subject to
the provisions of regulations implementing the grants management common rule,"Uniform Administrative
Requirements for Grants and Cooperative Agreements to State and Local Governments,"published at 53 FR 8034
(3/11/88).
SUBPART B-Pre-Award Requirements
_.10 Purpose.Sections_.11 through .17 prescribes forms and instructions and other pre-award matters to
be used in applying for Federal awards.
_.11 Pre-award policies.
(a)Use of Grants and Cooperative Agreements, and Contracts. In each instance,the Federal awarding agency shall
decide on the appropriate award instrument(i.e.,grant, cooperative agreement,or contract).The Federal Grant and
Cooperative Agreement Act(31 U.S.C.6301-08)governs the use of grants,cooperative agreements and contracts.
A grant or cooperative agreement shall be used only when the principal purpose of a transaction is to accomplish a
public purpose of support or stimulation authorized by Federal statute.The statutory criterion for choosing between
grants and cooperative agreements is that for the latter,"substantial involvement is expected between the executive
agency and the State, local government,or other recipient when carrying out the activity contemplated in the
agreement."Contracts shall be used when the principal purpose is acquisition of property or services for the direct
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formance of work under a funding agreement("subject inventions"),as defined in 37 CFR part 401,"Rights to
Inventions Made by Nonprofit Organizations and Small Business Firms Under Government Grants, Contracts,and
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. 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
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 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
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benefit or use of the Federal Government.
(b) Public Notice and Priority Setting. Federal awarding agencies shall notify the public of its intended funding
priorities for discretionary grant programs, unless funding priorities are established by Federal statute.
_.12 Forms for applying for Federal assistance.
(a) Federal awarding agencies shall comply with the applicable report clearance requirements of 5 CFR part 1320,
"Controlling Paperwork Burdens on the Public,"with regard to all forms used by the Federal awarding agency in
place of or as a supplement to the Standard Form 424 (SF-424)series.
(b)Applicants shall use the SF-424 series or those forms and instructions prescribed by the Federal awarding
agency.
(c) For Federal programs covered by E.O. 12372,"Intergovernmental Review of Federal Programs,"the applicant
shall complete the appropriate sections of the SF-424 (Application for Federal Assistance)indicating whether the
application was subject to review by the State Single Point of Contact(SPOC).The name and address of the SPOC
for a particular State can be obtained from the Federal awarding agency or the Catalog of Federal Domestic
Assistance.The SPOC shall advise the applicant whether the program for which application is made has been
selected by that State for review.
(d) Federal awarding agencies that do not use the SF-424 form should indicate whether the application is subject to
review by the State under E.O. 12372.
.13 Debarment and suspension. Federal awarding agencies and recipients shall comply with the 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 or activities.
_.14 Special award conditions. If an applicant or recipient: (a) has a history of poor performance, (b)is not
financially stable, (c)has a management system that does not meet the standards prescribed in this Circular, (d) has
not conformed to the terms and conditions of a previous award,or(e)is not otherwise responsible, Federal awarding
agencies may impose additional requirements as needed, provided that such applicant or recipient is notified in
writing as to:the nature of the additional requirements,the reason why the additional requirements are being
imposed,the nature of the corrective action needed,the time allowed for completing the corrective actions, and the
method for requesting reconsideration of the additional requirements imposed.Any special conditions shall be
promptly removed once the conditions that prompted them have been corrected.
_.15 Metric system of measurement.The Metric Conversion Act, as amended by the Omnibus Trade and
Competitiveness Act(15 U.S.C.205)declares that the metric system is the preferred measurement system for U.S.
trade and commerce.The Act requires each Federal agency to establish a date or dates in consultation with the
Secretary of Commerce,when the metric system of measurement will be used in the agency's procurements,grants,
and other business-related activities. Metric implementation may take longer where the use of the system is initially
impractical or likely to cause significant inefficiencies in the accomplishment of federally-funded activities. Federal
awarding agencies shall follow the provisions of E.O. 12770,"Metric Usage in Federal Government Programs."
_.16 Resource Conservation and Recovery Act(RCRA)(Pub. L.94-580 codified at 42 U.S.C. 6962). Under the
Act,any State agency or agency of a political subdivision of a State which is using appropriated Federal funds must
comply with Section 6002. Section 6002 requires that preference be given in procurement programs to the purchase
of specific products containing recycled materials identified in guidelines developed by the Environmental Protection
Agency (EPA)(40 CFR parts 247-254).Accordingly, State and local institutions of higher education,hospitals,and
non-profit organizations that receive direct Federal awards or other Federal funds shall give preference in their
procurement programs funded with Federal funds to the purchase of recycled products pursuant to the EPA
guidelines.
_.17 Certifications and representations. Unless prohibited by statute or codified regulation,each Federal awarding
agency is authorized and encouraged to allow recipients to submit certifications and representations required by
statute, executive order,or regulation on an annual basis, if the recipients have ongoing and continuing relationships
with the agency.Annual certifications and representations shall be signed by responsible officials with the authority
to ensure recipients'compliance with the pertinent requirements.
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. 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
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 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
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Financial and Program Management
_.20 Purpose of financial and program management. Sections_.21 through .28 prescribe standards for
financial management systems, methods for making payments and rules for: satisfying cost sharing and matching
requirements, accounting for program income, budget revision approvals,making audits,determining allowability of
cost, and establishing fund availability.
_.21 Standards for financial management systems.
(a) Federal awarding agencies shall require recipients to relate financial data to performance data and develop unit
cost information whenever practical.
(b) Recipients'financial management systems shall provide for the following.
(1)Accurate, current and complete disclosure of the financial results of each federally-sponsored project or
program in accordance with the reporting requirements set forth in Section_.52. If a Federal awarding
agency requires reporting on an accrual basis from a recipient that maintains its records on other than an
accrual basis,the recipient shall not be required to establish an accrual accounting system.These recipients
may develop such accrual data for its reports on the basis of an analysis of the documentation on hand.
(2) Records that identify adequately the source and application of funds for federally-sponsored activities.
These records shall contain information pertaining to Federal awards,authorizations,obligations, unobligated
balances,assets,outlays, income and interest.
(3) Effective control over and accountability for all funds, property and other assets. Recipients shall
adequately safeguard all such assets and assure they are used solely for authorized purposes.
(4)Comparison of outlays with budget amounts for each award.Whenever appropriate,financial information
should be related to performance and unit cost data.
(5)Written procedures to minimize the time elapsing between the transfer of funds to the recipient from the
U.S.Treasury and the issuance or redemption of checks,warrants or payments by other means for program
purposes by the recipient.To the extent that the provisions of the Cash Management Improvement Act
(CMIA) (Pub. L. 101-453)govern, payment methods of State agencies, instrumentalities, and fiscal agents
shall be consistent with CMIA Treasury-State Agreements or the CMIA default procedures codified at 31 CFR
part 205,"Withdrawal of Cash from the Treasury for Advances under Federal Grant and Other Programs."
(6)Written procedures for determining the reasonableness,allocability and allowability of costs in accordance
with the provisions of the applicable Federal cost principles and the terms and conditions of the award.
(7)Accounting records including cost accounting records that are supported by source documentation.
(c)Where the Federal Government guarantees or insures the repayment of money borrowed by the recipient,the
Federal awarding agency, at its discretion,may require adequate bonding and insurance if the bonding and
insurance requirements of the recipient are not deemed adequate to protect the interest of the Federal Government.
(d)The Federal awarding agency may require adequate fidelity bond coverage where the recipient lacks sufficient
coverage to protect the Federal Government's interest.
(e)Where bonds are required in the situations described above,the bonds shall be obtained from companies holding
certificates of authority as acceptable sureties,as prescribed in 31 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.
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anizations that receive direct Federal awards or other Federal funds shall give preference in their
procurement programs funded with Federal funds to the purchase of recycled products pursuant to the EPA
guidelines.
_.17 Certifications and representations. Unless prohibited by statute or codified regulation,each Federal awarding
agency is authorized and encouraged to allow recipients to submit certifications and representations required by
statute, executive order,or regulation on an annual basis, if the recipients have ongoing and continuing relationships
with the agency.Annual certifications and representations shall be signed by responsible officials with the authority
to ensure recipients'compliance with the pertinent requirements.
SUBPART C -Post-Award Requirements
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. 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
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 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
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(b)Recipients are to be paid in advance, provided they maintain or demonstrate the willingness to maintain: (1)
written procedures that minimize the time elapsing between the transfer of funds and disbursement by the recipient,
and (2)financial management systems that meet the standards for fund control and accountability as established in
Section_.21. Cash advances to a recipient organization shall be limited to the minimum amounts needed and be
timed to be in accordance with the actual, immediate cash requirements of the recipient organization in carrying out
the purpose of the approved program or project.The timing and amount of cash advances shall be as close as is
administratively feasible to the actual disbursements by the recipient organization for direct program or project costs
and the proportionate share of any allowable indirect costs.
(c)Whenever possible,advances shall be consolidated to cover anticipated cash needs for all awards made by the
Federal awarding agency to the recipient.
(1)Advance payment mechanisms include, but are not limited to,Treasury check and electronic funds
transfer.
(2)Advance payment mechanisms are subject to 31 CFR part 205.
(3) Recipients shall be authorized to submit requests for advances and reimbursements at least monthly
when electronic fund transfers are not used.
(d) Requests for Treasury check advance payment shall be submitted on SF-270,"Request for Advance or
Reimbursement,"or other forms as may be authorized by OMB.This form is not to be used when Treasury check
advance payments are made to the recipient automatically through the use of a predetermined payment schedule or
if precluded by special Federal awarding agency instructions for electronic funds transfer.
(e) Reimbursement is the preferred method when the requirements in paragraph (b)cannot be met. Federal
awarding agencies may also use this method on any construction agreement, or if the major portion of the
construction project is accomplished through private market financing or Federal loans,and the Federal assistance
constitutes a minor portion of the project.
(1)When the reimbursement method is used,the Federal awarding agency shall make payment within 30
days after receipt of the billing, unless the billing is improper.
•
(2) Recipients shall be authorized to submit request for reimbursement at least monthly when electronic
funds transfers are not used.
(f)If a recipient cannot meet the criteria for advance payments and the Federal awarding agency has determined
that reimbursement is not feasible because the recipient lacks sufficient working capital,the Federal awarding
agency may provide cash on a working capital advance basis. Under this procedure,the Federal awarding agency
shall advance cash to the recipient to cover its estimated disbursement needs for an initial period generally geared to
the awardee's disbursing cycle.Thereafter,the Federal awarding agency shall reimburse the recipient for its actual
cash disbursements.The working capital advance method of payment shall not be used for recipients unwilling or
unable to provide timely advances to their subrecipient to meet the subrecipient's actual cash disbursements.
(g)To the extent available,recipients shall disburse funds available from repayments to and interest earned on a
revolving fund, program income, rebates, refunds, contract settlements,audit recoveries and interest earned on such
funds before requesting additional cash payments.
(h) Unless otherwise required by statute, Federal awarding agencies shall not withhold payments for proper charges
made by recipients at any time during the project period unless (1)or(2)apply.
(1)A recipient has failed to comply with the project objectives,the terms and conditions of the award,or
Federal reporting requirements.
(2)The recipient or subrecipient is delinquent in a debt to the United States as defined in OMB Circular A-
129,"Managing Federal Credit Programs." Under such conditions,the Federal awarding agency may, upon
reasonable notice,inform the recipient that payments shall not be made for obligations incurred after a
specified date until the conditions are corrected or the indebtedness to the Federal Government is liquidated.
(i)Standards governing the use of banks and other institutions as depositories of funds advanced under awards are
as follows.
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submit certifications and representations required by
statute, executive order,or regulation on an annual basis, if the recipients have ongoing and continuing relationships
with the agency.Annual certifications and representations shall be signed by responsible officials with the authority
to ensure recipients'compliance with the pertinent requirements.
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. 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
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 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
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(1)Except for situations described in paragraph (i)(2), Federal awarding agencies shall not require separate
depository accounts for funds provided to a recipient or establish any eligibility requirements for depositories
for funds provided to a recipient. However, recipients must be able to account for the receipt,obligation and
expenditure of funds.
(2)Advances of Federal funds shall be deposited and maintained in insured accounts whenever possible.
(j)Consistent with the national goal of expanding the opportunities for women-owned and minority-owned business
enterprises, recipients shall be encouraged to use women-owned and minority-owned banks(a bank which is
owned at least 50 percent by women or minority group members).
(k) Recipients shall maintain advances of Federal funds in interest bearing accounts, unless(1), (2)or(3)apply.
(1)The recipient receives less than $120,000 in Federal awards per year.
(2)The best reasonably available interest bearing account would not be expected to earn interest in excess
of$250 per year on Federal cash balances.
(3)The depository would require an average or minimum balance so high that it would not be feasible within
the expected Federal and non-Federal cash resources.
(I)For those entities where CMIA and its implementing regulations do not apply, interest earned on Federal
advances deposited in interest bearing accounts shall be remitted annually to Department of Health and Human
Services, Payment Management System, Rockville, MD 20852. Interest amounts up to$250 per year may be
retained by the recipient for administrative expense. State universities and hospitals shall comply with CMIA, as it
pertains to interest. If an entity subject to CMIA uses its own funds to pay pre-award costs for discretionary awards
without prior written approval from the Federal awarding agency, it waives its right to recover the interest under
CMIA.
(m)Except as noted elsewhere in this Circular,only the following forms shall be authorized for the recipients in
requesting advances and reimbursements. Federal agencies shall not require more than an original and two copies
of these forms.
(1)SF-270, Request for Advance or Reimbursement. Each Federal awarding agency shall adopt the SF-270
as a standard form for all nonconstruction programs when electronic funds transfer or predetermined
advance methods are not used. Federal awarding agencies, however, have the option of using this form for
construction programs in lieu of the SF-271,"Outlay Report and Request for Reimbursement for Construction
Programs."
(2)SF-271, Outlay Report and Request for Reimbursement for Construction Programs. Each Federal
awarding agency shall adopt the SF-271 as the standard form to be used for requesting reimbursement for
construction programs. However, a Federal awarding agency may substitute the SF-270 when the Federal
awarding agency determines that it provides adequate information to meet Federal needs.
.23 Cost sharing or matching.
(a)All contributions,including cash and third party in-kind, shall be accepted as part of the recipient's cost sharing or
matching when such contributions meet all of the following criteria.
(1)Are verifiable from the recipient's records.
(2)Are not included as contributions for any other federally-assisted project or program.
(3)Are necessary and reasonable for proper and efficient accomplishment of project or program objectives.
(4)Are allowable under the applicable cost principles.
(5)Are not paid by the Federal Government under another award, except where authorized by Federal
statute to be used for cost sharing or matching.
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the award,or
Federal reporting requirements.
(2)The recipient or subrecipient is delinquent in a debt to the United States as defined in OMB Circular A-
129,"Managing Federal Credit Programs." Under such conditions,the Federal awarding agency may, upon
reasonable notice,inform the recipient that payments shall not be made for obligations incurred after a
specified date until the conditions are corrected or the indebtedness to the Federal Government is liquidated.
(i)Standards governing the use of banks and other institutions as depositories of funds advanced under awards are
as follows.
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submit certifications and representations required by
statute, executive order,or regulation on an annual basis, if the recipients have ongoing and continuing relationships
with the agency.Annual certifications and representations shall be signed by responsible officials with the authority
to ensure recipients'compliance with the pertinent requirements.
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. 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
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 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
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(6)Are provided for in the approved budget when required by the Federal awarding agency.
(7)Conform to other provisions of this Circular, as applicable.
(b) Unrecovered indirect costs may be included as part of cost sharing or matching only with the prior approval of the
Federal awarding agency.
(c)Values for recipient contributions of services and property shall be established in accordance with the applicable
cost principles. If a Federal awarding agency authorizes recipients to donate buildings or land for
construction/facilities acquisition projects or long-term use,the value of the donated property for cost sharing or
matching shall be the lesser of(1)or(2).
(1)The certified value of the remaining life of the property recorded in the recipient's accounting records at
the time of donation.
(2)The current fair market value. However, when there is sufficient justification,the Federal awarding agency
may approve the use of the current fair market value of the donated property,even if it exceeds the certified
value at the time of donation to the project.
(d)Volunteer services furnished by professional and technical personnel,consultants, and other skilled and unskilled
labor may be counted as cost sharing or matching if the service is an integral and necessary part of an approved
project or program. Rates for volunteer services shall be consistent with those paid for similar work in the recipient's
organization. In those instances in which the required skills are not found in the recipient organization, rates shall be
consistent with those paid for similar work in the labor market in which the recipient competes for the kind of services
involved. In either case, paid fringe benefits that are reasonable, allowable, and allocable may be included in the
valuation.
(e)When an employer other than the recipient furnishes the services of an employee,these services shall be valued
at the employee's regular rate of pay (plus an amount of fringe benefits that are reasonable,allowable, and allocable,
but exclusive of overhead costs), provided these services are in the same skill for which the employee is normally
paid.
(f) Donated supplies may include such items as expendable equipment,office supplies, laboratory supplies or
workshop and classroom supplies.Value assessed to donated supplies included in the cost sharing or matching
share shall be reasonable and shall not exceed the fair market value of the property at the time of the donation.
(g)The method used for determining cost sharing or matching for donated equipment, buildings and land for which
title passes to the recipient may differ according to the purpose of the award, if(1)or(2)apply.
(1) If the purpose of the award is to assist the recipient in the acquisition of equipment, buildings or land,the
total value of the donated property may be claimed as cost sharing or matching.
(2) If the purpose of the award is to support activities that require the use of equipment, buildings or land,
normally only depreciation or use charges for equipment and buildings may be made. However,the full value
of equipment or other capital assets and fair rental charges for land may be allowed, provided that the
Federal awarding agency has approved the charges.
(h)The value of donated property shall be determined in accordance with the usual accounting policies of the
recipient,with the following qualifications.
(1)The value of donated land and buildings shall not exceed its fair market value at the time of donation to
the recipient as established by an independent appraiser(e.g., certified real property appraiser or General
Services Administration representative)and certified by a responsible official of the recipient.
(2)The value of donated equipment shall not exceed the fair market value of equipment of the same age and
condition at the time of donation.
(3)The value of donated space shall not exceed the fair rental value of comparable space as established by
an independent appraisal of comparable space and facilities in a privately-owned building in the same
locality.
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ected or the indebtedness to the Federal Government is liquidated.
(i)Standards governing the use of banks and other institutions as depositories of funds advanced under awards are
as follows.
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submit certifications and representations required by
statute, executive order,or regulation on an annual basis, if the recipients have ongoing and continuing relationships
with the agency.Annual certifications and representations shall be signed by responsible officials with the authority
to ensure recipients'compliance with the pertinent requirements.
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. 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
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 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
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(4)The value of loaned equipment shall not exceed its fair rental value.
(5)The following requirements pertain to the recipient's supporting records for in-kind contributions from third
parties.
(i)Volunteer services shall be documented and,to the extent feasible, supported by the same
methods used by the recipient for its own employees.
(ii)The basis for determining the valuation for personal service, material,equipment, buildings and
land shall be documented.
24 Program income.
(a)Federal awarding agencies shall apply the standards set forth in this section in requiring recipient organizations to
account for program income related to projects financed in whole or in part with Federal funds.
(b)Except as provided in paragraph (h)below, program income earned during the project period shall be retained by
the recipient and, in accordance with Federal awarding agency regulations or the terms and conditions of the award,
shall be used in one or more of the ways listed in the following.
(1)Added to funds committed to the project by the Federal awarding agency and recipient and used to further
eligible project or program objectives.
(2) Used to finance the non-Federal share of the project or program.
(3)Deducted from the total project or program allowable cost in determining the net allowable costs on which
the Federal share of costs is based.
(c)When an agency authorizes the disposition of program income as described in paragraphs (b)(1)or(b)(2),
program income in excess of any limits stipulated shall be used in accordance with paragraph (b)(3).
(d) In the event that the Federal awarding agency does not specify in its regulations or the terms and conditions of
the award how program income is to be used, paragraph (b)(3)shall apply automatically to all projects or programs
except research. For awards that support research, paragraph(b)(1)shall apply automatically unless the awarding
agency indicates in the terms and conditions another alternative on the award or the recipient is subject to special
award conditions,as indicated in Section .14.
(e)Unless Federal awarding agency regulations or the terms and conditions of the award provide otherwise,
recipients shall have no obligation to the Federal Government regarding program income earned after the end of the
project period.
(f) If authorized by Federal awarding agency regulations or the terms and conditions of the award,costs incident to
the generation of program income may be deducted from gross income to determine program income, provided
these costs have not been charged to the award.
(g)Proceeds from the sale of property shall be handled in accordance with the requirements of the Property
Standards(See Sections_.30 through_.37).
(h)Unless Federal awarding agency regulations or the terms and condition of the award provide otherwise,
recipients shall have no obligation to the Federal Government with respect to program income earned from license
fees and royalties for copyrighted material, patents, patent applications,trademarks,and inventions produced under
an award. However, Patent and Trademark Amendments(35 U.S.C. 18)apply to inventions made under an
experimental, developmental,or research award.
_.25 Revision of budget and program plans.
(a)The budget plan is the financial expression of the project or program as approved during the award process. It
may include either the Federal and non-Federal share,or only the Federal share,depending upon Federal awarding
agency requirements. It shall be related to performance for program evaluation purposes whenever appropriate.
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t exceed the fair market value of equipment of the same age and
condition at the time of donation.
(3)The value of donated space shall not exceed the fair rental value of comparable space as established by
an independent appraisal of comparable space and facilities in a privately-owned building in the same
locality.
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ected or the indebtedness to the Federal Government is liquidated.
(i)Standards governing the use of banks and other institutions as depositories of funds advanced under awards are
as follows.
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submit certifications and representations required by
statute, executive order,or regulation on an annual basis, if the recipients have ongoing and continuing relationships
with the agency.Annual certifications and representations shall be signed by responsible officials with the authority
to ensure recipients'compliance with the pertinent requirements.
SUBPART C -Post-Award Requirements
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. 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
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 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
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(b) Recipients are required to report deviations from budget and program plans,and request prior approvals for
budget and program plan revisions, in accordance with this section.
(c) For nonconstruction awards, recipients shall request prior approvals from Federal awarding agencies for one or
more of the following program or budget related reasons.
(1)Change in the scope or the objective of the project or program(even if there is no associated budget
revision requiring prior written approval).
(2)Change in a key person specified in the application or award document.
(3)The absence for more than three months,or a 25 percent reduction in time devoted to the project, by the
approved project director or principal investigator.
(4)The need for additional Federal funding.
(5)The transfer of amounts budgeted for indirect costs to absorb increases in direct costs,or vice versa, if
approval is required by the Federal awarding agency.
(6)The inclusion, unless waived by the Federal awarding agency,of costs that require prior approval in
accordance with OMB Circular A-21,"Cost Principles for Educational Institutions,"OMB Circular A-122,"Cost
Principles for Non-Profit Organizations,"or 45 CFR part 74 Appendix E,"Principles for Determining Costs
Applicable to Research and Development under Grants and Contracts with Hospitals,"or 48 CFR part 31,
"Contract Cost Principles and Procedures,"as applicable.
(7)The transfer of funds allotted for training allowances (direct payment to trainees)to other categories of
expense.
(8) Unless described in the application and funded in the approved awards,the subaward,transfer or
contracting out of any work under an award.This provision does not apply to the purchase of supplies,
material, equipment or general support services.
(d)No other prior approval requirements for specific items may be imposed unless a deviation has been approved by
OMB.
(e) Except for requirements listed in paragraphs (c)(1)and(c)(4)of this section, Federal awarding agencies are
authorized, at their option,to waive cost-related and administrative prior written approvals required by this Circular
and OMB Circulars A-21 and A-122. Such waivers may include authorizing recipients to do any one or more of the
following.
(1) Incur pre-award costs 90 calendar days prior to award or more than 90 calendar days with the prior
approval of the Federal awarding agency.All pre-award costs are incurred at the recipient's risk(i.e.,the
Federal awarding agency is under no obligation to reimburse such costs if for any reason the recipient does
not receive an award or if the award is less than anticipated and inadequate to cover such costs).
(2)Initiate a one-time extension of the expiration date of the award of up to 12 months unless one or more of
the following conditions apply. For one-time extensions,the recipient must notify the Federal awarding
agency in writing with the supporting reasons and revised expiration date at least 10 days before the
expiration date specified in the award.This one-time extension may not be exercised merely for the purpose
of using unobligated balances.
(i)The terms and conditions of award prohibit the extension.
(ii)The extension requires additional Federal funds.
(iii)The extension involves any change in the approved objectives or scope of the project.
(3)Carry forward unobligated balances to subsequent funding periods.
(4)For awards that support research, unless the Federal awarding agency provides otherwise in the award or
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uation purposes whenever appropriate.
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t exceed the fair market value of equipment of the same age and
condition at the time of donation.
(3)The value of donated space shall not exceed the fair rental value of comparable space as established by
an independent appraisal of comparable space and facilities in a privately-owned building in the same
locality.
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ected or the indebtedness to the Federal Government is liquidated.
(i)Standards governing the use of banks and other institutions as depositories of funds advanced under awards are
as follows.
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submit certifications and representations required by
statute, executive order,or regulation on an annual basis, if the recipients have ongoing and continuing relationships
with the agency.Annual certifications and representations shall be signed by responsible officials with the authority
to ensure recipients'compliance with the pertinent requirements.
SUBPART C -Post-Award Requirements
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hitehouse.gov/omb/circulars/a110/a110.html 6/23/2006
. 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
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 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
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Circular No. A-110 --Uniform Administrative Requirements for Grants and Agreemen.... Page 15 of30 •
•
in the agency's regulations,the prior approval requirements described in paragraph (e)are automatically
waived (i.e., recipients need not obtain such prior approvals)unless one of the conditions included in
paragraph (e)(2)applies.
(f)The Federal awarding agency may, at its option, restrict the transfer of funds among direct cost categories or
programs,functions and activities for awards in which the Federal share of the project exceeds $100,000 and the
cumulative amount of such transfers exceeds or is expected to exceed 10 percent of the total budget as last
approved by the Federal awarding agency. No Federal awarding agency shall permit a transfer that would cause any
Federal appropriation or part thereof to be used for purposes other than those consistent with the original intent of
the appropriation.
(g)All other changes to nonconstruction budgets,except for the changes described in paragraph (j),do not require
prior approval.
(h) For construction awards, recipients shall request prior written approval promptly from Federal awarding agencies
for budget revisions whenever(1), (2)or(3) apply.
(1)The revision results from changes in the scope or the objective of the project or program.
(2)The need arises for additional Federal funds to complete the project.
(3)A revision is desired which involves specific costs for which prior written approval requirements may be
imposed consistent with applicable OMB cost principles listed in Section_.27.
(i) No other prior approval requirements for specific items may be imposed unless a deviation has been approved by
OMB.
(j)When a Federal awarding agency makes an award that provides support for both construction and
nonconstruction work,the Federal awarding agency may require the recipient to request prior approval from the
Federal awarding agency before making any fund or budget transfers between the two types of work supported.
(k) For both construction and nonconstruction awards, Federal awarding agencies shall require recipients to notify
the Federal awarding agency in writing promptly whenever the amount of Federal authorized funds is expected to
exceed the needs of the recipient for the project period by more than$5000 or five percent of the Federal award,
whichever is greater.This notification shall not be required if an application for additional funding is submitted for a
continuation award.
(I)When requesting approval for budget revisions, recipients shall use the budget forms that were used in the •
application unless the Federal awarding agency indicates a letter of request suffices.
(m)Within 30 calendar days from the date of receipt of the request for budget revisions, Federal awarding agencies
shall review the request and notify the recipient whether the budget revisions have been approved. If the revision is
still under consideration at the end of 30 calendar days,the Federal awarding agency shall inform the recipient in
writing of the date when the recipient may expect the decision.
.26 Non-Federal audits.
(a)Recipients and subrecipients that are institutions of higher education or other non-profit organizations(including
hospitals)shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996(31 USC
7501-7507)and revised OMB Circular A-133,"Audits of States, Local Governments, and Non-Profit Organizations."
(b)State and local governments shall be subject to the audit requirements contained in the Single Audit Act
Amendments of 1996 (31 USC 7501-7507)and revised OMB Circular A-133,"Audits of States, Local Governments, •
and Non-Profit Organizations."
(c) For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall be subject to the audit
requirements of the Federal awarding agencies.
(d)Commercial organizations shall be subject to the audit requirements of the Federal awarding agency or the prime
recipient as incorporated into the award document.
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same
locality.
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ected or the indebtedness to the Federal Government is liquidated.
(i)Standards governing the use of banks and other institutions as depositories of funds advanced under awards are
as follows.
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submit certifications and representations required by
statute, executive order,or regulation on an annual basis, if the recipients have ongoing and continuing relationships
with the agency.Annual certifications and representations shall be signed by responsible officials with the authority
to ensure recipients'compliance with the pertinent requirements.
SUBPART C -Post-Award Requirements
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hitehouse.gov/omb/circulars/a110/a110.html 6/23/2006
. 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
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 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
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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.
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rmation 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 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
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(b)The recipient shall obtain written approval by the Federal awarding agency for the use of real property in other
federally-sponsored projects when the recipient determines that the property is no longer needed for the purpose of
the original project. Use in other projects shall be limited to those under federally-sponsored projects(i.e., awards)or
programs that have purposes consistent with those authorized for support by the Federal awarding agency.
(c)When the real property is no longer needed as provided in paragraphs (a)and (b),the recipient shall request
disposition instructions from the Federal awarding agency or its successor Federal awarding agency.The Federal
awarding agency shall observe one or more of the following disposition instructions.
(1)The recipient may be permitted to retain title without further obligation to the Federal Government after it
compensates the Federal Government for that percentage of the current fair market value of the property
attributable to the Federal participation in the project.
(2)The recipient may be directed to sell the property under guidelines provided by the Federal awarding
agency and pay the Federal Government for that percentage of the current fair market value of the property
attributable to the Federal participation in the project(after deducting actual and reasonable selling and fix-up
expenses, if any,from the sales proceeds).When the recipient is authorized or required to sell the property,
proper sales procedures shall be established that provide for competition to the extent practicable and result
in the highest possible return.
(3)The recipient may be directed to transfer title to the property to the Federal Government or to an eligible
third party provided that, in such cases,the recipient shall be entitled to compensation for its attributable
percentage of the current fair market value of the property.
_.33 Federally-owned and exempt property.
(a)Federally-owned property.
(1)Title to federally-owned property remains vested in the Federal Government. Recipients shall submit
annually an inventory listing of federally-owned property in their custody to the Federal awarding agency.
Upon completion of the award or when the property is no longer needed,the recipient shall report the
property to the Federal awarding agency for further Federal agency utilization.
(2) If the Federal awarding agency has no further need for the property, it shall be declared excess and
reported to the General Services Administration, unless the Federal awarding agency has statutory authority
to dispose of the property by alternative methods(e.g.,the authority provided by the Federal Technology
Transfer Act(15 U.S.C. 3710 (I))to donate research equipment to educational and non-profit organizations in
accordance with E.O. 12821,"Improving Mathematics and Science Education in Support of the National
Education Goals.")Appropriate instructions shall be issued to the recipient by the Federal awarding agency.
(b)Exempt property.When statutory authority exists,the Federal awarding agency has the option to vest title to
property acquired with Federal funds in the recipient without further obligation to the Federal Government and under
conditions the Federal awarding agency considers appropriate. Such property is"exempt property."Should a
Federal awarding agency not establish conditions,title to exempt property upon acquisition shall vest in the recipient
without further obligation to the Federal Government.
.34 Equipment.
(a)Title to equipment acquired by a recipient with Federal funds shall vest in the recipient,subject to conditions of
this section.
(b)The recipient shall not use equipment acquired with Federal funds to provide services to non-Federal outside
organizations for a fee that is less than private companies charge for equivalent services, unless specifically
authorized by Federal statute,for as long as the Federal Government retains an interest in the equipment.
(c)The recipient shall use the equipment in the project or program for which it was acquired as long as needed,
whether or not the project or program continues to be supported by Federal funds and shall not encumber the
property without approval of the Federal awarding agency.When no longer needed for the original project or
program,the recipient shall use the equipment in connection with its other federally-sponsored activities, in the
following order of priority:(i)Activities sponsored by the Federal awarding agency which funded the original project,
then(ii)activities sponsored by other Federal awarding agencies.
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ding agency shall prescribe requirements for recipients concerning the use
and disposition of real property acquired in whole or in part under awards. Unless otherwise provided by statute,
such requirements,at a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
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rmation 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 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
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(d) During the time that equipment is used on the project or program for which it was acquired,the recipient shall
make it available for use on other projects or programs if such other use will not interfere with the work on the project
or program for which the equipment was originally acquired. First preference for such other use shall be given to
other projects or programs sponsored by the Federal awarding agency that financed the equipment; second
preference shall be given to projects or programs sponsored by other Federal awarding agencies. If the equipment is
owned by the Federal Government, use on other activities not sponsored by the Federal Government shall be
permissible if authorized by the Federal awarding agency. User charges shall be treated as program income.
(e)When acquiring replacement equipment,the recipient may use the equipment to be replaced as trade-in or sell
the equipment and use the proceeds to offset the costs of the replacement equipment subject to the approval of the
Federal awarding agency.
(f)The recipient's property management standards for equipment acquired with Federal funds and federally-owned
equipment shall include all of the following.
(1) Equipment records shall be maintained accurately and shall include the following information.
(i)A description of the equipment.
(ii)Manufacturer's serial number, model number, Federal stock number, national stock number,or
other identification number.
(iii)Source of the equipment, including the award number.
(iv)Whether title vests in the recipient or the Federal Government.
(v)Acquisition date (or date received, if the equipment was furnished by the Federal Government)
and cost.
(vi)Information from which one can calculate the percentage of Federal participation in the cost of the
equipment(not applicable to equipment furnished by the Federal Government).
(vii) Location and condition of the equipment and the date the information was reported.
(viii)Unit acquisition cost.
(ix)Ultimate disposition data, including date of disposal and sales price or the method used to
determine current fair market value where a recipient compensates the Federal awarding agency for
its share.
(2) Equipment owned by the Federal Government shall be identified to indicate Federal ownership.
(3)A physical inventory of equipment shall be taken and the results reconciled with the equipment records at
least once every two years.Any differences between quantities determined by the physical inspection and
those shown in the accounting records shall be investigated to determine the causes of the difference.The
recipient shall, in connection with the inventory,verify the existence, current utilization, and continued need
for the equipment.
(4)A control system shall be in effect to insure adequate safeguards to prevent loss,damage, or theft of the
equipment.Any loss, damage,or theft of equipment shall be investigated and fully documented;if the
equipment was owned by the Federal Government,the recipient shall promptly notify the Federal awarding
agency.
(5)Adequate maintenance procedures shall be implemented to keep the equipment in good condition.
(6)Where the recipient is authorized or required to sell the equipment, proper sales procedures shall be
established which provide for competition to the extent practicable and result in the highest possible return.
(g)When the recipient no longer needs the equipment,the equipment may be used for other activities in accordance
with the following standards. For equipment with a current per unit fair market value of$5000 or more,the recipient
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cipient shall not use equipment acquired with Federal funds to provide services to non-Federal outside
organizations for a fee that is less than private companies charge for equivalent services, unless specifically
authorized by Federal statute,for as long as the Federal Government retains an interest in the equipment.
(c)The recipient shall use the equipment in the project or program for which it was acquired as long as needed,
whether or not the project or program continues to be supported by Federal funds and shall not encumber the
property without approval of the Federal awarding agency.When no longer needed for the original project or
program,the recipient shall use the equipment in connection with its other federally-sponsored activities, in the
following order of priority:(i)Activities sponsored by the Federal awarding agency which funded the original project,
then(ii)activities sponsored by other Federal awarding agencies.
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ding agency shall prescribe requirements for recipients concerning the use
and disposition of real property acquired in whole or in part under awards. Unless otherwise provided by statute,
such requirements,at a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
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rmation 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 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
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may retain the equipment for other uses provided that compensation is made to the original Federal awarding
agency or its successor.The amount of compensation shall be computed by applying the percentage of Federal
participation in the cost of the original project or program to the current fair market value of the equipment. If the
recipient has no need for the equipment,the recipient shall request disposition instructions from the Federal
awarding agency.The Federal awarding agency shall determine whether the equipment can be used to meet the
agency's requirements. If no requirement exists within that agency,the availability of the equipment shall be reported
to the General Services Administration by the Federal awarding agency to determine whether a requirement for the
equipment exists in other Federal agencies.The Federal awarding agency shall issue instructions to the recipient no
later than 120 calendar days after the recipient's request and the following procedures shall govern.
(1) If so instructed or if disposition instructions are not issued within 120 calendar days after the recipient's
request,the recipient shall sell the equipment and reimburse the Federal awarding agency an amount
computed by applying to the sales proceeds the percentage of Federal participation in the cost of the original
project or program. However, the recipient shall be permitted to deduct and retain from the Federal share
$500 or ten percent of the proceeds,whichever is less,for the recipient's selling and handling expenses.
(2) If the recipient is instructed to ship the equipment elsewhere,the recipient shall be reimbursed by the
Federal Government by an amount which is computed by applying the percentage of the recipient's
participation in the cost of the original project or program to the current fair market value of the equipment,
plus any reasonable shipping or interim storage costs incurred.
(3) If the recipient is instructed to otherwise dispose of the equipment,the recipient shall be reimbursed by
the Federal awarding agency for such costs incurred in its disposition.
(4)The Federal awarding agency may reserve the right to transfer the title to the Federal Government or to a
third party named by the Federal Government when such third party is otherwise eligible under existing
statutes.Such transfer shall be subject to the following standards.
(i)The equipment 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
or in part under awards. Unless otherwise provided by statute,
such requirements,at a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
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rmation 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 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
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(c)The Federal Government has the right to:
(1)obtain, reproduce, publish or otherwise use the data first produced under an award; and
(2)authorize others to receive, reproduce, publish,or otherwise use such data for Federal purposes.
(d) (1) In addition, in response to a Freedom of Information Act(FOIA) request for research data relating to published
research findings produced under an award that were used by the Federal Government in developing an agency
action that has the force and effect of law,the Federal awarding agency shall request, and the recipient shall
provide,within a reasonable time,the research data so that they can be made available to the public through the
procedures established under the FOIA. If the Federal awarding agency obtains the research data solely in response
to a FOIA request,the agency may charge the requester a reasonable fee equaling the full incremental cost of
obtaining the research data.This fee should reflect costs incurred by the agency,the recipient,and applicable
subrecipients. This fee is in addition to any fees the agency may assess under the FOIA(5 U.S.C. 552(a)(4)(A)).
(2)The following definitions apply for purposes of paragraph(d)of this section:
(i)Research data is defined as the recorded factual material commonly accepted in the scientific
community as necessary to validate research findings, but not any of the following: preliminary
analyses, drafts of scientific papers,plans for future research, peer reviews,or communications with
colleagues.This"recorded"material excludes physical objects(e.g.,laboratory samples). Research
data also do not include:
(A)Trade secrets, commercial information,materials necessary to be held confidential by a
researcher until they are published,or similar information which is protected under law;and
(B) Personnel and medical information and similar information the disclosure of which would
constitute a clearly unwarranted invasion of personal privacy,such as information that could
be used to identify a particular person in a research study.
(ii)Published is defined as either when:
(A)Research findings are published in a peer-reviewed scientific or technical journal;or
(B)A Federal agency publicly and officially cites the research findings in support of an agency
action that has the force and effect of law.
(iii) Used by the Federal Government in developing an agency action that has the force and effect of
law is defined as when an agency publicly and officially cites the research findings in support of an
agency action that has the force and effect of law.
(e)Title to intangible property and debt instruments acquired under an award or subaward vests upon acquisition in
the recipient.The recipient shall use that property for the originally-authorized purpose,and the recipient shall not
encumber the property without approval of the Federal awarding agency.When no longer needed for the originally
authorized purpose,disposition of the intangible property shall occur in accordance with the provisions of paragraph
34(g).
_.37 Property trust relationship. Real property,equipment, intangible property and debt instruments that are
acquired or improved with Federal funds shall be held in trust by the recipient as trustee for the beneficiaries of the
project or program under which the property was acquired or improved.Agencies may require recipients to record
liens or other appropriate notices of record to indicate that personal or real property has been acquired or improved
with Federal funds and that use and disposition conditions apply to the property.
Procurement Standards
_.40 Purpose of procurement standards. Sections_.41 through .48 set forth standards for use by recipients
in establishing procedures for the procurement of supplies and other expendable property, equipment, real property
and other services with Federal funds.These standards are furnished to ensure that such materials and services are
obtained in an effective manner and in compliance with the provisions of applicable Federal statutes and executive
orders. No additional procurement standards or requirements shall be imposed by the Federal awarding agencies
upon recipients, unless specifically required by Federal statute or executive order or approved by OMB.
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otherwise use the work for Federal purposes,and to authorize others to do so.
(b) Recipients are subject to applicable regulations governing patents and inventions, including government-wide
regulations issued by the Department of Commerce at 37 CFR part 401,"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government'Grants, Contracts and Cooperative Agreements."
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or in part under awards. Unless otherwise provided by statute,
such requirements,at a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
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rmation 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 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
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.41 Recipient responsibilities.The standards contained in this section do not relieve the recipient of the
contractual responsibilities arising under its contract(s).The recipient is the responsible authority,without recourse to
the Federal awarding agency, regarding the settlement and satisfaction of all contractual and administrative issues
arising out of procurements entered into in support of an award or other agreement.This includes disputes, claims,
protests of award,source evaluation or other matters of a contractual nature. Matters concerning violation of statute
are to be referred to such Federal,State or local authority as may have proper jurisdiction.
_.42 Codes of conduct.The recipient shall maintain written standards of conduct governing the performance of its
employees engaged in the award and administration of contracts. No employee,officer,or agent shall participate in
the selection, award, or administration of a contract supported by Federal funds if a real or apparent conflict of
interest would be involved. Such a conflict would arise when the employee, officer,or agent, any member of his or
her immediate family, his or her partner, or an organization which employs or is about to employ any of the parties
indicated herein,has a financial or other interest in the firm selected for an award.The officers, employees, and
agents of the recipient shall neither solicit nor accept gratuities,favors,or anything of monetary value from
contractors,or parties to subagreements. However, recipients may set standards for situations in which the financial
interest is not substantial or the gift is an unsolicited item of nominal value.The standards of conduct shall provide
for disciplinary actions to be applied for violations of such standards by officers,employees,or agents of the
recipient.
_.43 Competition.All procurement transactions shall be conducted in a manner to provide,to the maximum extent
practical,open and free competition.The recipient shall be alert to organizational conflicts of interest as well as
noncompetitive practices among contractors that may restrict or eliminate competition or otherwise restrain trade. In
order to ensure objective contractor performance and eliminate unfair competitive advantage, contractors that
develop or draft specifications, requirements,statements of work, invitations for bids and/or requests for proposals
shall be excluded from competing for such procurements.Awards shall be made to the bidder or offeror whose bid or
offer is responsive to the solicitation and is most advantageous to the recipient, price,quality and other factors
considered.Solicitations shall clearly set forth all requirements that the bidder or offeror shall fulfill in order for the bid
or offer to be evaluated by the recipient.Any and all bids or offers may be rejected when it is in the recipient's
interest to do so.
_.44 Procurement procedures.
(a)All recipients shall establish written procurement procedures.These procedures shall provide for, at a minimum,
that(1), (2)and (3)apply.
(1)Recipients avoid purchasing unnecessary items.
(2)Where appropriate,an analysis is made of lease and purchase alternatives to determine which would be
the most economical and practical procurement for the Federal Government.
(3)Solicitations for goods and services provide for all of the following.
(i)A clear and accurate description of the technical requirements for the material, product or service
to be procured. In competitive procurements,such a description shall not contain features which
unduly restrict competition.
(ii)Requirements which the bidder/offeror must fulfill and all other factors to be used in evaluating
bids or proposals.
(iii)A description,whenever practicable,of technical requirements in terms of functions to be
performed or performance required,including the range of acceptable characteristics or minimum
acceptable standards.
(iv)The specific features of"brand name or equal"descriptions that bidders are required to meet
when such items are included in the solicitation.
(v)The acceptance,to the extent practicable and economically feasible,of products and services
dimensioned in the metric system of measurement.
(vi) Preference,to the extent practicable and economically feasible,for products and services that
conserve natural resources and protect the environment and are energy efficient.
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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
or in part under awards. Unless otherwise provided by statute,
such requirements,at a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
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rmation 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 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
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(b) Positive efforts shall be made by recipients to utilize small businesses, minority-owned firms, and women's
business enterprises,whenever possible. Recipients of Federal awards shall take all of the following steps to further
this goal.
(1) Ensure that small businesses, minority-owned firms,and women's business enterprises are used to the
fullest extent practicable.
(2) Make information on forthcoming opportunities available and arrange time frames for purchases and
contracts to encourage and facilitate participation by small businesses,minority-owned firms,and women's
business enterprises.
(3)Consider in the contract process whether firms competing for larger contracts intend to subcontract with
small businesses,minority-owned firms,and women's business enterprises.
(4) Encourage contracting with consortiums of small businesses, minority-owned firms and women's business
enterprises when a contract is too large for one of these firms to handle individually.
(5) Use the services and assistance, as appropriate,of such organizations as the Small Business
Administration and the Department of Commerce's Minority Business Development Agency in the solicitation
and utilization of small businesses, minority-owned firms and women's business enterprises.
(c)The type of procuring instruments used(e.g.,fixed price contracts,cost reimbursable contracts, purchase orders,
and incentive contracts)shall be determined by the recipient but shall be appropriate for the particular procurement
and for promoting the best interest of the program or project involved.The"cost-plus-a-percentage-of-cost"or
"percentage of construction cost" methods of contracting shall not be used.
(d)Contracts shall be made only with responsible contractors who possess the potential ability to perform
successfully under the terms and conditions of the proposed procurement. Consideration shall be given to such
matters as contractor integrity, record of past performance,financial and technical resources or accessibility to other
necessary resources. In certain circumstances, contracts with certain parties are restricted by agencies'
implementation of E.O.s 12549 and 12689,"Debarment and Suspension."
(e) Recipients shall,on request, make available for the Federal awarding agency, pre-award review and procurement
documents,such as request for proposals or invitations for bids, independent cost estimates, etc.,when any of the
following conditions apply.
(1)A recipient's procurement procedures or operation fails to comply with the procurement standards in the
Federal awarding agency's implementation of this Circular.
(2)The procurement is expected to exceed the small purchase threshold fixed at 41 U.S.C.403 (11)
(currently$25,000)and is to be awarded without competition or only one bid or offer is received in response
to a solicitation.
(3)The procurement,which is expected to exceed the small purchase threshold,specifies a"brand name"
product.
(4)The proposed award over the small purchase threshold is to be awarded to other than the apparent low
bidder under a sealed bid procurement.
(5)A proposed contract modification changes the scope of a contract or increases the contract amount by
more than the amount of the small purchase threshold.
_.45 Cost and price analysis. Some form of cost or price analysis shall be made and documented in the
procurement files in connection with every procurement action. Price analysis may be accomplished in various ways,
including the comparison of price quotations submitted, market prices and similar indicia,together with discounts.
Cost analysis is the review and evaluation of each element of cost to determine reasonableness,allocability and
allowability.
_.46 Procurement records.Procurement records and files for purchases in excess of the small purchase threshold
shall include the following at a minimum: (a) basis for contractor selection, (b)justification for lack of competition
when competitive bids or offers are not obtained,and (c) basis for award cost or price.
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he extent practicable and economically feasible,of products and services
dimensioned in the metric system of measurement.
(vi) Preference,to the extent practicable and economically feasible,for products and services that
conserve natural resources and protect the environment and are energy efficient.
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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
or in part under awards. Unless otherwise provided by statute,
such requirements,at a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
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rmation 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 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
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_.47 Contract administration.A system for contract administration shall be maintained to ensure contractor
conformance with the terms,conditions and specifications of the contract and to ensure adequate and timely follow
up of all purchases. Recipients shall evaluate contractor performance and document, as appropriate,whether
contractors have met the terms, conditions and specifications of the contract.
.48 Contract provisions.The recipient shall include, in addition to provisions to define a sound and complete
agreement,the following provisions in all contracts.The following provisions shall also be applied to subcontracts.
(a)Contracts in excess of the small purchase threshold shall contain contractual provisions or conditions that allow
for administrative, contractual, or legal remedies in instances in which a contractor violates or breaches the contract
terms, and provide for such remedial actions as may be appropriate.
(b)All contracts in excess of the small purchase threshold shall contain suitable provisions for termination by the
recipient, including the manner by which termination shall be effected and the basis for settlement. In addition,such
contracts shall describe conditions under which the contract may be terminated for default as well as conditions
where the contract may be terminated because of circumstances beyond the control of the contractor.
(c)Except as otherwise required by statute, an award that requires the contracting (or subcontracting)for
construction or facility improvements shall provide for the recipient to follow its own requirements relating to bid
guarantees, performance bonds, and payment bonds unless the construction contract or subcontract exceeds
$100,000. For those contracts or subcontracts exceeding$100,000,the Federal awarding agency may accept the
bonding policy and requirements of the recipient, provided the Federal awarding agency has made a determination
that the Federal Government's interest is adequately protected. If such a determination has not been made,the
minimum requirements shall be as follows.
(1)A bid guarantee from each bidder equivalent to five percent of the bid price.The"bid guarantee"shall
consist of a firm commitment such as a bid bond, certified check,or other negotiable instrument
accompanying a bid as assurance that the bidder shall, upon acceptance of his bid,execute such contractual
documents as may be required within the time specified.
(2)A performance bond on the part of the contractor for 100 percent of the contract price.A"performance
bond"is one executed in connection with a contract to secure fulfillment of all the contractor's obligations
under such contract.
(3)A payment bond on the part of the contractor for 100 percent of the contract price.A"payment bond"is
one executed in connection with a contract to assure payment as required by statute of all persons supplying
labor and material in the execution of the work provided for in the contract.
(4)Where bonds are required in the situations described herein,the bonds shall be obtained from companies
holding certificates of authority as acceptable sureties pursuant to 31 CFR part 223, "Surety Companies
Doing Business with the United States."
(d)All negotiated contracts(except those for less than the small purchase threshold)awarded by recipients shall
include a provision to the effect that the recipient,the Federal awarding agency,the Comptroller General of the
United States,or any of their duly authorized representatives,shall have access to any books, documents, papers
and records of the contractor which are directly pertinent to a specific program for the purpose of making audits,
examinations,excerpts and transcriptions.
(e)All contracts, including small purchases, awarded by recipients and their contractors shall contain the
procurement provisions of Appendix A to this Circular,as applicable.
Reports and Records
_.50 Purpose of reports and records. Sections_.51 through .53 set forth the procedures for monitoring and
reporting on the recipient's financial and program performance and the necessary standard reporting forms. They
also set forth record retention requirements.
_.51 Monitoring and reporting program performance.
(a)Recipients are responsible for managing and monitoring each project, program,subaward,function or activity
supported by the award. Recipients shall monitor subawards to ensure subrecipients have met the audit
ran,iiromon+c,c rlolinootort in Continn 7G.
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"Rights to Inventions Made by Nonprofit
Organizations and Small Business Firms Under Government'Grants, Contracts and Cooperative Agreements."
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or in part under awards. Unless otherwise provided by statute,
such requirements,at a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
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rmation 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 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
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(b)The Federal awarding agency shall prescribe the frequency with which the performance reports shall be
submitted. Except as provided in paragraph_.51(f), performance reports shall not be required more frequently
than quarterly or, less frequently than annually.Annual reports shall be due 90 calendar days after the grant year;
quarterly or semi-annual reports shall be due 30 days after the reporting period.The Federal awarding agency may
require annual reports before the anniversary dates of multiple year awards in lieu of these requirements.The final
performance reports are due 90 calendar days after the expiration or termination of the award.
(c) If inappropriate, a final technical or performance report shall not be required after completion of the project.
(d)When required, performance reports shall generally contain,for each award, brief information on each of the
following.
(1)A comparison of actual accomplishments with the goals and objectives established for the period,the
findings of the investigator,or both.Whenever appropriate and the output of programs or projects can be
readily quantified,such quantitative data should be related to cost data for computation of unit costs.
(2) Reasons why established goals were not met, if appropriate.
(3)Other pertinent information including,when appropriate, analysis and explanation of cost overruns or high
unit costs.
(e)Recipients shall not be required to submit more than the original and two copies of performance reports.
(f) Recipients shall immediately notify the Federal awarding agency of developments that have a significant impact
on the award-supported activities.Also, notification shall be given in the case of problems, delays,or adverse
conditions which materially impair the ability to meet the objectives of the award.This notification shall include a
statement of the action taken or contemplated, and any assistance needed to resolve the situation.
(g)Federal awarding agencies may make site visits,as needed.
(h) Federal awarding agencies shall comply with clearance requirements of 5 CFR part 1320 when requesting
performance data from recipients.
_.52 Financial reporting.
(a)The following forms or such other forms as may be approved by OMB are authorized for obtaining financial
information from recipients.
•
(1) SF-269 or SF-269A, Financial Status Report.
(i) Each Federal awarding agency shall require recipients to use the SF-269 or SF-269A to report the
status of funds for all nonconstruction projects or programs.A Federal awarding agency may,
however, have the option of not requiring the SF-269 or SF-269A when the SF-270, Request for
Advance or Reimbursement,or SF-272, Report of Federal Cash Transactions, is determined to
provide adequate information to meet its needs,except that a final SF-269 or SF-269A shall be
required at the completion of the project when the SF-270 is used only for advances.
(ii)The Federal awarding agency shall prescribe whether the report shall be on a cash or accrual
basis. If the Federal awarding agency requires accrual information and the recipient's accounting
records are not normally kept on the accrual basis,the recipient shall not be required to convert its
accounting system, but shall develop such accrual information through best estimates based on an
analysis of the documentation on hand.
(iii)The Federal awarding agency shall determine the frequency of the Financial Status Report for
each project or program,considering the size and complexity of the particular project or program.
However,the report shall not be required more frequently than quarterly or less frequently than
annually.A final report shall be required at the completion of the agreement.
(iv)The Federal awardino aaencv shall require recinients to submit the SF-269 or SF-269A (an
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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,iiromon+c,c rlolinootort in Continn 7G.
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"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
or in part under awards. Unless otherwise provided by statute,
such requirements,at a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
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rmation 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 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
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original and no more than two copies)no later than 30 days after the end of each specified reporting
period for quarterly and semi-annual reports, and 90 calendar days for annual and final reports.
Extensions of reporting due dates may be approved by the Federal awarding agency upon request of
the recipient.
(2) SF-272, Report of Federal Cash Transactions.
(i)When funds are advanced to recipients the Federal awarding agency shall require each recipient to
submit the SF-272 and,when necessary, its continuation sheet, SF-272a.The Federal awarding
agency shall use this report to monitor cash advanced to recipients and to obtain disbursement
information for each agreement with the recipients.
(ii) Federal awarding agencies may require forecasts of Federal cash requirements in the"Remarks"
section of the report.
(iii)When practical and deemed necessary, Federal awarding agencies may require recipients to
report in the"Remarks"section the amount of cash advances received in excess of three days.
Recipients shall provide short narrative explanations of actions taken to reduce the excess balances.
(iv)Recipients shall be required to submit not more than the original and two copies of the SF-272 15
calendar days following the end of each quarter.The Federal awarding agencies may require a
monthly report from those recipients receiving advances totaling$1 million or more per year.
(v) Federal awarding agencies may waive the requirement for submission of the SF-272 for any one
of the following reasons: (1)When monthly advances do not exceed $25,000 per recipient, provided
that such advances are monitored through other forms contained in this section;(2) If, in the Federal
awarding agency's opinion,the recipient's accounting controls are adequate to minimize excessive
Federal advances;or, (3)When the electronic payment mechanisms provide adequate data.
(b)When the Federal awarding agency needs additional information or more frequent reports,the following shall be
observed.
(1)When additional information is needed to comply with legislative requirements, Federal awarding
agencies shall issue instructions to require recipients to submit such information under the"Remarks"section
of the reports.
(2)When a Federal awarding agency determines that a recipient's accounting system does not meet the
standards in Section_.21, additional pertinent information to further monitor awards may be obtained upon
written notice to the recipient until such time as the system is brought up to standard.The Federal awarding
agency, in obtaining this information,shall comply with report clearance requirements of 5 CFR part 1320.
(3)Federal awarding agencies are encouraged to shade out any line item on any report if not necessary.
(4)Federal awarding agencies may accept the identical information from the recipients in machine readable
format or computer printouts or electronic outputs in lieu of prescribed formats.
(5) Federal awarding agencies may provide computer or electronic outputs to recipients when such expedites
or contributes to the accuracy of reporting.
53 Retention and access requirements for records.
(a)This section sets forth requirements for record retention and access to records for awards to recipients. Federal
awarding agencies shall not impose any other record retention or access requirements upon recipients.
(b) Financial records, supporting documents,statistical records,and all other records pertinent to an award shall be
retained for a period of three years from the date of submission of the final expenditure report or,for awards that are
renewed quarterly or annually,from the date of the submission of the quarterly or annual financial report,as
authorized by the Federal awarding agency.The only exceptions are the following.
(1) If any litigation,claim,or audit is started before the expiration of the 3-year period,the records shall be
retained until all litigation.rlaims or audit findinos involvina the records have been resolved and final action
http://www.whitehouse.gov/omb/circulars/a110/a110.html 6/23/2006
also set forth record retention requirements.
_.51 Monitoring and reporting program performance.
(a)Recipients are responsible for managing and monitoring each project, program,subaward,function or activity
supported by the award. Recipients shall monitor subawards to ensure subrecipients have met the audit
ran,iiromon+c,c rlolinootort in Continn 7G.
http://vvww.whitehouse.gov/omb/circulars/a110/al 1 0.html 6/23/2006
"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
or in part under awards. Unless otherwise provided by statute,
such requirements,at a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
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rmation 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 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
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taken.
(2) Records for real property and equipment acquired with Federal funds shall be retained for 3 years after
final disposition.
(3)When records are transferred to or maintained by the Federal awarding agency,the 3-year retention
requirement is not applicable to the recipient.
(4) Indirect cost rate proposals, cost allocations plans,etc. as specified in paragraph_.53(g).
(c)Copies of original records may be substituted for the original records if authorized by the Federal awarding
agency.
(d)The Federal awarding agency shall request transfer of certain records to its custody from recipients when it
determines that the records possess long term retention value. However, in order to avoid duplicate recordkeeping,a
Federal awarding agency may make arrangements for recipients to retain any records that are continuously needed
for joint use.
(e)The Federal awarding agency,the Inspector General, Comptroller General of the United States,or any of their
duly authorized representatives, have the right of timely and unrestricted access to any books, documents, papers,
or other records of recipients that are pertinent to the awards, in order to make audits, examinations, excerpts,
transcripts and copies of such documents.This right also includes timely and reasonable access to a recipient's
personnel for the purpose of interview and discussion related to such documents.The rights of access in this
paragraph are not limited to the required retention period, but shall last as long as records are retained.
(f) Unless required by statute, no Federal awarding agency shall place restrictions on recipients that limit public
access to the records of recipients that are pertinent to an award, except when the Federal awarding agency can
demonstrate that such records shall be kept confidential and would have been exempted from disclosure pursuant to
the Freedom of Information Act(5 U.S.C. 552)if the records had belonged to the Federal awarding agency.
(g) Indirect cost rate proposals,cost allocations plans, etc. Paragraphs (g)(1)and (g)(2)apply to the following types
of documents, and their supporting records: indirect cost rate computations or proposals, cost allocation plans,and
any similar accounting computations of the rate at which a particular group of costs is chargeable(such as computer
usage chargeback rates or composite fringe benefit rates).
(1) If submitted for negotiation. If the recipient submits to the Federal awarding agency or the subrecipient
submits to the recipient the proposal, plan,or other computation to form the 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.
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.
(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.rlaims or audit findinos involvina the records have been resolved and final action
http://www.whitehouse.gov/omb/circulars/a110/a110.html 6/23/2006
also set forth record retention requirements.
_.51 Monitoring and reporting program performance.
(a)Recipients are responsible for managing and monitoring each project, program,subaward,function or activity
supported by the award. Recipients shall monitor subawards to ensure subrecipients have met the audit
ran,iiromon+c,c rlolinootort in Continn 7G.
http://vvww.whitehouse.gov/omb/circulars/a110/al 1 0.html 6/23/2006
"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
or in part under awards. Unless otherwise provided by statute,
such requirements,at a minimum,shall contain the following.
(a)Title to real property shall vest in the recipient subject to the condition that the recipient shall use the real property
for the authorized purpose of the project as long as it is needed and shall not encumber the property without
approval of the Federal awarding agency.
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rmation 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 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
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(3) By the recipient upon sending to the Federal awarding agency written notification setting forth the reasons
for such termination,the effective date, and, in the case of partial termination,the portion to be terminated.
However,if the Federal awarding agency determines in the case of partial termination that the reduced or
modified portion of the grant will not accomplish the purposes for which the grant was made, it may terminate
the grant in its entirety under either paragraphs (a)(1)or(2).
(b) If costs are allowed under an award,the responsibilities of the recipient referred to in paragraph_.71(a),
including those for property management as applicable,shall be considered in the termination of the award, and
provision shall be made for continuing responsibilities of the recipient after termination, as appropriate.
.62 Enforcement.
(a) Remedies for noncompliance. If a recipient materially fails to comply with the terms and conditions of an award,
whether stated in a Federal statute, regulation,assurance, application,or notice of award,the Federal awarding
agency may, in addition to imposing any of the special conditions outlined in Section .14,take one or more of the
following actions,as appropriate in the circumstances.
(1)Temporarily withhold cash payments pending correction of the deficiency by the recipient or more severe
enforcement action by the Federal awarding agency.
(2) Disallow(that is, deny both use of funds and any applicable matching credit for)all or part of the cost of
the activity or action not in compliance.
(3)Wholly or partly suspend or terminate the current award.
(4)Withhold further awards for the project or program.
(5)Take other remedies that may be legally available.
(b)Hearings and appeals. In taking an enforcement action,the awarding agency shall provide the recipient an
opportunity for hearing, appeal,or other administrative proceeding to which the recipient is entitled under any statute
or regulation applicable to the action involved.
(c) Effects of suspension and termination.Costs of a recipient resulting from obligations incurred by the recipient
during a suspension or after termination of an award are not allowable unless the awarding agency expressly
authorizes them in the notice of suspension or termination or subsequently. Other recipient costs during suspension
or after termination which are necessary and not reasonably avoidable are allowable if(1)and (2)apply.
(1)The costs result from obligations which were properly incurred by the recipient before the effective date of
suspension or termination,are not in anticipation of it,and in the case of a termination, are noncancellable. <
(2)The costs would be allowable if the award were not suspended or expired normally at the end of the
funding period in which the termination takes effect.
(d)Relationship to debarment and suspension.The enforcement remedies identified in this section, including
suspension and termination, do not preclude a recipient from being subject to debarment and suspension under
E.O.s 12549 and 12689 and the Federal awarding agency implementing regulations(see Section_.13).
SUBPART D -After-the-Award Requirements
.70 Purpose.Sections_.71 through .73 contain closeout procedures and other procedures for subsequent
disallowances and adjustments.
.71 Closeout procedures.
(a)Recipients shall submit,within 90 calendar days after the date of completion of the award, all financial,
performance, and other reports as required by the terms and conditions of the award.The Federal awarding agency
may approve extensions when requested by the recipient.
(b) Unless the Federal awarding agency authorizes an extension, a recipient shall liquidate all obligations incurred
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6/23/2006
.
(1) If any litigation,claim,or audit is started before the expiration of the 3-year period,the records shall be
retained until all litigation.rlaims or audit findinos involvina the records have been resolved and final action
http://www.whitehouse.gov/omb/circulars/a110/a110.html 6/23/2006
also set forth record retention requirements.
_.51 Monitoring and reporting program performance.
(a)Recipients are responsible for managing and monitoring each project, program,subaward,function or activity
supported by the award. Recipients shall monitor subawards to ensure subrecipients have met the audit
ran,iiromon+c,c rlolinootort in Continn 7G.
http://vvww.whitehouse.gov/omb/circulars/a110/al 1 0.html 6/23/2006
"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
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/a110/al 10.html 6/23/2006
rmation 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 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
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Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreemen... 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
i nt for usein other projects. OMB Circular advanced or paid and that is not authorized to be retained by the recipe o
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
arding 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
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6/23/2006
.
(1) If any litigation,claim,or audit is started before the expiration of the 3-year period,the records shall be
retained until all litigation.rlaims or audit findinos involvina the records have been resolved and final action
http://www.whitehouse.gov/omb/circulars/a110/a110.html 6/23/2006
also set forth record retention requirements.
_.51 Monitoring and reporting program performance.
(a)Recipients are responsible for managing and monitoring each project, program,subaward,function or activity
supported by the award. Recipients shall monitor subawards to ensure subrecipients have met the audit
ran,iiromon+c,c rlolinootort in Continn 7G.
http://vvww.whitehouse.gov/omb/circulars/a110/al 1 0.html 6/23/2006
"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
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/a110/al 10.html 6/23/2006
rmation 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 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
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Circular No. A-110 --Uniform Administrative Requirements for Grants and Agreemen... , Page 29 ot.30
Appendix A
Contract Provisions
All contracts, awarded by a recipient including small purchases, shall contain the following provisions as applicable:
1. Equal Employment Opportunity-All contracts shall contain a provision requiring compliance with E.O. 11246,
"Equal Employment Opportunity,"as amended by E.O. 11375, "Amending Executive Order 11246 Relating to Equal
Employment Opportunity,"and as supplemented by regulations at 41 CFR part 60,"Office of Federal Contract
Compliance Programs, Equal Employment Opportunity, Department of Labor."
2. Copeland"Anti-Kickback"Act(18 U.S.C. 874 and 40 U.S.C. 276c)-All contracts and subgrants in excess of
$2000 for construction or repair awarded by recipients and subrecipients shall include a provision for compliance
with the Copeland"Anti-Kickback"Act(18 U.S.C.874),as supplemented by Department of Labor regulations(29
CFR part 3, "Contractors and Subcontractors on Public Building or Public Work Financed in Whole or in Part by
Loans or Grants from the United States").The Act provides that each contractor or subrecipient shall be prohibited
from inducing, by any means,any person employed in the construction, completion,or repair of public work,to give
up any part of the compensation to which he is otherwise entitled.The recipient shall report all suspected or reported
violations to the Federal awarding agency.
3. Davis-Bacon Act, as amended (40 U.S.C.276a to a-7)-When required by Federal program legislation,all
construction contracts awarded by the recipients and subrecipients of more than $2000 shall include a provision for
compliance with the Davis-Bacon Act(40 U.S.C. 276a to a-7)and as supplemented by Department of Labor
regulations (29 CFR part 5, "Labor Standards Provisions Applicable to Contracts Governing Federally Financed and
Assisted Construction"). Under this Act,contractors shall be required to pay wages to laborers and mechanics at a
rate not less than the minimum wages specified in a wage determination made by the Secretary of Labor. In addition,
contractors shall be required to pay wages not less than once a week.The recipient shall place a copy of the current
prevailing wage determination issued by the Department of Labor in each solicitation and the award of a contract
shall be conditioned upon the acceptance of the wage determination.The recipient shall report all suspected or
reported violations to the Federal awarding agency.
4. Contract Work Hours and Safety Standards Act(40 U.S.C. 327-333)-Where applicable, all contracts awarded
by recipients in excess of$2000 for construction contracts and in excess of$2500 for other contracts that involve the
employment of mechanics or laborers shall include a provision for compliance with Sections 102 and 107 of the
Contract Work Hours and Safety Standards Act(40 U.S.C.327-333),as supplemented by Department of Labor
regulations (29 CFR part 5). Under Section 102 of the Act,each contractor shall be required to compute the wages
of every mechanic and laborer on the basis of a standard work week of 40 hours.Work in excess of the standard
work week is permissible provided that the worker is compensated at a rate of not less than 1 '/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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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Circular No. A-110 -- Uniform Administrative Requirements for Grants and Agreemen... Page 30 of 30
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
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y Clerk
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Neighborhood Revitalization
Strategy Area Boundary
pplemented 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 '/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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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EXHIBIT E
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;
held in revolvingfund account;
viii Interest earned on funds e d a
(viii)
(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
ges
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 '/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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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EXHIBIT
DAVIS BACON EXEMPTION CHECKLIST
Project Name: �1/QvIz/p d.tu)1G�
Project Address:,7?6-a h"5/ 1:te)eed. Project No.
It is determined that the above project is exempt from Davis-Bacon Prevailing Wage Rate
provisions because:
Residential rehabilitation or new construction project is funded in whole or in
part with CDBG funds and such residential property contains less than 8 units.
Residential rehabilitation or new construction contract, including construction
and non-construction costs, is funded with HOME funds and such residential
property contains less than 12 assisted units.
Proceeds of award of federal funds are solely for the acquisition of real property
(land, pre-existing buildings and improvements).
The entire project consists of demolition and no construction is eminent on site.
Funding solely for demolition to be completed by City or its contractor before
transfer of land to developer.
Funding for on-site improvements only. On-site improvements are completed on
land owned by the City and improvements are completed before transfer of land
to developer.
Funding for off-site improvements that are separately owned. Off-site and on-site
construction are provided for in separate construction contracts.
Project funding is for infrastructure improvements owned and operated by utility
company.
The prime construction contract financed in whole or part with CDBG or HOME
funds is incidental and the amount is less than $2,000.
Funding for professional services only (legal/acct./architectural/engineering).
These services are funded under a separate contract from any construction
contract.
Funding source is Emergency Shelter Grant (ESG) or Supportive Housing Grant
(SHP) which are exempt from Davis/Bacon.
The project will be done through a force account.
There is no federal money in the construction contract.
Other- Explain: / ( eo»otn4c khodo , oc,1-27iIia.h ve. .. 'c)a.a Aids
..0_ zpt .train P73 ppti 4d ,
Date: `/J/3/D2o
Signature of Responsible Administrator
A description of the scope of the project is attached.
sidered 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
ges
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 '/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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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Circular No.A-tS/--Lost Principles for state, Local,ana Inman l rioai uovemments ntrp:nwww.wmtenouse.gowomo/cucuI1Is/auo ripe
EEHlt3i -- „G ,l
,vrsa,y. Click to Print r.�-�'-'
this document LI
; Office of Management and Budget
J
YdYJ,S?.
August 29, 1997
MEMORANDUM FOR THE RECORD
FROM: Norwood J. Jackson
Deputy Controller
Office of Federal Financial Management
SUBJECT: Recompilation of OMB Circular A-87
I certify that the attached document constitutes a recompilation of Office of
Management and Budget Circular A-87, "Cost Principles for State, Local, and
Indian Tribal Governments." The recompilation consists of the last complete
revision of the Circular published at 60 FR 26484 (dated May 4, 1995,published
May 17, 1995), as further amended at 62 FR 45934 (August 29, 1997).
Top of Page
OMB CIRCULAR A-87 (REVISED 5/4/95, As Further Amended 8/29/97)
CIRCULAR NO. A-87
Revised
TO THE HEADS OF EXECUTIVE DEPARTMENTS AND
ESTABLISHMENTS
SUBJECT: Cost Principles for State, Local, and Indian Tribal Governments
1. Purpose. This Circular establishes principles and standards for determining
costs for Federal awards carried out through grants, cost reimbursement
contracts, and other agreements with State and local governments and
federally-recognized Indian tribal governments (governmental units).
2. Authority. This Circular is issued under the authority of the Budget and
Accounting Act of 1921, as amended; the Budget and Accounting Procedures
•
Act of 1950, as amended; the Chief Financial Officers Act of 1990;
Reorganization Plan No. 2 of 1970; and Executive Order No. 11541
("Prescribing the Duties of the Office of Management and Budget and the
Domestic Policy Council in the Executive Office of the President").
3. Background. An interagency task force was established in 1987 to review
existing cost principles for Federal awards to State, local, and Indian tribal
governments. The task force studied Inspector General reports and
recommendations, solicited suggestions for changes to the Circular from
I of53
4/16/03 1:39 F
2o
Signature of Responsible Administrator
A description of the scope of the project is attached.
sidered 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
ges
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 '/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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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ttp ,www.wuncnuusu.gvwomoicIrcuiarsiavaupnnuavo ai1.nuni
governmental units, and compared for consistency the provisions of other OMB
cost principles circulars covering non-profit organizations and universities. A
proposed revised Circular reflecting the results of those efforts was issued on
October 12, 1988, and August 19, 1993. Extensive comments on the proposed
revisions, discussions with interest groups, and related developments were
considered in developing this revision.
4. Rescissions. This Circular rescinds and supersedes Circular A-87, issued
January 15, 1981.
5. Policy. This Circular establishes principles and standards to provide a uniform
approach for determining costs and to promote effective program delivery,
efficiency, and better relationships between governmental units and the Federal
Government. The principles are for determining allowable costs only. They are
not intended to identify the circumstances or to dictate the extent of Federal and
governmental unit participation in the financing of a particular Federal award.
Provision for profit or other increment above cost is outside the scope of this
Circular.
6. Definitions. Definitions of key terms used in this Circular are contained in
Attachment A, Section B.
7. Required Action. Agencies responsible for administering programs that
involve cost reimbursement contracts, grants, and other agreements with
governmental units shall issue codified regulations to implement the provisions
of this Circular and its Attachments by September 1, 1995.
8. OMB Responsibilities. The Office of Management and Budget (OMB)will
review agency regulations and implementation of this Circular, and will provide
policy interpretations and assistance to insure effective and efficient
implementation. Any exceptions will be subject to approval by OMB. Exceptions
will only be made in particular cases where adequate justification is presented.
9. Information Contact. Further information concerning this Circular may be
obtained by contacting the Office of Federal Financial Management, Financial
Standards and Reporting Branch, Office of Management and Budget,
Washington, DC 20503, telephone 202-395-3993.
10. Policy Review Date. OMB Circular A-87 will have a policy review three
years from the date of issuance.
11. Effective Date. This Circular is effective as follows:
- For costs charged indirectly or otherwise covered by the cost allocation plans
described in Attachments C, D and E, this revision shall be applied to cost
allocation plans and indirect cost proposals submitted or prepared for a
governmental unit's fiscal year that begins on or after September 1, 1995.
- For other costs, this revision shall be applied to all awards or amendments,
including continuation or renewal awards, made on or after September 1, 1995.
2 of 53 4/16/03 1:39 PM
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
ges
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 '/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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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Circular No.A-87--Cost Principles for State,Local,and Indian Tribal Governments http://www.whitehouse.gov/omb/circulars/a087/print/a087-all.hhr
Attachments
Top of Page
OMB CIRCULAR NO. A-87
COST PRINCIPLES FOR
STATE, LOCAL AND INDIAN TRIBAL GOVERNMENTS
TABLE OF CONTENTS
Attachment A - General Principles for Determining Allowable Costs
Attachment B - Selected Items of Cost
Attaclunent C - State/Local-Wide Central Service Cost Allocation Plans
Attachment D - Public Assistance Cost Allocation Plans
Attachment E - State and Local Indirect Cost Rate Proposals
Top of Page
ATTACHMENT A
Circular No. A-87
GENERAL PRINCIPLES FOR DETERMINING
ALLOWABLE COSTS
TABLE OF CONTENTS
A. Purpose and Scope
1. Objectives
2. Policy guides
3. Application
B. Definitions
1. Approval or authorization of the awarding or cognizant Federal agency
3 of53 4/16/03 1:39 P
ipation in the financing of a particular Federal award.
Provision for profit or other increment above cost is outside the scope of this
Circular.
6. Definitions. Definitions of key terms used in this Circular are contained in
Attachment A, Section B.
7. Required Action. Agencies responsible for administering programs that
involve cost reimbursement contracts, grants, and other agreements with
governmental units shall issue codified regulations to implement the provisions
of this Circular and its Attachments by September 1, 1995.
8. OMB Responsibilities. The Office of Management and Budget (OMB)will
review agency regulations and implementation of this Circular, and will provide
policy interpretations and assistance to insure effective and efficient
implementation. Any exceptions will be subject to approval by OMB. Exceptions
will only be made in particular cases where adequate justification is presented.
9. Information Contact. Further information concerning this Circular may be
obtained by contacting the Office of Federal Financial Management, Financial
Standards and Reporting Branch, Office of Management and Budget,
Washington, DC 20503, telephone 202-395-3993.
10. Policy Review Date. OMB Circular A-87 will have a policy review three
years from the date of issuance.
11. Effective Date. This Circular is effective as follows:
- For costs charged indirectly or otherwise covered by the cost allocation plans
described in Attachments C, D and E, this revision shall be applied to cost
allocation plans and indirect cost proposals submitted or prepared for a
governmental unit's fiscal year that begins on or after September 1, 1995.
- For other costs, this revision shall be applied to all awards or amendments,
including continuation or renewal awards, made on or after September 1, 1995.
2 of 53 4/16/03 1:39 PM
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
ges
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 '/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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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,r ..uuu,-u,.iill u
2. Award
3. Awarding agency
4. Central service cost allocation plan
5. Claim
6. Cognizant agency
7. Common rule
8. Contract
9. Cost
10. Cost allocation plan
11. Cost objective
12. Federally-recognized Indian tribal government-
13. Governmental unit
14. Grantee department or agency
15. Indirect cost rate proposal
16. Local government
17. Public assistance cost allocation plan
18. State
C. Basic Guidelines
1. Factors affecting allowability of costs
2. Reasonable costs
3. Allocable costs
4. Applicable credits
D. Composition of Cost
1. Total cost
2. Classification of costs
4 of 53 4/16/03 1:39 PM
rovide the required certification regarding its exclusion status and that of its principal employees.
Return to Top
http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006
y Clerk
Approved.1
- r ; . Mayor
i-.11.1111 Ill
�ircular No.A-87--Lost Nrinciples for state,Local,and Inman I noat uovemmcnts nttp://www.wnuenouse.guwurnuIelIcwala auo pi muavu
E. Direct Costs
1. General
2. Application
3. Minor items
F. Indirect Costs
1. General
2. Cost allocation plans and indirect cost proposals
3. Limitation on indirect or administrative costs
G. Interagency Services
H. Required Certifications
A. Purpose and Scope
1. Objectives. This Attachment establishes principles for determining the
allowable costs incurred by State, local, and federally-recognized Indian tribal
governments (governmental units) under grants, cost reimbursement contracts,
and other agreements with the Federal Government (collectively referred to in
this Circular as "Federal awards"). The principles are for the purpose of cost
determination and are not intended to identify the circumstances or dictate the
extent of Federal or governmental unit participation in the financing of a
particular program or project. The principles are designed to provide that Federal
awards bear their fair share of cost recognized under these principles except
where restricted or prohibited by law. Provision for profit or other increment
above cost is outside the scope of this Circular.
2. Policy guides.
a. The application of these principles is based on the fundamental premises that:
(1) Governmental units are responsible for the efficient and effective
administration of Federal awards through the application of sound management
practices.
(2) Governmental units assume responsibility for administering Federal funds in
a manner consistent with underlying agreements, program objectives, and the
terms and conditions of the Federal award.
(3) Each governmental unit, in recognition of its own unique combination of
staff, facilities, and experience, will have the primary responsibility for
employing whatever form of organization and management techniques may be
5of53 4/16/03 1:39 P1\
by contacting the Office of Federal Financial Management, Financial
Standards and Reporting Branch, Office of Management and Budget,
Washington, DC 20503, telephone 202-395-3993.
10. Policy Review Date. OMB Circular A-87 will have a policy review three
years from the date of issuance.
11. Effective Date. This Circular is effective as follows:
- For costs charged indirectly or otherwise covered by the cost allocation plans
described in Attachments C, D and E, this revision shall be applied to cost
allocation plans and indirect cost proposals submitted or prepared for a
governmental unit's fiscal year that begins on or after September 1, 1995.
- For other costs, this revision shall be applied to all awards or amendments,
including continuation or renewal awards, made on or after September 1, 1995.
2 of 53 4/16/03 1:39 PM
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
ges
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 '/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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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necessary to assure proper and efficient administration of Federal awards.
b. Federal agencies should work with States or localities which wish to test
alternative mechanisms for paying costs for administering Federal programs. The
Office of Management and Budget (OMB) encourages Federal agencies to test
fee-for-service alternatives as a replacement for current cost-reimbursement
payment methods in response to the National Performance Review's (NPR)
recommendation. The NPR recommended the fee-for-service approach to reduce
the burden associated with maintaining systems for charging administrative costs
to Federal programs and preparing and approving cost allocation plans. This
approach should also increase incentives for administrative efficiencies and
improve outcomes.
3. Application.
a. These principles will be applied by all Federal agencies in determining costs
incurred by governmental units under Federal awards (including subawards)
except those with(1)publicly-financed educational institutions subject to OMB
Circular A-21, "Cost Principles for Educational Institutions," and(2) programs
administered by publicly-owned hospitals and other providers of medical care
that are subject to requirements promulgated by the sponsoring Federal agencies.
However, this Circular does apply to all central service and department/agency
costs that are allocated or billed to those educational institutions,hospitals, and
other providers of medical care or services by other State and local government
departments and agencies.
b. All subawards are subject to those Federal cost principles applicable to the
particular organization concerned. Thus, if a subaward is to a governmental unit
(other than a college, university or hospital), this Circular shall apply; if a
subaward is to a commercial organization, the cost principles applicable to
commercial organizations shall apply; if a subaward is to a college or university,
Circular A-21 shall apply; if a subaward is to a hospital, the cost principles used
by the Federal awarding agency for awards to hospitals shall apply, subject to the
provisions of subsection A.3.a. of this Attachment; if a subaward is to some
other non-profit organization, Circular A-122, "Cost Principles for Non-Profit
Organizations," shall apply.
c. These principles shall be used as a guide in the pricing of fixed price
arrangements where costs are used in determining the appropriate price.
d. Where a Federal contract awarded to a governmental unit incorporates a Cost
Accounting Standards (CAS) clause, the requirements of that clause shall apply.
In such cases, the governmental unit and the cognizant Federal agency shall
establish an appropriate advance agreement on how the governmental unit will
comply with applicable CAS requirements when estimating, accumulating and
reporting costs under CAS-covered contracts. The agreement shall indicate that
OMB Circular A-87 requirements will be applied to other Federal awards. In all
cases, only one set of records needs to be maintained by the governmental unit.
e. Conditional exemptions.
6 of 53 4/16/03 1:39 PM
er 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 '/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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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Circular No.A-S i--Lost vrinciples Tor state, Local,ana inaian l renal uovemments ntrp:i/www.wnitenouse.gowomo/circulars/auo iipnnvavo
(1) 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.
(2) 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.
(3) 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.
B. Definitions
1. "Approval or authorization of the awarding or cognizant Federal agency"
means documentation evidencing consent prior to incurring a specific cost. If
such costs are specifically identified in a Federal award document, approval of
the document constitutes approval of the costs. If the costs are covered by a
State/local-wide cost allocation plan or an indirect cost proposal, approval of the
plan constitutes the approval.
2. "Award" means grants, cost reimbursement contracts and other agreements
between a State, local and Indian tribal government and the Federal Government.
3. "Awarding agency" means (a)with respect to a grant, cooperative agreement,
or cost reimbursement contract, the Federal agency, and (b) with respect to a
7 01.53 4/16/03 1:39 PP
is permissible provided that the worker is compensated at a rate of not less than 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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subaward, the party that awarded the subaward.
4. "Central service cost allocation plan" means the documentation identifying,
accumulating, and allocating or developing billing rates based on the allowable
costs of services provided by a governmental unit on a centralized basis to its
departments and agencies. The costs of these services may be allocated or billed
to users.
5. "Claim" means a written demand or written assertion by the governmental unit
or grantor seeking, as a matter of right, the payment of money in a sum certain,
the adjustment or interpretation of award terms, or other relief arising under or
relating to the award. A voucher, invoice or other routine request for payment
that is not a dispute when submitted is not a claim. Appeals, such as those filed
by a governmental unit in response to questioned audit costs, are not considered
claims until a final management decision is made by the Federal awarding
agency.
6. "Cognizant agency" means the Federal agency responsible for reviewing,
negotiating, and approving cost allocation plans or indirect cost proposals
developed under this Circular on behalf of all Federal agencies. OMB publishes a
listing of cognizant agencies.
7. "Common Rule" means the "Uniform Administrative Requirements for Grants
and Cooperative Agreements to State and Local Governments; Final Rule"
originally issued at 53 FR 8034-8103 (March 11, 1988). Other common rules
will be referred to by their specific titles.
8. "Contract" means a mutually binding legal relationship obligating the seller to
furnish the supplies or services (including construction) and the buyer to pay for
them. It includes all types of commitments that obligate the government to an
expenditure of appropriated funds and that, except as otherwise authorized, are in
writing. In addition to bilateral instruments, contracts include (but are not limited
to): awards and notices of awards;job orders or task orders issued under basic
ordering agreements; letter contracts; orders, such as purchase orders,under
which the contract becomes effective by written acceptance or performance; and,
bilateral contract modifications. Contracts do not include grants and cooperative
agreements covered by 31 U.S.C. 6301 et seq.
9. "Cost" means an amount as determined on a cash, accrual, or other basis
acceptable to the Federal awarding or cognizant agency. It does not include
transfers to a general or similar fund.
10. "Cost allocation plan" means central service cost allocation plan, public
assistance cost allocation plan, and indirect cost rate proposal. Each of these
terms are further defined in this section. •
11. "Cost objective" means a function, organizational subdivision, contract,
grant, or other activity for which cost data are needed and for which costs are
incurred.
8 of 53 4/16/03 1:39 PM
ard" means grants, cost reimbursement contracts and other agreements
between a State, local and Indian tribal government and the Federal Government.
3. "Awarding agency" means (a)with respect to a grant, cooperative agreement,
or cost reimbursement contract, the Federal agency, and (b) with respect to a
7 01.53 4/16/03 1:39 PP
is permissible provided that the worker is compensated at a rate of not less than 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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Circular No.A-87--Cost Principles for State,Local,and Indian Tribal Governments http://www.whitehouse.gov/omb/circularsiauo//prinuaua i-aii.ntm
12. "Federally-recognized Indian tribal government" means the governing body
or a governmental agency of any Indian tribe,band, nation, or other organized
group or community(including any native village as defined in Section 3 of the
Alaska Native Claims Settlement Act, 85 Stat. 688) certified by the Secretary of
the Interior as eligible for the special programs and services provided through the
Bureau of Indian Affairs.
13. "Governmental unit" means the entire State, local, or federally-recognized
Indian tribal government, including any component thereof. Components of
governmental units may function independently of the governmental unit in
accordance with the term of the award.
14. "Grantee department or agency" means the component of a State, local, or
federally-recognized Indian tribal government which is responsible for the
performance or administration of all or some part of a Federal award.
15. "Indirect cost rate proposal" means the documentation prepared by a
governmental unit or component thereof to substantiate its request for the
establishment of an indirect cost rate as described in Attachment E of this
Circular.
16. "Local government" means a county, municipality, city, town, township,
local public authority, school district, special district, intrastate district, council
of governments (whether or not incorporated as a non-profit corporation under
State law), any other regional or interstate government entity, or any agency or
instrumentality of a local government.
17. "Public assistance cost allocation plan" means a narrative description of the
procedures that will be used in identifying, measuring and allocating all
administrative costs to all of the programs administered or supervised by State
public assistance agencies as described in Attachment D of this Circular.
18. "State" means any of the several States of the United States, the District of
Columbia, the Commonwealth of Puerto Rico, any territory or possession of the
United States, or any agency or instrumentality of a State exclusive of local
governments.
C. Basic Guidelines
1. Factors affecting allowability of costs. To be allowable under Federal awards,
costs must meet the following general criteria:
a. Be necessaryand reasonable for proper and efficient performance and
p P
administration of Federal awards.
b. Be allocable to Federal awards under the provisions of this Circular.
c. Be authorized or not prohibited under State or local laws or regulations.
d. Conform to any limitations or exclusions set forth in these principles, Federal
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ard" means grants, cost reimbursement contracts and other agreements
between a State, local and Indian tribal government and the Federal Government.
3. "Awarding agency" means (a)with respect to a grant, cooperative agreement,
or cost reimbursement contract, the Federal agency, and (b) with respect to a
7 01.53 4/16/03 1:39 PP
is permissible provided that the worker is compensated at a rate of not less than 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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fit+u1 i,tv1.L IVI JL1ll, L,Uc uI,111U 111u1111 11 Na1 1.Juvc1111 Ilelut, nirp://www.wmtcnouse.gowomoicircularstauo yrl wuuo -all(Itrrll
laws, terms and conditions of the Federal award, or other governing regulations
as to types or amounts of cost items.
e. Be consistent with policies, regulations, and procedures that apply uniformly
to both Federal awards and other activities of the governmental unit.
f. Be accorded consistent treatment. A cost may not be assigned to a Federal
award as a direct cost if any other cost incurred for the same purpose in like
circumstances has been allocated to the Federal award as an indirect cost.
g. Except as otherwise provided for in this Circular,be determined in accordance
with generally accepted accounting principles.
h. Not be included as a cost or used to meet cost sharing or matching
requirements of any other Federal award in either the current or a prior period,
except as specifically provided by Federal law or regulation.
i. Be the net of all applicable credits.
j. Be adequately documented.
2. Reasonable costs. A cost is reasonable if, in its nature and 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 cost. The
question of reasonableness is particularly important when governmental units or
components are predominately federally- funded. In determining 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 governmental unit or the performance of the Federal
award.
b. The restraints or requirements imposed by such factors as: sound business
practices; arms length bargaining; Federal, State and other laws and regulations;
and, terms and conditions of the Federal award.
c. Market prices for comparable goods or services.
d. Whether the individuals concerned acted with prudence in the circumstances
considering their responsibilities to the governmental unit, its employees, the
public at large, and the Federal Government.
e. Significant deviations from the established practices of the governmental unit
which may unjustifiably increase the Federal award's cost.
3. Allocable costs.
a. A cost is allocable to a particular cost objective if the goods or services
involved are chargeable or assignable to such cost objective in accordance with
relative benefits received.
0 of 53 4/16/03 1:39 PM
l laws or regulations.
d. Conform to any limitations or exclusions set forth in these principles, Federal
9 of 53 4/16/03 1:39 P
f 53 4/16/03 1:39 PM
ard" means grants, cost reimbursement contracts and other agreements
between a State, local and Indian tribal government and the Federal Government.
3. "Awarding agency" means (a)with respect to a grant, cooperative agreement,
or cost reimbursement contract, the Federal agency, and (b) with respect to a
7 01.53 4/16/03 1:39 PP
is permissible provided that the worker is compensated at a rate of not less than 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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Circular No.A-87--Cost Principles for State,Local,and Indian Tribal Governments http://www.whttehouse.gov/omb/circularsrauu//print/atm f-au.ntmi
b. All activities which benefit from the governmental unit's indirect cost,
including unallowable activities and services donated to the governmental unit
by third parties, will receive an appropriate allocation of indirect costs.
c. Any cost allocable to a particular Federal award or cost objective under the
principles provided for in this Circular may not be charged to other Federal
awards to overcome fund deficiencies, to avoid restrictions imposed by law
or terms of the Federal awards, or for other reasons. However, this prohibition
would not preclude governmental units from shifting costs that are allowable
under two or more awards in accordance with existing program agreements.
d. Where an accumulation of indirect costs will ultimately result in charges to a
Federal award, a cost allocation plan will be required as described in
Attachments C, D, and E.
4. Applicable credits.
a. Applicable credits refer to those receipts or reduction of expenditure-type
transactions that offset or reduce expense items allocable to Federal awards as
direct or indirect costs. Examples of such transactions are: purchase discounts,
rebates or allowances, recoveries or indemnities on losses, insurance refunds or
rebates, and adjustments of overpayments or erroneous charges. To the extent
that such credits accruing to or received by the governmental unit relate to
allowable costs, they shall be credited to the Federal award either as a cost
reduction or cash refund, as appropriate.
b. In some instances, the amounts received from the Federal Government to
finance activities or service operations of the governmental unit should be treated
as applicable credits. Specifically, the concept of netting such credit items
(including any amounts used to meet cost sharing or matching requirements)
should be recognized in determining the rates or
amounts to be charged to Federal awards. (See Attachment B, item 15,
"Depreciation and use allowances," for areas of potential application in the
matter of Federal financing of activities.)
D. Composition of Cost
1. Total cost. The total cost of Federal awards is comprised of the allowable
direct cost of the program, plus its allocable portion of allowable indirect costs,
less applicable credits.
2. Classification of costs. There is no universal rule for classifying certain costs
as either direct or indirect under every accounting system. A cost may be direct
with respect to some specific service or function, but indirect with respect to the
Federal award or other final cost objective. Therefore, it is essential that each
item of cost be treated consistently in like circumstances either as a direct or an
indirect cost. Guidelines for determining direct and indirect costs charged to
11 of 53 4/16/03 1:39 Ph
e Federal Government.
3. "Awarding agency" means (a)with respect to a grant, cooperative agreement,
or cost reimbursement contract, the Federal agency, and (b) with respect to a
7 01.53 4/16/03 1:39 PP
is permissible provided that the worker is compensated at a rate of not less than 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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Federal awards are provided in the sections that follow.
E. Direct Costs
1. General. Direct costs are those that can be identified specifically with a
particular final cost objective.
2. Application. Typical direct costs chargeable to Federal awards are:
a. Compensation of employees for the time devoted and identified specifically to
the performance of those awards.
b. Cost of materials acquired, consumed, or expended specifically for the
purpose of those awards.
c. Equipment and other approved capital expenditures.
d. Travel expenses incurred specifically to carry out the award.
3. Minor items. Any direct cost of a minor amount may be treated as an indirect
cost for reasons of practicality where such accounting treatment for that item of
cost is consistently applied to all cost objectives.
F. Indirect Costs
1. General. Indirect costs are those: (a) incurred for a common or joint purpose
benefiting more than one cost objective, and (b)not readily assignable to the cost
objectives specifically benefitted, without effort disproportionate to the results
achieved. The term "indirect costs," as used herein, applies to costs of this type
originating in the grantee department, as well as those incurred by other
departments in supplying goods, services, and facilities. To facilitate equitable
distribution of indirect expenses to the cost objectives served, it may be
necessary to establish a number of pools of indirect costs within a governmental
unit department or in other agencies providing services to a governmental unit
department. Indirect cost pools should be distributed to benefitted cost objectives
on bases that will produce an equitable result in consideration of relative benefits
derived.
2. Cost allocation plans and indirect cost proposals. Requirements for
development and submission of cost allocation plans and indirect cost rate
proposals are contained in Attachments C, D, and E.
3. Limitation on indirect or administrative costs.
a. In addition to restrictions contained in this Circular, there may be laws that
further limit the amount of administrative or indirect cost allowed.
b. Amounts not recoverable as indirect costs or administrative costs under one
Federal award may not be shifted to another Federal award, unless specifically
authorized by Federal legislation or regulation.
12 of 53 4/16/03 1:39 PM
indirect under every accounting system. A cost may be direct
with respect to some specific service or function, but indirect with respect to the
Federal award or other final cost objective. Therefore, it is essential that each
item of cost be treated consistently in like circumstances either as a direct or an
indirect cost. Guidelines for determining direct and indirect costs charged to
11 of 53 4/16/03 1:39 Ph
e Federal Government.
3. "Awarding agency" means (a)with respect to a grant, cooperative agreement,
or cost reimbursement contract, the Federal agency, and (b) with respect to a
7 01.53 4/16/03 1:39 PP
is permissible provided that the worker is compensated at a rate of not less than 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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Circular No.A-87--Cost Principles tor State,Local,and Indian l nbal l;ovemments nttp://www.wnitehouse.govwomoiclrculars/auo Hp]uivauo i-an.ulm
•
G. Interagency Services. The cost of services provided by one agency to another
within the governmental unit may include allowable direct costs of the service
plus a pro rate share of indirect costs. A standard indirect cost allowance equal to
ten percent of the direct salary and wage cost of providing the service (excluding
overtime, shift premiums, and fringe benefits) may be used in lieu of determining
the actual indirect costs of the service. These services do not include centralized
services included in central service cost allocation plans as described in
Attachment C.
H. Required Certifications. Each cost allocation plan or indirect cost rate
proposal required by Attachments C and E must comply with the following:
1. No proposal to establish a cost allocation plan or an indirect cost rate, whether
submitted to a Federal cognizant agency or maintained on file by the
governmental unit, shall be acceptable unless such costs have been certified by
the governmental unit using the Certificate of Cost Allocation Plan or Certificate
of Indirect Costs as set forth in Attachments C and E. The certificate must be
signed on behalf of the governmental unit by an individual at a level no lower
than chief financial officer of the governmental unit that submits the proposal or
component covered by the proposal.
2. No cost allocation plan or indirect cost rate shall be approved by the Federal
Government unless the plan or rate proposal has been certified. Where it is
necessary to establish a cost allocation plan or an indirect cost rate and the
governmental unit has not submitted a certified proposal for establishing such a
plan or rate in accordance with the requirements,the Federal Government may
either disallow all indirect costs or unilaterally establish such a plan or rate. Such
a plan or rate may be based upon audited historical data or such other data that
have been furnished to the cognizant Federal agency and for which it can be
demonstrated that all unallowable costs have been excluded. When a cost
allocation plan or indirect cost rate is unilaterally established by the Federal
Government because of failure of the governmental unit to submit a certified
proposal, the plan or rate established will be set to ensure that potentially
unallowable costs will not be reimbursed.
Top of Page
ATTACHMENT B
Circular No. A-87
SELECTED ITEMS OF COST
TABLE OF CONTENTS
1. Accounting
2. Advertising and public relations costs
3. Advisory councils
4. Alcoholic beverages
13 of 53 4/16/03 1:39 Pt
istently in like circumstances either as a direct or an
indirect cost. Guidelines for determining direct and indirect costs charged to
11 of 53 4/16/03 1:39 Ph
e Federal Government.
3. "Awarding agency" means (a)with respect to a grant, cooperative agreement,
or cost reimbursement contract, the Federal agency, and (b) with respect to a
7 01.53 4/16/03 1:39 PP
is permissible provided that the worker is compensated at a rate of not less than 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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k,uiai r1-0i nuILipus wI J�atc,L.ucay aw uIuiau t iiUai uuvcrtltllctnS nttp:uwww.wnitenouse.govwoniu Cneuiais ava FM IUavo aUU.nuni
5. Audit services
6. Automatic electronic data processing
7. Bad debts
8. Bonding costs
9. Budgeting
10. Communications
11. Compensation for personnel services
a. General
b. Reasonableness
c. Unallowable costs
d. Fringe benefits
e. Pension plan costs
f. Post-retirement health benefits
g. Severance Pay
h. Support of salaries and wages
i. Donated services
12. Contingencies
13. Contributions and donations
14. Defense and prosecution of criminal and civil proceedings, and claims
15. Depreciation and use allowances
16. Disbursing service
17. Employee morale, health, and welfare costs
18. Entertainment
19. Equipment and other capital expenditures
20. Fines and penalties
21. Fund raising and investment management costs
22. Gains and losses on disposition of depreciable property and other capital
assets and substantial relocation of Federal programs.
23. General government expenses
24. Idle facilities and idle capacity
25. Insurance and indemnification
26. Interest
27. Lobbying
28. Maintenance, operations, and repairs
29. Materials and supplies
30. Memberships, subscriptions, and professional activities
31. Motor pools
32. Pre-award costs
33. Professional service costs
34. Proposal costs
35. Publication and printing costs
36. Rearrangements and alterations
37. Reconversion costs
38. Rental costs
39. Taxes
40. Training
41. Travel costs
42. Underrecovery of costs under Federal agreements
Sections 1 through 42 provide principles to be applied in establishing the
14 of 53 4/16/03 1:39 PM
tal unit has not submitted a certified proposal for establishing such a
plan or rate in accordance with the requirements,the Federal Government may
either disallow all indirect costs or unilaterally establish such a plan or rate. Such
a plan or rate may be based upon audited historical data or such other data that
have been furnished to the cognizant Federal agency and for which it can be
demonstrated that all unallowable costs have been excluded. When a cost
allocation plan or indirect cost rate is unilaterally established by the Federal
Government because of failure of the governmental unit to submit a certified
proposal, the plan or rate established will be set to ensure that potentially
unallowable costs will not be reimbursed.
Top of Page
ATTACHMENT B
Circular No. A-87
SELECTED ITEMS OF COST
TABLE OF CONTENTS
1. Accounting
2. Advertising and public relations costs
3. Advisory councils
4. Alcoholic beverages
13 of 53 4/16/03 1:39 Pt
istently in like circumstances either as a direct or an
indirect cost. Guidelines for determining direct and indirect costs charged to
11 of 53 4/16/03 1:39 Ph
e Federal Government.
3. "Awarding agency" means (a)with respect to a grant, cooperative agreement,
or cost reimbursement contract, the Federal agency, and (b) with respect to a
7 01.53 4/16/03 1:39 PP
is permissible provided that the worker is compensated at a rate of not less than 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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Circular No.A-x/--Cost Principles for State,Local,and lnaian I rioal Uovemments nttp://www.wnttenouse.gowomOfeIleumiaiavo,aNj nivavo,-au.nun
allowability or unallowability of certain items of cost. These principles apply
whether a cost is treated as direct or indirect. A cost is allowable for Federal
reimbursement only to the extent of benefits received by Federal awards and its
conformance with the general policies and principles stated in Attachment A to
this Circular. Failure to mention a particular item of cost in these sections is not
intended to imply that it is either allowable or unallowable; rather, determination
of allowability in each case should be based on the treatment or standards
provided for similar or related items of cost.
1. Accounting. The cost of establishing and maintaining accounting and other
information systems is allowable.
2. 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 programs, direct mail, exhibits, and the like.
b. The term "public relations" includes community relations and means those
activities dedicated to maintaining the image of the governmental unit or
maintaining or promoting understanding and favorable relations with the
community or public at large or any segment of the public.
c. Advertising costs are allowable only when incurred for the recruitment of
personnel, the procurement of goods and services, the disposal of surplus
materials, and any other specific purposes necessary to meet the requirements of
the Federal award. Advertising costs associated with the disposal of surplus
materials are not allowable where all disposal costs are reimbursed based on a
standard rate as specified in the grants management common rule.
d. Public relations costs are allowable when:
(1) Specificallyrequired by the Federal award and then only as a direct cost;
(2) Incurred to communicate with the public and press pertaining to specific
activities or accomplishments that result from performance of the Federal award
and then only as a direct cost; or
(3)Necessary to conduct general liaison with news media and government public
relations officers, to the extent that such activities are limited to communication
and liaison necessary to keep the public informed on matters of public concern,
such as notices of Federal contract/grant awards, financial matters, etc.
e. Unallowable advertising and public relations costs include the following:
(1) All advertising and public relations costs other than as specified in
subsections c. and d.;
(2) Except as otherwise permitted by these cost principles, costs of conventions,
meetings, or other events related to other activities of the governmental unit
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s charged to
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e Federal Government.
3. "Awarding agency" means (a)with respect to a grant, cooperative agreement,
or cost reimbursement contract, the Federal agency, and (b) with respect to a
7 01.53 4/16/03 1:39 PP
is permissible provided that the worker is compensated at a rate of not less than 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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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; and
(4) Costs of advertising and public relations designed solely to promote the
governmental unit.
3. 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.
4. Alcoholic beverages. Costs of alcoholic beverages are unallowable.
5. Audit services. The costs of audits are allowable provided that the audits were
performed in accordance with the Single Audit Act, as implemented by Circular
A-128, "Audits of State and Local Governments." [Note: In June 1997, OMB
rescinded Circular A-128 and co-located all audit requirements in a re-titled •
Circular A-133, "Audits of States, Local Governments, and Non-Profit
Organizations."] Generally, the percentage of costs charged to Federal awards for
a single audit shall not exceed the percentage derived by dividing Federal funds
expended by total funds expended by the recipient or subrecipient (including
program matching funds) during the fiscal year. The percentage may be exceeded
only if appropriate documentation demonstrates higher actual costs.
Other audit costs are allowable if specifically approved by the awarding or
cognizant agency as a direct cost to an award or included as an indirect cost in a
cost allocation plan or rate.
6. Automatic electronic data processing. The cost of data processing services is
allowable (but see section 19, Equipment and other capital expenditures).
7. Bad debts. Any losses arising from uncollectible accounts and other claims,
and related costs, are unallowable unless provided for in Federal program award
regulations.
8. Bonding costs. Costs of bonding employees and officials are allowable to the
extent that such bonding is in accordance with sound business practice.
9. Budgeting. Costs incurred for the development,preparation, presentation, and
execution of budgets are allowable.
6 of 53 4/16/03 1:39 PM
subsections c. and d.;
(2) Except as otherwise permitted by these cost principles, costs of conventions,
meetings, or other events related to other activities of the governmental unit
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s charged to
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e Federal Government.
3. "Awarding agency" means (a)with respect to a grant, cooperative agreement,
or cost reimbursement contract, the Federal agency, and (b) with respect to a
7 01.53 4/16/03 1:39 PP
is permissible provided that the worker is compensated at a rate of not less than 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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10. Communications. Costs of telephone, mail, messenger, and similar
communication services are allowable.
11. Compensation for personnel services.
a. General. Compensation for personnel services includes all remuneration,paid
currently or accrued, for services rendered during the period of performance
under Federal awards, including but not necessarily limited to wages, salaries,
and fringe benefits. The costs of such compensation are allowable to the extent
that they satisfy the specific requirements of this Circular, and that the total
compensation for individual employees:
(1) Is reasonable for the services rendered and conforms to the established policy
of the governmental unit consistently applied to both Federal and non-Federal
activities;
(2) Follows an appointment made in accordance with a governmental unit's laws
and rules and meets merit system or other requirements required by Federal law,
where applicable; and
(3) Is determined and supported as provided in subsection h.
b. Reasonableness. Compensation for employees engaged in work on Federal
awards will be considered reasonable to the extent that it is consistent with that
paid for similar work in other activities of the governmental unit. In cases where
the kinds of employees required for Federal awards are not found in the other
activities of the governmental unit, compensation will be considered reasonable
to the extent that it is comparable to that paid for similar work in the labor
market in which the employing government competes for the kind of employees
involved. Compensation surveys providing data representative of the labor
market involved will be an acceptable basis for evaluating reasonableness.
c. Unallowable costs. Costs which are unallowable under other sections of these
principles shall not be allowable under this section solely on the basis that they
constitute personnel compensation.
d. Fringe benefits.
(1) Fringe benefits are allowances and services provided by employers to their
employees as compensation in addition to regular salaries and wages. Fringe
benefits include, but are not limited to, the costs of leave, employee insurance,
pensions, and unemployment benefit plans. Except as provided elsewhere in
these principles, the costs of fringe benefits are allowable to the extent that the
benefits are reasonable and are required by law, governmental unit-employee
agreement, or an established policy of the governmental unit.
(2) The cost of fringe benefits in the form of regular compensation paid to
employees during periods of authorized absences from the job, such as for annual
leave, sick leave, holidays, court leave, military leave, and other similar benefits,
are allowable if: (a) they are provided under established written leave policies;
17 of 53 4/16/03 1:39 P1
agency" means (a)with respect to a grant, cooperative agreement,
or cost reimbursement contract, the Federal agency, and (b) with respect to a
7 01.53 4/16/03 1:39 PP
is permissible provided that the worker is compensated at a rate of not less than 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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(b) the costs are equitably allocated to all related activities, including Federal
awards; and, (c) the accounting basis (cash or accrual) selected for costing each
type of leave is consistently followed by the governmental unit.
(3) When a governmental unit uses the cash basis of accounting, the cost of leave
is recognized in the period that the leave is taken and paid for. Payments for
unused leave when an employee retires or terminates employment are allowable
in the year of payment provided they are allocated as a general administrative
expense to all activities of the governmental unit or component.
(4) The accrual basis may be only used for those types of leave for which a
liability as defined by Generally Accepted Accounting Principles (GAAP) exists
when the leave is earned. When a governmental unit uses the accrual basis of
accounting, in accordance with GAAP, allowable leave costs are the lesser of the
amount accrued or funded.
(5) The cost of fringe benefits in the form of employer contributions or expenses
for social security; employee life, health, unemployment, and worker's
compensation insurance (except as indicated in section 25, Insurance and
indemnification); pension plan costs (see subsection e.); and other similar
benefits are allowable, provided such benefits are granted under established
written policies. Such benefits, whether treated as indirect costs or as direct
costs, shall be allocated to Federal awards and all other activities in a manner
consistent with the pattern of benefits attributable to the individuals or group(s)
of employees whose salaries and wages are chargeable to such Federal awards
and other activities.
e. Pension plan costs. Pension plan costs may be computed using a
pay-as-you-go method or an acceptable actuarial cost method in accordance with
established written policies of the governmental unit.
(1) For pension plans financed on a pay-as-you-go method, allowable costs will
be limited to those representing actual payments to retirees or their beneficiaries.
(2) Pension costs calculated using an actuarial cost-based method recognized by
GAAP are allowable for a given fiscal year if they are funded for that year within
six months after the end of that year. Costs funded after the six month period (or
a later period agreed to by the cognizant agency) are allowable in the year
funded. The cognizant agency may agree to an extension of the six month period
if an appropriate adjustment is made to compensate for the timing of the charges
to the Federal Government and related Federal reimbursement and the
governmental unit's contribution to the pension fund. Adjustments may be made
by cash refund or other equitable procedures to compensate the Federal
Government for the time value of Federal reimbursements in excess of
contributions to the pension fund.
(3) Amounts funded by the governmental unit in excess of the actuarially
determined amount for a fiscal year may be used as the governmental unit's
contribution in future periods.
18 of 53 4/16/03 1:39 PM
1:39 PP
is permissible provided that the worker is compensated at a rate of not less than 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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(4) When a governmental unit converts to an acceptable actuarial cost method, as
defined by GAAP, and funds pension costs in accordance with this method,the
unfunded liability at the time of conversion shall be allowable if amortized over
a period of years in accordance with GAAP.
(5) The Federal Government shall receive an equitable share of any previously
allowed pension costs (including earnings thereon) which revert or inure to the
governmental unit in the form of a refund, withdrawal, or other credit.
f. Post-retirement health benefits. Post-retirement health benefits (PRHB)refers
to costs of health insurance or health services not included in a pension plan
covered by subsection e. for retirees and their spouses, dependents, and
survivors. PRHB costs may be computed using a pay-as-you-go method or an
acceptable actuarial cost method in accordance with established written polices
of the governmental unit.
(1) For PRHB financed on a pay as-you-go method, allowable costs will be
limited to those representing actual payments to retirees or their beneficiaries.
(2) PRHB costs calculated using an actuarial cost method recognized by GAAP
are allowable if they are funded for that year within six months after the end of
that year. Costs funded after the six month period (or a later period agreed to by
the cognizant agency) are allowable in the year funded. The cognizant agency
may agree to an extension of the six month period if an appropriate adjustment is
made to compensate for the timing of the charges to the Federal Government and
related Federal reimbursements and the governmental unit's contributions to the
PRHB fund. Adjustments may be made by cash refund, reduction in current
year's PRHB costs, or other equitable procedures to compensate the Federal
Government for the time value of Federal reimbursements in excess of
contributions to the PRHB fund.
(3) Amounts funded in excess of the actuarially determined amount for a fiscal
year may be used as the government's contribution in a future period.
(4) When a governmental unit converts to an acceptable actuarial cost method
and funds PRHB costs in accordance with this method, the initial unfunded
liability attributable to prior years shall be allowable if amortized over a period
of years in accordance with GAAP, or, if no such GAAP period exists, over a
period negotiated with the cognizant agency.
(5) To be allowable in the current year, the PRHB costs must be paid either to:
(a) An insurer or other benefit provider as current year costs or premiums, or
(b) An insurer or trustee to maintain a trust fund or reserve for the sole purpose
of providing post-retirement benefits to retirees and other beneficiaries.
(6) The Federal Government shall receive an equitable share of any amounts of
previously allowed post-retirement benefit costs (including earnings thereon)
which revert or inure to the governmental unit in the form of a refund,
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is permissible provided that the worker is compensated at a rate of not less than 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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withdrawal, or other credit.
g. Severance pay.
(1) Payments in addition to regular salaries and wages made to workers whose
employment is being terminated are allowable to the extent that, in each case,
they are required by(a) law, (b) employer-employee agreement, or (c)
established written policy.
(2) Severance payments (but not accruals) associated with normal turnover are
allowable. Such payments shall be allocated to all activities of the governmental
unit as an indirect cost.
(3) Abnormal or mass severance pay will be considered on a case-by-case basis
and is allowable only if approved by the cognizant Federal agency.
h. Support of salaries and wages. These standards regarding time distribution are
in addition to the standards for payroll documentation.
(1) Charges to Federal awards for salaries and wages, whether treated as direct or
indirect costs, will be based on payrolls documented in accordance with
generally accepted practice of the governmental unit and approved by a
responsible official(s) of the governmental unit.
(2)No further documentation is required for the salaries and wages of employees
who work in a single indirect cost activity.
(3) Where employees are expected to work solely on a single Federal award or
cost objective, charges for their salaries and wages will be supported by periodic
certifications that the employees worked solely on that program for the period
covered by the certification. These certifications will be prepared at least
semi-annually and will be signed by the employee or supervisory official having
first hand knowledge of the work performed by the employee.
(4) Where employees work on multiple activities or cost objectives, a
distribution of their salaries or wages will be supported by personnel activity
reports or equivalent documentation which meets the standards in subsection(5)
unless a statistical sampling system (see subsection (6)) or other substitute
system has been approved by the cognizant Federal agency. Such documentary
support will be required where employees work on:
(a)More than one Federal award,
(b) A Federal award and a non-Federal award,
(c) An indirect cost activity and a direct cost activity,
(d) Two or more indirect activities which are allocated using different allocation
bases, or
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iod exists, over a
period negotiated with the cognizant agency.
(5) To be allowable in the current year, the PRHB costs must be paid either to:
(a) An insurer or other benefit provider as current year costs or premiums, or
(b) An insurer or trustee to maintain a trust fund or reserve for the sole purpose
of providing post-retirement benefits to retirees and other beneficiaries.
(6) The Federal Government shall receive an equitable share of any amounts of
previously allowed post-retirement benefit costs (including earnings thereon)
which revert or inure to the governmental unit in the form of a refund,
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is permissible provided that the worker is compensated at a rate of not less than 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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(e)An unallowable activity and a direct or indirect cost activity.
(5) Personnel activity reports or equivalent documentation must meet the
following standards:
(a) They must reflect an after-the-fact distribution of the actual activity of each
employee,
(b) They must account for the total activity for which each employee is
compensated,
(c) They must be prepared at least monthly and must coincide with one or more
pay periods, and
(d) They must be signed by the employee.
(e) Budget estimates or other distribution percentages determined before the
services are performed do not qualify as support for charges to Federal awards
but may be used for interim accounting purposes, provided that:
(i) The governmental unit's system for establishing the estimates produces
reasonable approximations of the activity actually performed;
(ii)At least quarterly, comparisons of actual costs to budgeted distributions
based on the monthly activity reports are made. Costs charged to Federal awards
to reflect adjustments made as a result of the activity actually performed may be
recorded annually if the quarterly comparisons show the differences between
budgeted and actual costs are less than ten percent; and
(iii)The budget estimates or other distribution percentages are revised at least
quarterly,if necessary, to reflect changed circumstances.
(6) Substitute systems for allocating salaries and wages to Federal awards may be
used in place of activity reports. These systems are subject to approval if required
by the cognizant agency. Such systems may include,but are not limited to,
random moment sampling, case counts, or other quantifiable measures of
employee effort.
(a) Substitute systems which use sampling methods (primarily for Aid to
Families with Dependent Children (AFDC), Medicaid, and other public
assistance programs)must meet acceptable statistical sampling standards
including:
(i) The sampling universe must include all of the employees whose salaries and
wages are to be allocated based on sample results except as provided in
subsection(c);
(ii) The entire time period involved must be covered by the sample; and
(iii) The results must be statistically valid and applied to the period being
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iod exists, over a
period negotiated with the cognizant agency.
(5) To be allowable in the current year, the PRHB costs must be paid either to:
(a) An insurer or other benefit provider as current year costs or premiums, or
(b) An insurer or trustee to maintain a trust fund or reserve for the sole purpose
of providing post-retirement benefits to retirees and other beneficiaries.
(6) The Federal Government shall receive an equitable share of any amounts of
previously allowed post-retirement benefit costs (including earnings thereon)
which revert or inure to the governmental unit in the form of a refund,
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is permissible provided that the worker is compensated at a rate of not less than 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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sampled.
(b) Allocating charges for the sampled employees' supervisors, clerical and
support staffs, based on the results of the sampled employees, will be acceptable.
(c) Less than full compliance with the statistical sampling standards noted in
subsection (a) may be accepted by the cognizant agency if it concludes that the
amounts to be allocated to Federal awards will be minimal, or if it concludes that
the system proposed by the governmental unit will result in lower costs to
Federal awards than a system which complies with the standards.
(7) Salaries and wages of employees used in meeting cost sharing or matching
requirements of Federal awards must be supported in the same manner as those
claimed as allowable costs under Federal awards.
i. Donated services.
(1)Donated or volunteer services may be furnished to a governmental unit by
professional and technical personnel, consultants, and other skilled and unskilled
labor. The value of these services is not reimbursable 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 provisions of 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
governmental unit's indirect costs or rate(s) and, accordingly, shall be allocated a
proportionate share of applicable indirect costs.
(3) To the extent feasible, donated services will be supported by the same
methods used by the governmental unit to support the allocability of regular
personnel services.
12. Contingencies. Contributions to a contingency reserve or any similar
provision made for events the occurrence of which cannot be foretold with
certainty as to time, or intensity, or with an assurance of their happening, are
unallowable. The term "contingency reserve" excludes self-insurance reserves
(see subsection 25.c.), pension plan reserves (see subsection 1 l.e.), and
post-retirement health and other benefit reserves (see subsection 11.f.) computed
using acceptable actuarial cost methods.
13. Contributions and donations. Contributions and donations, including cash,
property, and services, by governmental units to others, regardless of the
recipient, are unallowable.
14. Defense and prosecution of criminal and civil proceedings, and claims.
a. The following costs are unallowable for contracts covered by 10 U.S.C.
2324(k), "Allowable costs under defense contracts."
?2 of 53 4/16/03 1:39 PM
insurer or trustee to maintain a trust fund or reserve for the sole purpose
of providing post-retirement benefits to retirees and other beneficiaries.
(6) The Federal Government shall receive an equitable share of any amounts of
previously allowed post-retirement benefit costs (including earnings thereon)
which revert or inure to the governmental unit in the form of a refund,
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is permissible provided that the worker is compensated at a rate of not less than 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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(1) Costs incurred in defense of any civil or criminal fraud proceeding or similar
proceeding (including filing of false certification brought by the United States
where the contractor is found liable or has pleaded nolo contendere to a charge of
fraud or similar proceeding(including filing of a false certification).
(2) Costs incurred by a contractor in connection with any criminal, civil or
administrative proceedings commenced by the United States or a State to the
extent provided in 10 U.S.C. 2324(k).
b. Legal expenses required in the administration of Federal programs are
allowable. Legal expenses for prosecution of claims against the Federal
Government are unallowable.
15. Depreciation and use allowances.
a. Depreciation and use allowances are means of allocating the cost of fixed
assets to periods benefitting from asset use. Compensation for the use of fixed
assets on hand may be made through depreciation or use allowances. 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.)
except as provided in subsection g. Except for enterprise funds and internal
service funds that are included as part of a State/local cost allocation plan,
classes of assets shall be determined on the same basis used for the
government-wide financial statements.
b. The computation of depreciation or use allowances shall be based on the
acquisition cost of the assets involved. Where actual cost records have not been
maintained, a reasonable estimate of the original acquisition cost may be used.
The value of an asset donated to the governmental unit by an unrelated third
party shall be its fair market value at the time of donation. Governmental or
quasi-governmental organizations located within the same State shall not be
considered unrelated third parties for this purpose.
c. The computation of depreciation or use allowances will exclude:
(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
governmental unit, or a related donor organization, in satisfaction of a matching
requirement.
d. Where the use allowance method is followed, the use allowance for buildings
and improvements (including land improvements, such as paved parking areas,
fences, and sidewalks)will be computed at an annual rate not exceeding two
percent of acquisition costs. The use allowance for equipment will be computed
at an annual rate not exceeding 6 2/3 percent of acquisition cost. When the use
23 of 53
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cluding earnings thereon)
which revert or inure to the governmental unit in the form of a refund,
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is permissible provided that the worker is compensated at a rate of not less than 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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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
condition, 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 destruction of, or 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.
e. Where the 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,
historical usage patterns, technological developments, and the renewal and
replacement policies of the governmental unit followed for the individual items
or classes of assets involved. In the absence of clear evidence indicating that the
expected consumption of the asset will be significantly greater in the early
portions than in the later portions of its useful life, the straight line method of
depreciation shall be used. Depreciation methods once used shall not be changed
unless approved by the Federal cognizant or awarding agency. When the
depreciation method is introduced for application to an asset previously subject
to a use allowance, the annual depreciation charge thereon may not exceed the
amount that would have resulted had the depreciation method been in effect from
the date of acquisition of the asset. The combination of use allowances and
depreciation applicable to the asset shall not exceed the total acquisition cost of
the asset or fair market value at time of donation.
f. When the depreciation method is used for buildings, a building's shell may be
segregated from the major component of the building(e.g.,plumbing system,
heating, and air conditioning system, etc.) and each major component
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.
g. A reasonable use allowance may be negotiated for any assets that are
considered to be fully depreciated, after taking into consideration the amount of
depreciation previously charged to the government, the estimated useful life
remaining at the time of negotiation, the
effect of any increased maintenance charges, decreased efficiency due to age, and
any other factors pertinent to the utilization of the asset for the purpose
contemplated.
h. Charges for use allowances or depreciation must be supported by adequate
property records. Physical inventories must be taken at least once every two years
(a statistical sampling approach is acceptable) to ensure that assets exist, and are
in use. Governmental units will manage equipment in accordance with State laws
24 of 53 4/16/03 1:39 PM
roundings 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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and procedures. When the depreciation method is followed, depreciation records
indicating the amount of depreciation taken each period must also be maintained.
16. Disbursing service. The cost of disbursing funds by the Treasurer or other
designated officer is allowable.
17. Employee morale, health, and welfare costs. The costs of health or first-aid
clinics and/or infirmaries, recreational facilities, employee counseling services,
employee information publications, and any related expenses incurred in
accordance with a governmental unit's policy are allowable. Income generated
from any of these activities will be offset against expenses.
18. Entertainment. 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.
19. Equipment and other capital expenditures.
a. As used in this section the following terms have the meanings as set forth
below:
(1) "Capital expenditure" means the cost of the asset including the cost to put it
in place. Capital expenditure for equipment 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, capital
expenditure cost in accordance with the governmental unit's regular accounting
practices.
(2) "Equipment" means an article of nonexpendable, tangible personal property
having a useful life of more than one year and an acquisition cost which equals
the lesser of(a) the capitalization level established by the governmental unit for
financial statement purposes, or(b) $5000.
(3) "Other capital assets" mean buildings, land, and improvements to buildings or
land that materially increase their value or useful life.
b. Capital expenditures which are not charged directly to a Federal award may be
recovered through use allowances or depreciation on buildings, capital
improvements, and equipment (see section 15). See also section 38 for
allowability of rental costs for buildings and equipment.
c. Capital expenditures for equipment, including replacement equipment, other
capital assets, and improvements which materially increase the value or useful
life of equipment or other capital assets are allowable as a direct cost when
approved by the awarding agency. Federal awarding agencies are authorized at
their option to waive or delegate this approval requirement.
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aining at the time of negotiation, the
effect of any increased maintenance charges, decreased efficiency due to age, and
any other factors pertinent to the utilization of the asset for the purpose
contemplated.
h. Charges for use allowances or depreciation must be supported by adequate
property records. Physical inventories must be taken at least once every two years
(a statistical sampling approach is acceptable) to ensure that assets exist, and are
in use. Governmental units will manage equipment in accordance with State laws
24 of 53 4/16/03 1:39 PM
roundings 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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..ircular No.A-6/--Lost YrInciples tor State,Local,and Indian tribal liovemments http://www.whitehouse.gov/omb/circulars/aUa//printiauu i-au.nhrl
d. Items of equipment with an acquisition cost of less than $5000 are considered
to be supplies and are allowable as direct costs of Federal awards without
specific awarding agency approval.
e. The unamortized portion of any equipment written off as a result of a change
in capitalization levels may be recovered by(1) continuing to claim the otherwise
allowable use allowances or depreciation charges on the equipment or by(2)
amortizing the amount to be written off over a period of years negotiated with
the cognizant agency.
f. When replacing equipment purchased in whole or in part with Federal funds,
the governmental unit may use the equipment to be replaced as a trade-in or sell
the property and use the proceeds to offset the cost of the replacement property.
20. Fines and penalties. Fines, penalties, damages, and other settlements
resulting from violations (or alleged violations) of, or failure of the governmental
unit to comply with, Federal, State, local, or Indian tribal laws and regulations
are unallowable except when incurred as a result of compliance with specific
provisions of the Federal award or written instructions by the awarding agency
authorizing in advance such payments.
21. Fund raising and investment management costs.
a. Costs of organized fund raising, including financial campaigns, solicitation of
gifts and bequests, and similar expenses incurred to raise capital or obtain
contributions are unallowable, regardless of the purpose for which the funds will
be used.
b. Costs of investment counsel and staff and similar expenses incurred to
enhance income from investments are unallowable. However, such costs
associated with investments covering pension, self-insurance, or other funds
which include Federal participation allowed by this Circular are allowable.
c. Fund raising and investment activities shall be allocated an appropriate share
of indirect costs under the conditions described in subsection C.3.b. of
Attachment A.
22. Gains and losses on disposition of depreciable property and other capital
assets and substantial relocation of Federal programs.
a. (1) Gains and losses on the sale, retirement, or other disposition of depreciable
property shall be included in the year in which they occur as credits or charges to
the asset cost grouping(s) in which the property was included. The amount of the
gain or loss to be included as a credit or charge to the appropriate asset 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:
26 of 53 4/16/03 1:39 PM
25 of 53 4/16/03 1:39 PP
aining at the time of negotiation, the
effect of any increased maintenance charges, decreased efficiency due to age, and
any other factors pertinent to the utilization of the asset for the purpose
contemplated.
h. Charges for use allowances or depreciation must be supported by adequate
property records. Physical inventories must be taken at least once every two years
(a statistical sampling approach is acceptable) to ensure that assets exist, and are
in use. Governmental units will manage equipment in accordance with State laws
24 of 53 4/16/03 1:39 PM
roundings 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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Circular No.A-87--Cost Principles for State,Local,and Indian Tribal Governments http://www.whitehouse.gov/omb/circuiarsiaua iipnnuaua i-aii.ntm
•
(a) The gain or loss is processed through a depreciation account and is reflected
in the depreciation allowable under sections 15 and 19.
(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 subsection 25.d.
(d) Compensation for the use of the property was provided through use
allowances in lieu of depreciation.
b. Substantial relocation of Federal awards from a facility where the Federal
Government participated in the financing to another facility prior to the
expiration of the useful life of the financed facility requires Federal agency
approval. The extent of the relocation, the amount of the Federal participation in
the financing, and the depreciation charged to date may require negotiation of
space charges for Federal awards.
c. Gains or losses of any nature arising from the sale or exchange of property
other than the property covered in subsection a., e.g., land or included in the fair
market value used in any adjustment resulting from a relocation of Federal
awards covered in subsection b. shall be excluded in computing Federal award
costs.
23. General government expenses.
a. The general costs of government are unallowable (except as provided in
section 41). These include:
(1) Salaries and expenses of the Office of the Governor of a State or the chief
executive of a political subdivision or the chief executives of
federally-recognized Indian tribal governments;
(2) Salaries and other expenses of State legislatures, tribal councils, or similar
local governmental bodies, such as county supervisors, city councils, school
boards, etc., whether incurred for purposes of legislation or executive direction;
(3) Cost of the judiciary branch of a government;
•
(4) Cost of prosecutorial activities unless treated as a direct cost to a specific
program when authorized by program regulations (however, this does not
preclude the allowability of other legal activities of the Attorney General); and
•
(5) Other general types of government services normally provided to the general
public, such as fire and police, unless provided for as a direct cost in program
regulations.
27 of 53 4/16/03 1:39 PI
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:
26 of 53 4/16/03 1:39 PM
25 of 53 4/16/03 1:39 PP
aining at the time of negotiation, the
effect of any increased maintenance charges, decreased efficiency due to age, and
any other factors pertinent to the utilization of the asset for the purpose
contemplated.
h. Charges for use allowances or depreciation must be supported by adequate
property records. Physical inventories must be taken at least once every two years
(a statistical sampling approach is acceptable) to ensure that assets exist, and are
in use. Governmental units will manage equipment in accordance with State laws
24 of 53 4/16/03 1:39 PM
roundings 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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1.11Cuia1 NO.H-O I -Lust rl IIl ll)ies 101 JLaLe,LuldI,allu IDulan 1I IOW uoveziI111CIIls nup://www.wnnenouse.gowoinuRAJUUldiS/dV0 Nl a UaWO -WI1.IJUl 1
b. For federally-recognized Indian tribal governments and Councils Of
Governments (COGs), the portion of salaries and expenses directly attributable
to managing and operating Federal programs by the chief executive and his staff
is allowable.
24. 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 governmental unit.
(2) "Idle facilities" means completely unused facilities that are excess to the
governmental unit'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, 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 subsection, 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 assets having
substantially the same function may be considered idle facilities.
28 of 53 4/16/03 1:39 Pfv
effect of any increased maintenance charges, decreased efficiency due to age, and
any other factors pertinent to the utilization of the asset for the purpose
contemplated.
h. Charges for use allowances or depreciation must be supported by adequate
property records. Physical inventories must be taken at least once every two years
(a statistical sampling approach is acceptable) to ensure that assets exist, and are
in use. Governmental units will manage equipment in accordance with State laws
24 of 53 4/16/03 1:39 PM
roundings 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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Circular No.A-87--Cost Principles for State,Local,and Indian Tribal Governments http://www.whitehouse.gov/omb/circulars/a087/print/a087-all.htrr
25. Insurance and indemnification.
a. Costs of insurance required or approved and maintained, pursuant to the
Federal award, are allowable.
b. Costs of other insurance in connection with the general conduct of activities
are allowable subject to the following limitations:
(1) Types and extent and cost of coverage are in accordance with the
governmental unit's policy and sound business practice.
(2) Costs of insurance or of contributions to any reserve covering the risk of loss
of, or damage to, Federal Government property are unallowable except to the
extent that the awarding agency has specifically required or approved such costs.
c. Actual losses which could have been covered by permissible insurance
(through a self-insurance program or otherwise) are unallowable, unless
expressly provided for in the Federal award or as described below. However, the
Federal Government will participate in actual losses of a self insurance fund that
are in excess of reserves. Costs incurred because of losses not covered under
nominal deductible insurance coverage provided in keeping with sound
management practice, and minor losses not covered by insurance, such as
spoilage,breakage, and disappearance of small hand tools, which occur in the
ordinary course of operations, are allowable.
d. Contributions to a reserve for certain self-insurance programs including
workers compensation, unemployment compensation, and severance pay are
allowable subject to the following provisions:
(1)The type of coverage and the extent of coverage and the rates and premiums
would have been allowed had insurance (including reinsurance) 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 discounted present value of the
liability. The rate used for discounting the liability must be determined by giving
consideration to such factors as the governmental unit's settlement rate for those
liabilities and its investment rate of return.
(2) Earnings or investment income on reserves must be credited to those
reserves.
(3) Contributions to reserves must be based on sound actuarial principles using
historical experience and reasonable assumptions. Reserve levels must be
analyzed and updated at least biennially• for each major risk being insured and
take into account any reinsurance, coinsurance, etc. Reserve levels related to
employee-related coverages will normally be limited to the value of claims (a)
submitted and adjudicated but not paid, (b) submitted but not adjudicated, and
(c) incurred but not submitted. Reserve levels in excess of the amounts based on
the above must be identified and justified in the cost allocation plan or indirect
•
cost rate proposal.
29 of 53 4/16/03 1:39 F
urpose
contemplated.
h. Charges for use allowances or depreciation must be supported by adequate
property records. Physical inventories must be taken at least once every two years
(a statistical sampling approach is acceptable) to ensure that assets exist, and are
in use. Governmental units will manage equipment in accordance with State laws
24 of 53 4/16/03 1:39 PM
roundings 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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.nwrar Nu. r+-oi - osr rrurcrpres iur Stare,Lucai,aria rnaran r now uovernments nttpwwww.whitenouse.gov/ombicircuiarsiauaiiprinuauaI-au.ntml
(4) Accounting records, actuarial studies, and cost allocations (or billings)must
recognize any significant differences due to types of insured risk and losses
generated by the various insured activities or agencies of the governmental unit.
If individual departments or agencies of the governmental unit experience
significantly different levels of claims for a particular risk, those differences are
to be recognized by the use of separate allocations or other techniques resulting
in an equitable allocation.
(5) Whenever funds are transferred from a self-insurance reserve to other
accounts (e.g., general fund), refunds shall be made to the Federal Government
for its share of funds transferred, including earned or imputed interest from the
date of transfer.
e. Actual claims paid to or on behalf of employees or former employees for
workers' compensation, unemployment compensation, severance pay, and similar
employee benefits (e.g., subsection 11.f. for post retirement health benefits), are
allowable in the year of payment
provided(1) the governmental unit follows a consistent costing policy and(2)
they are allocated as a general administrative expense to all activities of the
governmental unit.
f. Insurance refunds shall be credited against insurance costs in the year the
refund is received.
g. Indemnification includes securing the governmental unit against liabilities to
third persons and other losses not compensated by insurance or otherwise. The
Federal Government is obligated to indemnify the governmental unit only to the
extent expressly provided for in the Federal award, except as provided in
subsection d.
h. Costs of commercial insurance that protects against the costs of the contractor
for correction of the contractor's own defects in materials or workmanship are
unallowable.
26. Interest.
a. Costs incurred for interest on borrowed capital or the use of a governmental
unit's own funds, however represented, are unallowable except as specifically
provided in subsection b. or authorized by Federal legislation.
b. Financing costs (including interest) paid or incurred on or after the effective
date of this Circular associated with the otherwise allowable costs of building
acquisition, construction, or fabrication, reconstruction or remodeling completed
on or after October 1, 1980 is allowable, subject to the conditions in (1)-(4).
Financing costs (including interest)paid or incurred on or after the effective date
of this Circular associated with otherwise allowable costs of equipment is
allowable, subject to the conditions in (1)-(4).
30 of 53 4/16/03 1:39 PM
)
submitted and adjudicated but not paid, (b) submitted but not adjudicated, and
(c) incurred but not submitted. Reserve levels in excess of the amounts based on
the above must be identified and justified in the cost allocation plan or indirect
•
cost rate proposal.
29 of 53 4/16/03 1:39 F
urpose
contemplated.
h. Charges for use allowances or depreciation must be supported by adequate
property records. Physical inventories must be taken at least once every two years
(a statistical sampling approach is acceptable) to ensure that assets exist, and are
in use. Governmental units will manage equipment in accordance with State laws
24 of 53 4/16/03 1:39 PM
roundings 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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Circular No.A-87--Cost Principles for State,Local,and Indian Tribal Governments http://www.whitehouse.gov/omb/circulars/aUa"//pnnt/aUa/-all.htm
(1) The financing is provided (from other than tax or user fee sources) by a bona
fide third party external to the governmental unit;
(2) The assets are used in support of Federal awards;
(3) Earnings on debt service reserve funds or interest earned on borrowed funds
pending payment of the construction or acquisition costs are used to offset the
current period's cost or the capitalized interest, as appropriate. Earnings subject
to being reported to the Federal Internal Revenue Service under arbitrage
requirements are excludable.
(4) Governmental units will negotiate the amount of allowable interest whenever
cash payments (interest, depreciation, use allowances, and contributions) exceed
the governmental unit's cash payments and other contributions attributable to that
portion of real property used for Federal awards.
27. Lobbying. The cost of certain influencing activities associated with
obtaining grants, contracts, cooperative agreements, or loans is an unallowable
cost. Lobbying with respect to certain grants, contracts, cooperative agreements,
and loans shall be governed by the common rule, "New Restrictions on
Lobbying" published at 55 FR 6736 (February 26, 1990), including definitions,
and the Office of Management and Budget "Government-wide Guidance for New
Restrictions on Lobbying" and notices published at 54 FR 52306 (December 20,
1989), 55 FR 24540 (June 15, 1990), and 57 FR 1772 (January 15, 1992),
respectively.
28. Maintenance, operations, and repairs. Unless prohibited by law, the cost
of utilities, insurance, security,janitorial services, elevator service, upkeep of
grounds,necessary maintenance,normal repairs and alterations, and the like are
allowable to the extent that they: (1) keep property(including Federal property,
unless otherwise provided for) in an efficient operating condition, (2) do not add
to the permanent value of property or appreciably prolong its intended life, and
(3) are not otherwise included in rental or other charges for space. Costs which
add to the permanent value of property or appreciably prolong its intended life
shall be treated as capital expenditures (see sections 15 and 19).
29. Materials and supplies. The cost of materials and supplies is allowable.
Purchases should be charged at their actual prices after deducting all cash
discounts, trade discounts, rebates, and allowances received. Withdrawals from
general stores or stockrooms should be charged at cost under any recognized
method of pricing, consistently applied. Incoming transportation charges are a
proper part of materials and supply costs.
30. Memberships, subscriptions, and professional activities.
a. Costs of the governmental unit's memberships in business, technical, and
professional organizations are allowable.
b. Costs of the governmental unit's subscriptions to business, professional, and
technical periodicals are allowable.
31 of53 4/I6/03 1:39 PP
contemplated.
h. Charges for use allowances or depreciation must be supported by adequate
property records. Physical inventories must be taken at least once every two years
(a statistical sampling approach is acceptable) to ensure that assets exist, and are
in use. Governmental units will manage equipment in accordance with State laws
24 of 53 4/16/03 1:39 PM
roundings 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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.,lrculal NO.H-o -Last rnnctpies Jul Jtate,Local,ana Inman r I loaf uovernments http://www.Whitehouse.gov/omb/circulars/aU6//prlllUatm/-all.nmll
C. Costs of meetings and conferences where the primary purpose is the
dissemination of technical information, including meals, transportation, rental of
meeting facilities, and other incidental costs are allowable.
d. Costs of membership in civic and community, social organizations are
allowable as a direct cost with the approval of the Federal awarding agency.
e. Costs of membership in organizations substantially engaged in lobbying are
unallowable.
31. Motor pools. The costs of a service organization which provides
automobiles to user governmental units at a mileage or fixed rate and/or provides
vehicle maintenance, inspection, and repair services are allowable.
32. Pre-award 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.
33. Professional service costs.
a. Cost of professional and consultant services rendered by persons or
organizations that are members of a particular profession or possess a special
skill, whether or not officers or employees of the governmental unit, are
allowable, subject to section 14 when reasonable in relation to the services
rendered and when not contingent upon recovery of the costs from the Federal
Government.
b. Retainer fees supported by evidence of bona fide services available or
rendered are allowable.
34. Proposal costs. Costs of preparing proposals for potential Federal awards are
allowable. Proposal costs should normally be treated as indirect costs and should
be allocated to all activities of the governmental unit utilizing the cost allocation
plan and indirect cost rate proposal. However, proposal costs may be charged
directly to Federal awards with the prior approval of the Federal awarding
agency.
35. Publication and printing costs. Publication costs, including the costs of
printing(including the processes of composition, plate-making, press work, and
binding, and the end products produced by such processes), distribution,
promotion, mailing, and general handling are allowable.
36. Rearrangements and alterations. Costs incurred for ordinary and normal
rearrangement and alteration of facilities are allowable. Special arrangements and
alterations costs incurred specifically for a Federal award are allowable with the
prior approval of the Federal awarding agency.
32 of 53 4/16/03 1:39 PM
and professional activities.
a. Costs of the governmental unit's memberships in business, technical, and
professional organizations are allowable.
b. Costs of the governmental unit's subscriptions to business, professional, and
technical periodicals are allowable.
31 of53 4/I6/03 1:39 PP
contemplated.
h. Charges for use allowances or depreciation must be supported by adequate
property records. Physical inventories must be taken at least once every two years
(a statistical sampling approach is acceptable) to ensure that assets exist, and are
in use. Governmental units will manage equipment in accordance with State laws
24 of 53 4/16/03 1:39 PM
roundings 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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Circular No.A-87--Cost Principles for State,Local,and Indian Tribal Governments http://www.whitehouse.gov/omb/circulars/aUa//pnnt/aua/-aii.ntm
•
37. Reconversion costs. Costs incurred in the restoration or rehabilitation of the
governmental unit'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.
38. Rental costs.
a. Subject to the limitations described in subsections b. through d. of this section,
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.
b. Rental costs under sale and leaseback arrangements are allowable only up to
the amount that would be allowed had the governmental unit continued to own
the property.
c. Rental costs under less-than-arms-length leases are allowable only up to the
amount that would be allowed had title to the property vested in the
governmental unit. For this purpose, less-than-arms-length leases include,but are
not limited to, those where:
(1) One party to the lease is able to control or substantially influence the actions
of the other;
(2) Both parties are parts of the same governmental unit; or
(3) The governmental unit creates an authority or similar entity to acquire and
lease the facilities to the governmental unit and other parties.
d. Rental costs under leases which are required to be treated as capital leases
under GAAP are allowable only up to the amount that would be allowed had the
governmental unit purchased the property on the date the lease agreement was
executed. This amount would include expenses such as depreciation or use
allowance, maintenance, and insurance. The provisions of Financial Accounting
Standards Board Statement 13 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 section 26.
39. Taxes.
a. Taxes that a governmental unit is legally required to pay are allowable, except
for self-assessed taxes that disproportionately affect Federal programs or changes
in tax policies that disproportionately affect Federal programs. This provision
becomes effective for taxes paid during the governmental unit's first fiscal year
that begins on or after January 1, 1998, and applies thereafter.
b. Gasoline taxes, motor vehicle fees, and other taxes that are in effect user fees
for benefits provided to the Federal Government are allowable.
33 of 53 4/16/03 1:39 P
/03 1:39 PM
and professional activities.
a. Costs of the governmental unit's memberships in business, technical, and
professional organizations are allowable.
b. Costs of the governmental unit's subscriptions to business, professional, and
technical periodicals are allowable.
31 of53 4/I6/03 1:39 PP
contemplated.
h. Charges for use allowances or depreciation must be supported by adequate
property records. Physical inventories must be taken at least once every two years
(a statistical sampling approach is acceptable) to ensure that assets exist, and are
in use. Governmental units will manage equipment in accordance with State laws
24 of 53 4/16/03 1:39 PM
roundings 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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„u cwa Vu.,--o, -L,ui rn IImpica w, oiaic,i,ucai,a,iu inuiau i noai uovcmments nttp:nwww.wnitenouse.govrombicircuIarsiauu nprmvauo I-aii.ntmi 1
c. This provision does not restrict the authority of Federal agencies to identify
taxes where Federal participation is inappropriate. Where the identification of the
amount of unallowable taxes would require an inordinate amount of effort, the
cognizant agency may accept a reasonable approximation thereof.
40. Training. The cost of training provided for employee development is
allowable.
41. Travel costs.
a. General. Travel costs are allowable for expenses for transportation, lodging,
subsistence, and related items incurred by employees traveling on official
business. 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 results in charges
consistent with those normally allowed in like circumstances in
non-federally-sponsored activities. Notwithstanding the provisions of section 23,
travel costs of officials covered by that section, when specifically related to
Federal awards, are allowable with the prior approval of a grantor agency.
b. Lodging and subsistence. Costs incurred by employees and officers for
travel, including costs of lodging, other subsistence, and incidental expenses,
shall be considered reasonable and allowable only to the extent such costs do not
exceed charges normally allowed by the governmental unit in its regular
operations as a result of the governmental unit's policy. In the absence of a
written governmental unit policy regarding travel costs, the rates and amounts
established under subchapter I of Chapter 57 of Title 5, United States Code
"Travel and Subsistence Expenses; Mileage Allowances,” or by the
Administrator of General Services, or the President(or his designee) pursuant to
any provisions of such subchapter shall be used as guidance for travel under
Federal awards (41 U.S.C. 420, "Travel Expenses of Government Contractors").
c. Commercial air travel. Airfare costs in excess of the customary standard
(coach or equivalent) airfare, are unallowable except when such accommodations
would: require circuitous routing, require travel during unreasonable hours,
excessively prolong travel, greatly increase the duration of the flight, result in
increased cost that would offset transportation savings, or offer accommodations
not reasonably adequate for the medical needs of the traveler. Where a
governmental unit can reasonably demonstrate to the awarding agency either the
nonavailability of customary standard airfare or Federal Government contract
airfare for individual trips or, on an overall basis, that it is the governmental
unit's practice to make routine use of such airfare, specific determinations of
nonavailability will generally not be questioned by the Federal Government,
unless a pattern of avoidance is detected. However, in order for airfare costs in
excess of the customary standard commercial airfare to be allowable, e.g., use of
•
first-class airfare, the governmental unit must justify and document on a
case-by-case basis the applicable condition(s) set forth above.
d. Air travel by other than commercial carrier. Cost of travel by governmental
34 of 53 4/16/03 1:39 PM
ist, and are
in use. Governmental units will manage equipment in accordance with State laws
24 of 53 4/16/03 1:39 PM
roundings 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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Lircutar No.A-b/--Lost rrinclples for rate,Local,ano mow t float uovcrnrnents nnp://www.wnttenouse.gowomo/Circularstauo iipi uwavo I-au.iunt
unit-owned, -leased, or -chartered aircraft, as used in this section, includes the
cost of lease, charter, operation (including personnel costs), maintenance,
depreciation, interest, insurance, and other related costs. Costs of travel via
governmental unit-owned, -leased, or -chartered aircraft are unallowable to the
extent they exceed the cost of allowable commercial air travel, as provided for in
subsection c.
42. Underrecovery of costs under Federal agreements. Any excess costs over
the Federal contribution under one award agreement are unallowable under other
award agreements.
Top of Page
ATTACHMENT C
Circular No. A-87
STATE/LOCAL-WIDE CENTRAL SERVICE COST ALLOCATION
PLANS
TABLE OF CONTENTS
A. General
B. Definitions
1. Billed central services
2. Allocated central services
3. Agency or operating agency
C. Scope of the Central Service Cost Allocation Plans
D. Submission Requirements
E. Documentation Requirements for Submitted Plans
1. General
2. Allocated central services
3. Billed services
a. General
b. Internal service funds
c. Self-insurance funds
35 of 53 4/16/03 1:39 PP
incidental expenses,
shall be considered reasonable and allowable only to the extent such costs do not
exceed charges normally allowed by the governmental unit in its regular
operations as a result of the governmental unit's policy. In the absence of a
written governmental unit policy regarding travel costs, the rates and amounts
established under subchapter I of Chapter 57 of Title 5, United States Code
"Travel and Subsistence Expenses; Mileage Allowances,” or by the
Administrator of General Services, or the President(or his designee) pursuant to
any provisions of such subchapter shall be used as guidance for travel under
Federal awards (41 U.S.C. 420, "Travel Expenses of Government Contractors").
c. Commercial air travel. Airfare costs in excess of the customary standard
(coach or equivalent) airfare, are unallowable except when such accommodations
would: require circuitous routing, require travel during unreasonable hours,
excessively prolong travel, greatly increase the duration of the flight, result in
increased cost that would offset transportation savings, or offer accommodations
not reasonably adequate for the medical needs of the traveler. Where a
governmental unit can reasonably demonstrate to the awarding agency either the
nonavailability of customary standard airfare or Federal Government contract
airfare for individual trips or, on an overall basis, that it is the governmental
unit's practice to make routine use of such airfare, specific determinations of
nonavailability will generally not be questioned by the Federal Government,
unless a pattern of avoidance is detected. However, in order for airfare costs in
excess of the customary standard commercial airfare to be allowable, e.g., use of
•
first-class airfare, the governmental unit must justify and document on a
case-by-case basis the applicable condition(s) set forth above.
d. Air travel by other than commercial carrier. Cost of travel by governmental
34 of 53 4/16/03 1:39 PM
ist, and are
in use. Governmental units will manage equipment in accordance with State laws
24 of 53 4/16/03 1:39 PM
roundings 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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d. Fringe benefits
4. Required certification
F. Negotiation and Approval of Central Service Plans
G. Other Policies
1. Billed central service activities
2. Working capital reserves
3. Carry-forward adjustments of allocated central service costs
4. Adjustments of billed central services
5. Records retention
6. Appeals
7. OMB assistance
A. General.
1. Most governmental units provide certain services, such as motor pools,
computer centers, purchasing, accounting, etc., to operating agencies on a
centralized basis. Since fedefally-supported awards are performed within the
individual operating agencies, there needs to be a process whereby these central
service costs can be identified and assigned to benefitted activities on a
reasonable and consistent basis. The central service cost allocation plan provides
that process. All costs and other data used to distribute the costs included in the
plan
should be supported by formal accounting and other records that will support the
propriety of the costs assigned to Federal awards.
2. Guidelines and illustrations of central service cost allocation plans are
provided in a brochure published by the Department of Health and Human
Services entitled "A Guide for State and Local Government Agencies: Cost
Principles and Procedures for Establishing Cost Allocation Plans and Indirect
Cost Rates for Grants and Contracts with the Federal Government." A copy of
this brochure may be obtained from the Superintendent of Documents, U.S.
Government Printing Office.
B. Definitions.
1. "Billed central services" means central services that are billed to benefitted
agencies and/or programs on an individual fee-for-service or similar basis.
Typical examples of billed central services include computer services,
•
36 of 53 4/16/03 1:39 PM
U.S.C. 420, "Travel Expenses of Government Contractors").
c. Commercial air travel. Airfare costs in excess of the customary standard
(coach or equivalent) airfare, are unallowable except when such accommodations
would: require circuitous routing, require travel during unreasonable hours,
excessively prolong travel, greatly increase the duration of the flight, result in
increased cost that would offset transportation savings, or offer accommodations
not reasonably adequate for the medical needs of the traveler. Where a
governmental unit can reasonably demonstrate to the awarding agency either the
nonavailability of customary standard airfare or Federal Government contract
airfare for individual trips or, on an overall basis, that it is the governmental
unit's practice to make routine use of such airfare, specific determinations of
nonavailability will generally not be questioned by the Federal Government,
unless a pattern of avoidance is detected. However, in order for airfare costs in
excess of the customary standard commercial airfare to be allowable, e.g., use of
•
first-class airfare, the governmental unit must justify and document on a
case-by-case basis the applicable condition(s) set forth above.
d. Air travel by other than commercial carrier. Cost of travel by governmental
34 of 53 4/16/03 1:39 PM
ist, and are
in use. Governmental units will manage equipment in accordance with State laws
24 of 53 4/16/03 1:39 PM
roundings 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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transportation services, insurance, and fringe benefits.
2. "Allocated central services" means central services that benefit operating
agencies but are not billed to the agencies on a fee-for-service or similar basis.
These costs are allocated to benefitted agencies on some reasonable basis.
Examples of such services might include general accounting, personnel
administration, purchasing, etc.
3. "Agency or operating agency" means an organizational unit or sub-division
within a governmental unit that is responsible for the performance or
administration of awards or activities of the governmental unit.
C. Scope of the Central Service Cost Allocation Plans. The central service cost
allocation plan will include all central service costs that will be claimed (either as
a billed or an allocated cost) under Federal awards and will be documented as
described in section E. Costs of central services omitted from the plan will not be
reimbursed.
D. Submission Requirements.
1. Each State will submit a plan to the Department of Health and Human
Services for each year in which it claims central service costs under Federal
awards. The plan should include (a) a projection of the next year's allocated
central service cost (based either on actual costs for the most recently completed
year or the budget projection for the coming year), and (b) a reconciliation of
actual allocated central service costs to the estimated costs used for either the
most recently completed year or the year immediately preceding the most
recently completed year.
2. Each local government that has been designated as a "major local government"
by the Office of Management and Budget (OMB) is also required to submit a
plan to its cognizant agency annually. OMB periodically lists major local
governments in the Federal Register.
3. All other local governments claiming central service costs must develop a plan
in accordance with the requirements described in this Circular and maintain the
plan and related supporting documentation for audit. These local governments
are not required to submit their plans for Federal approval unless they are
specifically requested to do so by the cognizant agency. Where a local
government only receives funds as a sub-recipient, the primary recipient will be
responsible for negotiating indirect cost rates and/or monitoring the
sub-recipient's plan.
4. All central service cost allocation plans will be prepared and, when required,
submitted within six months prior to the beginning of each of the governmental
unit's fiscal years in which it proposes to claim central service costs. Extensions
may be granted by the cognizant agency on a case-by-case basis.
E. Documentation Requirements for Submitted Plans. The documentation
37 of 53 4/16/03 1:39 PI
r for airfare costs in
excess of the customary standard commercial airfare to be allowable, e.g., use of
•
first-class airfare, the governmental unit must justify and document on a
case-by-case basis the applicable condition(s) set forth above.
d. Air travel by other than commercial carrier. Cost of travel by governmental
34 of 53 4/16/03 1:39 PM
ist, and are
in use. Governmental units will manage equipment in accordance with State laws
24 of 53 4/16/03 1:39 PM
roundings 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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requirements described in this section may be modified, expanded, or reduced by _
the cognizant agency on a case-by-case basis. For example, the requirements may
be reduced for those central services which have little or no impact on Federal
awards. Conversely, if a review of a plan indicates that certain additional
information is needed, and will likely be needed in future years, it may be
routinely requested in future plan submissions. Items marked with an asterisk (*)
should be submitted only once; subsequent plans should merely indicate any
changes since the last plan.
1. General. All proposed plans must be accompanied by the following: an
organization chart sufficiently detailed to show operations including the central
service activities of the State/local government whether or not they are shown as
benefiting from central service functions; a copy of the Comprehensive Annual
Financial Report (or a copy of the Executive Budget if budgeted costs are being
proposed) to support the allowable costs of each central service activity included
in the plan; and, a certification (see subsection 4.) that the plan was prepared in
accordance with this Circular, contains only allowable costs, and was prepared in
a manner that treated similar costs consistently among the various Federal
awards and between Federal and non-Federal awards/activities.
2. Allocated central services. For each allocated central service, the plan must
also include the following: a brief description of the service*, an identification of
the unit rendering the service and the operating agencies receiving the service,
the items of expense included in the cost of the service, the method used to
distribute the cost of the service to benefitted agencies, and a summary schedule
showing the allocation of each service to the specific benefitted
agencies. If any self-insurance funds or fringe benefits costs are treated as
allocated (rather than billed) central services, documentation discussed in
subsections 3.b. and c. shall also be included.
3. Billed services.
a. General. The information described below shall be provided for all billed
central services, including internal service funds, self-insurance funds, and fringe
benefit funds.
b. Internal service funds.
(1) For each internal service fund or similar activity with an operating budget of
$5 million or more, the plan shall include: a brief description of each service; a
balance sheet for each fund based on individual accounts contained in the
governmental unit's accounting system; a revenue/expenses statement, with
revenues broken out by source, e.g., regular billings, interest earned, etc.; a
listing of all non-operating transfers (as defined by Generally Accepted
Accounting Principles (GAAP)) into and out of the fund; a description of the
procedures (methodology) used to charge the costs of each service to users,
including how billing rates are determined; a schedule of current rates; and, a
schedule comparing total revenues (including imputed revenues) generated by
the service to the allowable costs of the service, as determined under this
38 of 53 4/16/03 1:39 PM
34 of 53 4/16/03 1:39 PM
ist, and are
in use. Governmental units will manage equipment in accordance with State laws
24 of 53 4/16/03 1:39 PM
roundings 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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Circular, with an explanation of how variances will be handled.
(2) Revenues shall consist of all revenues generated by the service, including
unbilled and uncollected revenues. If some users were not billed for the services
(or were not billed at the full rate for that class of users), a schedule showing the
full imputed revenues associated with these users shall be provided. Expenses
shall be broken out by object cost categories (e.g., salaries, supplies, etc.).
c. Self-insurance funds. For each self-insurance fund, the plan shall include: the
fund balance sheet; a statement of revenue and expenses including a summary of
billings and claims paid by agency; a listing of all non-operating transfers into
and out of the fund; the type(s) of risk(s) covered by the fund(e.g., automobile
liability, workers' compensation, etc.); an explanation of how the level of fund
contributions are determined, including a copy of the current actuarial report
(with the actuarial assumptions used) if the contributions are determined on an
actuarial basis; and, a description of the procedures used to charge or allocate
fund contributions to benefitted activities. Reserve levels in excess of claims (1)
submitted and adjudicated but not paid, (2) submitted but not adjudicated, and
(3) incurred but not submitted must be identified and explained.
d. Fringe benefits. For fringe benefit costs, the plan shall include: a listing of
fringe benefits provided to covered employees, and the overall annual cost of
each type of benefit; current fringe benefit policies*; and procedures used to
charge or allocate the costs of the benefits to benefitted activities. In addition, for
pension and post-retirement health insurance plans, the following information
shall be provided: the governmental unit's funding policies, e.g., legislative bills,
trust agreements, or State-mandated contribution rules, if different from
actuarially determined rates; the pension plan's costs accrued for the year; the
amount funded, and date(s) of funding; a copy of the current actuarial report
(including the actuarial assumptions); the plan trustee's report; and, a schedule
from the activity showing the value of the interest cost associated with late
funding.
4. Required certification. Each central service cost allocation plan will be
accompanied by a certification in the following form:
CERTIFICATE OF COST ALLOCATION PLAN
This is to certify that I have reviewed the cost allocation plan submitted herewith
and to the best of my knowledge and belief:
(1) All costs included in this proposal [identify date] to establish cost allocations
or billings for [identify period covered by plan] are allowable in accordance with
the requirements of OMB Circular A-87, "Cost Principles for State, Local, and
Indian Tribal Governments," and the Federal award(s) to which they apply.
Unallowable costs have been adjusted for in allocating costs as indicated in the
cost allocation plan.
(2) All costs included in this proposal are properly allocable to Federal awards on
the basis of a beneficial or causal relationship between the expenses incurred and
39 of 53 4/16/03 1:39 P
Governmental units will manage equipment in accordance with State laws
24 of 53 4/16/03 1:39 PM
roundings 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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the awards to which they are allocated in accordance with applicable
requirements. Further, the same costs that have been treated as indirect costs
have not been claimed as direct costs. Similar types of costs have been accounted
for consistently.
I declare that the foregoing is true and correct.
Governmental Unit:
Signature:
Name of Official:
Title:
Date of Execution:
F. Negotiation and Approval of Central Service Plans.
1. All proposed central service cost allocation plans that are required to be
submitted will be reviewed, negotiated, and approved by the Federal cognizant
agency on a timely basis. The cognizant agency will review the proposal within
six months of receipt of the proposal and either negotiate/approve the proposal or
advise the governmental unit of the additional documentation needed to
support/evaluate the proposed plan or the changes required to make the proposal
acceptable. Once an agreement with the governmental unit has been reached, the
agreement will be accepted and used by all Federal agencies, unless prohibited or
limited by statute. Where a;Federal funding agency has reason to believe that
special operating factors affecting its awards necessitate special consideration,
the funding agency will, prior to the time the plans are negotiated, notify the
cognizant agency.
2. The results of each negotiation shall be formalized in a written agreement
between the cognizant agency and the governmental unit. This agreement will be
subject to re-opening if the agreement is subsequently found to violate a statute
or the information upon which the plan was negotiated is later found to be
materially incomplete or inaccurate. The results of the negotiation shall be made
available to all Federal agencies for their use.
3. Negotiated cost allocation plans based on a proposal later found to have
included costs that: (a) are unallowable (i) as specified by law or regulation, (ii)
as identified in Attachment B of this Circular, or(iii) by the terms and conditions
of Federal awards, or (b) are unallowable because they are clearly not allocable
to Federal awards, shall be adjusted, or a refund shall be made at the option of
the Federal cognizant agency. These adjustments or refunds are designed to
correct the plans and do not constitute a reopening of the negotiation.
G. Other Policies.
1. Billed central service activities. Each billed central service activity must
40 of 53 4/16/03 1:39 PM
y that I have reviewed the cost allocation plan submitted herewith
and to the best of my knowledge and belief:
(1) All costs included in this proposal [identify date] to establish cost allocations
or billings for [identify period covered by plan] are allowable in accordance with
the requirements of OMB Circular A-87, "Cost Principles for State, Local, and
Indian Tribal Governments," and the Federal award(s) to which they apply.
Unallowable costs have been adjusted for in allocating costs as indicated in the
cost allocation plan.
(2) All costs included in this proposal are properly allocable to Federal awards on
the basis of a beneficial or causal relationship between the expenses incurred and
39 of 53 4/16/03 1:39 P
Governmental units will manage equipment in accordance with State laws
24 of 53 4/16/03 1:39 PM
roundings 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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separately account for all revenues (including imputed revenues) generated by
the service, expenses incurred to furnish the service, and profit/loss.
2. Working capital reserves. Internal service funds are dependent upon a
reasonable level of working capital reserve to operate from one billing cycle to
the next. Charges by an internal service activity to provide for the establishment
and maintenance of a reasonable level of working capital reserve, in addition to
the full recovery of costs, are allowable. A working capital reserve as part of
retained earnings of up to 60 days cash expenses for normal operating purposes
is considered reasonable. A working capital reserve exceeding 60 days may be
approved by the cognizant Federal agency in exceptional cases.
3. Carry-forward adjustments of allocated central service costs. Allocated central
service costs are usually negotiated and approved for a future fiscal year on a
"fixed with carry-forward" basis. Under this procedure, the fixed amounts for the
future year covered by agreement are not subject to adjustment for that year.
However, when the actual costs of the year involved become known, the
differences between the fixed amounts previously approved and the actual costs
will be carried forward and used as an adjustment to the fixed amounts
established for a later year. This "carry-forward" procedure applies to all central
services whose costs were fixed in the approved plan. However, a carry-forward
adjustment is not permitted, for a central service activity that was not included in
the approved plan, or for unallowable costs that must be reimbursed
immediately.
4. Adjustments of billed central services. Billing rates used to charge Federal
awards shall be based on the estimated costs of providing the services, including
an estimate of the allocable central service costs. A comparison of the revenue
generated by each billed service (including total revenues whether or not billed
or collected) to the actual allowable costs of the service will be made at least
annually, and an adjustment will be made for the difference between the revenue
and the allowable costs. These adjustments will be made through one of the
following adjustment methods: (a) a cash refund to the Federal Government for
the Federal share of the adjustment, (b) credits to the amounts charged to the
individual programs, (c) adjustments to future billing rates, or(d) adjustments to
allocated central service costs. Adjustments to allocated central services will not
be permitted where the total amount of the adjustment for a particular service
(Federal share and non-Federal) share exceeds $500,000.
5. Records retention. All central service cost allocation plans and related
documentation used as a basis for claiming costs under Federal awards must be
retained for audit in accordance with the records retention requirements
contained in the Common Rule.
6. Appeals. If a dispute arises in the negotiation of a plan between the cognizant
agency and the governmental unit, the dispute shall be resolved in accordance
with the appeals procedures of the cognizant agency.
7. OMB assistance. To the extent that problems are encountered among the
Federal agencies and/or governmental units in connection with the negotiation
41 of 53 4/16/03 1:39 PI\
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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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and approval process, OMB will lend assistance, as required, to resolve such
problems in a timely manner.
Top of Page
ATTACHMENT D
Circular No. A-87
PUBLIC ASSISTANCE COST ALLOCATION PLANS
TABLE OF CONTENTS
A. General
B. Definitions
1. State public assistance agency
2. State public assistance agency costs
C. Policy
D. Submission, Documentation, and Approval of Public Assistance Cost
Allocation Plans
E. Review of Implementation of Approved Plans
F. Unallowable Costs
A. General. Federally-financed programs administered by State public assistance
agencies are funded predominately by the Department of Health and Human
Services (HHS). In support of its stewardship requirements, HHS has published
requirements for the development, documentation, submission, negotiation, and
approval of public assistance cost allocation plans in Subpart E of 45 CFR Part
95. All administrative costs (direct and indirect) are normally charged to Federal
awards by implementing the public assistance cost allocation plan. This
Attachment extends these requirements to all Federal agencies whose programs
are administered by a State public assistance agency. Major federally-financed
programs typically administered by State public assistance agencies include: Aid
to Families with Dependent Children, Medicaid, Food Stamps, Child Support
Enforcement, Adoption Assistance and Foster Care, and Social Services Block
Grant.
B. Definitions.
1. "State public assistance agency" means a State agency administering or
supervising the administration of one or more public assistance programs
operated by the State as identified in Subpart E of 45 CFR Part 95. For the
purpose of this Attachment, these programs include all programs administered by
—2 of 53 4/16/03 1:39 PM
le central service costs. A comparison of the revenue
generated by each billed service (including total revenues whether or not billed
or collected) to the actual allowable costs of the service will be made at least
annually, and an adjustment will be made for the difference between the revenue
and the allowable costs. These adjustments will be made through one of the
following adjustment methods: (a) a cash refund to the Federal Government for
the Federal share of the adjustment, (b) credits to the amounts charged to the
individual programs, (c) adjustments to future billing rates, or(d) adjustments to
allocated central service costs. Adjustments to allocated central services will not
be permitted where the total amount of the adjustment for a particular service
(Federal share and non-Federal) share exceeds $500,000.
5. Records retention. All central service cost allocation plans and related
documentation used as a basis for claiming costs under Federal awards must be
retained for audit in accordance with the records retention requirements
contained in the Common Rule.
6. Appeals. If a dispute arises in the negotiation of a plan between the cognizant
agency and the governmental unit, the dispute shall be resolved in accordance
with the appeals procedures of the cognizant agency.
7. OMB assistance. To the extent that problems are encountered among the
Federal agencies and/or governmental units in connection with the negotiation
41 of 53 4/16/03 1:39 PI\
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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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•
the State public assistance agency.
2. "State public assistance agency costs" means all costs incurred by, or allocable
to, the State public assistance agency, except expenditures for financial
assistance, medical vendor
payments, food stamps, and payments for services and goods provided directly to
program recipients.
C. Policy. State public assistance agencies will develop, document and
implement, and the Federal Government will review, negotiate, and approve,
public assistance cost allocation plans in accordance with Subpart E of 45 CFR
Part 95. The plan will include all programs administered by the State public
assistance agency. Where a letter of approval or disapproval is transmitted to a
State public assistance agency in accordance with Subpart E, the letter will apply
to all Federal agencies and programs. The remaining sections of this Attachment
(except for the requirement for certification) summarize the provisions of
Subpart E of 45 CFR Part 95.
D. Submission, Documentation, and Approval of Public Assistance Cost
Allocation Plans.
1. State public assistance agencies are required to promptly submit amendments
to the cost allocation plan to HHS for review and approval.
2. Under the coordination process outlined in subsection E, affected Federal
agencies will review all new plans and plan amendments and provide comments,
as appropriate, to HHS. The effective date of the plan or plan amendment will be
the first day of the quarter following the submission of the plan or amendment,
unless another date is specifically approved by HHS. HHS, as the cognizant
agency acting on behalf of all affected Federal agencies, will, as necessary,
conduct negotiations with the State public assistance agency and will inform the
State agency of the action taken on the plan or plan amendment.
E. Review of Implementation of Approved Plans.
1. Since public assistance cost allocation plans are of a narrative nature, the
review during the plan approval process consists of evaluating the
appropriateness of the proposed groupings of costs (cost centers) and the related
allocation bases. As such, the Federal Government needs some assurance that the
cost allocation plan has been implemented as approved. This is accomplished by
reviews by the funding agencies, single audits, or audits conducted by the
cognizant audit agency.
2. Where inappropriate charges affecting more than one funding agency are
identified, the cognizant HHS cost negotiation office will be advised and will
take the lead in resolving the issue(s) as provided for in Subpart E of 45 CFR
Part 95.
3. If a dispute arises in the negotiation of a plan or from a disallowance involving
43 of 53 4/16/03 1:39 P
under Federal awards must be
retained for audit in accordance with the records retention requirements
contained in the Common Rule.
6. Appeals. If a dispute arises in the negotiation of a plan between the cognizant
agency and the governmental unit, the dispute shall be resolved in accordance
with the appeals procedures of the cognizant agency.
7. OMB assistance. To the extent that problems are encountered among the
Federal agencies and/or governmental units in connection with the negotiation
41 of 53 4/16/03 1:39 PI\
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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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two or more funding agencies, the dispute shall be resolved in accordance with
the appeals
procedures set out in 45 CFR Part 75. Disputes involving only one funding
agency will be resolved in accordance with the funding agency's appeal process.
4. To the extent that problems are encountered among the Federal agencies
and/or governmental units in connection with the negotiation and approval
process, the Office of Management and Budget will lend assistance, as required,
to resolve such problems in a timely manner.
F. Unallowable Costs. Claims developed under approved cost allocation plans
will be based on allowable costs as identified in this Circular. Where
unallowable costs have been claimed and reimbursed, they will be refunded to
the program that reimbursed the unallowable cost using one of the following
methods: (a) a cash refund, (b) offset to a subsequent claim, or(c) credits to the
amounts charged to individual awards.
Top of Page
ATTACHMENT E
Circular No. A-87
STATE AND LOCAL INDIRECT COST RATE PROPOSALS
TABLE OF CONTENTS
A. General
B. Definitions
1. Indirect cost rate proposal
2. Indirect cost rate
3. Indirect cost pool
4. Base
5. Predetermined rate
6. Fixed rate
7. Provisional rate
8. Final rate
9. Base period
44 of 53 4/16/03 1:39 PM
and provide comments,
as appropriate, to HHS. The effective date of the plan or plan amendment will be
the first day of the quarter following the submission of the plan or amendment,
unless another date is specifically approved by HHS. HHS, as the cognizant
agency acting on behalf of all affected Federal agencies, will, as necessary,
conduct negotiations with the State public assistance agency and will inform the
State agency of the action taken on the plan or plan amendment.
E. Review of Implementation of Approved Plans.
1. Since public assistance cost allocation plans are of a narrative nature, the
review during the plan approval process consists of evaluating the
appropriateness of the proposed groupings of costs (cost centers) and the related
allocation bases. As such, the Federal Government needs some assurance that the
cost allocation plan has been implemented as approved. This is accomplished by
reviews by the funding agencies, single audits, or audits conducted by the
cognizant audit agency.
2. Where inappropriate charges affecting more than one funding agency are
identified, the cognizant HHS cost negotiation office will be advised and will
take the lead in resolving the issue(s) as provided for in Subpart E of 45 CFR
Part 95.
3. If a dispute arises in the negotiation of a plan or from a disallowance involving
43 of 53 4/16/03 1:39 P
under Federal awards must be
retained for audit in accordance with the records retention requirements
contained in the Common Rule.
6. Appeals. If a dispute arises in the negotiation of a plan between the cognizant
agency and the governmental unit, the dispute shall be resolved in accordance
with the appeals procedures of the cognizant agency.
7. OMB assistance. To the extent that problems are encountered among the
Federal agencies and/or governmental units in connection with the negotiation
41 of 53 4/16/03 1:39 PI\
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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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'.,Irc-nar NO. .-o/--cost rrinciples ror stare,Local,anu Inuian 1 float .JOVemments nrrp://www.wnitenouse.gowomoicircularsi auo If p inuavo/-alLntm
C. Allocation of Indirect Costs and Determination of Indirect Cost Rates
1. General
2. Simplified method
3. Multiple allocation base method
4. Special indirect cost rates
D. Submission and Documentation of Proposals
1. Submission of indirect cost rate proposals
2. Documentation of proposals
3. Required certification
E. Negotiation and Approval of Rates
F. Other Policies
1. Fringe benefit rates
2. Billed services provided by the grantee agency
3. Indirect cost allocations not using rates , .
4. Appeals
5. Collections of unallowable costs and erroneous payments
6. OMB assistance
A. General.
1. Indirect costs are those that have been incurred for common or joint purposes.
These costs benefit more than one cost objective and cannot be readily identified
with a particular final cost objective without effort disproportionate to the results
achieved. After direct costs have been determined and assigned directly to
Federal awards and other activities as appropriate, indirect costs are those
remaining to be allocated to benefitted cost objectives. A cost may not be
allocated to a Federal award as an indirect cost if any other cost incurred for the
same purpose, in like circumstances, has been assigned to a Federal award as a
direct cost.
2. Indirect costs include (a) the indirect costs originating in each department or
agency of the governmental unit carrying out Federal awards and (b) the costs of
45 of 53 4/16/03 1:39 PIS
the submission of the plan or amendment,
unless another date is specifically approved by HHS. HHS, as the cognizant
agency acting on behalf of all affected Federal agencies, will, as necessary,
conduct negotiations with the State public assistance agency and will inform the
State agency of the action taken on the plan or plan amendment.
E. Review of Implementation of Approved Plans.
1. Since public assistance cost allocation plans are of a narrative nature, the
review during the plan approval process consists of evaluating the
appropriateness of the proposed groupings of costs (cost centers) and the related
allocation bases. As such, the Federal Government needs some assurance that the
cost allocation plan has been implemented as approved. This is accomplished by
reviews by the funding agencies, single audits, or audits conducted by the
cognizant audit agency.
2. Where inappropriate charges affecting more than one funding agency are
identified, the cognizant HHS cost negotiation office will be advised and will
take the lead in resolving the issue(s) as provided for in Subpart E of 45 CFR
Part 95.
3. If a dispute arises in the negotiation of a plan or from a disallowance involving
43 of 53 4/16/03 1:39 P
under Federal awards must be
retained for audit in accordance with the records retention requirements
contained in the Common Rule.
6. Appeals. If a dispute arises in the negotiation of a plan between the cognizant
agency and the governmental unit, the dispute shall be resolved in accordance
with the appeals procedures of the cognizant agency.
7. OMB assistance. To the extent that problems are encountered among the
Federal agencies and/or governmental units in connection with the negotiation
41 of 53 4/16/03 1:39 PI\
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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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central governmental services distributed through the central service cost
allocation plan (as described in Attachment C) and not otherwise treated as direct
costs.
3. Indirect costs are normally charged to Federal awards by the use of an indirect
cost rate. A separate indirect cost rate(s) is usually necessary for each department
or agency of the governmental unit claiming indirect costs under Federal awards.
Guidelines and illustrations of indirect cost proposals are provided in a brochure
published by the Department of Health and Human Services entitled "A Guide
for State and Local Government Agencies: Cost Principles and Procedures for
Establishing Cost Allocation Plans and Indirect Cost Rates for Grants and
Contracts with the Federal Government." A copy of this brochure may be
obtained from the Superintendent of Documents, U.S. Government Printing
Office.
4. Because of the diverse characteristics and accounting practices of
governmental units, the types of costs which may be classified as indirect costs
cannot be specified in all situations. However, typical examples of indirect costs
may include certain State/local-wide central service costs, general administration
of the grantee department or agency, accounting and personnel services
performed within the grantee department or agency, depreciation or use
allowances on buildings and equipment, the costs of operating and maintaining
facilities, etc.
5. This Attachment does not apply to State public assistance agencies. These
agencies should refer instead to Attachment D.
a B. Definitions. :+
1. "Indirect cost rate proposal" means the documentation prepared by a
governmental unit or subdivision thereof to substantiate its request for the
establishment of an indirect cost rate.
2. "Indirect cost rate" is a device for determining in a reasonable manner the
proportion of indirect costs each program should bear. It is the ratio (expressed
as a percentage) of the indirect costs to a direct cost base.
3. "Indirect cost pool" is the accumulated costs that jointly benefit two or more
programs or other cost objectives.
4. "Base" means the accumulated direct costs (normally either total direct salaries
and wages or total direct costs exclusive of any extraordinary or distorting
expenditures) used to distribute indirect costs to individual Federal awards. The
direct cost base selected should result in each award bearing a fair share of the
indirect costs in reasonable relation to the benefits received from the costs.
5. "Predetermined rate" means an indirect cost rate, applicable to a specified
current or future period, usually the governmental unit's fiscal year. This rate is
based on an estimate of the costs to be incurred during the period. Except under
very unusual circumstances, a predetermined rate is not subject to adjustment.
"6 of 53 4/16/03 1:39 PM
on requirements
contained in the Common Rule.
6. Appeals. If a dispute arises in the negotiation of a plan between the cognizant
agency and the governmental unit, the dispute shall be resolved in accordance
with the appeals procedures of the cognizant agency.
7. OMB assistance. To the extent that problems are encountered among the
Federal agencies and/or governmental units in connection with the negotiation
41 of 53 4/16/03 1:39 PI\
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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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(Because of legal constraints, predetermined rates are not permitted for Federal
contracts; they may, however, be used for grants or cooperative agreements.)
Predetermined rates may not be used by governmental units that have not
submitted and negotiated the rate with the cognizant agency. In view of the
potential advantages offered by this procedure, negotiation of predetermined
rates for indirect costs for a period of two to four years should be the norm in
those situations where the cost experience and other pertinent facts available are
deemed sufficient to enable the parties involved to reach an informed judgment
as to the probable level of indirect costs during the ensuing accounting periods.
6. "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, allowable costs of the period covered by the rate is carried forward as
an adjustment to the rate computation of a subsequent period.
7. "Provisional rate" means a temporary indirect cost rate applicable to a
specified period which is used for funding, interim reimbursement, and reporting
indirect costs on Federal awards pending the establishment of a"final" rate for
that period.
8. "Final rate" means an indirect cost rate applicable to a specified past period
which is based on the actual allowable costs of the period. A final audited rate is
not subject to adjustment.
9. "Base period" for the allocation of indirect costs is the period in which such
costs are incurred and accumulated for allocation to activities performed in that
period. The base period normally should coincide with the governmental unit's
fiscal year,but in any event, shall be so selected as to avoid inequities in the
allocation of costs.
C. Allocation of Indirect Costs and Determination of Indirect Cost Rates.
1. General.
a. Where a governmental unit's department or agency has only one major
function, or where all its major functions benefit from the 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 subsection 2.
b. Where a governmental unit's department or agency has several major functions
which benefit from its indirect costs in varying degrees, the allocation of indirect
costs may require the accumulation of such costs into separate cost groupings
which then are allocated individually to benefitted 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. Specific methods for allocating indirect costs and computing indirect cost rates
along with the conditions under which each method should be used are described
47 of 53 4/16/03 I:39 PP
gency and the governmental unit, the dispute shall be resolved in accordance
with the appeals procedures of the cognizant agency.
7. OMB assistance. To the extent that problems are encountered among the
Federal agencies and/or governmental units in connection with the negotiation
41 of 53 4/16/03 1:39 PI\
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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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in subsections 2, 3 and 4.
2. Simplified method.
a. Where a grantee agency's major functions benefit from its indirect costs to
approximately the same degree, the allocation of indirect costs may be
accomplished by(1) classifying the grantee agency's total costs for the base
period as either direct or indirect, and (2) 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 Federal 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 a governmental unit's department or agency
has only one major function encompassing a number of individual projects or
activities, and may be used where the level of Federal awards to that department
or agency is relatively small.
b. Both the direct costs and the indirect costs shall exclude capital expenditures
and unallowable costs. However, unallowable costs must be included in the
direct costs if they represent activities to which indirect costs are properly
allocable.
c. The distribution base may be (1) total direct costs (excluding capital
expenditures and other distorting items, such as pass-through funds, major
subcontracts, etc.), (2) direct salaries and wages, or(3) another base which
results in an equitable distribution.
3. Multiple allocation bas 'method.
a. Where a grantee agency's indirect costs benefit its major functions in varying
degrees, such costs shall be accumulated into separate cost groupings. Each
grouping shall then be allocated individually to benefitted functions by means of
a base which best measures the relative benefits.
b. The cost groupings should be established so as to permit the allocation of each
grouping on the basis of benefits provided to the major functions. Each grouping
should constitute a pool of expenses that are of like character in terms of the
functions they benefit and in terms of the allocation base which best measures
the relative benefits provided to each function. The number of separate groupings
should be held within practical limits, taking into consideration the materiality of
the amounts involved and the degree of precision needed.
c. Actual conditions must be taken into account in selecting the base to be used
in allocating the expenses in each grouping to benefitted functions. When an
allocation can be made by assignment of a cost grouping directly to the function
benefitted, the allocation shall be made in that manner. When the expenses in a
grouping are more general in nature, the allocation should be made through the
use of a selected base which produces results that are equitable to both the
Federal Government and the governmental unit. In general, any cost element or
related factor associated with the governmental unit's activities is potentially
48 of 53 4/16/03 1:39 PM
4/16/03 I:39 PP
gency and the governmental unit, the dispute shall be resolved in accordance
with the appeals procedures of the cognizant agency.
7. OMB assistance. To the extent that problems are encountered among the
Federal agencies and/or governmental units in connection with the negotiation
41 of 53 4/16/03 1:39 PI\
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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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adaptable for use as an allocation base provided that: (1) it can readily be
expressed in terms of dollars or other quantitative measures (total direct costs,
direct salaries and wages, staff hours applied, square feet used, hours of usage,
number of documents processed, population served, and the like), and (2) it is
common to the benefitted functions during the base period.
d. Except where a special indirect cost rate(s) is required in accordance with
subsection 4, 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 Federal awards
included in that function by use of a single indirect cost rate.
e. The distribution base used in computing the indirect cost rate for each function
may be (1) total direct costs (excluding capital expenditures and other distorting
items such as pass-through funds, major subcontracts, etc.), (2) direct salaries
and wages, or(3) another base which results in an equitable distribution. An
indirect cost rate should be developed for each separate indirect cost pool
developed. The rate in each case should be stated as the percentage relationship
between the particular indirect cost pool and the distribution base identified with
that pool.
4. Special indirect cost rates.
a. In some instances, a single indirect cost rate for all activities of a grantee
department or agency or for each major function of the agency may not be
appropriate. It may not take into account those different factors which may
substantially affect the indirect costs applicable to a particular program or group
of programs. The 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 organizational arrangements used, or any combination thereof.
When a particular award is carried out 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 that award. 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 that: (1) the rate differs significantly from the rate which would have
been developed under subsections 2. and 3., and (2) the award to which the rate
would apply is material in amount.
b. Although this Circular adopts the concept of the full allocation of indirect
costs, there are some Federal statutes which restrict the reimbursement of certain
indirect costs. Where such restrictions exist, it may be necessary to develop a
special rate for the affected award. Where a "restricted rate" is required, the
procedure for developing a non-restricted rate will be used except for the
additional step of the elimination from the indirect cost pool those costs for
which the law prohibits reimbursement.
D. Submission and Documentation of Proposals.
1. Submission of indirect cost rate proposals.
49 of 53 4/16/03 1:39 P
Federal agencies and/or governmental units in connection with the negotiation
41 of 53 4/16/03 1:39 PI\
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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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_Al cU al iNo.H-o -lust rrinclples ror Jtate,Local,anu rnoian i nnai vovemments http://www.whitehouse.gov/omb/circulars/aUi//prinvauts i-all.html
a. All departments or agencies of the governmental unit desiring to claim indirect
costs under Federal awards must prepare an indirect cost rate proposal and
related documentation to support those costs. The proposal and related
documentation must be retained for audit in accordance with the records
retention requirements contained in the Common Rule.
b. A governmental unit for which a cognizant agency assignment has been
specifically designated must submit its indirect cost rate proposal to its cognizant
agency. The Office of Management and Budget(OMB)will periodically publish
lists of governmental units identifying the appropriate Federal cognizant
agencies. The cognizant agency for all governmental units or agencies not
identified by OMB will be determined based on the Federal agency providing the
largest amount of Federal funds. In these cases, a governmental unit must
develop an indirect cost proposal in accordance with the requirements of this
Circular and maintain the proposal and related supporting documentation for
audit. These governmental units are not required to submit their proposals unless
they are specifically requested to do so by the cognizant agency. Where a local
government only receives funds as a sub-recipient, the primary recipient will be
responsible for negotiating and/or monitoring the sub-recipient's plan.
c. Each Indian tribal government desiring reimbursement of indirect costs must
submit its indirect cost proposal to the Department of the Interior(its cognizant
Federal agency).
d. Indirect cost proposals must be developed (and, when required, submitted)
within six months after the close of the governmental unit's fiscal year, unless an
exception is approved by the cognizant Federal agency. If,the proposed central
service cost allocation plan for the same period has not been approved by that
time, the indirect cost proposal may be prepared including an amount for central
services that is based on the latest federally-approved central service cost
allocation plan. The difference between these central service amounts and the
amounts ultimately approved will be compensated for by an adjustment in a
subsequent period.
2. Documentation of proposals. The following shall be included with each
indirect cost proposal:
a. The rates proposed, including subsidiary work sheets and other relevant data,
cross referenced and reconciled to the financial data noted in subsection b.
Allocated central service costs will be supported by the summary table included
in the approved central service cost allocation plan. This summary table is not
required to be submitted with the indirect cost proposal if the central service cost
allocation plan for the same fiscal year has been approved by the cognizant
agency and is available to the funding agency.
b. A copy of the financial data (financial statements, comprehensive annual
financial report, executive budgets, accounting reports, etc.) upon which the rate
is based. Adjustments resulting from the use of unaudited data will be
recognized, where appropriate, by the Federal cognizant agency in a subsequent
30 of 53 4/16/03 1:39 PM
1. Submission of indirect cost rate proposals.
49 of 53 4/16/03 1:39 P
Federal agencies and/or governmental units in connection with the negotiation
41 of 53 4/16/03 1:39 PI\
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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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Circular No.A-87--Cost Principles for State,Local,and Indian Tribal Governments http://www.whitehouse.gov/omb/circulars/a081/print/a087-all.htm
proposal. .
c. The approximate amount of direct base costs incurred under Federal awards.
These costs should be broken out between salaries and wages and other direct
costs.
d. A chart showing the organizational structure of the agency during the period
for which the proposal applies, along with a functional statement(s) noting the
duties and/or responsibilities of all units that comprise the agency. (Once this is
submitted, only revisions need be submitted with subsequent proposals.)
3. Required certification. Each indirect cost rate proposal shall be accompanied
by a certification in the following form:
CERTIFICATE OF INDIRECT COSTS
This is to certify that I have reviewed the indirect cost rate proposal submitted
herewith and to the best of my knowledge and belief:
(1) All costs included in this proposal [identify date] to establish billing or final
indirect costs rates for [identify period covered by rate] are allowable in
accordance with the requirements of the Federal award(s) to which they apply
and OMB Circular A-87, "Cost Principles for State, Local, and Indian Tribal
Governments." Unallowable costs have been adjusted for in allocating costs as
indicated in the cost allocation plan. 3.
(2) All costs included in this proposal are properly allocable to Federal awards on
the basis of a beneficial or causal relationship between the expenses incurred and
the agreements to which they are allocated in accordance with applicable
requirements. Further, the same costs that have been treated as indirect costs
have not been claimed as direct costs. Similar types of costs have been accounted
for consistently and the Federal Government will be notified of any accounting
changes that would affect the predetermined rate.
I declare that the foregoing is true and correct.
Governmental Unit:
Signature:
Name of Official:
Title:
Date of Execution:
n<53 4/16/03 1:39 PI`
central service cost
allocation plan. The difference between these central service amounts and the
amounts ultimately approved will be compensated for by an adjustment in a
subsequent period.
2. Documentation of proposals. The following shall be included with each
indirect cost proposal:
a. The rates proposed, including subsidiary work sheets and other relevant data,
cross referenced and reconciled to the financial data noted in subsection b.
Allocated central service costs will be supported by the summary table included
in the approved central service cost allocation plan. This summary table is not
required to be submitted with the indirect cost proposal if the central service cost
allocation plan for the same fiscal year has been approved by the cognizant
agency and is available to the funding agency.
b. A copy of the financial data (financial statements, comprehensive annual
financial report, executive budgets, accounting reports, etc.) upon which the rate
is based. Adjustments resulting from the use of unaudited data will be
recognized, where appropriate, by the Federal cognizant agency in a subsequent
30 of 53 4/16/03 1:39 PM
1. Submission of indirect cost rate proposals.
49 of 53 4/16/03 1:39 P
Federal agencies and/or governmental units in connection with the negotiation
41 of 53 4/16/03 1:39 PI\
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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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•
E. Negotiation and Approval of Rates.
1. Indirect cost rates will be reviewed, negotiated, and approved by the cognizant
Federal agency on a timely basis. Once a rate has been agreed upon, it will be
accepted and used by all Federal agencies unless prohibited or limited by statute.
Where a Federal funding agency has reason to believe that special operating
factors affecting its awards necessitate special indirect cost rates, the funding
agency will, prior to the time the rates are negotiated, notify the cognizant
Federal agency.
2. The use of predetermined rates, if allowed, is encouraged where the cognizant
agency has reasonable assurance based on past experience and reliable projection
of the grantee agency's costs, that the rate is not likely to exceed a rate based on
actual costs. Long-term agreements utilizing predetermined rates extending over
two or more years are encouraged, where appropriate.
3. The results of each negotiation shall be formalized in a written agreement
between the cognizant agency and the governmental unit. This agreement will be
subject to re-opening if the agreement is subsequently found to violate a statute,
or the information upon which the plan was negotiated is later found to be
materially incomplete or inaccurate. The agreed upon rates shall be made
available to all Federal agencies for their use.
4. Refunds shall be made if proposals are later found to have included costs that
(a) are unallowable (i) as specified by law or regulation, (ii) as identified in
Attachment B of this Circular, or(iii) by the terms and conditions of Federal
awards, or(b) are unallowable because they are clearly not allocable to Federal
awards. These adjustments or refunds will be made regardless of the type of rate ,
negotiated (predetermined, final, fixed, or provisional).
F. Other Policies.
1. Fringe benefit rates. If overall fringe benefit rates are not approved for the
governmental unit as part of the central service cost allocation plan, these rates
will be reviewed, negotiated and approved for individual grantee agencies during
the indirect cost negotiation process. In these cases, a proposed fringe benefit rate
computation should accompany the indirect cost proposal. If fringe benefit rates
are not used at the grantee agency level (i.e., the agency specifically identifies
fringe benefit costs to individual employees), the governmental unit should so
advise the cognizant agency.
2. Billed services provided by the grantee agency. In some cases, governmental
units provide and bill for services similar to those covered by central service cost
allocation plans (e.g., computer centers). Where this occurs, the governmental
unit should be guided by the requirements in Attachment C relating to the
development of billing rates and documentation requirements, and should advise
the cognizant agency of any billed services. Reviews of these types of services
(including reviews of costing/billing methodology, profits or losses, etc.)will be
made on a case-by-case basis as warranted by the circumstances involved.
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1. Submission of indirect cost rate proposals.
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Federal agencies and/or governmental units in connection with the negotiation
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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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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•
3. Indirect cost allocations not using rates. In certain situations, a governmental
unit, because of the nature of its awards, may be required to develop a cost
allocation plan that distributes indirect (and, in some cases, direct) costs to the
specific funding sources. In these cases, a narrative cost allocation methodology
should be developed, documented, maintained for audit, or submitted, as
appropriate, to the cognizant agency for review, negotiation, and approval.
4. Appeals. If a dispute arises in a negotiation of an indirect cost rate (or other
rate)between the cognizant agency and the governmental unit, the dispute shall
be resolved in accordance with the appeals procedures of the cognizant agency.
5. Collection of unallowable costs and erroneous payments. Costs specifically
identified as unallowable and charged to Federal awards either directly or
indirectly will be refunded (including interest chargeable in accordance with
applicable Federal agency regulations).
6. OMB assistance. To the extent that problems are encountered among the
Federal agencies and/or governmental units in connection with the negotiation
and approval process, OMB will lend assistance, as required, to resolve such
problems in a timely manner.
Return to this article at:
http://www.whitehouse.goviombicirculars/a087/a087-all.html
Click to Print
this document
53 of 53 4/16/03 1:39 P
ailable to all Federal agencies for their use.
4. Refunds shall be made if proposals are later found to have included costs that
(a) are unallowable (i) as specified by law or regulation, (ii) as identified in
Attachment B of this Circular, or(iii) by the terms and conditions of Federal
awards, or(b) are unallowable because they are clearly not allocable to Federal
awards. These adjustments or refunds will be made regardless of the type of rate ,
negotiated (predetermined, final, fixed, or provisional).
F. Other Policies.
1. Fringe benefit rates. If overall fringe benefit rates are not approved for the
governmental unit as part of the central service cost allocation plan, these rates
will be reviewed, negotiated and approved for individual grantee agencies during
the indirect cost negotiation process. In these cases, a proposed fringe benefit rate
computation should accompany the indirect cost proposal. If fringe benefit rates
are not used at the grantee agency level (i.e., the agency specifically identifies
fringe benefit costs to individual employees), the governmental unit should so
advise the cognizant agency.
2. Billed services provided by the grantee agency. In some cases, governmental
units provide and bill for services similar to those covered by central service cost
allocation plans (e.g., computer centers). Where this occurs, the governmental
unit should be guided by the requirements in Attachment C relating to the
development of billing rates and documentation requirements, and should advise
the cognizant agency of any billed services. Reviews of these types of services
(including reviews of costing/billing methodology, profits or losses, etc.)will be
made on a case-by-case basis as warranted by the circumstances involved.
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1. Submission of indirect cost rate proposals.
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Federal agencies and/or governmental units in connection with the negotiation
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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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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1E3 Circular A-I/2 http://www.whitehouse.gov/omb/circulars/a122/a122.html
EXHIBIT (7)
OFFICE OF MANAGEMENT AND BUDGET
•
Cost Principles for Non-Profit Organizations
AGENCY: Office of Management and Budget •
ACTION: Final revision of OMB Circular A-122, "Cost Principles for Non-Profit Organizations"
SUMMARY: The Office of Management and Budget (OMB) revises OMB Circular A-122 by amending
the definition for equipment; requiring the breakout of indirect costs into two categories (facilities and
administration) for certain non-profit organizations; modifying the multiple allocation basis; and, clarifying
the treatment of certain cost items.
DATES: The revision is effective on June 1, 1998.
FOR FURTHER INFORMATION CONTACT: Federal agencies should contact Gilbert Tran, Office of
Federal Financial Management, Office of Management and Budget, (202) 395-3993. Non-Federal
organizations should contact the organization's Federal cognizant agency.
SUPPLEMENTARY INFORMATION:
A. Background
•
On October 6, 1995; the Office of Management and Budget (OMB) issued a final revision to OMB
Circular A-122, "Cost Principles for Non-Profit Organizations," in the Federal Register(60 FR 52516)
regarding interest allowability. The revision was made in a continuing effort to increase consistency across
OMB's cost principles circulars A-122,A-21, "Cost Principles for Educational Institutions," and A-87,
"Cost Principles for State,Local and Indian Tribal Governments." To further the goals of consistency,
OMB proposed on the same date (60 FR 52522) to revise the definition of equipment, to clarify the
treatment of certain types of costs, to modify the multiple allocation base method for computing indirect
cost rate(s), and to place an upper-limit on payments of administrative expenses for certain non-profit
organizations.
With this final revision, Circular A-122 consists of the Circular as issued in 1980(45 FR 46022; July 8,
1980), as amended in 1984(49 FR 18260; April 27, 1984), in 1987 (52 FR 19788;May 27, 1987), in 1995
(60 FR 52516; October 6, 1995), in 1997 (62 FR 45934; August 29, 1997), and in this notice. A
recompilation of the entire Circular A-122,with all its amendments, accompanies the notice and is
available in electronic form on the OMB Home Page at http://www.whitehouse.gov/OMB.
B. Current Revisions
Circular A-122 is revised in this notice to:
1. Amend the definition of equipment by increasing the capitalization threshold to the lesser amount used
for financial statement purposes or$5,000(see paragraph 15).
2. Require major non-profit organizations(those receiving more than$10 million in direct Federal funding)
to report indirect cost rates by two major component categories: facilities and administration(see paragraph
D, Attachment A).
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s and documentation requirements, and should advise
the cognizant agency of any billed services. Reviews of these types of services
(including reviews of costing/billing methodology, profits or losses, etc.)will be
made on a case-by-case basis as warranted by the circumstances involved.
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1. Submission of indirect cost rate proposals.
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Federal agencies and/or governmental units in connection with the negotiation
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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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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»1.IrCu1ar A-I11 http;//www.whitehouse.gov/omb/circulars/a122/at22.htm1
3. Modify the multiple allocation base method (MAB) to be consistent with OMB Circular A-21 (see
paragraph D.3). However, major non-profit organizations are not required to use the multiple allocation
base method. MAB remains one of the three available methodologies for computing indirect costs.
4. Clarify the treatment of the following cost items to provide consistency across OMB's cost principles
circulars (A-21 and A-87) and the Federal Acquisition Regulations, where applicable:
• Alcoholic beverages
• Advertising and public relations costs
• Organization-furnished automobiles
• Defense and prosecution,of criminal and civil proceedings, claims, appeals and patent infringements
• Housing and living expenses
• Insurance
• Memberships
• Selling or marketing of goods and services
• Severance pay for foreign nationals
OMB is not implementing the proposed restrictions on trustees' travel expenses at non-profit organizations.
In line with this decision, and to further consistency between cost circulars, OMB will be amending
Circular A-21 to allow trustees'travel expenses.
OMB defers considering an upper-limit on payment of administrative expenses until better data on indirect
costs at non-profit organizations are collected. •
C. Comments and Responses
OMB received about 185 comments from non-profit organizations, Federal agencies, professional
organizations and accounting firms. A summary of comments and OMB's responses are included in this
notice. Several comments resulted in modifications to OMB's original proposal.
The comments and OMB's responses are summarized by section as follow.
Equipment Definition
Comment: Clarification is needed on the treatment of depreciation of those assets which had costs between
the old $500 threshold and the new$5,000.
Response: In order to clarify the accounting for the undepreciated portion of any equipment costs as,a •
result of a change in capitalization levels, paragraph 15 has been added to explain that the undepreciated
amount may be recovered by continuing to claim otherwise allowable use allowances pr depreciation on
the equipment, or by amortizing the amount to be written off over a period of years as negotiated with the
Federal cognizant agency.
Comment: Clarification is needed on whether equipment under the $5,000 threshold, as established by the
non-profit organizations'policy, requires Federal approval prior to acquisition.
Response: Equipment under the $5,000 threshold, as established by the non-profit organization's policy,
can be directly charged to sponsored agreements (subparagraph 15.b)without prior Federal approval.
Comment: Current subparagraph 13.b requires prior approval for special purpose equipment, as direct
63 6/21/002:34 PM
see paragraph
D, Attachment A).
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s and documentation requirements, and should advise
the cognizant agency of any billed services. Reviews of these types of services
(including reviews of costing/billing methodology, profits or losses, etc.)will be
made on a case-by-case basis as warranted by the circumstances involved.
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1. Submission of indirect cost rate proposals.
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Federal agencies and/or governmental units in connection with the negotiation
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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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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13 Circular A-l2Z http://www.whttehouse.gov/ornb/circulars/a122/a122.iltmt
1
costs, with a unit cost of$1,000 or more. This requirement is not consistent with the higher threshold of
$5,000 allowed in the proposed revision. This requirement should be revised to be consistent with the
proposed revision.
Response: OMB agrees.The Circular is revised to require prior Federal approval only for special purpose
equipment with a unit cost of$5,000 or more.
Unallowable Cost Items
These ten revised cost items are already unallowable ruder OMB Circulars A-21, "Cost Principles for
Educational Institutions," and A-87, "Cost Principles for State, Local and Indian Tribal Governments,"
and/or the Federal Acquisition Regulations. OMB addressed the issue of trustees' travel in response to the
comments received. For the other items, consistency across Federal cost regulations was a more significant
issue than most of the commenters'concerns. Comments related to specific cost items are presented below,
followed by OMB's responses.
Advertising and Public Relations Costs
•
Comment: Current paragraph 37,Public information service costs, should be combined with the
"Advertising" paragraph to be consistent with other OMB cost principles in Circulars A-21 and A-87.
Response: The commenter is correct. The treatment of public information service costs is now addressed in
revised paragraph 1, Advertising and public relations costs. Current paragraph 37 is deleted.
Comment: Clarify the types of activities that are allowable as public relations costs.Public relations costs
to carry out certain functions, such as legitimate program outreach, that are required under sponsored
programs and contracts should be allowable.
Response: The Circular is revised to clarify that certain public relations costs for the purpose of
communicating specific activities related to the sponsored programs to the public or the press are allowable
costs. When they are necessary for program outreach effort as required by sponsored programs,public
relations costs are allowable. Costs of advertising and public relations incurred solely to promote the
organization are unallowable. •
Comment: Clarify whether advertising media costs such as radio and television are allowable.
Response: As long as the public relations costs are specifically required by the sponsored programs or are
related to the promotion of sponsored programs, any reasonable advertising media,including magazines,
newspapers,radio, television, direct mail, exhibits, and the like,can be used and its costs are allowable.
See paragraph l.a.
Comment: Community relation costs should be allowable as part of program outreach effort for Federal
sponsored programs.
Response: Community relations are defined in subparagraph l.b as "those activities dedicated to maintain
the image of the organization or promoting understanding and favorable relations with the community or
public at large or any segment of the public." Costs related to community relations are allowable when the
costs are required or necessary to the performance of the sponsored programs.
Organization-furnished automobiles for personal use
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st rate proposals.
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Federal agencies and/or governmental units in connection with the negotiation
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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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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Comment: For security and economic reasons, non-profit organizations often furnish automobiles and
housing for its personnel working on Federal projects (e.g., overseas projects sponsored by the U.S.
Agency for International Development or the U.S. State Department). These costs should be allowable as
direct costs.
Response: The Circular is revised to allow these costs when they are necessary to perform the Federal
projects, particularly the overseas sponsored projects with prior approval by the Federal awarding agency.
These costs are allowable only as direct costs to the Federal projects, and not as fringe benefit or indirect
costs.
Comment: The Circular should specify which types of automobiles are allowable or unallowable (e.g., cars,
vans, trucks and buses).
Response: The types of automobiles are irrelevant for the purpose of determining the allowability of
automobile costs. Rather; the determinant factors should be whether the automobile costs are reasonable
and necessary for the performance of the Federal projects and authorized by the Federal awarding agency.
Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements
•
Comment: Current paragraph 35.d,Professional service costs, should be combined with new paragraph 10.
Response: OMB agrees. Current paragraph 35.d is deleted. Professional service costs related to defense of
antitrust suits,prosecution of claims against the Federal Government and patent infringement litigation are
discussed in new paragraph 10. Professional service costs incurred for organization and reorganization.are
discussed in paragraph 31, Organization costs.
•
Comment: Clarification is needed as to when legal costs related to claims, appeals or proceeding become
unallowable. Commenters noted that Federal agencies are inconsistent in the determination of the
allowability of legal costs as one agency would allow legal costs up to the point where the case goes out of
the Federal agency appeal process and to the courts, whereas other agencies would only allow legal costs
through the first phase of appeals within the Federal agency.
Response: The policy makes unallowable legal and related costs for either defending against claims made
by the Federal Government or prosecuting claims against the Government. As such,once a final
management decision letter is issued by the agency(for example, a disallowance letter), all legal and
related costs are unallowable from that point forward. Unallowable costs would include claims and
defenses pursued through agencies' formal appeal procedures such as administrative law judges and agency
appeal boards. Note that legal and related costs may be allowable if the non-profit organization's position is
sustained by the administrative appeal process or an agreement is reached between the organization and the
Federal Government (see subparagraghs 10.b, 10.c, 10.d and 10.e). This revisionis consistent with the
language contained in OMB Circular A-21, "Cost Principles for Educational Institutions."
Comment: Some commenters objected to the proposed 80 percent limitation on reimbursement when the
institution is found innocent.
Response: The proposed revision was retained because it provides consistency with procurement contracts.
This limitation is based on the statutory language of Public Law 100-700,Major Fraud Act of 1988,
November 19, 1988 (41 U.S.C., 256 (k)(5)), which only allows recovery of 80 percent of the legal costs.
0121/00 2:14 PM
'63
azardous 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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Comment: Legal expenses to defend against lawsuits brought by a foreign government for violation of that
country's law should be allowable.
Response: The Circular is revised in subparagraph 10.d to authorize Federal agencies to allow legal -
expenses to defend against lawsuits brought by a foreign government for violation of its law when such
costs were necessary or were direct results of the performance of Federal sponsored programs. The same
authorizations apply for legal costs for defense against lawsuits brought by state or local governments.
Comment: Legal fees to defend against lawsuits filed by former employees for termination or by
subrecipients should be allowable.
Response: Legal fees incurred in defense of lawsuits not brought by a Federal, State, local or foreign
government,except when the suits are brought by former employees under Section 2 of the Major Fraud
Act of 1988 (Pub. L. 100-700), are allowable.
Housing and living expenses
•
•
Comment: For security and economic reasons, non-profit organizations often furnish automobiles and
housing for its personnel working on overseas ese costs shouldbe as Federal (e.g.,
overseas
pro di
rect pcons.red by the
U.S. Agency for International Development)
Response: As previously noted(in the discussion of automobiles), the Circular is revised to allow these
costs when they are nececsoary sore allowable onlerform the yas dl irect costs to the Federal prorojects and when they are jpts,�and not as fringed by the e
awarding agency. These
benefit or indirect costs.
•
Insurance
Comment: General and casualty liability insurance costs for organization's directors and administrators
should be allowable.
Response: General and casualty liability insurance costs for organization's directors.and administrators are
allowable, subject to limitations, as described in subparagraph 22.a.(2).New subparagraph 22.a.(2).f,
Insurance against defects,prohibits the reimbursement of costs against Federally sponsored awards for
product (or services) liability insurance costs.
Comment:Medical liability insurance costs for participants in Federal training programs should be
allowable.
Response: Medical liability insurance costs associated with participants in Federal training programs are
allowable to Federal programs as direct costs.
Comment: Malpractice insurance costs for physicians should be direct charged to Federal programs while
malpractice insurance costs for nurses or laboratory assistants, which are immaterial in most cases,should
be charged as indirect costs.
Response: Subparagraph B.2 of Attachment A provides that when a direct cost is of minor amounts, it may
be treated as an indirect cost for reasons of practicality and efficiency, provided that the accounting
treatment for such cost is consistently applied to all final cost objectives. Therefore, when malpractice
insurance costs for nurses or lab technicians are immaterial in relation to its effect on the overall indirect
6/21/00 2:34 PM
5 of 63
ovides consistency with procurement contracts.
This limitation is based on the statutory language of Public Law 100-700,Major Fraud Act of 1988,
November 19, 1988 (41 U.S.C., 256 (k)(5)), which only allows recovery of 80 percent of the legal costs.
0121/00 2:14 PM
'63
azardous 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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cost rates of the organization, they may be treated as indirect costs.
Memberships
Comment: Membership costs in civic and community organizations should be allowable.
Response: Membership costs are allowable for business.and professional organizations. The Circular is
further revised to allow membership costs in civic and community organizations when associations with
these organizations are essential to the performance of the Federal programs (as an outreach function).
These membership costs must be approved by the Federal cognizant agency.
Comment: Costs of membership in organizations that lobby should be unallowable.
•
Response: Paragraph 25 of the Circular disallows lobbying costs. Membership dues to lobbying
organizations are therefore unallowable. The unallowable portion of membership dues is determined by the
percentage of lobbying activities versus other allowable activities of the lobbying organization.
Selling or Marketing of Goods and Services
Comment: Clarification is needed for what types of activities are considered to be the selling or marketing
of goods and services. •
Response: Selling or marketing of goods and services generally include an organization's efforts to market
the organization's products or services such as through advertising, organizational image enhancement,
market planning and direct selling. Direct selling efforts are those acts or actions used to induce particular
customers to purchase particular products or services of•the organization. The allowability provisions for
advertising costs are described in paragraph 1.
Comment: The guidelines for selling or marketing of goods and services should be consistent with those in
FAR 31.205.38(c)(1).
Response: FAR 31.205.38(c)(1) allows direct selling costs at commercial contractors if they are reasonable
in amount. By contrast to the commercial contract context, direct selling costs are generally not considered
to be necessary costs for the performance of Federal sponsored programs by non-profit organizations. In
those cases where they are essential for certain Federal sponsored programs, these costs can be charged as
direct costs to the Federal sponsored programs if they are approved by the Federal awarding agency.
•
Comment: Given that the Bayh-Dole Act encouraged technology transfer, selling or marketing costs of
goods or services should be allowable costs. At the minimum,these costs should be allowable as direct
costs to the Federal projects.
Response: The Circular is revised to allow selling or marketing costs as direct costs to some Federal
sponsored programs when approved by the Federal awarding agency.
Severance Pay
Comment: Early retirement benefits should be allowable costs.
Response: Early retirement benefit costs are allowable costs, subject to limitations, and are discussed in
subparagraph 6.f, Fringe Benefits, along with other forms of fringe benefits. Paragraph 49, Severance Pay,
)f ri3 6/21/00 2:34 PM
d to all final cost objectives. Therefore, when malpractice
insurance costs for nurses or lab technicians are immaterial in relation to its effect on the overall indirect
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5 of 63
ovides consistency with procurement contracts.
This limitation is based on the statutory language of Public Law 100-700,Major Fraud Act of 1988,
November 19, 1988 (41 U.S.C., 256 (k)(5)), which only allows recovery of 80 percent of the legal costs.
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'63
azardous 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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3 Circular A-122- http://www.whttenouse.gov/omb/circulars'aI221a122:htn:1
deals only with severance policy, i.e.,dismissal, and the reimbursement of its costs.
Comment: Guidelines for costs of severance pay to foreign nationals in excess of customary or prevailing
practices should be consistent with section 2151 of the Federal Acquisition Streamlining Act of 1994
(FASA).
Response: OMB agrees. The Circular is revised to be consistent with FASA guidelines for severance pay to
foreign nationals in excess of customary or prevailing practices. As a result, the Federal awarding agency
may allow these costs when they are necessary for the performance of the Federal sponsored programs.
Trustees' Travel
Comment: Several commenters opposed the proposal to disallow trustees'travel costs citing the difficulty
of retaining or obtaining members to serve voluntarily on the Board of Trustees(or Directors) of a
non-profit organization, if Board members have to pay for their own travel expenses to attend Board
meetings. The commenters added that since serving on a non-profit organization's Board is often not as
prestigious and desirable as serving on a University's Board(where trustees' travel costs are unallowable
under Circular A-21), non-reimbursement of the travel costs would inhibit the recruitment of Board
members. •
Response: OMB concurs that disallowing the reimbursement of trustees' travel costs could inhibit the
recruitment of qualified Board members(particularly at smaller non-profit organizations), thereby
hampering the operations of a non-profit organization. OMB also recognizes that trustees' travel costs are
reasonable and necessary business costs. As a result,trustees' travel costs remain allowable,
Comment: Trustees' travel costs should be allowable if they are reasonable. Some suggested tests for
reasonableness of trustees'travel costs are: limit number of allowed trips per year, restriction of trips to
organization's principal place of business or reasonable surroundings,distinction between scheduled Board
meetings and emergency Board meetings, and disallowance of first-class airfare travels.
Response: All costs charged to Federal projects must satisfy a reasonableness test. Although some of the
suggested reasonableness tests appear to be good, OMB does not believe it is necessary at this time to
impose specific restrictions on trustees'travel expenses.The reasonableness of a particular travel expense
remains at the judgement of Federal negotiators.
Comment: At Head Start organizations, some Trustee members are first sent for training in the operations
of a Head Start program. These travel costs related to training should be allowable.
Response: Travel costs related to training and education are allowable, subject to limitations, and are
addressed in paragraph 53 of the Circular, Training and education costs.
Comment: At Head Start organizations, there often are several advisory boards in addition to the Board of
Trustees (or Directors). These advisory boards are involved in day-to-day operations of the organizations
and often incur travel costs. Are these costs subject to the same restrictions as trustees' travel?
Response: Travel costs for members.of advisory groups are allowable, subject to the limitations in
paragraph 55, Travel costs.
Multiple Allocation Basis(MAB)
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7.3163
of 1988,
November 19, 1988 (41 U.S.C., 256 (k)(5)), which only allows recovery of 80 percent of the legal costs.
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'63
azardous 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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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e y
Comment: The multiple allocation method for calculating indirect costs rates is much more complicated
and burdensome than the simplified method and it will cost non-profit organizations much more to prepare
the indirect cost proposal. Several commenters recommended the flexibility of using one of the three
different allocation methods as they are currently described in the Circular. The multiple allocation basis
(MAB)should remain an optional allocation methodology rather than a required methodology for certain
organizations.
Response: The use of MAB for major non-profit organizations promotes consistency in the calculation and
the reporting of indirect costs. It would facilitate the accumulation of indirect cost data by cost components
(i.e., facilities and administration) and provide comparable rates between major research non-profit
organizations and universities.'However, OMB recognizes that a conversion to MAB may require some
substantial changes in the organization's accounting system and that MAB is not practical for
single-function organizations. Therefore, the Circular continues to allow non-profit organizations to use
any of the current three allocation methodologies.
Comment: Several commenters suggested raising the threshold for the requirement to $25 million in direct
Federal funding. Several commenters also suggested an exemption from this requirement for
single-function organizations regardless of Federal funding levels.
•
Response: The Circular is revised to allow the use of the current three allocation methodologies for all
non-profit organizations. For organizations that receive more than $10 million in direct Federal funding, a
breakout of indirect costs into two components, facilities and administration, is required regardless of the
selected allocation methodology.
Comment: The allocation methodology for general administration under MAB on the basis of modified
total direct costs conflicts with the required methodology under Cost Accounting Standard(CAS) 410
applicable to contracts using the salaries and wages basis. One commenter suggested that a fully
CAS-covered non-profit organization be exempted from the MAB requirement.
Response: MAB is not a requirement for non-profit organizations and remains one of the three available
methodologies in the Circular for computing indirect costs. In addition, CAS-covered non-profit
organizations should continue to follow CAS with respect to the measurement,assignment and allocation
of costs.
Comment: The revision should clarify that the modified total direct cost base should only include the first
$25,000 of a subcontract regardless of the period during which the project is started(consistent with OMB
Circular A-21).
Response: The modified total direct cost base, described in subparagraph-D.3.f of the(Circular,includes the
first $25,000 of each subgrant or subcontract regardless of the period covered by the subgrant or
subcontract. Subgrant or subcontract costs above$25,000 shall be excluded from the modified total direct
cost base. For example, for a$300,000 subgrant that lasts three years,only the first$25,000 incurred on the
award should be included in the modified total direct cost base.
Administrative Cap of 26 percent
Comment: Most commenters strongly opposed the 26 percent administrative cap stating that such
limitation on cost reimbursement is arbitrary, capricious, and unnecessary. Some argued that a cap would
be financially disastrous to non-profit organizations because they receive most of their funding from
Federal sources (unlike universities). A detailed analysis is urged to determine the average administrative
3163 6/21/00 2:34 PM
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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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MA:
circularA-122 ,N.,,www.wuuo„�,. ..�..,,.,....,._.._...WW.............�.,,,,,
costs applicable to non-profit organizations, if an administrative cap is to be implemented at non-profit
organizations.
Response: Based on the comments against the implementation of an administrative cap at non-profit
organizations, OMB defers the consideration of establishing any administrative cap until better data on
•
indirect costs.at non-profit organizations can be collected. If OMB believes that an administrative cap
should be implemented, it would be proposed in a subsequent notice.
Other
Comment: Attachment C of the Circular should be updated since a few listed organizations no longer exist.
Response: OMB agrees. Attachment C is updated to delete those organizations that no longer exist or are
no longer exempted from OMB Circular A-122.
Franklin D. Raines
Director
Attachments A, B and C of Circular A-122 are revised as follows:
A. Attachment A .
1. Add subparagraph 3 to paragraph C ("Indirect Costs").
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.
2. Add subparagraph 2.e to paragraph D.
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. Replace subparagraph D.3 with the following:
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.
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9 of 63
of the(Circular,includes the
first $25,000 of each subgrant or subcontract regardless of the period covered by the subgrant or
subcontract. Subgrant or subcontract costs above$25,000 shall be excluded from the modified total direct
cost base. For example, for a$300,000 subgrant that lasts three years,only the first$25,000 incurred on the
award should be included in the modified total direct cost base.
Administrative Cap of 26 percent
Comment: Most commenters strongly opposed the 26 percent administrative cap stating that such
limitation on cost reimbursement is arbitrary, capricious, and unnecessary. Some argued that a cap would
be financially disastrous to non-profit organizations because they receive most of their funding from
Federal sources (unlike universities). A detailed analysis is urged to determine the average administrative
3163 6/21/00 2:34 PM
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. Clean Air 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/a110.html 6/23/2006
dder 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 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
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)M13 Circular A-122 http://www.whitehouse.gov/omb/circulars/a122ia122.himl
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 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:
(I) 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 I 1 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, fund raising, and investment
management costs").
(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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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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 asanengineering utility study) shall not be used to determine and allocate the
indirect costs to sponsoredawards.
(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 users of
the space) shall be treated as follows.The cost of each jointly used unit of space shall be allocated to the
benefitting functions on the basis of:,
(i)the employees and other users on a MI-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
6/21/00 2:34 PM
I I of 63
ct 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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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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.
B. Attachment B
Revise the following cost items in Attachment B to Circular A-122 ("Selected Items of Cost").
1. Revise the Table of Contents for Attachment B to read: •
1. Advertising and public relations costs
2. Alcoholic beverages
3. Bad debts •
4. Bid and proposal costs (reserved)
5. Bonding costs
6. Communication costs •
-
7. Compensation for personal services
8. Contingency provisions
9. Contributions
10. Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringement
11. Depreciation and use allowances
12. Donations
13. Employee morale, health, and welfare costs and credits
6/21/00 2:34 PM
12ui'63
ive 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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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•
II iT i,ic•alar A•12.2.• http://www.whitehouse.gov/omb/circulars/a122/a122.httid
14. Entertainment costs
15. Equipment and other capital expenditures
16. Fines and penalties
17. Fringe benefits
18. Goods or services for personal use
19. Housing and personal living expenses
20. Idle facilities and idle capacity
21. Independent research and development (reserved)
22. Insurance and indemnification
23. Interest, fund raising, and investment management costs
24. Labor relations costs
25. Lobbying costs
26. Losses on other awards
27. Maintenance and repair costs
28. Materials and supplies
29. Meetings and conferences •
30. Memberships, subscriptions, and professional activity costs
31. Organization costs •
32. Overtime, extra-pay shift, and multi-shift premiums
33. Page charges in professional journals
34. Participant support costs
35. Patent costs
36. Pension plans
37. Plant security costs
38. Pre-award costs •
39. Professional service costs
40. Profits and losses on disposition of depreciable property or other capital assets
41. Publication and printing costs
42. Rearrangement and alteration costs
43. Reconversion costs
44. Recruiting costs
45. Relocation costs
46. Rental costs
47. Royalties and other costs for use of patents and copyrights
48. Selling and marketing •
49. Severance pay
50. Specialized service facilities
51. Taxes
52. Termination costs
53. Training and education costs
54. Transportation costs
55. Travel costs
56. Trustees •
2. Revise and retitle paragraph 1 to read:
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 programs, direct mail, exhibits,
n/21/00 2:34 PM
13 oi.63
essary 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.
B. Attachment B
Revise the following cost items in Attachment B to Circular A-122 ("Selected Items of Cost").
1. Revise the Table of Contents for Attachment B to read: •
1. Advertising and public relations costs
2. Alcoholic beverages
3. Bad debts •
4. Bid and proposal costs (reserved)
5. Bonding costs
6. Communication costs •
-
7. Compensation for personal services
8. Contingency provisions
9. Contributions
10. Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringement
11. Depreciation and use allowances
12. Donations
13. Employee morale, health, and welfare costs and credits
6/21/00 2:34 PM
12ui'63
ive 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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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and the like.
b. The term public relations includes community relations and means those activities dedicated to
maintaining the image of the 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 organization of obligations arising
under a sponsored award, when considered in conjunction with all other recruitment costs, as set forth in
paragraph 44 ("Recruiting costs");
•
(2) The procurement of goods and services for the performance of a sponsored award;
(3) The disposal of scrap or surplus materials acquired in the performance of a sponsored award except
when organizations are reimbursed for disposal costs at a predetermined amount in accordance with OMB
Circular A-110, Sec. .34, "Equipment"; or •
(4) Other specific purposes necessary to meet the requirements of the sponsored award. •
d. The only allowable public relations costs are: •
(1) Costs specifically required by sponsored awards; •
(2) Costs of communicating with the public and press pertaining to specific activities or accomplishments
which result from performance of sponsored awards(these costs are considered necessary as part of the
outreach effort for the sponsored awards); 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 to keep the public informed
on matters of public concern, such as notices of contract/grant awards, financial matters, etc.
e. Costs identified in subparagraphs c and d if incurred for more than one sponsored award or for both
sponsored work and other work of the organization, are allowable to the extent that the principles in
paragraphs B ("Direct Costs") and C ("Indirect Costs")of Attachment A 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 or other events related to fund raising or other organizational activities including:
(i) Costs of displays, demonstrations, and exhibits;
(ii) Costs of meeting rooms, hospitality suites, and other special facilities used in conjunction with shows
and other special events; and
(iii) Salaries and wages of employees or cost of services engaged in setting up and displaying exhibits,
making demonstrations, and providing briefings;
•of 63 6/21/00 2:34 PM
read: •
1. Advertising and public relations costs
2. Alcoholic beverages
3. Bad debts •
4. Bid and proposal costs (reserved)
5. Bonding costs
6. Communication costs •
-
7. Compensation for personal services
8. Contingency provisions
9. Contributions
10. Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringement
11. Depreciation and use allowances
12. Donations
13. Employee morale, health, and welfare costs and credits
6/21/00 2:34 PM
12ui'63
ive 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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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(3) Costs of promotional items and memorabilia, including models, gifts, and souvenirs;
(4) Costs of advertising and public relations designed solely to promote the organization.
3. Renumber current paragraphs 2 through 8 as paragraphs 3 through 9, respectively.
4. Add the following new paragraph 2:
2. Alcoholic beverages. Costs of alcoholic beverages are unallowable.
5. In paragraph 7 ("Compensation for personal services"), as renumbered above in item 3, rename the
current subparagraph g("Pension costs"), as subparagraph h. Add a new subparagraph g:
g. 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.
6. Renumber current paragraphs 9 through 15 as paragraphs 11 through 17, respectively.
7. Add new paragraph 10:
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
6/21/00 2:34 PM
5 of 63
4. Bid and proposal costs (reserved)
5. Bonding costs
6. Communication costs •
-
7. Compensation for personal services
8. Contingency provisions
9. Contributions
10. Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringement
11. Depreciation and use allowances
12. Donations
13. Employee morale, health, and welfare costs and credits
6/21/00 2:34 PM
12ui'63
ive 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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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iMUt IT -ILL http://www.whitehouse.gov/omb/circulars/a122/a122.html:
ti
failure to comply with, a Federal, State, local or foreign statute or regulation by the organization (including
its agents and employees), and (2) results in any of the following dispositions:
(a) In a criminal proceeding, a conviction.
(b) In a civil.or administrative proceeding involving an allegation of fraud or similar misconduct, a
determination of organizational liability.
(c) In the case of any civil or administrative proceeding, the imposition of a monetary penalty.
(d) A final decision by an appropriate Federal official to debar or suspend the organization, to rescind or
void an award, or to terminate an award for default by reason of a violation or failure to comply with a law
or regulation.
(e) A disposition by consent or compromise, if the action could have resulted in any of the dispositions
described in (a), (b), (c) or(d).
(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.
ui'63 6/21/002:34 PM
11. Depreciation and use allowances
12. Donations
13. Employee morale, health, and welfare costs and credits
6/21/00 2:34 PM
12ui'63
ive 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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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fi L.ircdlar A-I22
;r.
f. Costs incurred by the organization in connection with the defense of suits brought by its employees or
ex-employees under section
sach mployee)or Fraud Act of 1988 whole, where the organPzation wasub. L. 0 fo�nd), iliablafogsettled the sat�e f all
relief necessary to m
unallowable.
g. Costs of legal, accounting, and consultant services, and related costs, incurred in connection with
defense against Federal Government n Government,ase ra appeals,
antitrust suits, or the prosecution of claims or
appeals against the Federal
h. Costs of legal, accounting ltant services,unless otherwise dprovided for costs,
inincurred
the sponsored awards.with patent
infringement litigation, are unallowable
i. Costs which may be unallowable under this
paragraph, luding directly Duringche pendencyaof any proceeding
ted costs, shall be
segregated and accounted for by the organization separately.
covered by subparagraphs b and f, the Federal
the Federal Governmentt shlaell��erallly withhold Governmentmay provide for costs.
However, if in the best interests ofeements by
conditional payment upon provision of
adequate other f the o tisiare subsequently deermined to be
the organization to repay all unallowable costs,plus interest,
iunallowable.
8. In paragraph 15 ("Equipment and other capital expenditures"), as renumbered in item 6 above, replace
subparagraphs 15.a.(1) and 15.b.(2) to read:
15.a.(1) "Equipment" means an article of nonexpendable,tangible personal property having a useful life of
level
more than one year and an acquisition cost chal statement purposes,ich equals or exceeds tor(b) $5000he lesser of t The u)the namortizaed portiontion
established by the organization for the finan
of any equipment written off as a result owan esiore in depreciationtion levels may be on the equipment,or by amortizing the continuing
to claim the otherwise allowable use al
amount to be written off over a period of years as negotiated with the Federal cognizant agency.
15.b.(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 awarding agency.
9. Renumber current paragraphs 16 through 36 as paragraphs 20 through 40, respectively.
10: Add new paragraph 18:
use of t
or
anization's
18. Goods or services for personal use.
W�ethersts f goods or services for the cost is reported aspaxablelincome oethegemployees.
employees are unallowable regardless o
11. Add new paragraph 19:
19. Housing and personal living expenses.
a. Costs of housing(e.g., depreciation, maintenance, utilities, fumishings, rent, etc.),housing allowances
and personal living expenses for/of the organization's officers income unallowablet the employees.nge These costs are enefit or indirect
costs regardless of whether the cost is reported as taxable
allowable as direct costs to sponsored awards when necessary for the performance of the sponsored award
and approved by awarding agencies.
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17 0(63
11. Depreciation and use allowances
12. Donations
13. Employee morale, health, and welfare costs and credits
6/21/00 2:34 PM
12ui'63
ive 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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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IB Circular A-122 http://www.whitehouse.gov/omb/circulars/a122/a122.html
b. The term "c,'Tcers" includes current and past officers and employees.
12:-: Add to paragraph 22.a.(2)("Insurance and indemnification"), as renumbered in item 9, subparagraphs
• (f) and (g):
•
(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.
13. Revise paragraph 30, as renumbered in item 9, to read:
30. Memberships, subscriptions and professional activity costs. .
•
a. Costs of the organization's membership in business, technical, and professional organizations are
allowable.
•
•
b. Costs of the organization's subscriptions to business, professional, and technical periodicals are
allowable..
c. Costs of meetings and conferences, when the primary purpose is the dissemination of technical
information, are allowable. This includes costs of meals, transportation, rental of facilities,.and other items
incidental to such meetings or conferences.
d. Costs of membership in any civic or community organization are allowable with prior approval by
Federal cognizant agency.
e. Costs of membership in any country club or social or dining club or organization are unallowable.
14. Delete subparagraph 39.d, as renumbered in item 9. •
15. Delete current paragraph 37 ("Public service costs").
16. Renumber current paragraphs 38 through 44 as paragraphs 41 through 47, respectively.
17. Revise paragraph 44, as renumbered in item 16, to read:
44. 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
63
6/21/002:34 PM
gardless o
11. Add new paragraph 19:
19. Housing and personal living expenses.
a. Costs of housing(e.g., depreciation, maintenance, utilities, fumishings, rent, etc.),housing allowances
and personal living expenses for/of the organization's officers income unallowablet the employees.nge These costs are enefit or indirect
costs regardless of whether the cost is reported as taxable
allowable as direct costs to sponsored awards when necessary for the performance of the sponsored award
and approved by awarding agencies.
5/21/00 2:34 PM
17 0(63
11. Depreciation and use allowances
12. Donations
13. Employee morale, health, and welfare costs and credits
6/21/00 2:34 PM
12ui'63
ive 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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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nttp:// ww.w"uc.Louse.gov/omo/nrcularyallllalzl.h
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 director 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.
18. Renumber current paragraphs 45 through 51 as paragraphs 49 through 55, respectively.
19. Add new paragraph 48:
48. Selling and marketing. Costs of selling and marketing any products or services of the organization.
(unless allowed under paragraph 1 as allowable public relations costs) are unallowable. These costs,
•
however, are allowable as direct costs,with prior approval by awarding agencies, when they are necessary
for the performance of Federal programs.
20. Add new subparagraphs c, d and e to paragraph 49 ("Severance pay"), as renumbered in item 18, as
follow:
•
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.
21. Add new paragraph 56:
56. 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 55.
C. Attachment C
6/21/00 2:34 PM
19 of 63
wards when necessary for the performance of the sponsored award
and approved by awarding agencies.
5/21/00 2:34 PM
17 0(63
11. Depreciation and use allowances
12. Donations
13. Employee morale, health, and welfare costs and credits
6/21/00 2:34 PM
12ui'63
ive 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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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✓ y `� "` http://www.whitehouse.gov/omb/circulars/a122/a122.htm1
• 1
l. Delete the following organizations from Attachment C. These organizations either no longer exist or are
no longer exempted from complying with Circular A-122.
• Associated Universities, Incorporated, Washington, D.C.
•
• Associated Universities for Research and Astronomy, Tucson, Arizona
• Center for Energy and Environmental Research (CEER), (University of Puerto Rico),
Commonwealth of Puerto Rico
• Comparative Animal Res
earch Laboratory(CARL), (Un
iversity(Unl erslty of Tennessee), Oak Ridge,
Tennessee
• Institute of Gas Technology, Chicago, Illinois
• Montana Energy Research and Development Institute, Inc., (MERDI), Butte, Montana
• Project Management Corporation, Oak Ridge, Tennessee
• Sandia Corporation, Albuquerque, New Mexico
• Universities Corporation for Atmospheric Research, Boulder, Colorado
2. Change Argonne Universities Association, Chicago, Illinois to Argonne National Laboratory, Chicago, .
Illinois.
3. Change the Iocation of the Institute for Defense Analysis in Virginia from Arlington to Alexandria.
4. Replace Midwest Research Institute, Headquartered in Kansas City,Missouri to National Renewable
Energy Laboratory, Golden, Colorado.
D. A recompilation of the entire Circular A-122, with all its amendments, follows:
CIRCULAR NO. A-122
Revised
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
•
'63
6/21/00 2:J4 PM
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.
21. Add new paragraph 56:
56. 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 55.
C. Attachment C
6/21/00 2:34 PM
19 of 63
wards when necessary for the performance of the sponsored award
and approved by awarding agencies.
5/21/00 2:34 PM
17 0(63
11. Depreciation and use allowances
12. Donations
13. Employee morale, health, and welfare costs and credits
6/21/00 2:34 PM
12ui'63
ive 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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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•
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 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
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12ui'63
ive 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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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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
I. General
2. Simplified allocation method
6163
6/21/00 2:34 PM
ndian 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 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
6/21/00 2:34 PM
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12ui'63
ive 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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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3. Multiple allocation base method
4. Direct allocation method
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.
6/21/002:34 PM
23 of63
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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 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
6/21/00 2:34 PM
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6/21/00 2:34 PM
12ui'63
ive 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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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vlB Circular A-I22 http://www.whitehouse.gov/omb/circulars/a122/ai22.html
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 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."
4 of 63 6/2 r/00 2:34 PM
t, 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
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21 ofG3
13. Employee morale, health, and welfare costs and credits
6/21/00 2:34 PM
12ui'63
ive 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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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�.ucwai
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 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,
6/2.1/00 2:27 PM
:S of!3
n
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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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fundraising costs in paragraph 23 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
of 63 6/21/O0 2:27 PM
rganization 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,
6/2.1/00 2:27 PM
:S of!3
n
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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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ar+urcutarA-12t ,.,,rr ...._..- _._ .«........
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 34 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).
6/21/00 2:27 PM
27 61.63
tly 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,
6/2.1/00 2:27 PM
:S of!3
n
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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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,1B Circular A-I22 http://www.whitehouse.gov/omb/circulars/aI22/a122.html
1
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 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, fundraising, and investment
management costs").
(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
d'63 6/21/00 2:27 PM
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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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iv1U l',IfCUlar LL
http:i/ ww.wnuenouse.gov/omb/ctrculars/aI22/aI22.h,rni
H-I
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 users of
the space) shall be treated as follows. The cost of each jointly used unit of space shall be 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.
6/21/00 2:27 PM
29 0163
ject supplies, project publication, telephone toll charges, computer costs,
travel costs, and specialized services costs shall be treated as direct costs wherever identifiable to a
d'63 6/21/00 2:27 PM
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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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•
IB Circular A-122 http://www.whitehouse.gov/omb/circulars'a122/a-22.html
ti
(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.
•
(l) 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 if. 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
6/21/00 2:27 PM
10.63
herever identifiable to a
d'63 6/21/00 2:27 PM
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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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of facilities, telephone expenses, and the like are prorated individually as direct costs to each category and
to 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 Council,,incpohe Natrting oonal Assembly of Volu and
ntaryWelfare
HealthO and Social issuedns Welfare
jointlyby the
National Health
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.
orz Iroo 2:27 PM
31 of63
1
)other direct functions(including projects
performed under Federal awards). Joint costs, such as depreciation, rental costs, operation and maintenance
6/21/00 2:27 PM
10.63
herever identifiable to a
d'63 6/21/00 2:27 PM
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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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)MB Circular A-122 hrtp://www.whitehouse.gov/omb/circulars/a122/a122.html 1
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 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 of 63 6/21/00 2:27 PM
irect 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.
orz Iroo 2:27 PM
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1
)other direct functions(including projects
performed under Federal awards). Joint costs, such as depreciation, rental costs, operation and maintenance
6/21/00 2:27 PM
10.63
herever identifiable to a
d'63 6/21/00 2:27 PM
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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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Its l.trcular A-I LL ,................_.. -
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. Alcoholic beverages •
3. Bad debts
4.Bid.and proposal costs (reserved)
5. Bonding costs
6. Communication costs
7. Compensation for personal services
8. Contingency provisions
9. Contributions andpatent infringement
10. Defense and prosecution of criminal and civil proceedings, claims, appealsg
11. Depreciation and use allowances
12. Donations
13. Employee morale, health, and welfare costs and credits
14. Entertainment costs
15. Equipment and other capital expenditures
16. Fines and penalties •
17. Fringe benefits
18. Goods or services for personal use
19. Housing and personal living expenses
20. Idle facilities and idle capacity
21. Independent research and development(reserved)
22. Insurance and indemnification
23. Interest, fund raising, and investment management costs
24. Labor relations costs
25. Lobbying
26. Losses on other awards
27. Maintenance and repair costs
28. Materials and supplies
29. Meetings and conferences
30. Memberships, subscriptions, and professional activity costs
31. Organization costs
32. Overtime, extra-pay shift, and multi-shift premiums
33. Page charges in professional journals
34. Participant support costs
35. Patent costs
36. Pension plans
37. Plant security costs
38. Pre-award costs
6/21/00 2:27 PM
33 61.63
nths 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 of 63 6/21/00 2:27 PM
irect 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.
orz Iroo 2:27 PM
31 of63
1
)other direct functions(including projects
performed under Federal awards). Joint costs, such as depreciation, rental costs, operation and maintenance
6/21/00 2:27 PM
10.63
herever identifiable to a
d'63 6/21/00 2:27 PM
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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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1E3 CircularA-122 http://www.whitehouse.gov/omb/circulars/a122/aI22.html
1
39. Professional service costs
40. Profits and losses on disposition of depreciable property or other capital assets
41. Publication and printing costs
42. Rearrangement and alteration costs
41 Reconversion costs
44. Recruiting costs
45. Relocation costs
46. Rental costs
47. Royalties and other costs for use of patents and copyrights •
48. Selling and marketing
49. Severance pay
50. Specialized service facilities
51. Taxes
52. Termination costs
53. Training and education costs
54. Transportation costs
55. Travel costs
56. Trustees
ATTACHMENT B
Circular No. A-122
SELECTED ITEMS OF COST
Paragraphs 1 through 56 provide principles to be applied in establishing the allowability of certain items
of cost. These principles apply whether a cost is treated as direct or indirect. Failure to mention a particular
item of cost is not intended to imply that it is unallowable; rather, determination as to allowability in each
case should be based on the treatment or principles provided for similar or related items of cost.
1. Advertising and public relations costs.
a. The term advertising costs means the costs of advertising media and corollary administrative costs.
Advertising media include magazines, newspapers, radio and television programs, direct mail, exhibits,
and the like.
b. The term public relations includes community relations and means those activities dedicated to
maintaining the image of the 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 organization of obligations arising
under a sponsored award, when considered in conjunction with all other recruitment costs, as set forth in
paragraph 44 ("Recruiting costs");
(2)The procurement of goods and services for the performance of a sponsored award;
(3) The disposal of scrap or surplus materials acquired in the performance of a sponsored award except
when organizations are reimbursed for disposal costs at a predetermined amount in accordance with OMB
Circular A-110, Sec. .34, "Equipment": or
)163 0/21/002:27 PM
sed 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 of 63 6/21/00 2:27 PM
irect 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.
orz Iroo 2:27 PM
31 of63
1
)other direct functions(including projects
performed under Federal awards). Joint costs, such as depreciation, rental costs, operation and maintenance
6/21/00 2:27 PM
10.63
herever identifiable to a
d'63 6/21/00 2:27 PM
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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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MH Circular A-122
nup.i w..'w.wnttcnouac.guvqutno'cIrcuiarsiai22!aI22.ht.,,I
•
(4) Other specific purposes necessary to meet the requirements of the sponsored award.
d. The only allowable public relations costs are:
(1) Costs specifically required by sponsored awards;.
(2) Costs of communicating with the public and press pertaining to specific activities or accomplishments
which result from performance of sponsored awards(these costs are considered necessary as part of the
outreach effort for the sponsored awards); 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 to keep the public informed
on matters of public concern, such as notices of contract/grant awards, financial matters, etc.
e. Costs identified in subparagraphs c and d if incurred for more than one sponsored award or for both
sponsored work and other work of the organization,are allowable to the extent that the principles in
paragraphs B ("Direct Costs") and C ("Indirect Costs") of Attachment A 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;
organizational activities including:
'n or other g
(2) Costs of meetings or other events related to fund raising
s demonstrations, and exhibits;
(i) Costs of displays,
s hospitality suites, and other special facilities used in conjunction with shows
(ii) Costs of meeting rooms, p yP
and other special events; and
(iii) Salaries and wages of employees or cost of services 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 organization.
2. Alcoholic beverages. Costs of alcoholic beverages are unallowable.
3. Bad debts. Bad debts, including losses(whether actual or estimated) arising from uncollectible accounts
and other claims,related collection costs, and related legal costs, are unallowable.
4. Bid and proposal costs. (reserved)
5. 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 organization. They arise also in instances where the
organization requires similar assurance. Included are such bonds as bid,performance, payment, advance
payment. infringement,and fidelity bonds.
6/21/00 2:27 PM
35 of 63
itable 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 of 63 6/21/00 2:27 PM
irect 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.
orz Iroo 2:27 PM
31 of63
1
)other direct functions(including projects
performed under Federal awards). Joint costs, such as depreciation, rental costs, operation and maintenance
6/21/00 2:27 PM
10.63
herever identifiable to a
d'63 6/21/00 2:27 PM
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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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MB Circular A-122 http://www.whitehousc.gov/omb/circulars/a 122/a t 22.himl
b. Costs of bonding required pursuant to the terms of the award are allowable.
c. Costs of bonding required by the 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.
6. Communication costs. Costs incurred for telephone services, local and long distance telephone calls,
telegrams, radiograms, postage and the like are allowable.
7. 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
6 of 63 6/21/00 2:27 PM
st 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 of 63 6/21/00 2:27 PM
irect 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.
orz Iroo 2:27 PM
31 of63
1
)other direct functions(including projects
performed under Federal awards). Joint costs, such as depreciation, rental costs, operation and maintenance
6/21/00 2:27 PM
10.63
herever identifiable to a
d'63 6/21/00 2:27 PM
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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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vI U i_IrCutar A-t LL
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. 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.
g. 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.
h. 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;
o/21/00 2:27 PM
27 0(03
the cognizant agency and the
non-profit organization, the dispute shall be resolved in accordance with the appeals procedures of the
cognizant agency.
i of 63 6/21/00 2:27 PM
irect 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.
orz Iroo 2:27 PM
31 of63
1
)other direct functions(including projects
performed under Federal awards). Joint costs, such as depreciation, rental costs, operation and maintenance
6/21/00 2:27 PM
10.63
herever identifiable to a
d'63 6/21/00 2:27 PM
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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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OMB Circular A-122
http://www.whitehouse.gov/omb/circulars%a 122/a 122.hcml
(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.
i. Incentive compensation. Incentive coinpensation 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.
j. Overtime, extra-pay shift, and multi-shift premiums. See paragraph 32.
k. Severance pay. See paragraph 49. •
1. Training and education costs. See paragraph 53.
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 report's 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.
o163 An1/M7 '17PM
b) The methods of cost allocation are not discriminatory;
o/21/00 2:27 PM
27 0(03
the cognizant agency and the
non-profit organization, the dispute shall be resolved in accordance with the appeals procedures of the
cognizant agency.
i of 63 6/21/00 2:27 PM
irect 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.
orz Iroo 2:27 PM
31 of63
1
)other direct functions(including projects
performed under Federal awards). Joint costs, such as depreciation, rental costs, operation and maintenance
6/21/00 2:27 PM
10.63
herever identifiable to a
d'63 6/21/00 2:27 PM
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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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t
(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.
(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 tern
"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.
8. 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
subparagraphs 7.f(3) and 22.a(2)(d); pension funds (see subparagraph 7.h); and reserves for normal
severance pay(see subparagraph 49.b(1)).
9. Contributions. Contributions and donations by the organization to others are unallowable.
la. 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.
ii/21/00 2:27 PM
39 of 63
upport for
charges to awards.
o163 An1/M7 '17PM
b) The methods of cost allocation are not discriminatory;
o/21/00 2:27 PM
27 0(03
the cognizant agency and the
non-profit organization, the dispute shall be resolved in accordance with the appeals procedures of the
cognizant agency.
i of 63 6/21/00 2:27 PM
irect 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.
orz Iroo 2:27 PM
31 of63
1
)other direct functions(including projects
performed under Federal awards). Joint costs, such as depreciation, rental costs, operation and maintenance
6/21/00 2:27 PM
10.63
herever identifiable to a
d'63 6/21/00 2:27 PM
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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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)NIB Circular A-122 http://www.whitehouse.gov/omb/circulars/aI22/a122.htrml
(5) Proceeding includes an investigation.
b. (1) Except as otherwise described herein, costs incurred in connection with any criminal, civil or
administrative proceeding(including filing of a false certification) commenced by the Federal Government,
or a State, local or foreign government, are not allowable if the proceeding: (1)relates to a violation of, or
failure to comply with, a Federal, State, local or foreign statute or regulation by the organization (including
its agents and employees), and (2)results in any of the following dispositions:
•
(a) In a criminal proceeding, a conviction.
(b) In a civil or administrative proceeding involving an allegation of fraud or similar misconduct, a
determination of organizational liability.
(c) In the case of any civil or administrative proceeding, the imposition of a monetary penalty.
(d) A final decision by an appropriate Federal official to debar or suspend the organization, to rescind or
void an award, or to terminate an award for default by reason of a violation or failure to comply with a law
or regulation. .
(e) A disposition by consent or compromise, if the action could have resulted in any of the dispositions
described in (a), (b), (c) or (d).
(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
PM
Iof(i3 Gn l/nh� '?�
charges to awards.
o163 An1/M7 '17PM
b) The methods of cost allocation are not discriminatory;
o/21/00 2:27 PM
27 0(03
the cognizant agency and the
non-profit organization, the dispute shall be resolved in accordance with the appeals procedures of the
cognizant agency.
i of 63 6/21/00 2:27 PM
irect 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.
orz Iroo 2:27 PM
31 of63
1
)other direct functions(including projects
performed under Federal awards). Joint costs, such as depreciation, rental costs, operation and maintenance
6/21/00 2:27 PM
10.63
herever identifiable to a
d'63 6/21/00 2:27 PM
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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
20 6/21/00 2:34 PM
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❑llPa/W JW.w MILL IIttCIIUUSe.g0V/U111U/CI(CUIdrS/L I LUU it,.th.ni
_il t.0 l:ll
• 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 allowances or depreciation. However, except as provided in subparagraph 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 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:
(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) Anyportion of the cost of buildings and equipment contributed by or for the organization in satisfaction
of a statutory matching requirement.
d. 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
6/2l/00 2:27 PM
41 0163
e shall be resolved in accordance with the appeals procedures of the
cognizant agency.
i of 63 6/21/00 2:27 PM
irect 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.
orz Iroo 2:27 PM
31 of63
1
)other direct functions(including projects
performed under Federal awards). Joint costs, such as depreciation, rental costs, operation and maintenance
6/21/00 2:27 PM
10.63
herever identifiable to a
d'63 6/21/00 2:27 PM
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
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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.1B Circular A-122 http://www.whitehouse.gov/omb/circulars/a122/a122.htm1
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, 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 six
and two-thirds percent equipment use allowance limitation.
e. 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. 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 e, 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. 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.
a. Services received.
(1) Donated or volunteer services may be furnished to an organization by professional and technical
personnel, consultants, and other skilled and unskilled labor. The value of these services is not
reimbursable either as a direct or indirect cost.
(2) The value of donated services utilized in the performance of a direct cost activity shall be considered in
the determination of the organization's indirect cost rate(s) and, accordingly,shall be allocated a
proportionate share of applicable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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(a) The aggregate value of the services is material;
(b) The services are supported by a significant amount of the indirect costs incurred by the organization;
(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.
(6)Fair market value of donated services shall be computed as follows:
•
(a) Rates for volunteer services. Rates for volunteers shall be consistent with those regular rates paid for
similar work in other activities of the.organization. In cases where the kinds of skills involved are not
found in other activities of the organization,the rates used shall be consistent with those paid for similar
work in the labor market in which the organization competes for such skills.
(b) Services donated by other organizations. When an employer donates the services of an employee,
these services shall be valued at the employee's regular rate of pay(exclusive of fringe benefits and indirect
costs), provided the services are in the same skill for which the employee is normally paid. If the services
are not in the same skill for which the employee is normally paid, fair market value shall be computed in
accordance with subparagraph (a).
•
b. Goods and space.
(1)Donated goods; i.e., expendable personal property/supplies, and donated use of space may be furnished
to an 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 Sec._.23 of Circular A-110. The value of the donations shall be determined in
accordance with Sec._.23 of 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 and credits. The costs of house publications, health or
first-aid clinics, and/or infirmaries, recreational activities, employees' counseling services, and other
expenses incurred in accordance with the organization's established practice or custom for the improvement
of working conditions, employer-employee relations, employee morale, and employee performance are
allowable. Such costs will be equitably apportioned to all activities of the 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.
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•} of63
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.
a. Services received.
(1) Donated or volunteer services may be furnished to an organization by professional and technical
personnel, consultants, and other skilled and unskilled labor. The value of these services is not
reimbursable either as a direct or indirect cost.
(2) The value of donated services utilized in the performance of a direct cost activity shall be considered in
the determination of the organization's indirect cost rate(s) and, accordingly,shall be allocated a
proportionate share of applicable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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NIB Circular A-122 http://www.whitehouse.gov/omb/circulars/a122/aI22.hcnr11
14. Entertaimnent costs. Costs of amusement, diversion, social activities, ceremonials, and costs relating
thereto, such as meals, lodging, rentals, transportation, and gratuities are unallowable (but see paragraphs
13 and 30).
15. Equipment and other capital expenditures.
a. As used in this paragraph, the following terms have the meanings set forth below:
(1) "Equipment" means an article of nonexpendable, tangible personal property having a useful life of more
than one year and an acquisition cost which equals or exceeds the lesser of(a)the capitalization level
established by the organization for the financial statement purposes, or(b) $5000. The unamortized portion
of any equipment written off as a result of a change in capitalization levels maybe 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 as negotiated with the Federal cognizant agency.
(2) Acquisition cost means the net invoice unit price of an item of 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 shall be included in or excluded from acquisition cost in accordance with the organization's •
regular written accounting practices.
(3) Special purpose equipment means equipment which is usable only for research, medical, scientific, or
technical activities. Examples of special purpose equipment include microscopes, x-ray machines, surgical
•
instruments, and spectrometers.
(4) General purpose equipment means equipment which is usable for other than research, medical,
scientific, or technical activities, whether or not special modifications are needed to make them suitable for
a particular purpose. Examples of general purpose equipment include office equipment and furnishings, air
conditioning equipment, reproduction and printing equipment, motor vehicles, and automatic data
processing equipment.
b. (1) Capital expenditures for general purpose equipment are unallowable as a direct cost except with the
prior approval of 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 awarding agency.
•
c. Capital expenditures for land or buildings are unallowable as a direct cost except with the prior approval
of the awarding agency.
d. 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.
e. Equipment and other capital expenditures are unallowable as indirect costs. However, see paragraph 1I
for allowability of use allowances or depreciation on buildings, capital improvements, and equipment.
Also, see paragraph 46 for allowability of rental costs for land, buildings, and equipment.
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
I'63 i/21/002:27 PM
depreciation method is followed, adequate
depreciation records indicating the amount of depreciation taken each period must also be maintained.
12. Donations.
a. Services received.
(1) Donated or volunteer services may be furnished to an organization by professional and technical
personnel, consultants, and other skilled and unskilled labor. The value of these services is not
reimbursable either as a direct or indirect cost.
(2) The value of donated services utilized in the performance of a direct cost activity shall be considered in
the determination of the organization's indirect cost rate(s) and, accordingly,shall be allocated a
proportionate share of applicable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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q Llftlllar A-ILL ,...N..w w w.w..,.........�...bv.•.......,,,...,..u.y a 1 c�/�!1 tc.rl t'.i l
i +
awarding agency.
17. Fringe benefits. See subparagraph 7.f.
18. 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.
19. 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.
20. Idle facilities and idle capacity.
a. As used in this paragraph, 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 organization.
(2) Idle facilities means completely unused facilities that are excess to the organization's current needs.
(3) Idle capacity means the unused capacity of partially used facilities. It is the difference between 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 the extent to which the facility was actually used to meet demands during the accounting period. A
multi-shift basis may be used if it can be shown that this amount of usage could normally be expected for
the type of facility involved.
(4) Costs of idle facilities or idle capacity means costs such as maintenance, repair, housing,rent, and
other related costs, e.g., property taxes, insurance, 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 upon the initiative taken to use, lease,or dispose of such
facilities (but see subparagraphs 48.b and d).
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 the capacity is
reasonably anticipated to be necessary or was originally reasonable and is not subject to reduction or
0/21!00 2:27 PM
45 of 63
g 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
I'63 i/21/002:27 PM
depreciation method is followed, adequate
depreciation records indicating the amount of depreciation taken each period must also be maintained.
12. Donations.
a. Services received.
(1) Donated or volunteer services may be furnished to an organization by professional and technical
personnel, consultants, and other skilled and unskilled labor. The value of these services is not
reimbursable either as a direct or indirect cost.
(2) The value of donated services utilized in the performance of a direct cost activity shall be considered in
the determination of the organization's indirect cost rate(s) and, accordingly,shall be allocated a
proportionate share of applicable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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)1\e1B Circular A-122 http://www.whitehouse.gov/omb/circulars/a122/a122.html, •
elimination by subletting, renting, or sale, in accordance with sound business, economics, or security
practices. Widespread idle capacity throughout an entire facility or among a group of assets having
substantially the same function may be idle facilities.
21. Independent research and development. [Reserved]
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 7.f and 7.h(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 7.f(4)). The cost of such insurance when the organization is.identifed as the beneficiary is
unallowable.
•
(I) 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:
4)fti3 0/21/002:37 PM
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
I'63 i/21/002:27 PM
depreciation method is followed, adequate
depreciation records indicating the amount of depreciation taken each period must also be maintained.
12. Donations.
a. Services received.
(1) Donated or volunteer services may be furnished to an organization by professional and technical
personnel, consultants, and other skilled and unskilled labor. The value of these services is not
reimbursable either as a direct or indirect cost.
(2) The value of donated services utilized in the performance of a direct cost activity shall be considered in
the determination of the organization's indirect cost rate(s) and, accordingly,shall be allocated a
proportionate share of applicable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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'3 Circular A-122 hap://www.whitehouse.gov/ombicirculars/a1121a122.1nhil
(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, fundraising, and investment management costs.
a. Interest.
•
(1) Costs incurred for interest on borrowed capital or temporary use of endowment funds, however
represented, are unallowable. However, interest on debt incurred after the effective date of this revision to
acquire or replace capital assets (including renovations, alterations, equipment, land, and capital assets
acquired through capital leases), acquired after the effective date of this revision and used in support of
sponsored agreements is allowable,provided that:
(a)For facilities acquisitions(excluding renovations and alterations) costing over $10 million where the
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 statement of purpose and justification for facility acquisition or replacement
•
A statement as to why current facilities are not adequate
A statement of planned future use of the facility
A description of the financing agreement to be arranged for the facility
A summary of the building contract with estimated cost information and statement of source and use of
funds
A schedule of planned occupancy dates
(b) 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
•
6/21/00 2.27 PM
47ofG3
lations are unallowable except when
incurred as a result of compliance with specific provisions of an award or instructions in writing from the
I'63 i/21/002:27 PM
depreciation method is followed, adequate
depreciation records indicating the amount of depreciation taken each period must also be maintained.
12. Donations.
a. Services received.
(1) Donated or volunteer services may be furnished to an organization by professional and technical
personnel, consultants, and other skilled and unskilled labor. The value of these services is not
reimbursable either as a direct or indirect cost.
(2) The value of donated services utilized in the performance of a direct cost activity shall be considered in
the determination of the organization's indirect cost rate(s) and, accordingly,shall be allocated a
proportionate share of applicable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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DM B Circular A-122 http://www.whitehouse.gowomb/circulars/a 122/a 122.html
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.
(c) 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.
(d) 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.
(e) 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. •
(f)Non-profit organizations are also subject to the following conditions:
(i) Interest on debt incurred to finance or refinance assets acquired before or reacquired after the effective
date of this Circular is not allowable.
(ii) 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 amounts. Outflows
consist of initial equity contributions, debt principal payments(less the pro rata 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.
(iii) 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.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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(iv) 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.
(2) 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.
(3) The following definitions are to be used for purposes of paragraph 23:
(a) Re-acquired assets means assets held by the non-profit organization prior to the effective date of this
revision 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.
(b) Initial equity contribution means the amount or value of contributions made by non-Federal entities
for the acquisition of the asset or prior to occupancy of facilities.
(c) Asset costs means the capitalizable costs of an asset, including construction costs, acquisition costs, and
other such costs capitalized in accordance with GAAP.
b. Costs of organized fundraising, including financial campaigns, endowment drives, solicitation of gifts
and bequests, and similar expenses incurred solely to raise capital or obtain contributions are unallowable.
c. Costs of investment counsel and staff and similar expenses incurred solely to enhance income from
investments are unallowable.
•
d. Fundraising and investment activities shall be allocated an appropriate share of indirect costs under the
conditions described in subparagraph B.3 of Attachment A.
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
49 of 63 5/21/00 2:27 PM
d 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.
(iii) 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.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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AB Circular A-122 http://www.whitehouse.gov/omb/circulars/a122/al22.htm1
)
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:
(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
;;n1/nn/.^-7 PM
f 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.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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http://v.ww.wnitcnouse.gov/omb%circulars/a 122.'a 122.ht.,ti
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.
26. Losses on other awards. 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. The costs of materials and supplies necessary to carry out an award are
allowable. Such costs should be charged at their actual prices after deducting all cash discounts, trade
discounts, rebates, and allowances received by the organization. Withdrawals from general stores or
stockrooms should be charged at cost under any recognized method of pricing consistently applied.
Incoming transportation charges may be a proper part of material cost. Materials and supplies charged as a
direct cost should include only the materials and supplies actually used for the performance of the contract
or grant, and due credit should be given for any excess materials or supplies retained,or returned to
vendors.
29. Meetings and conferences.
•
a. Costs associated with the conduct of meetings and conferences include the cost of renting facilities,
meals, speakers' fees, and the like. But see paragraph 14, Entertainment costs, and paragraph 34,
Participant support costs.
•
b. To the extent that these costs are identifiable with a particular cost objective,they should be charged to
that objective(see paragraph B of Attachment A). These costs are allowable, provided that they meet the
general tests of allowability, shown in paragraph A of Attachment A to this Circular.
c. Costs of meetings and conferences held to conduct the general administration of the organization are
allowable.
30. Memberships, subscriptions, and professional activity costs.
a. Costs of the organization's membership in business, technical, and professional organizations are
allowable.
b. Costs of the organization's subscriptions to business,professional, and technical periodicals are
allowable.
6/21/OO 2:27 PM
51oF63
d, 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
;;n1/nn/.^-7 PM
f 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.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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MMB Circular A-122 http://www.whilehouse.gov/omb/circulars/a122.'al22.htrrij
C. Costs of meetings and conferences, when the primary purpose is the dissemination of technical
information, are allowable. This includes costs of meals, transportation, rental of facilities, and other items
incidental to such meetings or conferences.
d. Costs of membership in any civic or community organization are allowable with prior approval by
Federal cognizant agency.
e. 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. 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:
a. 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.
b. When employees are performing indirect functions, such as administration, maintenance, or accounting.
c. in the performance of tests, laboratory procedures, or other similar operations which are continuous in
nature and cannot reasonably be interrupted or otherwise completed.
d. When lower overall cost to the Federal Government will result. •
33. 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.
34. 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. •
35. Patent costs.
a. Costs of(i) preparing disclosures, reports, and other documents required by the award and of searching
the art to the extent necessary to make such disclosures, (ii) 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
general counseling services relating to patent and copyright matters, such as advice-on patent and
copyright laws, regulations, clauses, and employee agreements are allowable(but see paragraph 39).
b. Cost of preparing disclosures, reports, and other documents and of searching the art to the extent
o1'63 Snt/nn9-?7 PM
Costs of the organization's subscriptions to business,professional, and technical periodicals are
allowable.
6/21/OO 2:27 PM
51oF63
d, 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
;;n1/nn/.^-7 PM
f 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.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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necessary to make disclosures, if not required by the award, are unallowable. Costs in connection with (i)
filing and prosecuting any foreign patent application, or(ii) any United States patent application, where the
award does not require conveying title or a royalty-free license to the Federal Government, are unallowable
(also see paragraph 47).
36. Pension plans. See subparagraph 7.h.
•
37. Plant security costs. Necessary expenses incurred to comply with Federal security requirements or for
facilities protection, including wages, uniforms, and equipment of personnel are allowable.
38. Pre-award 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.
39. Professional service 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 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.
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 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 organization's business (i.e.,what new problems have arisen).
(5) Whether the proportion of Federal work to the organization's total business is such as to influence the
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.
6/21/00 2:' 7 PM
53 of'63
).
b. Cost of preparing disclosures, reports, and other documents and of searching the art to the extent
o1'63 Snt/nn9-?7 PM
Costs of the organization's subscriptions to business,professional, and technical periodicals are
allowable.
6/21/OO 2:27 PM
51oF63
d, 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
;;n1/nn/.^-7 PM
f 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.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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1 1
40. Profits and losses on disposition of depreciable property or other capital 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 reserve account and is reflected in the depreciation
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
subparagraph 22.a(3).
(d) Compensation for the use of the property was provided through use allowances in lieu of depreciation
in accordance with paragraph 11.•
(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.
41. 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. •
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 organization.
c. Publication and printing costs are unallowable as direct costs except with the prior approval of the
awarding agency.
d. The cost of page charges in journals is addressed paragraph 33.
42. 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.
43. Reconversion costs. Costs incurred in the restoration or rehabilitation of the organization's facilities to
approximately the same condition existing immediately prior to commencement of Federal awards, fair
wear and tear excepted, are allowable.
4 oi'63 6/21/00 2:27 PM
i
ted by
evidence of bona fide services available or rendered.
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53 of'63
).
b. Cost of preparing disclosures, reports, and other documents and of searching the art to the extent
o1'63 Snt/nn9-?7 PM
Costs of the organization's subscriptions to business,professional, and technical periodicals are
allowable.
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51oF63
d, 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
;;n1/nn/.^-7 PM
f 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.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
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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/a110.html 6/23/2006
dder 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 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
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44. 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 recruitmento program.rate Where
such organization
uses allowable.employment agencies, costs that are not
in excess of standard
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
mof theorganization,
oth r organizationsunallowable.
that dotmeetthe
test of reasonableness or do not
conform with the established practices
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.
45. Relocation costs. •
a. Relocation costs are costs incident to the permanent 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.
ition of
em
oyee'
(3) Closing costs, such as brokerage, legal, and appraisal fees,in(4),ncident to are limitedho 8iperscent of theesa eslprice s
former home.These costs, together with those described
6/21/00 2:27 PM
�5uIG3
e organization's subscriptions to business,professional, and technical periodicals are
allowable.
6/21/OO 2:27 PM
51oF63
d, 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
;;n1/nn/.^-7 PM
f 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.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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UM U larcular A-I22 http:i/www.whitehouse.gov/omb/circulars/a122/a122.htnd-
of the employee's former home.
(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 (l) 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 55 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.
46. Rental costs.
a. Subject to the limitations described in subparagraphs b through d, 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.
b. Rental costs under sale and leaseback arrangements are allowable only up to the amount that would be
allowed had the organization continued to own the property. .
•
c. Rental costs under less-than-arms-length leases are allowable only up to the amount that would be
allowed had title to the property vested in the 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 an organization; (ii)
organizations under common control through common officers, directors, or members; and (iii) an
organization and a director, trustee, officer, or key employee of the organization or his immediate family
either directly or through corporations, trusts, or similar arrangements in which they hold a controlling
interest.
•
d. Rental costs under leases which are required to be treated as capital leases under GAAP, are allowable
only up to the amount that would be allowed had the organization purchased the property on the date the
6 of ti3 6/21/00 2:27 PM
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
;;n1/nn/.^-7 PM
f 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.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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http://H xw.wu,,,,ouse.gov/omb/circulars/u122/aI22.hi..,l
.
lease agreement was executed, i.e., to the amount that minimally would pay for depreciation or use
allowances, maintenance, taxes, and insurance. Interest costs related to capitalized leases are allowable to
the extent they meet criteria in subparagraph 23.a. Unallowable costs include amounts paid for profit,
management fees, and taxes that would not have been incurred had the organization purchased the facility.
47. 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.
•
(2) The patent or copyright has been adjudicated to be invalid, or has been administratively determined to
be 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 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 an organization.
c. In any case involving a patent or copyright formerly owned by the organization, the amount of royalty
allowed should not exceed the cost which would have been allowed had the organization retained title
thereto.
48. Selling and marketing. Costs of selling and marketing any products or services of the organization
(unless allowed under paragraph 1 as allowable public relations costs) are unallowable. These costs,
however, are allowable as direct costs, with prior approval by awarding agencies, when they are necessary
for the performance of Federal programs.
49. Severance pay.
a. 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 (i) law, (ii) employer-employee agreement,
(iii) established policy that constitutes, in effect, an implied agreement on the organization's part,or(iv)
circumstances of the particular employment.
b. Costs of severance payments are divided into two categories as follows:
(1) 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
57 0163 • 6/21/00 2:27 PM
either directly or through corporations, trusts, or similar arrangements in which they hold a controlling
interest.
•
d. Rental costs under leases which are required to be treated as capital leases under GAAP, are allowable
only up to the amount that would be allowed had the organization purchased the property on the date the
6 of ti3 6/21/00 2:27 PM
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
;;n1/nn/.^-7 PM
f 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.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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(IB Circular A-122 http://www.whitehouse.gov/omb/circulars/aI22!a)22,htmi
a s
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.
(2) 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.
50. Specialized service facilities.
a. The costs of services provided by highly complex or specialized facilities operated by the organization,
such as electronic computers and wind tunnels, are allowable,provided the charges for the services meet
the conditions of either subparagraph b or c and, in addition, take into account any items of income or
Federal financing that qualify as applicable credits under subparagraph A.5 of Attachment A.
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 organization, including usage by the 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.
Advance agreements pursuant to subparagraph A.6 of Attachment A are particularly important in this
situation.
c. Where the costs incurred for a service are not material, they may be allocated as indirect costs.
51. 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(in)
Federal income taxes.
f63 6/21/002:27 PM
liliy 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
;;n1/nn/.^-7 PM
f 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.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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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.
52. Termination costs. Termination of awards generally give rise to the incurrence of costs, or the need for
special treatment of costs,which would not have arisen had the 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.
a. Common items. The cost of items reasonably usable on the organization's other work shall not be
allowable unless the 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 organization,
the awarding agency should consider the organization's plans and orders for current and scheduled activity.
Contemporaneous purchases of common items by the organization shall be regarded as evidence that such
items are reasonably usable on the organization's other work. Any acceptance of common items as
allocable to the terminated portion of the 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. Costs continuing after termination. If in a particular case, despite all reasonable efforts by the
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 organization to discontinue such
costs shall be unallowable.
•
c. Loss of useful value. Loss of useful value of special tooling, machinery and equipment which was not
charged to the award as a capital expenditure is generally allowable if:
(1) Such special tooling,machinery, or equipment is not reasonably capable of use in the other work of the
organization.
•
(2) The interest of the Federal Government is protected by transfer of title or by other means deemed
appropriate by the awarding agency;
d. Rental costs. Rental costs under unexpired leases are generally allowable where clearly shown to have
been reasonably necessary for the performance of the terminated award less the residual value of such
leases, if(i) the amount of such rental claimed does not exceed the reasonable use value of the property
leased for the period of the award and such further period as may be reasonable,and(ii)the 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 award, and of reasonable restoration required by the provisions of the
lease.
e. Settlement expenses. Settlement expenses including the following are generally allowable:
(1) Accounting, legal, clerical, and similar costs reasonably necessary for:
(a)The preparation and presentation to awarding agency of settlement claims and supporting data with
respect to the terminated portion of the award, unless the termination is for default(see Sec. _.61 of
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liliy 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
;;n1/nn/.^-7 PM
f 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.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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,MB Circular A-122 http://www.whitehousc.gov/omb/circulars/a l 22/a 122.
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 award, except when grantees or contractors are
reimbursed for disposals at a predetermined amount in accordance with Sec. _.30 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 subawards. Claims under subawards, including the allocable portion of claims which are
common to the award, and to other work of the organization are generally allowable. An appropriate share
of the 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.
53. Training and education 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
n/21H00 2:27 PM
00 63
the following are generally allowable:
(1) Accounting, legal, clerical, and similar costs reasonably necessary for:
(a)The preparation and presentation to awarding agency of settlement claims and supporting data with
respect to the terminated portion of the award, unless the termination is for default(see Sec. _.61 of
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59ot63
f63 6/21/002:27 PM
liliy 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
;;n1/nn/.^-7 PM
f 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.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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•
my L:vcutv'r-iti http://v.,vw.wuue.iouse.gowomb/urculars/a122/aI22.h::n1
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 46.
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.
54. 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.
55. Travel costs.
a.Travel costs are the expenses for transportation, lodging, subsistence, and related items incurred by
employees who are in travel status on official business of the organization. Travel costs are allowable
subject to subparagraphs b through e, when they are directly attributable to specific work under an award
or are incurred in the normal course of administration of the organization.
b. Such costs may be charged on an actual 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 results in charges consistent with those
normally allowed by the organization in its regular operations.
c. The difference in cost between first-class air accommodations and less than first-class air
accommodations is unallowable except when less than first-class air accommodations are not reasonably
available to meet necessary mission requirements, such as where less than first-class accommodations
would(i) require circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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IB Circular A-122 http://www.whitehousc.gov/omb/circulars/a122.:.i22.h'iml`
•
d. Necessary and reasonable costs of family movements and personnel movements of a special or mass
nature are allowable, pursuant to paragraphs 44 and 45, subject to allocation on the basis of work or time
period benefited when appropriate. Advance agreements are particularly important.
e. 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 be approved. For purposes of this provision, foreign
travel is defined as any travel outside of Canada and the United States and its territories and possessions.
However, for an organization located in foreign countries, the term "foreign travel" means travel outside
that country.
56. 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 55.
ATTACHMENT C
Circular No. A-122
NON-PROFIT ORGANIZATIONS NOT SUBJECT TO THIS CIRCULAR
Aerospace Corporation, El Segundo, California
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
Environmental Institute of Michigan,Ann Arbor,Michigan
Hanford Environmental Health Foundation, Richland, Washington
IIT Research Institute, Chicago, Illinois
Institute for Defense Analysis, Alexandria, Virginia
Mitre Corporation, Bedford, Massachusetts
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
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 •
Non-profit insurance companies, such as Blue Cross and Blue Shield Organizations
Other non-profit organizations as negotiated with awarding agencies
BILLING CODE 3110-01
OMB Home Page I Budget Information I Legislative Information I Management Refonn/GPRA
I Grants Management I Financial Management I Procurement Policy I
h/71/002:27 PM
, lodging, subsistence, and related items incurred by
employees who are in travel status on official business of the organization. Travel costs are allowable
subject to subparagraphs b through e, when they are directly attributable to specific work under an award
or are incurred in the normal course of administration of the organization.
b. Such costs may be charged on an actual 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 results in charges consistent with those
normally allowed by the organization in its regular operations.
c. The difference in cost between first-class air accommodations and less than first-class air
accommodations is unallowable except when less than first-class air accommodations are not reasonably
available to meet necessary mission requirements, such as where less than first-class accommodations
would(i) require circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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Cm"-.War
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'Ib i\-
Information & Regulatory Policy I Special Topics
Read our Privacy Policy
6/21/00 2:27 PM
63of63
-recognized Indian tribal government-
13. Governmental unit
14. Grantee department or agency
15. Indirect cost rate proposal
16. Local government
17. Public assistance cost allocation plan
18. State
C. Basic Guidelines
1. Factors affecting allowability of costs
2. Reasonable costs
3. Allocable costs
4. Applicable credits
D. Composition of Cost
1. Total cost
2. Classification of costs
4 of 53 4/16/03 1:39 PM
rovide the required certification regarding its exclusion status and that of its principal employees.
Return to Top
http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006
y Clerk
Approved.1
- r ; . Mayor
L'rs:ular 1NU. IA-1.�.., -- . Luuiw u1 vt.au:o, Lv...... �. ....----___-_, --- - •--- - --F -
,,i.4:;6.y.n Click to Print "-
LL. this document
-4 Office of Management and Budget q:i..
Circular No. A-133 EXHIBIT H'
Revised to show changes published in the pqs. / -36"
Federal Register June 27, 2003
Audits of States, Local Governments, and Non-Profit
Organizations
Accompanying Federal Register Materials:
-- Audits of States, Local Governments, and Non-Profit Organizations
June 30, 1997
-- Revisi_on...publ_ishedJune 27,_2003.
TO THE HEADS OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS
SUBJECT: Audits of States, Local Governments, and Non-Profit Organizations
1. Purpose. This Circular is issued pursuant to the Single Audit Act of 1984,
P.L. 98-502, and the Single Audit Act Amendments of 1996, P.L. 104-156. It .
sets forth standards for obtaining consistency and uniformity among Federal
agencies for the audit of States, local governments, and non-profit .
organizations expending Federal awards.
2. Authority. Circular A-133 is issued under the authority of sections 503,
1111, and 7501 et seq. of title 31, United States Code, and Executive Orders
8248 and 11541. •
3. Rescission and Supersession. This Circular rescinds Circular A-128,
"Audits of State and Local Governments," issued April 12, 1985, and
supersedes the prior Circular A-133, "Audits of Institutions of Higher
Education and Other Non-Profit Institutions," issued April 22, 1996. For
effective dates, see paragraph 10.
4. Policy. Except as provided herein, the standards set forth in this Circular
shall be applied by all Federal agencies. If any statute specifically prescribes
policies or specific requirements that differ from the standards provided
herein, the provisions of the subsequent statute shall govern.
Federal agencies shall apply the provisions of the sections of this Circular to
non-Federal entities, whether they are recipients expending Federal awards
received directly from Federal awarding agencies, or are subrecipients
expending Federal awards received from a pass-through entity (a recipient or
another subrecipient).
This Circular does not apply to non-U.S. based entities expending Federal
awards received either directly as a recipient or indirectly as a subrecipient.
5. Definitions. The definitions of key terms used in this Circular are
contained in § .105 in the Attachment to this Circular.
6. Required Action. The specific requirements and responsibilities of Federal
agencies and non-Federal entities are set forth in the Attachment to this
Circular. Federal agencies making awards to non-Federal entities, either
• http://www.whitehouse.gov/omb/circulars/a 133/print/a133.html 4/12/05
under an award
or are incurred in the normal course of administration of the organization.
b. Such costs may be charged on an actual 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 results in charges consistent with those
normally allowed by the organization in its regular operations.
c. The difference in cost between first-class air accommodations and less than first-class air
accommodations is unallowable except when less than first-class air accommodations are not reasonably
available to meet necessary mission requirements, such as where less than first-class accommodations
would(i) require circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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Circular No. A-133 -- Audits of states, Locai uoverrtrilenis, a11u 1vU11-1"1Uti1 v1�d111Gduvuo
directly or indirectly, shall adopt the language in the Circular in codified
regulations as provided in Section 10 (below), unless different provisions are
required by Federal statute or are approved by the Office of Management and
Budget (OMB).
7. OMB Responsibilities. OMB will review Federal agency regulations and
implementation of this Circular, and will provide interpretations of policy
requirements and assistance to ensure uniform, effective and efficient
implementation.
8. Information Contact. Further information concerning Circular A-133 may
be obtained by contacting the Financial Standards and Reporting Branch,
Office of Federal Financial Management, Office of Management and Budget,
Washington, DC 20503, telephone (202) 395-3993.
9. Review Date. This Circular will have a policy review three years from the
date of issuance.
10. Effective Dates. The standards set forth in §_.400 of the Attachment
to this Circular, which apply directly to Federal agencies, shall be effective
July 1, 1996, and shall apply to audits of fiscal years beginning after June 30,
1996, except as otherwise specified in §_.400(a).
•
The standards set forth in this Circular that Federal agencies shall apply
to non-Federal entities shall be adopted by Federal agencies in codified
regulations not later than 60 days after publication of this final revision in the
Federal Register, so that they will apply to audits of fiscal years beginning
after June 30, 1996, with the exception that § .305(b) of the Attachment
applies to audits of fiscal years beginning after June 30, 1998. The
requirements of Circular A-128, although the Circular is rescinded, and the
1990 version of Circular A-133 remain in effect for audits of fiscal years
beginning on or before June 30, 1996.
The revisions published in the Federal Register June 27, 2003,
are effective for fiscal years ending after December 31, 2003, and
early implementation is not permitted with the exception of the
definition of oversight agency for audit, which is effective July 28,
2003.
IS/
Augustine T. Smythe
Acting Director •
Attachment
PART --AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-
PROFIT ORGANIZATIONS
Subpart A--General
Sec.
_.100 Purpose.
.105 Definitions.
Subpart B--Audits
http://www.whitehouse.gov/ombicirculars/a133/print/a133.html 4/12/05
rectly as a subrecipient.
5. Definitions. The definitions of key terms used in this Circular are
contained in § .105 in the Attachment to this Circular.
6. Required Action. The specific requirements and responsibilities of Federal
agencies and non-Federal entities are set forth in the Attachment to this
Circular. Federal agencies making awards to non-Federal entities, either
• http://www.whitehouse.gov/omb/circulars/a 133/print/a133.html 4/12/05
under an award
or are incurred in the normal course of administration of the organization.
b. Such costs may be charged on an actual 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 results in charges consistent with those
normally allowed by the organization in its regular operations.
c. The difference in cost between first-class air accommodations and less than first-class air
accommodations is unallowable except when less than first-class air accommodations are not reasonably
available to meet necessary mission requirements, such as where less than first-class accommodations
would(i) require circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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Circular No. A-133 -- Audits of States, Local Governments, and Non-Profit Organizations rages of .iD
.200 Audit requirements.
.205 Basis for determining Federal awards expended.
.210 Subrecipient and vendor determinations.
_.215 Relation to other audit requirements.
_.220 Frequency of audits.
.225 Sanctions.
_.230 Audit costs.
.235 Program-specific audits.
•
Subpart C—Auditees
.300 Auditee responsibilities.
.305 Auditor selection.
.310 Financial statements.
_.315 Audit findings follow-up.
.320 Report submission. •
•
Subpart D--Federal Agencies and Pass-Through Entities
•
.400 Responsibilities.
_.405 Management decision.
Subpart E--Auditors
.500 Scope of audit.
_.505 Audit reporting.
.510 Audit findings.
_.515 Audit working papers. •
_.520 Major program determination.
.525 Criteria for Federal program risk.
.530 Criteria for a low-risk auditee.
Appendix A to Part - Data Collection Form (Form SF-SAC1.
Appendix B to Part - Circular A-133 Compliance Supplement.
•
Table of Contents
Subpart A--General
§ .100 Purpose.
This part sets forth standards for obtaining consistency and uniformity among
• Federal agencies for the audit of non-Federal entities expending Federal
awards.
§ .105 Definitions.
Auditee means any non-Federal entity that expends Federal awards which
must be audited under this part. Auditor means an auditor, that is a public
• accountant or a Federal, State or local government audit organization, which
meets the general standards specified in generally accepted government
• auditing standards (GAGAS). The term auditor does not include internal
• auditors of non-profit organizations.
•
Audit finding means deficiencies which the auditor is required by § .510
•
• http://vwvw.whitehouse.gov/omb/circulars/a 133/print/a 13 3.html 4/12/05
definition of oversight agency for audit, which is effective July 28,
2003.
IS/
Augustine T. Smythe
Acting Director •
Attachment
PART --AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-
PROFIT ORGANIZATIONS
Subpart A--General
Sec.
_.100 Purpose.
.105 Definitions.
Subpart B--Audits
http://www.whitehouse.gov/ombicirculars/a133/print/a133.html 4/12/05
rectly as a subrecipient.
5. Definitions. The definitions of key terms used in this Circular are
contained in § .105 in the Attachment to this Circular.
6. Required Action. The specific requirements and responsibilities of Federal
agencies and non-Federal entities are set forth in the Attachment to this
Circular. Federal agencies making awards to non-Federal entities, either
• http://www.whitehouse.gov/omb/circulars/a 133/print/a133.html 4/12/05
under an award
or are incurred in the normal course of administration of the organization.
b. Such costs may be charged on an actual 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 results in charges consistent with those
normally allowed by the organization in its regular operations.
c. The difference in cost between first-class air accommodations and less than first-class air
accommodations is unallowable except when less than first-class air accommodations are not reasonably
available to meet necessary mission requirements, such as where less than first-class accommodations
would(i) require circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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L1reUlar 1VU. 2-1-133 -- r UUILJ V1 v�uw� Lv.ua �.�..... ... _- __-----_-_
(a) to report in the schedule of findings and questioned costs. ' -
CFDA number means the number assigned to a Federal program in the
Catalog of Federal Domestic Assistance (CFDA).
Cluster of programs means a grouping of closely related programs that
share common compliance requirements. The types of clusters of programs
are research and development (R&D), student financial aid (SFA), and other
clusters. "Other clusters" are as defined by the Office of Management and
Budget (OMB) in the compliance supplement or as designated by a State for
Federal awards the State provides to its subrecipients that meet the
definition of a cluster of programs. When designating an "other cluster," a
State shall identify the Federal awards included in the cluster and advise the
subrecipients of compliance requirements applicable to the cluster, consistent
• with § .400(d)(1) and § .400(d)(2), respectively. A cluster of
programs shall be considered as one program for determining major
programs, as described in § .520, and., with the exception of R&D as
described in § .200(c), whether a program-specific audit may be elected.
Cognizant agency for audit means the Federal agency designated to carry
out the responsibilities described in § .400(a).
Compliance supplement refers to the Circular A-133 Compliance
Supplement, included as Appendix B to Circular A-133, or such documents
as OMB or its designee may issue to replace it. This document is available
from the Government Printing Office, Superintendent of Documents,
Washington, DC 20402-9325.
Corrective action means action taken by the auditee that:
(1) Corrects identified deficiencies;
(2) Produces recommended improvements; or
(3) Demonstrates that audit findings are either invalid or do not
warrant auditee action.
Federal agency has the same meaning as the term agency in Section 551
(1) of title 5, United States Code.
Federal award means Federal financial assistance and Federal cost-
reimbursement contracts that non-Federal entities receive directly from
Federal awarding agencies or indirectly from pass-through entities. It does
not include procurement contracts, under grants or contracts, used to buy
goods or services from vendors. Any audits of such vendors shall be covered
by the terms and conditions of the contract. Contracts to operate Federal
Government owned, contractor operated facilities (GOCOs) are excluded from
the requirements of this part.
Federal awarding agency means the Federal agency that provides an
award directly to the recipient.
Federal financial assistance means assistance that non-Federal entities
receive or administer in the form of grants, loans, loan guarantees, property
(including donated surplus property), cooperative agreements, interest
subsidies, insurance, food commodities, direct appropriations, and other
http://www,.whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
is, on a per diem or mileage basis in lieu of actual costs
incurred, or on a combination of the two, provided the method used results in charges consistent with those
normally allowed by the organization in its regular operations.
c. The difference in cost between first-class air accommodations and less than first-class air
accommodations is unallowable except when less than first-class air accommodations are not reasonably
available to meet necessary mission requirements, such as where less than first-class accommodations
would(i) require circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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Circular No. A-133 -- Audits of States, Local Governments, and Non-trout urganizanons rage D or »
assistance, but does not include amounts received as reimbursement for
services rendered to individuals as described in § .205(h) and § .205
(I)•
Federal program means:
(1) All Federal awards to a non-Federal entity assigned a single number in
the CFDA.
(2) When no CFDA number is assigned, all Federal awards from the same
agency made for the same purpose should be combined and considered one
program.
(3) Notwithstanding paragraphs (1) and (2) of this definition, a cluster of
programs. The types of clusters of programs are:
(i) Research and development (R&D);
(ii) Student financial aid (SFA); and
(iii) "Other clusters," as described in the definition of cluster of
programs in this section.
GAGAS means generally accepted government auditing standards issued by
the Comptroller General of the United States, which are applicable to financial
•
audits.
Generally accepted accounting principles has the meaning specified in
generally accepted auditing standards issued by the American Institute of
Certified Public Accountants (AICPA).
Indian tribe means any Indian tribe, band, nation, or other organized group
or community, including any Alaskan Native village or regional or village
corporation (as defined in, or established under, the Alaskan Native Claims
Settlement Act) that is recognized by the United States as eligible for the
special programs and services provided by the United States to Indians
because of their status as Indians.
Internal control means a process, effected by an entity's management and
other personnel, designed to provide reasonable assurance regarding the
achievement of objectives in the following categories:
(1) Effectiveness and efficiency of operations;
(2) Reliability of financial reporting; and
(3) Compliance with applicable laws and regulations.
Internal control pertaining to the compliance requirements for
Federal programs (Internal control over Federal programs) means a
process--effected by an entity's management and other personnel--designed
to provide reasonable assurance regarding the achievement of the following
objectives for Federal.programs:
(1) Transactions are properly recorded and accounted for to:
http://www.whitehouse.gov/ombicirculars/a133/print/a133.html 4/12/05
r operated facilities (GOCOs) are excluded from
the requirements of this part.
Federal awarding agency means the Federal agency that provides an
award directly to the recipient.
Federal financial assistance means assistance that non-Federal entities
receive or administer in the form of grants, loans, loan guarantees, property
(including donated surplus property), cooperative agreements, interest
subsidies, insurance, food commodities, direct appropriations, and other
http://www,.whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
is, on a per diem or mileage basis in lieu of actual costs
incurred, or on a combination of the two, provided the method used results in charges consistent with those
normally allowed by the organization in its regular operations.
c. The difference in cost between first-class air accommodations and less than first-class air
accommodations is unallowable except when less than first-class air accommodations are not reasonably
available to meet necessary mission requirements, such as where less than first-class accommodations
would(i) require circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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l ircular 1V0. H-1» --tAuuits V1 Jian.ca, 1.V(a[ vvvwauuc.a1..,, V.11,4 i.V•• .•..• ..r.".•- -- - —0- - -
(i) Permit the preparation of reliable financial statements and
Federal reports;
•
(ii) Maintain accountability over assets; and
(iii) Demonstrate compliance with laws, regulations, and other
compliance requirements; •
(2) Transactions are executed in compliance with:
(i) Laws, regulations, and the provisions of contracts or grant
agreements that could have a direct and material effect on a •
Federal program; and
•
(ii) Any other laws and regulations that are identified in the
compliance supplement; and
(3) Funds, property, and other assets are safeguarded against loss from
unauthorized use or disposition.
Loan means a Federal loan or loan guarantee received or administered by a
non-Federal entity.
•
Local government means any unit of local government within a State,
including a county, borough, municipality, city, town, township, parish, local
public authority, special district, school district, intrastate district, council of
governments, and any other instrumentality of local government.
Major program means a Federal program determined by the auditor to be a
major program in accordance with § .520 or a program identified as a
major program by a Federal agency or pass-through entity in accordance
with § .215(c).
Management decision means the evaluation by the Federal awarding
agency or pass-through entity of the audit findings and corrective action plan
•
and the issuance of a written decision as to what corrective action is
necessary.
Non-Federal entity means a State, local government, or non-profit
•
organization.
•
Non-profit organization means:
(1) any corporation, trust, association, cooperative, or other organization.
that:
(i) Is operated primarily for scientific, educational, service,
charitable, or similar purposes in the public interest;
•
(ii) Is not organized primarily for profit; and
(iii) Uses its net proceeds to maintain, improve, or expand its
operations; and
(2) The term non-profit organization includes non-profit institutions of
http://www.whitehouse.gov/omb/circulars/al 3 3/print/a 13 3.html 4/12/05
and accounted for to:
http://www.whitehouse.gov/ombicirculars/a133/print/a133.html 4/12/05
r operated facilities (GOCOs) are excluded from
the requirements of this part.
Federal awarding agency means the Federal agency that provides an
award directly to the recipient.
Federal financial assistance means assistance that non-Federal entities
receive or administer in the form of grants, loans, loan guarantees, property
(including donated surplus property), cooperative agreements, interest
subsidies, insurance, food commodities, direct appropriations, and other
http://www,.whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
is, on a per diem or mileage basis in lieu of actual costs
incurred, or on a combination of the two, provided the method used results in charges consistent with those
normally allowed by the organization in its regular operations.
c. The difference in cost between first-class air accommodations and less than first-class air
accommodations is unallowable except when less than first-class air accommodations are not reasonably
available to meet necessary mission requirements, such as where less than first-class accommodations
would(i) require circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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Circular No. A-133 -- Audits of States, Local uovernments, ana ivon-rroiiL vigatiizauuu rab.
higher education and hospitals.
OMB means the Executive Office of the President, Office of Management and
Budget.
Oversight agency for audit means the Federal awarding agency that
provides the predominant amount of direct funding to a recipient not
assigned a cognizant agency for audit. When there is no direct funding, the
Federal agency with the predominant indirect funding shall assume the
oversight responsibilities. The duties of the oversight agency for audit are
described in § .400(b)..
Effective July 28, 2003, the following is added to this definition:
A Federal agency with oversight for an auditee may reassign
agency which
another Federal a
oversight to g Y provides substantial
funding and agrees to be the oversight agency for audit. Within
30 days after any reassignment, both the old and the new
oversight agency for audit shall notify the auditee, and, if known,
the auditor of the reassignment.
Pass-through entity means a non-Federal entity that provides a Federal
award to a subrecipient to carry out a Federal program.
Program-specific audit means an audit of one Federal program as provided
for in § .200(c) and § .235.
Questioned cost means a cost that is questioned by the auditor because of
an audit finding:
(1) Which resulted from a violation or possible violation of a provision of a
law, regulation, contract, grant, cooperative agreement, or other agreement
or document governing the use of Federal funds, including funds used to
match Federal funds;
(2) Where the costs, at the time of the audit, are not supported by adequate
documentation; or •
(3) Where the costs incurred appear unreasonable and do not reflect the
actions a prudent person would take in the circumstances.
Recipient means a non-Federal entity that expends Federal awards received
directly from a Federal awarding agency to carry out a Federal program.
•
Research and development (R&D) means all research activities, both basic
and applied, and all development activities that are performed by a non-
Federal entity. Research is defined as a systematic study directed toward
fuller scientific knowledge or understanding of the subject studied. 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. 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.
Single audit means an audit which includes both the entity's financial
lyttp://www.whitehouse.gov/omb/circulars/a133/print/a133.1itml 4/12/05
b/circulars/a 13 3/print/a 13 3.html 4/12/05
is, on a per diem or mileage basis in lieu of actual costs
incurred, or on a combination of the two, provided the method used results in charges consistent with those
normally allowed by the organization in its regular operations.
c. The difference in cost between first-class air accommodations and less than first-class air
accommodations is unallowable except when less than first-class air accommodations are not reasonably
available to meet necessary mission requirements, such as where less than first-class accommodations
would(i) require circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
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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/a110.html 6/23/2006
dder 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 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
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Circular No. A-1.3i -- Huults ui otaic.b, L�cul VV Y.11uLV... , ...:.. . , .. -- _=- -
statements and the Federal awards as described in § .500.
State means any State of the United States, the District of Columbia, the
Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa,
the Commonwealth of the Northern Mariana Islands, and the Trust Territory
of the Pacific Islands, any instrumentality thereof, any multi-State, regional,
or interstate entity which has governmental functions, and any Indian tribe
as defined in this section.
•
Student Financial Aid (SFA) includes those programs of general student
assistance, such as those authorized by Title IV of the Higher Education Act
of 1965, as amended, (20 U.S.C. 1070 et seq.) which is administered by the
U.S. Department of Education, and similar programs provided by other
Federal agencies. It does not include programs which provide fellowships or
similar Federal awards to students on a competitive basis, or for specified
studies or research. •
Subrecipient means a non-Federal entity that expends Federal awards
received from a pass-through entity to carry out a Federal program, but does
not include an individual that is a beneficiary of such a program. A
subrecipient may also be a recipient of other Federal awards directly from a
Federal awarding agency. Guidance on distinguishing between a subrecipient
and a vendor is provided in § .210.
Types of compliance requirements refers to the types of compliance
requirements listed in the compliance supplement. Examples include:
activities allowed or unallowed; allowable costs/cost principles; cash
management; eligibility; matching, level of effort, earmarking; and,
reporting.
Vendor means a dealer, distributor, merchant, or other seller providing
goods or services that are required for the conduct of a Federal program.
These goods or services may be for an organization's own use or for the use
of beneficiaries of the Federal program. Additional guidance on distinguishing
between a subrecipient and a vendor is provided in § .210.
Table of Contents
•
Subpart B--Audits
§ .200 Audit requirements.
(a) Audit required. Non-Federal entities that expend $300,000 ($500,000
for fiscal years ending after December 31, 2003) or more in a year in Federal
awards shall have a single or program-specific audit conducted for that year
in accordance with the provisions of this part. Guidance on determining
Federal awards expended is provided in § .205.
(b) Single audit. Non-Federal entities that expend $300,000 ($500,000 for
fiscal years ending after December 31, 2003) or more in a year in Federal
awards shall have a single audit conducted in accordance with § .500
except when they elect to have a program-specific audit conducted in
accordance with paragraph (c) of this section.
(c) Program-specific audit election. When an auditee expends Federal
awards under only one Federal program (excluding R&D) and the Federal
http://www.whitehouse.gov/omb/circulars/a133/print/a133.ntml 4/12/05
incurred, or on a combination of the two, provided the method used results in charges consistent with those
normally allowed by the organization in its regular operations.
c. The difference in cost between first-class air accommodations and less than first-class air
accommodations is unallowable except when less than first-class air accommodations are not reasonably
available to meet necessary mission requirements, such as where less than first-class accommodations
would(i) require circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
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est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
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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/a110.html 6/23/2006
dder 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 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
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program's laws, regulations, or grant agreements do not require a financial
statement audit of the auditee, the auditee may elect to have a program-
specific audit conducted in accordance with § .235. A program-specific
audit may not be elected for R&D unless all of the Federal awards expended
were received from the same Federal agency, or the same Federal agency
and the same pass-through entity, and that Federal agency, or pass-through
entity in the case of a subrecipient, approves in advance a program-specific
audit.
(d) Exemption when Federal awards expended are less than $300,000
($500,000 for fiscal years ending after December 31, 2003). Non-
Federal entities that expend less than $300,000 ($500,000 for fiscal years
. ending after December 31, 2003) a year in Federal awards are exempt from
Federal audit requirements for that year, except as noted in § .215(a),
but records must be available for review or audit by appropriate officials of
the Federal agency, pass-through entity, and General Accounting Office
(GAO).
(e) Federally Funded Research and Development Centers (FFRDC).
Management of an auditee that owns or operates a FFRDC may elect to treat
the FFRDC as a separate entity for purposes of this part.
§ .205 Basis for determining Federal awards expended. •
(a) Determining Federal awards expended. The determination of when
an award is expended should be based on when the activity related to the
award occurs. Generally, the activity pertains to events that require the non-
Federal entity to comply with laws, regulations, and the provisions of
contracts or grant agreements, such as: expenditure/expense transactions
associated with grants, cost-reimbursement contracts, cooperative
agreements, and direct appropriations; the disbursement of funds passed
through to subrecipients; the use of loan proceeds under loan and loan
guarantee programs; the receipt of property; the receipt of surplus property;
the receipt or use of program income; the distribution or consumption of food
commodities; the disbursement of amounts entitling the non-Federal entity to
an interest subsidy; and, the period when insurance is in force.
(b) Loan and loan guarantees (loans). Since the Federal Government is
at risk for loans until the debt is repaid, the following guidelines shall be used
to calculate the value of Federal awards expended under loan programs,
except as noted in paragraphs (c) and (d) of this section:
•
(1) Value of new loans made or received during the fiscal year; plus
•
(2) Balance of loans from previous years for which the Federal Government
imposes continuing compliance requirements; plus
(3) Any interest subsidy, cash, or administrative cost allowance received.
•
•
(c) Loan and loan guarantees (loans) at institutions of higher
education. When loans are made to students of an institution of higher
education but the institution does not make the loans, then only the value of
loans made during the year shall be considered Federal awards expended in
that year. The balance of loans for previous years is not included as Federal
awards expended because the lender accounts for the prior balances.
http://www.whitehouse.goviomb/circulars/al 3 3/print/a 13 3.html 4/12/05
et necessary mission requirements, such as where less than first-class accommodations
would(i) require circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
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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/a110.html 6/23/2006
dder 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 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
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Lircuiar No. H-lu --Awns ui JUaLcS, Lvi ai L,vv u,.,. .,,.. . . ,... .by .:. �._... -o
•
(d) Prior loan and loan guarantees (loans). Loans, the proceeds of which
were received and expended in prior-years, are not considered Federal
awards expended under this part when the laws, regulations, and the
provisions of contracts or grant agreements pertaining to such loans impose
no continuing compliance requirements other than to repay the loans.
(e) Endowment funds. The cumulative balance of Federal awards for
endowment funds which are federally restricted are considered awards
expended in each year in which the funds are still restricted.
(f) Free rent. Free rent received by itself is not considered a Federal award
expended under this part. However, free rent received as part of an award to
carry out a Federal program shall be included in determining Federal awards
expended and subject to audit under this part.
(g) Valuing non-cash assistance. Federal non-cash assistance, such as
free rent, food stamps, food commodities, donated property, or donated
surplus property, shall be valued at fair market value at the time of receipt or
the assessed value provided by the Federal agency.
(h) Medicare. Medicare payments to a non-Federal entity for providing
patient care services to Medicare eligible individuals are not considered
Federal awards expended under this part.
(i) Medicaid. Medicaid payments to a subrecipient for providing patient care
services to Medicaid eligible individuals are not considered Federal awards
expended under this part unless a State requires the funds to be treated as •
Federal awards expended because reimbursement is on a cost-
reimbursement basis.
(j) Certain loans provided by the National Credit Union
Administration. For purposes of this part, loans made from the National
Credit Union Share tnsurance Fund and the Central Liquidity Facility that are
funded by contributions from insured institutions are not considered Federal
awards expended.
§ .210 Subrecipient and vendor determinations.
(a) General. An auditee may be a recipient, a subrecipient, and a vendor.
Federal awards expended as a recipient or a subrecipient would be subject to
audit under this part. The payments received for goods or services provided
as a vendor would not be considered Federal awards. The guidance in
paragraphs (b) and (c) of this section should be considered in determining
whether payments constitute a Federal award or a payment for goods and
services.
(b) Federal award. Characteristics indicative of a Federal award received by
a subrecipient are when the organization:
(1) Determines who is eligible to receive what Federal financial assistance;
(2) Has its performance measured against whether the objectives of the
Federal program are met;
(3) Has responsibility for programmatic decision making;
http://www.whitehouse.gov/omb/oirculars/a133/print/a133.html 4/12/05
•
•
(c) Loan and loan guarantees (loans) at institutions of higher
education. When loans are made to students of an institution of higher
education but the institution does not make the loans, then only the value of
loans made during the year shall be considered Federal awards expended in
that year. The balance of loans for previous years is not included as Federal
awards expended because the lender accounts for the prior balances.
http://www.whitehouse.goviomb/circulars/al 3 3/print/a 13 3.html 4/12/05
et necessary mission requirements, such as where less than first-class accommodations
would(i) require circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
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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/a110.html 6/23/2006
dder 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 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
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(4) Has responsibility for adherence to applicable Federal program
compliance requirements; and
(5)o Uspa se the Feov funds to or servicesrry orut a ogram of the a program of the pass'th ough
on as
compared to providing goods
entity.
• (c) Payment for goods and services. Characteristics indicative of a
payment for goods and services received by a vendor are when the •
organization:
(1) Provides the goods and services within normal business operations;
(2) Provides similar goods or services to many different purchasers;
(3) Operates in a competitive environment;
(4) Provides goods or services that are ancillary to the operation of the
Federal program; and
(5) Is not subject to compliance requirements of the Federal program.
(d) Use of judgment in making determination. There may be unusual
circumstances or exceptions to the listed characteristics. In making the
determination of whether a subrecipient or vendor relationship exists, the
substance of the relationship is more important than the form of the
agreement. It is not expected that all of the characteristics will be present
and judgment should be used in determining whether an entity is a
subrecipient or vendor.
(e) For-profit subrecipient. Since this part does not apply to for-profit
subrecipients, the pass-through entity is responsible for establishing
requirements, as necessary, to ensure compliance by for-profit subrecipients.
The contract with the for-profit subrecipient should describe applicable
compliance requirements and the for-profit subrecipient's compliance
• responsibility. Methods to ensure compliance for Federal awards made to for-
profit subrecipients may include pre-award audits, monitoring during the
contract, and post-award audits.
(f) Compliance responsibility for vendors. In most cases, the auditee's
compliance responsibility for vendors is only to ensure that the procurement,
receipt, and payment for goods and services comply with laws, regulations,
and the provisions of contracts or grant agreements. Program compliance
requirements normally do not pass through to vendors. However, the auditee
is responsible for ensuring compliance for vendor transactions which are
structured such that the vendor is responsible for program compliance or the
vendor's records must be reviewed to determine program compliance. Also,
when these vendor transactions relate to a major program, the scope of the
audit shall include determining whether these transactions are in compliance
with laws, regulations, and the provisions of contracts or grant agreements.
§ .215 Relation to other audit requirements.
(a) Audit under this part in lieu of other audits. An audit made in
accordance with this part shall be in lieu of any financial audit required under
individual Federal awards. To the extent this audit meets a Federal agency's
http://www.whitehouse.gov/omb/circulars/a13 3/print/a 133.html
4/12/O S
oes not make the loans, then only the value of
loans made during the year shall be considered Federal awards expended in
that year. The balance of loans for previous years is not included as Federal
awards expended because the lender accounts for the prior balances.
http://www.whitehouse.goviomb/circulars/al 3 3/print/a 13 3.html 4/12/05
et necessary mission requirements, such as where less than first-class accommodations
would(i) require circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
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l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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•
needs, it shall rely upon and use such audits. The provisions of this part
neither limit the authority of Federal agencies, including their Inspectors
General, or GAO to conduct or arrange for additional audits (e.g., financial
audits, performance audits, evaluations, inspections, or reviews) nor
authorize any auditee to constrain Federal agencies from carrying out
additional audits. Any additional audits shall be planned and performed in
such a way as to build upon work performed by other auditors.
(b) Federal agency to pay for additional audits. A Federal agency that
conducts or contracts for additional audits shall, consistent with other
applicable laws and regulations, arrange for funding the full cost of such
additional audits.
(c) Request for a program to be audited as a major program. A Federal
agency may request an auditee to have a particular Federal program audited
as a major program in lieu of the Federal agency conducting or arranging for
the additional audits. To allow for planning, such requests should be made at
least 180 days prior to the end of the fiscal year to be audited. The auditee,
after consultation with its auditor, should promptly respond to such request
by informing the Federal agency whether the program would otherwise be
audited as a major program using the risk-based audit approach described in
§ .520 and, if not, the estimated incremental cost, The Federal agency
shall then promptly confirm to the auditee whether it wants the program
audited as a major program. If the program is to be audited as a major
program based upon this Federal agency request, and the Federal agency
agrees to pay the full incremental costs, then the auditee shall have the
program audited as a major program. A pass-through entity may use the
provisions of this paragraph for a subrecipient.
§ .220 Frequency of audits.
Except for the provisions for biennial audits provided in paragraphs (a) and
(b) of this section, audits required by this part shall be performed annually.
Any biennial audit shall cover both years within the biennial period.
(a) A State or local government that is required by constitution or statute, in
effect on January 1, 1987, to undergo its audits less frequently than
annually, is permitted to undergo its audits pursuant to this part biennially.
This requirement must still be in effect for the biennial period under audit.
(b) Any non-profit organization that had biennial audits for all biennial
periods ending between July 1, 1992, and January 1, 1995, is permitted to •
undergo its audits pursuant to this part biennially.
§ .225 Sanctions.
No audit costs may be charged to Federal awards when audits required by
this part have not been made or have been made but not in accordance with
this part. In cases of continued inability or unwillingness to have an audit
conducted in accordance with this part, Federal agencies and pass-through
entities shall take appropriate action using sanctions such as:
(a) Withholding a percentage of Federal awards until the audit is completed
satisfactorily;
(b) Withholding or disallowing overhead costs;
http://www:whitehouse.gov/omb/circulars/a133/print/a133.html 4/12/05
al
awards expended because the lender accounts for the prior balances.
http://www.whitehouse.goviomb/circulars/al 3 3/print/a 13 3.html 4/12/05
et necessary mission requirements, such as where less than first-class accommodations
would(i) require circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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Circular No. A-133 -- Audits of States, Local Governments, and ivon-rront vi ,all1Gci�1... r a.gc , u1
(c) Suspending Federal awards until the audit is conducted; or
(d) Terminating the Federal award,
§ .230 Audit costs.
(a) Allowable costs. Unless prohibited by law, the cost of audits made in
accordance with the provisions of this part are allowable charges to Federal
awards. The charges may be considered a direct cost or an allocated indirect
cost, as determined in accordance with the provisions of applicable OMB cost
principles circulars, the Federal Acquisition Regulation (FAR) (48 CFR parts 30
and 31), or other applicable cost principles or regulations.
(b) Unallowable costs. A non-Federal entity shall not charge the following
to a Federal award:
(1) The cost of any audit under the Single Audit Act Amendments of 1996 (31
U.S.C. 7501 et seq.) not conducted in accordance with this part.
(2) The cost of auditing a non-Federal entity which has Federal awards
expended of less than $300,000 ($500,000 for fiscal years ending after
December 31, 2003) per year and is thereby exempted under § .200(d)
from having an audit conducted under this part. However, this does not
prohibit a pass-through entity from charging Federal awards for the cost of
limited scope audits to monitor its subrecipients in accordance with
§ .400(d)(3), provided the subrecipient does not have a single audit. For
purposes of this part, limited scope audits only include agreed-upon
procedures engagements conducted in accordance with either the AICPA's
generally accepted auditing standards or attestation standards, that are paid
for and arranged by a pass-through entity and address only one or more of
the following types of compliance requirements: activities allowed or
unallowed; allowable costs/cost principles; eligibility; matching, level of
effort, earmarking; and, reporting.
•
§ .235 Program-specific audits.
(a) Program-specific audit guide available. In many cases, a program-
specific audit guide will be available to provide specific guidance to the
auditor with respect to internal control, compliance requirements, suggested
audit procedures, and audit reporting requirements. The auditor should
contact the Office of Inspector General of the Federal agency to determine
whether such a guide is available. When a current program-specific audit
guide is available, the auditor shall follow GAGAS and the guide when
performing a program-specific audit.
•
(b) Program-specific audit guide not available. (1) When a program-
•
specific audit guide is not available, the auditee and auditor shall have
basically the same responsibilities for the Federal program as they would
have for an audit of a major program in a single audit.
(2) The auditee shall prepare the financial statement(s) for the Federal
program that includes, at a minimum, a schedule of expenditures of Federal
awards for the program and notes that describe the significant accounting
P9 policies used in preparing the schedule, a summary schedule of prior audit
and a corrective
315 b n
of ,
)
findings consistent with the requirements §
action plan consistent with the requirements of § , .315(c).
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3.html 4/12/05
et necessary mission requirements, such as where less than first-class accommodations
would(i) require circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
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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/a110.html 6/23/2006
dder 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 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
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Circular No. A-13:3 -- Audits or Mates, Local vovertuucuL5, atilt ivuu-riuiiL a8c i-r ui
(3) The auditor shall:
•
(i) Perform an audit of the financial statement(s) for the Federal
program in accordance with GAGAS;
(ii) Obtain an understanding of internal control and perform tests
of internal control over the Federal program consistent with the
requirements of § .500(c) for a major program;
(iii) Perform procedures to determine whether the auditee has
complied with laws, regulations, and the provisions of contracts
or grant agreements that could have a direct and material effect
on the Federal program consistent with the requirements of
§ .500(d) for a major program; and
(iv) Follow up on prior audit findings, perform procedures to
assess the reasonableness of the summary schedule of prior audit
findings prepared by the auditee, and report, as a current year
audit finding, when the auditor concludes that the summary
schedule of prior audit findings materially misrepresents the
status of any prior audit finding in accordance with the
requirements of § .500(e).
(4) The auditor's report(s) may be in the form of either combined or separate
reports and may be organized differently from the manner presented in this
section. The auditor's report(s) shall state that the audit was conducted in
accordance with this part and include the following:
(i) An opinion (or disclaimer of opinion) as to whether the
financial statement(s) of the Federal program is presented fairly
in all material respects in conformity with the stated accounting
policies;
(ii) A report on internal control related to the Federal program,
which shall describe the scope of testing of internal control and
the results of the tests;
(iii) A report on compliance which includes an opinion (or.
disclaimer of opinion) as to whether the auditee complied:with
laws, regulations, and the provisions of contracts or grant
agreements which could have a direct and material effect on the
Federal program; and: •
(iv) A schedule of findings and questioned costs for the Federal
program that includes a summary of the auditor's results relative
to the Federal program in a format consistent with § .505(d)
(1) and findings and questioned costs consistent with the
requirements of § . .505(d)(3).
(c) Report submission for program-specific audits.
(1) The audit shall be completed and the reporting required by paragraph (c)
(2) or (c)(3) of this section submitted within the earlier of 30 days after
receipt of the auditor's report(s), or nine months after the end of the audit
period, unless a longer period is agreed to in advance by the Federal agency
that provided the funding or a different period is specified in a program-
•
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4/12/05
res of Federal
awards for the program and notes that describe the significant accounting
P9 policies used in preparing the schedule, a summary schedule of prior audit
and a corrective
315 b n
of ,
)
findings consistent with the requirements §
action plan consistent with the requirements of § , .315(c).
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3.html 4/12/05
et necessary mission requirements, such as where less than first-class accommodations
would(i) require circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
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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/a110.html 6/23/2006
dder 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 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
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specific audit guide. (However, for fiscal years beginning on or before June
30, 1998, the audit shall be completed and the required reporting shall be
submitted within the earlier of 30 days after receipt of the auditor's report(s),
or 13 months after the end of the audit period, unless a different period is
specified in a program-specific audit guide.) Unless restricted by law or
regulation, the auditee shall make report copies available for public
inspection.
(2) When a program-specific audit guide is available, the auditee shall submit
to the Federal clearinghouse designated by OMB the data collection form
prepared in accordance with § .320(b), as applicable to a program-
specific audit, and the reporting required by the program-specific audit guide
to be retained as an archival copy. Also, the auditee shall submit to the
Federal awarding agency or pass-through entity the reporting required by the
program-specific audit guide.
(3) When a program-specific audit guide is not available, the reporting
package for a program-specific audit shall consist of the financial statement
(s) of the Federal program, a summary schedule of prior audit findings, and a
corrective action plan as described in paragraph (b)(2) of this section, and
the auditor's report(s) described in paragraph (b)(4) of this section. The
data collection form prepared in accordance with § .320(b), as applicable
to a program-specific audit, and one copy of this reporting package shall be
submitted to the Federal clearinghouse designated by OMB to be retained as
an archival copy. Also, when the schedule of findings and questioned costs
disclosed audit findings or the summary schedule of prior audit findings
reported the status of any audit findings, the auditee shall submit one copy of
the reporting package to the Federal clearinghouse on behalf of the Federal
awarding agency, or directly to the pass-through entity in the case of a
subrecipient. Instead of submitting the reporting package to the pass-
through entity, when a subrecipient is not required to submit a reporting
package to the pass-through entity, the subrecipient shall provide written
notification to the pass-through entity, consistent with the requirements of
§ .320(e)(2). A subrecipient may submit a copy of the reporting
package to the pass-through entity to comply with this notification
requirement.
(d) Other sections of this part may apply. Program-specific audits are
subject to § .100 through § .215(b), § .220 through § .230,
§ .300 through § .305, § .315, § .320(f) through § .320
(j), § .400 through § .405, § .510 through § .515, and other
referenced provisions of this part unless contrary to the provisions of this
section, a program-specific audit guide, or program laws and regulations.
Table of Contents.
Subpart C--Auditees
§ .300 Auditee responsibilities.
The auditee shall:
(a) Identify, in its accounts, all Federal awards received and expended and
the Federal programs under which they were received. Federal program and
award identification shall include, as applicable, the CFDA title and number,
award number and year, name of the Federal agency, and name of the pass-
through entity,
Imp://www.whitehouse.goviomb/circulars/a133/print/a l 33.html 4/12/05
on requirements, such as where less than first-class accommodations
would(i) require circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
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l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
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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/a110.html 6/23/2006
dder 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 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
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Circular No. A-133 -- Audits of States, Local uovemmenis, aiiu ay... Lt.) U.
•
(b) Maintain internal control over Federal programs that provides reasonable
assurance that the auditee is managing Federal awards in compliance with
laws, regulations, and the provisions of contracts or grant agreements that
could have a material effect on each of its Federal programs.
•
•
(c) Comply with laws, regulations, and the provisions of contracts or grant
agreements related to each of its Federal programs.
(d) Prepare appropriate financial statements, including the schedule of
expenditures of Federal awards in accordance with § .310.
(e) Ensure that the audits required by this part are properly performed and
submitted when due. When extensions to the report submission due date
required by § .320(a) are granted by the cognizant or oversight agency
for audit, promptly notify the Federal clearinghouse designated by OMB and
each pass-through entity providing Federal awards of the extension.
(f) Follow up and take corrective action on audit findings, including
preparation of a summary schedule of prior audit findings and a corrective
action plan in accordance with § .315(b) and § .315(c),
respectively.
§ .305 Auditor selection.
(a) Auditor procurement. In procuring audit services, auditees shall follow
the procurement standards prescribed by the Grants Management Common
Rule (hereinafter referred to as the "A-102 Common Rule") published March
11, 1988 and amended April 19, 1995 [insert appropriate CFR citation],
Circular A-110, "Uniform Administrative Requirements for Grants and
Agreements with Institutions of Higher Education, Hospitals and Other Non-
Profit Organizations," or the FAR (48 CFR part 42), as applicable (OMB
Circulars are available from the Office of Administration, Publications Office,
room 2200, New Executive Office Building, Washington, DC 20503).
Whenever possible, auditees shall make positive efforts to utilize small
businesses, minority-owned firms, and women's business enterprises, in
procuring audit services as stated in the A-102 Common Rule, OMB Circular
A-110, or the FAR (48 CFR part 42), as applicable. In requesting proposals
for audit services, the objectives and scope of the audit should be made
clear. Factors to be considered in evaluating each proposal for audit services
include the responsiveness to the request for proposal, relevant experience,
availability of staff with professional qualifications and technical abilities, the
results of external quality control reviews, and price.
(b) Restriction on auditor preparing indirect cost proposals. An auditor
who prepares the indirect cost proposal or cost allocation plan may not also
be selected to perform the audit required by this part when the indirect costs
recovered by the auditee during the prior year exceeded $1 million. This
restriction applies to the base year used in the preparation of the indirect
cost proposal or cost allocation plan and any subsequent years in which the
resulting indirect cost agreement or cost allocation plan is used to recover
costs. To minimize any disruption in existing contracts for audit services, this
paragraph applies to audits of fiscal years beginning after June 30, 1998.
(c) Use of Federal auditors. Federal auditors may perform all or part of the
work required under this part if they comply fully with the requirements of
this part.
http://www.whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
ire circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
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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/a110.html 6/23/2006
dder 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 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
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§ .310 Financial statements.
(a) Financial statements. The auditee shall prepare financial statements
that reflect its financial position, results of operations or changes in net
assets, and, where appropriate, cash flows for the fiscal year audited. The
financial statements shall be for the same organizational unit and fiscal year
that is chosen to meet the requirements of this part. However, organization-
wide financial statements may also include departments, agencies, and other
organizational units that have separate audits in accordance with § .500
•
(a) and prepare separate financial statements.
(b) Schedule of expenditures of Federal awards. The auditee shall also
prepare a schedule of expenditures of Federal awards for the period covered
by the auditee's financial statements. While not required, the auditee may
choose to provide information requested by Federal awarding agencies and
•
pass-through entities to make the schedule easier to use. For example, when
a Federal program has multiple award years, the auditee may list the amount
of Federal awards expended for each award year separately. At a minimum,
the schedule shall:
(1) List individual Federal programs by Federal agency. For Federal programs
included in a cluster of programs, list individual Federal programs within a
cluster of programs. For R&D, total Federal awards expended shall be shown
either by individual award or by Federal agency and major subdivision within •
the Federal agency. For example, the National Institutes of Health is a major
subdivision in the Department of Health and Human Services.
(2) For Federal awards received as a subrecipient, the name of the pass-
through entity and identifying number assigned by the pass-through entity
shall be included.
(3) Provide total Federal awards expended for each individual Federal
program and the CFDA number or other identifying number when the CFDA
information is not available.
(4) Include notes that describe the significant accounting policies used in
preparing the schedule.
(5) To the extent practical, pass-through.entities should identify in the
schedule the total amount provided to subrecipients from each Federal
program.
(6) Include, in either the schedule or a note to the schedule, the value of the
•
• Federal awards expended in the form of non-cash assistance, the amount of
insurance in effect during the year, and loans or loan guarantees outstanding
at year end. While not required, it is preferable to present this information in
the schedule.
§ .315 Audit findings follow-up.
•
(a) General. The auditee is responsible for follow-up and corrective action on
• all audit findings. As part of this responsibility, the auditee shall prepare a
summary schedule of prior audit findings. The auditee shall also prepare a
corrective action plan for current year audit findings. The summary schedule
of prior audit findings and the corrective action plan shall include the
reference numbers the auditor assigns to audit findings under § .51O(c).
http://www.whitehouse.gov/omb/circulars/a133/print/a133.html -1/12/05
s. Federal auditors may perform all or part of the
work required under this part if they comply fully with the requirements of
this part.
http://www.whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
ire circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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Circular No. A-133 -- Auaits of states, Local uuvet1unciiis, 164.aicce—uu:.: •
•
Since the summary schedule may include audit findings from multiple years,
it shall include the fiscal year in which the finding initially occurred.
(b) Summary schedule of prior audit findings. The summary schedule of
prior audit findings shall report the status of all audit findings included in the
prior audit's schedule of findings and questioned costs relative to Federal
awards. The summary schedule shall also include audit findings reported in
the prior audit's summary schedule of prior audit findings except audit
findings listed as corrected in accordance with paragraph (b)(1) of this
section, or no longer valid or not warranting further action in accordance with
paragraph (b)(4) of this section.
(1) When audit findings were fully corrected, the summary schedule need
only list the audit findings and state that corrective action was taken.
(2) When audit findings were not corrected or were only partially corrected,
the summary schedule shall describe the planned corrective action as well as
any partial corrective action taken.
(3) When corrective action taken is significantly different from corrective
action previously reported in a corrective action plan or in the Federal
agency's or pass-through entity's management decision, the summary
schedule shall provide an explanation.
(4) When the auditee believes the audit findings are no longer valid or do not •
warrant further action, the reasons for this position shall be described in the
summary schedule. A valid reason for considering an audit finding as not
warranting further action is that all of the following have occurred:
(I) Two years have passed since the audit report in which the
finding occurred was submitted to the Federal clearinghouse;
(ii) The Federal agency or pass-through entity is not currently
following up with the auditee on the audit finding; and
(iii) A management decision was not issued.
(c) Corrective action plan. At the completion of the audit, the auditee shall
prepare a corrective action plan to address each audit finding included in the
current year auditor's reports. The corrective action plan shall provide the •
name(s) of the contact person(s) responsible for corrective action, the
corrective action planned, and the anticipated completion date. If the auditee
does not agree with the audit findings or believes corrective action is not •
required, then the corrective action plan shall include an explanation and
specific reasons.
§ .320 Report submission.
(a) General. The audit shall be completed and the data collection form •
described in paragraph (b) of this section and reporting package described in
paragraph (c) of this section shall be submitted within the earlier of 30 days
after receipt of the auditor's report(s), or nine months after the end of the •
audit period, unless a longer period is agreed to in advance by the cognizant
or oversight agency for audit. (However, for fiscal years beginning on or
before June 30, 1998, the audit shall be completed and the data collection
form and reporting package shall be submitted within the earlier of 30 days
•
http://www.whitehouse.gov/omb/circulars/a 13 3/print/al 3 3.html 4/12/05
05
s. Federal auditors may perform all or part of the
work required under this part if they comply fully with the requirements of
this part.
http://www.whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
ire circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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after receipt of the auditor's report(s), or 13 months after the end of the
audit period.) Unless restricted by law or regulation, the auditee shall make
copies available for public inspection.
(b) Data Collection. (1) The auditee shall submit a data collection form
which states whether the audit was completed in accordance with this part
and provides information about the auditee, its Federal programs, and the
results of the audit. The form shall be approved by OMB, available from the
Federal clearinghouse designated by OMB, and include data elements similar
to those presented in this paragraph. A senior level representative of the
auditee (e.g., State controller, director of finance, chief executive officer, or
chief financial officer) shall sign a statement to be included as part of the
form certifying that: the auditee complied with the requirements of this part,
the form was prepared in accordance with this part (and the instructions
accompanying the form), and the information included in the form, in its
entirety, are accurate and complete.
(2) The data collection form shall include the following data elements:
(i) The type of report the auditor issued on the financial
statements of the auditee (i.e., unqualified opinion, qualified
opinion, adverse opinion, or disclaimer of opinion).
(ii) Where applicable, a statement that reportable conditions in
internal control were disclosed by the audit of the financial
statements and whether any such conditions were material
weaknesses.
(iii) A statement as to whether the audit disclosed any
noncompliance which is material to the financial statements of
the auditee.
(iv) Where applicable, a statement that reportable conditions in
internal control over major programs were disclosed by the audit
and whether any such conditions were material weaknesses.
(v) The type of report the auditor issued on compliance for major
programs (i.e., unqualified opinion, qualified opinion, adverse
opinion, or disclaimer of opinion).
(vi) A list of the Federal awarding agencies which will receive a
copy of the reporting package pursuant to § .320(d)(2) of
OMB Circular A-133.
(vii) A yes or no statement as to whether the auditee qualified as
a low-risk auditee under § .530 of OMB Circular A-133.
(viii) The dollar threshold used to distinguish between Type A and
Type B programs as defined in § .520(b) of OMB Circular A-
133.
(ix) The Catalog of Federal Domestic Assistance (CFDA)
number for each Federal program, as applicable.
(x) The name of each Federal program and identification of each
major program. Individual programs within a cluster of programs
http://www.whitehouse.gov/omb/circulars/a133/print/a133.html 4/12/05
the •
audit period, unless a longer period is agreed to in advance by the cognizant
or oversight agency for audit. (However, for fiscal years beginning on or
before June 30, 1998, the audit shall be completed and the data collection
form and reporting package shall be submitted within the earlier of 30 days
•
http://www.whitehouse.gov/omb/circulars/a 13 3/print/al 3 3.html 4/12/05
05
s. Federal auditors may perform all or part of the
work required under this part if they comply fully with the requirements of
this part.
http://www.whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
ire circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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should be listed in the same level of detail as they are listed in
the schedule of expenditures of Federal awards.
(xi) The amount of expenditures in the schedule of expenditures
of Federal awards associated with each Federal program.
(xii) For each Federal program, a yes or no statement as to
whether there are audit findings in each of the following types of
compliance requirements and the total amount of any questioned
costs:
(A) Activities allowed or unallowed.
(B) Allowable costs/cost principles.
(C) Cash management.
(D) Davis-Bacon Act.
(E) Eligibility.
(F) Equipment and real property management.
(G) Matching, level of effort, earmarking.
(H) Period of availability of Federal funds.
(I) Procurement and suspension and debarment.
(J) Program income.
(K) Real property acquisition and relocation assistance. •
(L) Reporting.
(M) Subrecipient monitoring. •
(N) Special tests and provisions.
(xiii) Auditee Name, Employer Identification Number(s), Name
and Title of Certifying Official, Telephone Number, Signature, and
Date.
(xiv) Auditor Name, Name and Title of Contact Person, Auditor
Address, Auditor Telephone Number, Signature, and Date.
(xv) Whether the auditee has either a cognizant or oversight
agency for audit.
(xvi) The name of the cognizant or oversight agency for audit
determined in accordance with § .400(a) and § .400(b),
respectively.
(3) Using the information included in the reporting package described in
http://www.whitehouse.gov/omb/circulars/a133/print/a133.htm1 4/12/05
cial statements of
the auditee.
(iv) Where applicable, a statement that reportable conditions in
internal control over major programs were disclosed by the audit
and whether any such conditions were material weaknesses.
(v) The type of report the auditor issued on compliance for major
programs (i.e., unqualified opinion, qualified opinion, adverse
opinion, or disclaimer of opinion).
(vi) A list of the Federal awarding agencies which will receive a
copy of the reporting package pursuant to § .320(d)(2) of
OMB Circular A-133.
(vii) A yes or no statement as to whether the auditee qualified as
a low-risk auditee under § .530 of OMB Circular A-133.
(viii) The dollar threshold used to distinguish between Type A and
Type B programs as defined in § .520(b) of OMB Circular A-
133.
(ix) The Catalog of Federal Domestic Assistance (CFDA)
number for each Federal program, as applicable.
(x) The name of each Federal program and identification of each
major program. Individual programs within a cluster of programs
http://www.whitehouse.gov/omb/circulars/a133/print/a133.html 4/12/05
the •
audit period, unless a longer period is agreed to in advance by the cognizant
or oversight agency for audit. (However, for fiscal years beginning on or
before June 30, 1998, the audit shall be completed and the data collection
form and reporting package shall be submitted within the earlier of 30 days
•
http://www.whitehouse.gov/omb/circulars/a 13 3/print/al 3 3.html 4/12/05
05
s. Federal auditors may perform all or part of the
work required under this part if they comply fully with the requirements of
this part.
http://www.whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
ire circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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Circular No. A-133 -- Audits of States, Local Governments, and Non-Yront urganiLau... rage or »
paragraph (c) of this section, the auditor shall complete the applicable
sections of the form. The auditor shall sign a statement to be included as part
of the data collection form that indicates, at a minimum, the source of the
information included in the form, the auditor's responsibility for the
information, that the form is not a substitute for the reporting package
described in paragraph (c) of this section, and that the content of the form is
limited to the data elements prescribed by OMB.
(c) Reporting package. The reporting package shall include the:
(1) Financial statements and schedule of expenditures of Federal awards
discussed in § .310(a) and § .310(b), respectively;
(2) Summary schedule of prior audit findings discussed in § .315(b);
•
(3) Auditor's report(s) discussed in § .505; and
(4) Corrective action plan discussed in § .315(c).
(d) Submission to clearinghouse. All auditees shall submit to the Federal
clearinghouse designated by OMB the data collection form described in
paragraph (b) of this section and one copy of the reporting package
described in paragraph (c)•of this section for:
(1) The Federal clearinghouse to retain as an archival copy; and
(2) Each Federal awarding agency when the schedule of findings and
questioned costs disclosed audit findings relating to Federal awards that the
Federal awarding agency provided directly or the summary schedule of prior
audit findings reported the status of any audit findings relating to Federal
awards that the Federal awarding agency provided directly.
• (e) Additional submission by subrecipients. (1) In addition to the
requirements discussed in paragraph (d) of this section, auditees that are
also subrecipients shall submit to each pass-through entity one copy of the
reporting package described in paragraph (c) of this section for each pass-
through entity when the schedule of findings and questioned costs disclosed
audit findings relating to Federal awards that the pass-through entity
provided or the summary schedule of prior audit findings reported the status
of any audit findings relating to Federal awards that the pass-through entity
provided.
(2) Instead of submitting the reporting package to a pass-through entity,
when a subrecipient is not required to submit a reporting package to a pass-
through entity pursuant to paragraph (e)(1) of this section, the subrecipient
shall provide written notification to the pass-through entity that: an audit of
the subrecipient was conducted in accordance with this part (including the
period covered by the audit and the name, amount, and CFDA number of the
Federal award(s) provided by the pass-through entity); the schedule of
findings and questioned costs disclosed no audit findings relating to the
Federal award(s) that the pass-through entity provided; and, the summary
schedule of prior audit findings did not report on the status of any audit
findings relating to the Federal award(s) that the pass-through entity
provided. A subrecipient may submit a copy of the reporting package
described in paragraph (c) of this section to a pass-through entity to comply
with this notification requirement.
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is part if they comply fully with the requirements of
this part.
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ire circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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•
(f) Requests for report copies. In response to requests by a Federal
agency or pass-through entity, auditees shall submit the appropriate copies
of the reporting package described in paragraph (c) of this section and, if
requested, a copy of any management letters issued by the auditor.
•
(g) Report retention requirements. Auditees shall keep one copy of the
data collection form described in paragraph (b) of this section and one copy
of the reporting package described in paragraph (c) of this section on file for
three years from the date of submission to the Federal clearinghouse
designated by OMB. Pass-through entities shall keep subrecipients'
submissions on file for three years from date of receipt.
(h) Clearinghouse responsibilities. The Federal clearinghouse designated
by OMB shall distribute the reporting packages received in accordance with
paragraph (d)(2) of this section and § .235(c)(3) to applicable Federal
awarding agencies, maintain a data base of completed audits, provide
appropriate information to Federal agencies, and follow up with known
auditees which have not submitted the required data collection forms and
reporting packages.
(i) Clearinghouse address. The address of the Federal clearinghouse
currently designated by OMB is Federal Audit Clearinghouse, Bureau of the
Census, 1201 E. 10th Street, Jeffersonville, IN 47132.
(j) Electronic filing. Nothing in this part shall preclude electronic
submissions to the Federal clearinghouse in such manner as may be
approved by OMB. With OMB approval, the Federal clearinghouse may pilot
test methods of electronic submissions.
Table of Contents
Subpart 0—Federal Agencies and Pass-Through Entities
§ .400 Responsibilities.
(a) Cognizant agency for audit responsibilities. Recipients expending
more than $25 million ($50 million for fiscal years ending after December 31,
2003) a year in Federal awards shall have a cognizant agency for audit. The
designated cognizant agency for audit shall be the Federal awarding agency •
that provides the predominant amount of direct funding to a recipient unless
OMB makes a specific cognizant agency for audit assignment.
Following is effective for fiscal years ending on or before
December 31, 2003: To provide for continuity of cognizance, the
determination of the predominant amount of direct funding shall
be based upon direct Federal awards expended in the recipient's
fiscal years ending in 1995, 2000, 2005, and every fifth year
•
•
thereafter. For example, audit cognizance for periods ending in
1997 through 2000 will be determined based on Federal awards
expended in 1995. (However, for States and local governments
that expend more than $25 million a year in Federal awards and
have previously assigned cognizant agencies for audit, the
requirements of this paragraph are not effective until fiscal years
beginning after June 30, 2000.)
Following is effective for fiscal years ending after December 31,
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described in paragraph (c) of this section to a pass-through entity to comply
with this notification requirement.
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is part if they comply fully with the requirements of
this part.
http://www.whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
ire circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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2003: The determination of the predominant amount of direct
funding shall be based upon direct Federal awards expended in
the recipient's fiscal years ending in 2004, 2009, 2014, and every
fifth year thereafter. For example, audit cognizance for periods
ending in 2006 through 2010 will be determined based on Federal
awards expended in 2004. (However, for 2001 through 2005, the
cognizant agency for audit is determined based on the
predominant amount of direct Federal awards expended in the
recipent's fiscal year ending in 2000).
Notwithstanding the manner in which audit cognizance is determined, a
Federal awarding agency with cognizance for an auditee may reassign
cognizance to another Federal awarding agency which provides substantial
direct funding and agrees to be the cognizant agency for audit. Within 30
days after any reassignment, both the old and the new cognizant agency for
audit shall notify the auditee, and, if known, the auditor of the reassignment.
The cognizant agency for audit shall:
(1) Provide technical audit advice and liaison to auditees and auditors.
(2) Consider auditee requests for extensions to the report submission due
date required by § .320(a). The cognizant agency for audit may grant
extensions for good cause. •
(3) Obtain or conduct quality control reviews of selected audits made by non-
Federal auditors, and provide the results, when appropriate, to other
interested organizations.
(4) Promptly inform other affected Federal agencies and appropriate Federal
law enforcement officials of any direct reporting by the auditee or its auditor
of irregularities or illegal acts, as required by GAGAS or laws and regulations.
(5) Advise the auditor and, where appropriate, the auditee of any deficiencies
found in the audits when the deficiencies require corrective action by the
auditor. When advised of deficiencies, .the auditee shall work with the auditor
to take corrective action. If corrective action is not taken, the cognizant
agency for audit shall notify the auditor, the auditee, and applicable Federal
awarding agencies and pass-through entities of the facts and make
recommendations for follow-up action. Major inadequacies or repetitive
substandard performance by auditors shall be referred to appropriate State
licensing agencies and professional bodies for disciplinary action.
(6) Coordinate, to the extent practical, audits or reviews made by or for
Federal agencies that are in addition to the audits made pursuant to this part,
so that the additional audits or reviews build upon audits performed in
accordance with this part.
(7) Coordinate a management decision for audit findings that affect the
Federal programs of more than one agency.
(8) Coordinate the audit work and reporting responsibilities among auditors
to achieve:the most cost-effective audit.
(9) For biennial audits permitted under § .220, consider auditee requests
to qualify as a low-risk auditee under § .530(a).
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4/12/05
ph (c) of this section to a pass-through entity to comply
with this notification requirement.
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is part if they comply fully with the requirements of
this part.
http://www.whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
ire circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
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licable indirect costs when the following circumstances exist:
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l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
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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/a110.html 6/23/2006
dder 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 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
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circular No. A-155 AUQItS oI JLaIes, LUcat uovciluticuw, vigniiic.au.., 1 asL.
(b) Oversight agency for audit responsibilities. An auditee which does
not have a designated cognizant agency for audit will be under the general
oversight of the Federal agency determined in accordance with § .105.
The oversight agency for audit:
(1) Shall provide technical advice to auditees and auditors as requested.
(2) May assume all or some of the responsibilities normally performed by a
cognizant agency for audit.
(c) Federal awarding agency responsibilities. The Federal awarding
agency shall perform the following for the Federal awards it makes:
(1) Identify Federal awards made by informing each recipient of the CFDA
title and number, award name and number, award year, and if the award is
for R&D. When some of this information is not available, the Federal agency
shall provide information necessary to clearly describe the Federal award.
(2) Advise recipients of requirements imposed on them by Federal laws,
regulations, and the provisions of contracts or grant agreements. •
(3) Ensure that audits are completed and reports are received in a timely
manner and in accordance with the requirements of this part.
(4) Provide technical advice and counsel to auditees and auditors as
requested.
(5) Issue a management decision on audit findings within six months after
receipt of the audit report and ensure that the recipient takes appropriate
and timely corrective action.
(6) Assign a person responsible for providing annual updates of the
compliance supplement to OMB.
(d) Pass-through entity responsibilities. A pass-through entity shall
perform the following for the Federal awards it makes:
(1) Identify Federal awards made by informing each subrecipient of CFDA
title and number, award name and number, award year, if the award is R&D,
and name of Federal agency. When some of this information is not available,
the pass-through entity shall provide the best information available to
describe the Federal award.
(2) Advise subrecipients of requirements imposed on them by Federal laws,
regulations, and the provisions of contracts or grant agreements as well as
any supplemental requirements imposed by the pass-through entity.
(3) Monitor the activities of subrecipients as necessary to ensure that Federal
awards are used for authorized purposes in compliance with laws,
regulations, and the provisions of contracts or grant agreements and that
performance goals are achieved.
(4) Ensure that subrecipients expending $300,000 ($500,000 for fiscal years
ending after December 31, 2003) or more in Federal awards during the
subrecipient's fiscal year have met the audit requirements of this part for that
fiscal year.
http://www.whitehouse.gov/omb/circulars/a 133/print/a 133.html 4/12/05
decision for audit findings that affect the
Federal programs of more than one agency.
(8) Coordinate the audit work and reporting responsibilities among auditors
to achieve:the most cost-effective audit.
(9) For biennial audits permitted under § .220, consider auditee requests
to qualify as a low-risk auditee under § .530(a).
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4/12/05
ph (c) of this section to a pass-through entity to comply
with this notification requirement.
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-1/1^/05
is part if they comply fully with the requirements of
this part.
http://www.whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
ire circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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(5) Issue a management decision on audit findings within six months after
receipt of the subrecipient's audit report and ensure that the subrecipient
takes appropriate and timely corrective action.
(6) Consider whether subrecipient audits necessitate adjustment of the pass-
through entity's own.records.
(7) Require each subrecipient to permit the pass-through entity and auditors
to have access to the records and financial statements as necessary for the
pass-through entity to comply with this part.
§ .405 Management decision.
(a) General. The management decision shall clearly state whether or not the
audit finding is sustained, the reasons for the decision, and the expected
auditee action to repay disallowed costs, make financial adjustments, or take
other action. If the auditee has not completed corrective action, a timetable
for follow-up should be given. Prior to issuing the management decision, the
Federal agency or pass-through entity may request
additional information or documentation from the auditee, including a request
for auditor assurance related to the documentation, as a way of mitigating
disallowed costs. The management decision should describe any appeal
process available to the auditee.
(b) Federal agency. As provided in § .4OO(a)(7), the cognizant agency
for audit shall be responsible for coordinating a management decision for
audit findings that affect the programs of more than one Federal agency. As
provided in § .4OO(c)(5), a Federal awarding agency is responsible for
issuing a management decision for findings that relate to Federal awards it
makes to recipients. Alternate arrangements may be made on a case-by-case
basis by agreement among the Federal agencies concerned.
(c) Pass-through entity. As provided in § .4OO(d)(5), the pass-
through entity shall be responsible for making the management decision for
audit findings that relate to Federal awards it makes to subrecipients.
(d) Time requirements. The entity responsible for making the management
decision shall do so within six months of receipt of the audit report.
Corrective action should be initiated within 'six months after receipt of the
audit report and proceed as rapidly as possible.
(e) Reference numbers. Management decisions shall include the reference
numbers the auditor assigned to each audit finding in accordance with
§ .51O(c).
Table of Contents
• Subpart E--Auditors
§ .500 Scope of audit.
(a) General. The audit shall be conducted in accordance with GAGAS. The
audit shall cover the entire operations of the auditee; or, at the option of the
auditee, such audit shall include a series of audits that cover departments,
agencies, and other organizational units which expended or otherwise
http://www.whitehouse.gov/ombicirculars/a 133/print/a133.html 4/12/05
tors
to achieve:the most cost-effective audit.
(9) For biennial audits permitted under § .220, consider auditee requests
to qualify as a low-risk auditee under § .530(a).
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4/12/05
ph (c) of this section to a pass-through entity to comply
with this notification requirement.
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-1/1^/05
is part if they comply fully with the requirements of
this part.
http://www.whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
ire circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
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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/a110.html 6/23/2006
dder 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 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
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•
Circular No. A-1.u_5 -- HUQ1L5 OI Jiaies, Local vvvciiuiicuL , auu ivvu .iva.. a.g..:.. ...... - •
•
administered Federal awards during such fiscal year, provided that each such •
audit shall encompass the financial statements and schedule of expenditures
of Federal awards for each such department, agency, and other
organizational unit, which shall be considered to be a non-Federal entity. The
•
financial statements and schedule of expenditures of Federal awards shall be
for the same fiscal year.
(b) Financial statements. The auditor shall determine whether the financial
statements of the auditee are presented fairly in all material respects in
conformity with generally accepted accounting principles. The auditor shall
also determine whether the schedule of expenditures of Federal awards is
presented fairly in all material respects in relation to the auditee's financial •
statements taken as a whole.
(c) Internal control. (1) In addition to the requirements of GAGAS, the
auditor shall perform procedures to obtain an understanding of internal
control over Federal programs sufficient to plan the audit to support a low
assessed level of control risk for major programs.
(2) Except as provided in paragraph (c)(3) of this section, the auditor shall:
(i) Plan the testing. of internal control over major programs to
support a low assessed level of control risk for the assertions
relevant to the compliance requirements for each major program;
and
(ii) Perform testing of internal control as planned in paragraph
(c)(2)(i) of this section.
(3) When internal control over some or all of the compliance requirements for
a major program are likely to be ineffective in preventing or detecting
noncompliance, the planning and performing of testing described in
paragraph (c)(2) of this section are not required for those compliance
requirements. However, the auditor shall report a reportable condition
(including whether any such condition is a material weakness) in accordance
with § .510, assess the related control risk at the maximum, and
consider whether additional compliance tests are required because of
ineffective internal control.
(d) Compliance. (1) In addition to the requirements of GAGAS, the auditor
shall determine whether the auditee has complied with laws, regulations, and
the provisions of contracts or grant agreements that may have a direct and
material effect on each of its major programs.
(2) The principal compliance requirements applicable to most Federal
programs and the compliance requirements of the largest Federal programs
are included in the compliance supplement.
(3) For the compliance requirements related to Federal programs contained
in the compliance supplement, an audit of these compliance requirements will
•
meet the requirements of this part. Where there have been changes to the
compliance requirements and the changes are not reflected in the compliance
supplement, the auditor shalt determine the current compliance requirements
and modify the audit procedures accordingly. For those Federal programs not
covered in the compliance supplement, the auditor should use the types of
compliance requirements contained in the compliance supplement as
guidance for identifying the types of compliance requirements to test, and
Imp://www.whitehouse.t;ov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
ey comply fully with the requirements of
this part.
http://www.whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
ire circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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determine the requirements governing the Federal program by reviewing the
provisions of contracts and grant agreements and the laws and regulations
referred to in such contracts and grant agreements.
(4) The compliance testing shall include tests of transactions and such other
auditing procedures necessary to provide the auditor sufficient evidence to
support an opinion on compliance.
(e) Audit follow-up. The auditor shall follow-up on prior audit findings,
perform procedures to assess the reasonableness of the summary schedule
of prior audit findings prepared by the auditee in accordance with § .315
(b), and report, as a current year audit finding, when the auditor concludes
that the summary schedule of prior audit findings materially misrepresents
the status of any prior audit finding. The auditor shall perform audit follow-up
procedures regardless of whether a prior audit finding relates to a major
program in the current year.
(f) Data Collection Form. As required in § .320(b)(3), the auditor shall
complete and sign specified sections of the data collection form.
§ .505 Audit reporting.
The auditor's report(s) may be in the form of either combined or separate
reports and may be organized differently from the manner presented in this
section. The auditor's report(s) shall state that the audit was conducted in
accordance with this part and include the following:
(a) An opinion (or disclaimer of opinion) as to whether the financial
statements are presented fairly in all material respects in conformity with
generally accepted accounting principles and an opinion (or disclaimer of
opinion) as to whether the schedule of expenditures of Federal awards is
presented fairly in all material respects in relation to the financial statements
taken as a whole.
(b) A report on internal control related to the financial statements and major
programs. This report shall describe the scope of testing of internal control
and the results of the tests, and, where applicable, refer to the separate
schedule of findings and questioned costs described in paragraph (d) of this
section.
(c) A report on compliance with laws, regulations, and the provisions of
contracts or grant agreements, noncompliance with which could have a
material effect on the financial statements. This report shall also include an
opinion (or disclaimer of opinion) as to whether the auditee complied with
laws, regulations, and the provisions of contracts or grant agreements which
could have a direct and material effect on each major program, and, where
applicable, refer to the separate schedule of findings and questioned costs
described in paragraph (d) of this section.
(d) A schedule of findings and questioned costs which shall include the
following three components:
(1) A summary of the auditor's results which shall include:
(i) The type of report the auditor issued on the financial
statements of the auditee (i.e., unqualified opinion, qualified
hap://www.whitehouse.gov/ombicirculars/a133/print/a133.html 4/12/05
f
compliance requirements contained in the compliance supplement as
guidance for identifying the types of compliance requirements to test, and
Imp://www.whitehouse.t;ov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
ey comply fully with the requirements of
this part.
http://www.whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
ire circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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opinion, adverse opinion, or disclaimer of opinion);
(ii) Where applicable, a statement that reportable conditions in
internal control were disclosed by the audit of the financial
statements and whether any such conditions were material
weaknesses;
(iii) A statement as to whether the audit disclosed any
noncompliance which is material to the financial statements of
the auditee;
(iv) Where applicable, a statement that reportable conditions in
internal control over major programs were disclosed by the audit
and whether any such conditions were material weaknesses;
(v) The type of report the auditor issued on compliance for major
programs (i.e., unqualified opinion, qualified opinion, adverse
opinion, or disclaimer of opinion);
(vi) A statement as to whether the audit disclosed any audit
findings which the auditor is required•to report under § .510
•
(a);
(vii) An identification of major programs;
(viii)The dollar threshold used to distinguish between Type A and
Type B programs, as described in § .520(b); and
(ix) A statement as to whether the auditee qualified as a low-risk
auditee under § .530.
(2) Findings relating to the financial statements which are required to be
reported in accordance with GAGAS.
(3) Findings and questioned costs for Federal awards which shall include
audit findings as defined in § .510(a).
(i) Audit findings (e.g., internal control findings, compliance
findings, questioned costs, or fraud) which relate to the same
issue should be presented as a single audit finding. Where
practical, audit findings should be organized by Federal agency or
pass-through entity.
(ii) Audit findings which relate to both the financial statements
and Federal awards, as reported under paragraphs (d)(2) and
(d)(3) of this section, respectively, should be reported in both
sections of the schedule. However, the reporting in one section of
the schedule may be in summary form with a reference to a
detailed reporting in the other section of the schedule.
§ .510 Audit findings.
(a) Audit findings reported. The auditor shall report the following as audit
findings in a schedule of findings and questioned costs:
(1) Reportable conditions in internal control over major programs. The
http://www.whitehouse.gov/omb/circulars/a133/print/a 133.html 4/12/05
pinion (or disclaimer of opinion) as to whether the auditee complied with
laws, regulations, and the provisions of contracts or grant agreements which
could have a direct and material effect on each major program, and, where
applicable, refer to the separate schedule of findings and questioned costs
described in paragraph (d) of this section.
(d) A schedule of findings and questioned costs which shall include the
following three components:
(1) A summary of the auditor's results which shall include:
(i) The type of report the auditor issued on the financial
statements of the auditee (i.e., unqualified opinion, qualified
hap://www.whitehouse.gov/ombicirculars/a133/print/a133.html 4/12/05
f
compliance requirements contained in the compliance supplement as
guidance for identifying the types of compliance requirements to test, and
Imp://www.whitehouse.t;ov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
ey comply fully with the requirements of
this part.
http://www.whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
ire circuitous routing, (ii) require travel during unreasonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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auditor's determination of whether a deficiency in internal control is a
reportable condition for the purpose of reporting an audit finding is in relation
to a type of compliance requirement for a major program or an audit
objective identified in the compliance supplement. The auditor shall identify
reportable conditions which are individually or cumulatively material
weaknesses.
(2) Material noncompliance with the provisions of laws, regulations,
contracts, or grant agreements related to a major program. The auditor's
determination of whether a noncompliance with the provisions of laws,
regulations, contracts, or grant agreements is material for the purpose of
reporting an audit finding is in relation to a type of compliance requirement
for a major program or an audit objective identified in the compliance
supplement.
(3) Known questioned costs which are greater than $10,000 for a type of
compliance requirement for a major program. Known questioned costs are
those specifically identified by the auditor. In evaluating the effect of
questioned costs on the opinion on compliance, the auditor considers the best
estimate of total costs questioned (likely questioned costs), not just the
questioned costs specifically identified (known questioned costs). The auditor
shall also report known questioned costs when likely questioned costs are
greater than $10,000 for a type of compliance requirement for a major
program. In reporting questioned costs, the auditor shall include information
to provide proper perspective for judging the prevalence and consequences of
the questioned costs.
(4) Known questioned costs which are greater than $10,000 for a Federal
program which is not audited as a major program. Except for audit follow-up,
the auditor is not required under this part to perform audit procedures for
such a Federal program; therefore, the auditor will normally not find
questioned costs for a program which is not audited as a major program.
However, if the auditor does become aware of questioned costs for a Federal
program which is not audited as a major program (e.g., as part of audit
follow-up or other audit procedures) and the known questioned costs are
greater than $10,000, then the auditor shall report this as an audit finding.
(5) The circumstances concerning why the auditor's report on compliance for
major programs is other than an unqualified opinion, unless such
circumstances are otherwise reported as audit findings in the schedule of
findings and questioned costs for Federal awards.
(6) Known fraud affecting a Federal award, unless such fraud is otherwise
reported as an audit finding in the schedule of findings and questioned costs
for Federal awards. This paragraph does not require the auditor to make an
additional reporting when the auditor confirms that the fraud was reported
outside of the auditor's reports under the direct reporting requirements of
GAGAS.
(7) Instances where the results of audit follow-up procedures disclosed that
the summary schedule of prior audit findings prepared by the auditee in
accordance with § .315(b) materially misrepresents the status of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
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est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
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licable indirect costs when the following circumstances exist:
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l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
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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/a110.html 6/23/2006
dder 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 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
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uircuiar Huuits ui atalcs, i o ai VU VG11ll11G11W, atlu 1WIA-1 avua Vls41a1� u.....
management decision. The following specific information shall be included, as •
applicable, in audit findings:
(1) Federal program and specific Federal award identification including the
CFDA title and number, Federal award number and year, name of Federal
agency, and name of the applicable pass-through entity. When information,
such as the CFDA title and number or Federal award number, is not available,
the auditor shall provide the best information available to describe the
Federal award.
2 The criteria or specific requirement( ) p u on which the audit finding
p is based,
including statutory, regulatory, or other citation.
•
(3) The condition found, including facts that support the deficiency identified
in the audit finding.
(4) Identification of questioned costs and how they were computed.
(5) Information to provide proper perspective for judging the prevalence and
consequences of the audit findings, such as whether the audit findings
represent an isolated instance or a systemic problem. Where appropriate,
instances identified shall be related to the universe and the number of cases
examined and be quantified in terms of dollar value.
(6) The possible asserted effect to provide sufficient information to the
auditee and Federal agency, or pass-through entity in the case of a
subrecipient, to permit them to determine the cause and effect to facilitate
prompt and proper corrective action.
(7) Recommendations to prevent future occurrences of the deficiency
identified in the audit finding.
(8) Views of responsible officials of the auditee when there is disagreement
with the audit findings, to the extent practical.
(c) Reference numbers. Each audit finding in the schedule of findings and
questioned costs shall include a reference number to allow for easy
referencing of the audit findings during follow-up.
§ .515 Audit working papers.
(a) Retention of working papers. The auditor shall retain working papers
and reports for a minimum of three years after the date of issuance of the
auditor's report(s) to the auditee, unless the auditor is notified in writing by
the cognizant agency for audit, oversight agency for audit, or pass-through
entity to extend the retention period. When the auditor is aware that the
Federal awarding agency, pass-through entity, or auditee is contesting an
audit finding, the auditor shall contact the parties contesting the audit finding
for guidance prior to destruction of the working papers and reports.
(b) Access to working papers. Audit working papers shall be made
available upon request to the cognizant or oversight agency for audit or its
designee, a Federal agency providing direct or indirect funding, or GAO at the
completion of the audit, as part of a quality review, to resolve audit findings,
or to carry out oversight responsibilities consistent with the purposes of this
part. Access to working papers includes the right of Federal agencies to
Imp://www.whitehouse.goviombicirculars/a13 3/print/al 3 3.html 4/12/05
accordance with § .315(b) materially misrepresents the status of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
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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/a110.html 6/23/2006
dder 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 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
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obtain copies of working papers, as is reasonable and necessary.
§ .520 Major program determination.
(a) General. The auditor shall use a risk-based approach to determine which
Federal programs are major programs. This risk-based approach shall include
consideration of: Current and prior audit experience, oversight by Federal
agencies and pass-through entities, and the inherent risk of the Federal
program. The process in paragraphs (b) through (i) of this section shall be.
followed.
(b) Step 1. (1) The auditor shall identify the larger Federal programs, which
shall be labeled Type A programs. Type A programs are defined as Federal
programs with Federal awards expended during the audit period exceeding
the larger of:
(i) $300,000 or three percent (.03) of total Federal awards
expended in the case of an auditee for which total Federal awards
expended equal or exceed $300,000 but are less than or equal to
$100 million.
(ii) $3 million or three-tenths of one percent (.003) of total
Federal awards expended in the case of an auditee for which total
Federal awards expended exceed $100 million but are less than
or equal to $10 billion.
(iii) $30 million or 15 hundredths of one percent (.0015) of total
Federal awards expended in the case of an auditee for which total
Federal awards expended exceed $10 billion.
(2) Federal programs not labeled Type A under paragraph (b)(1) of this
section shall be labeled Type B programs.
(3) The inclusion of large loan and loan guarantees (loans) should not result
in the exclusion of other programs as Type A programs. When a Federal
•
program providing loans significantly affects the number or size of Type A
programs, the auditor shall consider this Federal program as a Type A
program and exclude its values in determining other Type A programs.
(4) For biennial audits permitted under § .220, the determination of Type
A and Type B programs shall be based upon the Federal awards expended
during the two-year period.
(c) Step 2. (1) The auditor shall identify Type A programs which are low-risk.
For a Type A program to be considered low-risk, it shall have been audited as
a major program in at least one of the two most recent audit periods (in the
•
• most recent audit period in the case of a biennial audit), and, in the most
recent audit period, it shall have had no audit findings under § .510(a).
However, the auditor may use judgment and consider that audit findings
• from questioned costs under § .510(a)(3) and § .510(a)(4), fraud
under § .510(a)(6), and audit follow-up for the summary schedule of
prior audit findings under § .510(a)(7) do not preclude the Type A
program from being low-risk. The auditor shall consider: the criteria in
§ .525(c), § .525(d)(1), § .525(d)(2), and § .525(d)(3);
the results of audit follow-up; whether any changes in personnel or systems
affecting a Type A program have significantly increased risk; and apply
• http://www.whitehouse.gov/omb/circulars/a133/print/al33.html 4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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•
professional judgment in determining whether a Type A program is low-risk.
(2) Notwithstanding paragraph (c)(1) of this section, OMB may approve a
Federal awarding agency's request that a Type A program at certain
recipients may not be considered low-risk. For example, it may be necessary
•
for a large Type A program to be audited as major each year at particular
recipients to allow the Federal agency to comply with the Government
Management Reform Act of 1994 (31 U.S.C. 3515). The Federal agency shall
notify the recipient and, if known, the auditor at least 180 days prior to the
end of the fiscal year to be audited of OMB's approval.
(d) Step 3. (1) The auditor shall identify Type B programs which are high-
risk using professional judgment and the criteria in § .525. However,
should the auditor select Option 2 under Step 4 (paragraph (e)(2)(i)(B) of
this section), the auditor is not required to identify more high-risk Type B
•
programs than the number of low-risk Type A programs. Except for known
reportable conditions in internal control or compliance problems as discussed
in § .525(b)(1), § .525(b)(2), and § .525(c)(1), a single
criteria in § .525 would seldom cause a Type B program to be considered
high-risk.
(2) The auditor is not expected to perform risk assessments on relatively
small Federal programs. Therefore, the auditor is only required to perform
risk assessments on Type B programs that exceed the larger of:
(i) $100,000 or three-tenths of one percent (.003) of total
Federal awards expended when the auditee has less than or
equal to $100 million in total Federal awards expended.
(ii) $300,000 or three-hundredths of one percent (.0003) of total
Federal awards expended when the auditee has more than $100
million in total Federal awards expended.
(e) Step 4. At a minimum, the auditor shall audit all of the following as
major programs:
(1) All Type A programs, except the auditor may exclude any Type A
•
programs identified as low-risk under Step 2 (paragraph (c)(1) of this
section).
(2) (i) High-risk Type B programs as identified under either of the following
two options: •
(A) Option 1. At least one half of the Type B programs identified as high-risk
under Step 3 (paragraph (d) of this section), except this paragraph (e)(2)
•
(i)(A) does not require the auditor to audit more high-risk Type B programs
than the number of low-risk Type A programs identified as low-risk under
Step 2.
(B) Option 2. One high-risk Type B program for each Type A program
identified as low-risk under Step 2.
(ii) When identifying which high-risk Type B programs to audit as
major under either Option 1 or 2 in paragraph (e)(2)(i)(A) or
(B), the auditor is encouraged to use an approach which provides
an opportunity for different high-risk Type B programs to be
http://www..whitehouse.l;ov/omb/circulars/a 13 3/print/a 133.html
4/12/05
pe A program have significantly increased risk; and apply
• http://www.whitehouse.gov/omb/circulars/a133/print/al33.html 4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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audited as major over a period of time.
(3) Such additional programs as may be necessary to comply with the
percentage of coverage rule discussed in paragraph (f) of this section. This
paragraph (e)(3) may require the auditor to audit more programs as major
than the number of Type A programs.
(f) Percentage of coverage rule. The auditor shall audit as major programs
• Federal programs with Federal awards expended that, in the aggregate,
encompass at least 50 percent of total Federal awards expended. If the
auditee meets the criteria in § .530 for a low-risk auditee, the auditor
need only audit as major programs Federal programs with Federal awards
•
expended that, in the aggregate, encompass at least 25 percent of total
Federal awards expended.
(g) Documentation of risk. The auditor shall document in the working
papers the risk analysis process used in determining major programs.
(h) Auditor's judgment. When the major program determination was
performed and documented in accordance with this part, the auditor's
judgment in applying the risk-based approach to determine major programs
shall be presumed correct. Challenges by Federal agencies and pass-through
entities shall only be for clearly improper use of the guidance in this part.
However, Federal agencies and pass-through entities may provide auditors
guidance about the risk of a particular Federal program and the auditor shall
consider this guidance in determining major programs in audits not yet
completed.
(i) Deviation from use of risk criteria. For first-year audits,
the auditor may elect to determine major programs as all Type A
programs plus any Type B programs as necessary to meet the
percentage of coverage rule discussed in paragraph (f) of this
section. Under this option, the auditor would not be required to
perform the procedures discussed in paragraphs (c), (d), and
(e) of this section.
(1) A first-year first- ear audit is the first year the entity is audited under this part or
year of a change first of auditors.
(2) To ensure that a frequent change of auditors would not preclude audit of
high-risk Type B programs, this election for first-year audits may not be used
by an auditee more than once in every three years.
§ .525 Criteria for Federal program risk.
(a) General. The auditor's determination should be based on an overall
evaluation of the risk of noncompliance occurring which could be material to
• the Federal program. The auditor shall use auditor judgment and consider
criteria, such as described in paragraphs (b), (c), and (d) of this section, to
identify risk in Federal programs. Also, as part of the risk analysis, the
auditor may wish to discuss a particular Federal program with auditee
• management and the Federal agency or pass-through entity.
(b) Current and prior audit experience. (1) Weaknesses in internal
control over Federal programs would indicate higher risk. Consideration
should be given to the control environment over Federal programs and such
http://www.whitehouse.gov/omb/circulars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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factors as the expectation of management's adherence to applicable laws and
regulations and the provisions of contracts and grant agreements and the
competence and experience of personnel who administer the Federal
programs.
(i) A Federal program administered under multiple internal
control structures may have higher risk. When assessing risk in a
large single audit, the auditor shall consider whether weaknesses
are isolated in a single operating unit (e.g., one college campus) •
or pervasive throughout the entity. •
•
(ii) When significant parts of a Federal program are passed
through to subrecipients, a weak system for monitoring
subrecipients would indicate higher risk. •
(iii) The extent to which computer processing is used to
administer Federal programs, as well as the complexity of that
processing, should be considered by the auditor in assessing risk.
New and recently modified computer systems may also indicate
risk.
(2) Prior audit findings would indicate higher risk, particularly when the
situations identified in the audit findings could have a significant impact on a
•
Federal program or have not been corrected.
(3) Federal programs not recently audited as major programs may be of
higher risk than Federal programs recently audited as major programs
without audit findings.
(c) Oversight exercised by Federal agencies and pass-through
entities. (1) Oversight exercised by Federal agencies or pass-through
entities could indicate risk. For example, recent monitoring or other reviews
performed by an oversight entity which disclosed no significant problems •
would indicate lower risk. However, monitoring which disclosed significant •
problems would indicate higher risk. •
(2) Federal agencies, with the concurrence of OMB, may identify Federal
programs which are higher risk. OMB plans to provide this identification in
the compliance supplement.
•
(d) Inherent risk of the Federal program. (1) The nature of a Federal
program may indicate risk. Consideration should be given to the complexity
of the program and the extent to which the Federal program contracts for •
goods and services. For example, Federal programs that disburse funds
through third party contracts or have eligibility criteria may be of higher risk,
Federal programs primarily involving staff payroll costs may have a high-risk
for time and effort reporting, but otherwise be at low-risk.
(2) The phase of a Federal program in its life cycle at the Federal agency may
indicate risk. For example, a new Federal program with new or interim •
regulations may have higher risk than an established program with time-
tested regulations. Also, significant changes in Federal programs, laws,
regulations, or the provisions of contracts or grant agreements may increase
risk.
(3) The phase of a Federal program in its life cycle at the auditee may
http://www:-whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.htm1 4/12/05
t over Federal programs and such
http://www.whitehouse.gov/omb/circulars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
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?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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Circular No. A- -- rAuu1LS ui 3L4106,
indicate risk. For example, during the first and last years that an auditee
participates in a Federal program, the risk may be higher due to start-up or
closeout of program activities and staff.
(4) Type B programs with larger Federal awards expended would be of higher
risk than programs with substantially smaller Federal awards expended.
§ .530 Criteria for a low-risk auditee.
An auditee which meets all of the following conditions for each of the
preceding two years (or, in the case of biennial audits, preceding two audit
periods) shall qualify as a low-risk auditee and be eligible for reduced audit
coverage in accordance"with § .520:
(a) Single audits were performed on an annual basis in accordance with the
provisions of this part. A non-Federal entity that has biennial audits does not
qualify as a low-risk auditee, unless agreed to in advance by the cognizant or
oversight agency for audit.
(b) The auditor's opinions on the financial statements and the schedule of
expenditures of Federal awards were unqualified. However, the cognizant or
oversight agency for audit may judge that an opinion qualification does not
affect the management of Federal awards and provide a waiver.
(c) There were no deficiencies in internal control which were identified as
material weaknesses under the requirements of GAGAS. However, the
cognizant or oversight agency for audit may judge that any identified
material weaknesses do not affect the management of Federal awards and
provide a waiver.
(d) None of the Federal programs had audit findings from any of the following
in either of the preceding two years (or, in the case of biennial audits,
preceding two audit periods) in which they were classified as Type A
programs:
(1) Internal control deficiencies which were identified as material
weaknesses;
(2) Noncompliance with the provisions of laws, regulations, contracts, or
grant agreements which have a material effect on the Type A program; or(3)
Known or likely questioned costs that exceed five percent of the total Federal
awards expended for a Type A program•during the year.
Appendix A to Part_ - Data Collection Form....(_Form_._SF-SAC)
Appendix B to Part _ Circular A-133..Compliance Suppl_ement
Table of Contents
Return to this article at:
http://www.whitehouse..g.ov/omb/circu,lars/.a 133/a 133,html
Click to Print
this document !
http://www.whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
orting, but otherwise be at low-risk.
(2) The phase of a Federal program in its life cycle at the Federal agency may
indicate risk. For example, a new Federal program with new or interim •
regulations may have higher risk than an established program with time-
tested regulations. Also, significant changes in Federal programs, laws,
regulations, or the provisions of contracts or grant agreements may increase
risk.
(3) The phase of a Federal program in its life cycle at the auditee may
http://www:-whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.htm1 4/12/05
t over Federal programs and such
http://www.whitehouse.gov/omb/circulars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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FINANCIAL STATUS REPORT FORM Exhibit "I"
(Please attach AIA G702 form or other comparable supporting documentation for expenditures)
Developer Name: Program: CDBG
HOME
Developer's Contractor (Circle) ESG
SHP
Address: Other
Project Type: Acquisition
Loan#: (Circle all New Construction
that apply) Rehabilitation
Reporting Period From: To:
•
PROJECT TOTAL PREVIOUS CURRENT % BUDGET
BUDGET EXPENDITURES EXPENDITURES COMPLETE REMAINING
Construction Hard Costs $ $ $ % $
Architect $ $ $ % $
Engineering $ $ $ % $
Legal $ $ $ % $
Appraisal $ $ $ % $
Audit $ $ $ % $
Developer Fee $ $ $ % $
Construction Contingency $ $ $ % $
Other—Please Specify $ $ $ % $
$ $ $ % $
$ $ $ % $
$ $ $ % $
TOTALS $ $ $ % $
Reimbursement Requested: $
Program Income This Month $ CITY BANK
TOTAL PAY REQUEST $ $ $
PROJECT TOTAL PREVIOUS CURRENT % BUDGET
FUNDING SOURCES BUDGET EXPENDITURES EXPENDITURES COMPLETE REMAINING
City funds $ $ $ % $
Owner Cash Equity $ $ $ % $
LIHTC $ $ $ % $
Private Funds $ $ $ % $
Surface& Sub-surface
Debris Grant $ $ - $ % $
Other $ $ $ % $
TOTAL $ $ $ % $
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 3/7/06
awards expended for a Type A program•during the year.
Appendix A to Part_ - Data Collection Form....(_Form_._SF-SAC)
Appendix B to Part _ Circular A-133..Compliance Suppl_ement
Table of Contents
Return to this article at:
http://www.whitehouse..g.ov/omb/circu,lars/.a 133/a 133,html
Click to Print
this document !
http://www.whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.html 4/12/05
orting, but otherwise be at low-risk.
(2) The phase of a Federal program in its life cycle at the Federal agency may
indicate risk. For example, a new Federal program with new or interim •
regulations may have higher risk than an established program with time-
tested regulations. Also, significant changes in Federal programs, laws,
regulations, or the provisions of contracts or grant agreements may increase
risk.
(3) The phase of a Federal program in its life cycle at the auditee may
http://www:-whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.htm1 4/12/05
t over Federal programs and such
http://www.whitehouse.gov/omb/circulars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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Exhibit J
SOIL WORK POLICY
FEDERAL CDBG, HOME, ECONOMIC DEVELOPMENT INITIATIVE AND
NEIGHBORHOOD INITIATIVE PROGRAMS
Housing Development Programs
The City of Omaha operates several housing development programs with federal funds from the
Community Development Block Grant, HOME Investment Partnerships Program, Economic
Development Initiative Grant and Neighborhood Initiative Grant Programs. The City's housing
development programs may involve the removal of structures, installation of public infrastructure and site
preparation work prior to the construction of new residential structures by developers.
The Governor has made a request to the U.S. Environmental Protection Agency (EPA) to declare a
portion of the eastern part of Omaha a Superfund Site as a result of high concentrations of lead in the soil.
The area in question is generally bound by , subject to the actual testing of individual lots.
POLICY:
The soil work requirements for housing development projects involving the removal of structures,
installation of public infrastructure and/or site preparation work within the Superfund Site area as follows:
The lead content of the soil on the property will be determined by laboratory analysis
using either flame or furnace atomic absorption spectroscopy. Laboratories performing
analysis for lead in soil will be certified by the National Lead Laboratories Accreditation
Program (NLLAP) by mandatory participation in the Environmental Lead Proficiency
Analytical Testing (ELPAT) program. Lead content will be reported as parts per million
(1)Pm).
Should any of the soil samples report a lead concentration greater than 400 ppm, the
affected soil will be removed to a depth where the soil samples report a lead
concentration of less than 400 ppm or to a depth of one foot below the finished grade,
whichever depth is less.
In addition to requirements for soil integrity used for structural fill, all soil brought onto
the property must be tested for environmental contaminants. Borrow soils used for
purposes other than for structural fill, such as finish grade, topsoil or surcharge, are
required to be tested in the same manner for environmental contaminants. The contractor
will inform the City of the location of borrow soil no less than ten days prior to its use on
the property. Testing will include the collection of not less than three samples per borrow
site. The City and/or its designated representative will complete soil sample collection.
Should any of the soil samples report a lead concentration greater than 400 ppm, the soil
will not be allowed for use on housing development program properties.
Effective 9/1/2002
egulations may have higher risk than an established program with time-
tested regulations. Also, significant changes in Federal programs, laws,
regulations, or the provisions of contracts or grant agreements may increase
risk.
(3) The phase of a Federal program in its life cycle at the auditee may
http://www:-whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.htm1 4/12/05
t over Federal programs and such
http://www.whitehouse.gov/omb/circulars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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24 CFR 85.43 ENFORCEMENT
(a) Remedies for non-compliance. If a grantee or sub-grantee materially fails to comply with
any term of an award, whether stated in a federal statute or regulation, an assurance, in a
State plan or application, a notice of award, or elsewhere, the awarding agency may take one
or more of the following actions, as appropriate in the circumstances:
(1) Temporarily withhold cash payments pending correction of the deficiency by the grantee
or sub-grantee or more severe enforcement action by the awarding agency,
(2) Disallow(that is, deny both use of funds and matching credit for) all or part of the cost of
the activity or action not in compliance,
(3) Wholly or partly suspend or terminate the current award for the grantee's or sub-
grantee's program,
(4) Withhold further awards for the program, or
(5) Take other remedies that may be legally available.
(b) Hearings, appeals. In taking an enforcement action, the awarding agency will provide the
grantee or sub-grantee an opportunity for such hearing, appeal or other administrative
proceeding to which the grantee or sub-grantee is entitled 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-cancellable, 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
will not be allowed for use on housing development program properties.
Effective 9/1/2002
egulations may have higher risk than an established program with time-
tested regulations. Also, significant changes in Federal programs, laws,
regulations, or the provisions of contracts or grant agreements may increase
risk.
(3) The phase of a Federal program in its life cycle at the auditee may
http://www:-whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.htm1 4/12/05
t over Federal programs and such
http://www.whitehouse.gov/omb/circulars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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(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.
f costs
2. Reasonable costs
3. Allocable costs
4. Applicable credits
D. Composition of Cost
1. Total cost
2. Classification of costs
4 of 53 4/16/03 1:39 PM
rovide the required certification regarding its exclusion status and that of its principal employees.
Return to Top
http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006
y Clerk
Approved.1
- r ; . Mayor
Attachment 1
MINORITY BUSINESS & WOMEN BUSINESS
ENTERPRISE PLAN
OZdIAHA,NF October 2001
/70
ot vsafte57111
44TED FEBik" PLANNING• OMAHA
City of Omaha Robert C.Peters,Director
Mike Fahey,Mayor City of Omaha
Planning Department
Omaha/Douglas Civic Center
1819 Famam Street
Omaha,Nebraska 68183
rety
under either § 85.43 or Paragraph(a) of this section.
f costs
2. Reasonable costs
3. Allocable costs
4. Applicable credits
D. Composition of Cost
1. Total cost
2. Classification of costs
4 of 53 4/16/03 1:39 PM
rovide the required certification regarding its exclusion status and that of its principal employees.
Return to Top
http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006
y Clerk
Approved.1
- r ; . Mayor
PLANNING DEPARTMENT
CITY OF OMAHA
MINORITY BUSINESS/WOMEN BUSINESS ENTERPRISE PLAN
INTRODUCTION
Minority and women business sectors play an important part in Omaha's overall plans for future growth,
progress, and prosperity. It is vital to the City's economic condition and well-being that minority and
women businesses expand, thrive and prosper, generating economic stability and increased job
opportunities. Towards the fulfillment and accomplishment of these important objectives, the City of
Omaha remains committed to minority and women business development.
The City of Omaha's approach to minority/women business development is embedded in its policy of non-
discrimination in the conduct of City business including the procurement of goods, materials and services,
construction and community and economic development projects. The City recognizes its obligations to
each segment of the various communities it serves. It is in recognition of these responsibilities that the
City established the City's Contract Compliance Ordinance.
The Ordinance commits the City to:
1. Require contractors and/or vendors to provide employment opportunities without regard to race,
color, sex,religion, or national origin;
2. Monitor contractor and vendor equal opportunity performance; and
3. Increase the total number and total dollar volume of City contracts awarded to minority-owned and
women-owned firms.
GOALS AND OBJECTIVES
The following represents a summary of the goals and objectives of the Planning Department as they relate
to minority and women-owned businesses:
1. Encourage, increase and promote business and procurement opportunities for women-owned
businesses;
2. Increase and expand the awareness and understanding regarding the concerns, obstacles, and
hindrances preventing increased MBE/WBE participation in Planning Department activities;
3. Assist MBE's/WBE's through the revitalization of business districts;
4. Assist minority and female entrepreneurs in the formation and growth of new small businesses;
and
5. Provide technical assistance to neighborhood organizations, MBE's and WBE's to increase their
participation in the Planning Department programs and activities at all levels.
SCOPE OF WORK
In order to accomplish these objectives, the Planning Department will:
1. Require that recipients of grant awards, consulting contracts, or loans to develop and provide a
MBE/WBE Utilization Plan,
2. Ensure that Requests for Proposals require the submission of MBE/WBE Utilization Plans.
1
case of partial termination, the portion to be terminated, or
will not be allowed for use on housing development program properties.
Effective 9/1/2002
egulations may have higher risk than an established program with time-
tested regulations. Also, significant changes in Federal programs, laws,
regulations, or the provisions of contracts or grant agreements may increase
risk.
(3) The phase of a Federal program in its life cycle at the auditee may
http://www:-whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.htm1 4/12/05
t over Federal programs and such
http://www.whitehouse.gov/omb/circulars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
20 6/21/00 2:34 PM
N
2 0 2 Miles \)
_— W , N E
Ez3Neighbrohooa 2"vitalization
Straee,;y Area 3oundary s
3. Ensure that the programs of the Planning Department are advertised in the appropriate new media
whose markets are targeted toward MBE/WBE.
4. Implement an outreach effort informing MBE and WBE firms and capture information on these
firms doing business with the Planning Department.
5. Implement a system to identify MBE and WBE firms and capture information on these firms doing
business with the Planning Department.
6. Require developers, corporations, partnerships and/or sole proprietors to register with the Human
Relations Department and the Purchasing Department. In addition,require these entities to:
A. Complete CC-1 (Human Relations Department)
B. Complete Bid List Registration(Finance Department,Purchasing Division
C. Complete Business Certification(Human Relations Department)
7. Require developers, corporations, partnerships and/or sole proprietors to provide registration
information on all sub-contractors.
8. Require loan agreements to include a statement that jobs created will be made available to low-to-
moderate income persons.
The following application package has been developed to assist you in complying with our request for
information on your business and all sub-contractors providing goods and/or services on projects financed
by and/or implemented through an agreement with the City of Omaha. If you have any questions or
require further assistance in completing the application package, please contact Mr. Kenneth Johnson, Sr.
at 444-5165.
2
e 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.
1
case of partial termination, the portion to be terminated, or
will not be allowed for use on housing development program properties.
Effective 9/1/2002
egulations may have higher risk than an established program with time-
tested regulations. Also, significant changes in Federal programs, laws,
regulations, or the provisions of contracts or grant agreements may increase
risk.
(3) The phase of a Federal program in its life cycle at the auditee may
http://www:-whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.htm1 4/12/05
t over Federal programs and such
http://www.whitehouse.gov/omb/circulars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
20 6/21/00 2:34 PM
N
2 0 2 Miles \)
_— W , N E
Ez3Neighbrohooa 2"vitalization
Straee,;y Area 3oundary s
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
3
ent with the City of Omaha. If you have any questions or
require further assistance in completing the application package, please contact Mr. Kenneth Johnson, Sr.
at 444-5165.
2
e 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.
1
case of partial termination, the portion to be terminated, or
will not be allowed for use on housing development program properties.
Effective 9/1/2002
egulations may have higher risk than an established program with time-
tested regulations. Also, significant changes in Federal programs, laws,
regulations, or the provisions of contracts or grant agreements may increase
risk.
(3) The phase of a Federal program in its life cycle at the auditee may
http://www:-whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.htm1 4/12/05
t over Federal programs and such
http://www.whitehouse.gov/omb/circulars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
20 6/21/00 2:34 PM
N
2 0 2 Miles \)
_— W , N E
Ez3Neighbrohooa 2"vitalization
Straee,;y Area 3oundary s
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
4
epresents 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.
1
case of partial termination, the portion to be terminated, or
will not be allowed for use on housing development program properties.
Effective 9/1/2002
egulations may have higher risk than an established program with time-
tested regulations. Also, significant changes in Federal programs, laws,
regulations, or the provisions of contracts or grant agreements may increase
risk.
(3) The phase of a Federal program in its life cycle at the auditee may
http://www:-whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.htm1 4/12/05
t over Federal programs and such
http://www.whitehouse.gov/omb/circulars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
20 6/21/00 2:34 PM
N
2 0 2 Miles \)
_— W , N E
Ez3Neighbrohooa 2"vitalization
Straee,;y Area 3oundary s
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
5
of Cost
1. Total cost
2. Classification of costs
4 of 53 4/16/03 1:39 PM
rovide the required certification regarding its exclusion status and that of its principal employees.
Return to Top
http://www.whitehouse.gov/omb/circulars/a110/al 10.html 6/23/2006
y Clerk
Approved.1
- r ; . Mayor
k
_ I
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 ❑ NO ❑ MINORITY ❑
WOMAN ❑ N/A ❑
TYPE OF OWNERSHIP: INDIVIDUAL ❑ PARTNERSHIP ❑ 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
6
6/23/2006
y Clerk
Approved.1
- r ; . Mayor
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
•
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
4
epresents 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.
1
case of partial termination, the portion to be terminated, or
will not be allowed for use on housing development program properties.
Effective 9/1/2002
egulations may have higher risk than an established program with time-
tested regulations. Also, significant changes in Federal programs, laws,
regulations, or the provisions of contracts or grant agreements may increase
risk.
(3) The phase of a Federal program in its life cycle at the auditee may
http://www:-whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.htm1 4/12/05
t over Federal programs and such
http://www.whitehouse.gov/omb/circulars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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•
City of Omaha
SUBCONTRACTOR LIST:
(Continuation)
SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.:
❑ MINORITY
❑ WOMAN
CONTRACT AMOUNT: ❑ N/A
SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.:
❑ MINORITY
❑ 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
❑ WOMAN
CONTRACT AMOUNT: El N/A
SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.:
❑ MINORITY
❑ WOMAN
CONTRACT AMOUNT: ! ❑ N/A
SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.:
❑ MINORITY
❑ WOMAN
CONTRACT AMOUNT: ❑ N/A
SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.:
El MINORITY
❑ WOMAN
CONTRACT AMOUNT: ❑ N/A
SUBCONTRACTOR TRADE FED. I.D. # TELEPHONE# MINORITY INFO.:
❑ MINORITY
❑ WOMAN
CONTRACT AMOUNT: ❑ N/A
8
nts 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.
1
case of partial termination, the portion to be terminated, or
will not be allowed for use on housing development program properties.
Effective 9/1/2002
egulations may have higher risk than an established program with time-
tested regulations. Also, significant changes in Federal programs, laws,
regulations, or the provisions of contracts or grant agreements may increase
risk.
(3) The phase of a Federal program in its life cycle at the auditee may
http://www:-whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.htm1 4/12/05
t over Federal programs and such
http://www.whitehouse.gov/omb/circulars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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Attachment 2
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.
y
http://www:-whitehouse.gov/omb/circulars/a 13 3/print/a 13 3.htm1 4/12/05
t over Federal programs and such
http://www.whitehouse.gov/omb/circulars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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G. With respect to work performed in connection with Section 3 covered Indian housing
assistance, Section 7(b) of the Indian Self-Determination and Education Assistance Act
(25 U.S.C. 450e) also applies to the work to be performed under this contract. Section
7(b) requires that to the greatest extent feasible (i) preference and opportunities for
training and employment shall be given to Indians, and (ii) preference in the award of
contracts and subcontracts shall be given to Indian organizations and Indian-owned
Economic Enterprises. Parties to this contract that are subject to the provisions of
Section 8 and Section 7(b) agree to comply with Section 3 to the maximum extent
feasible, but not in derogation of compliance with Section 87 (b).
Providing Other Economic Opportunities.
(a) General. In accordance with the findings of the Congress, as stated in Section 3,
that other economic opportunities offer an effective means of empowering low-
income persons, a recipient is encouraged to undertake efforts to provide to low-
income persons economic opportunities other than training, employment and
contract awards, in connection with Section 3 covered assistance.
(b) Other training and employment-related opportunities. Other economic opportunities
to train and employ Section 3 residents include, but need not be limited to, use of
"upward mobility", "bridge" and trainee positions to fill vacancies; and hiring
Section 3 residents in part-time positions.
(c) Other business-related economic opportunities: (1) A recipient or contractor may
provide economic opportunities to establish, stabilize or expand Section 3 business
concerns, including micro-enterprises. Such opportunities include, but are not
limited to formation of Section 3 joint ventures, financial support for affiliating with
franchise development, use of labor only contracts for building trades, purchase of
supplies and materials from housing authority resident-owned businesses, purchase
of materials and supplies from PHA resident-owned businesses and use of
procedures under 24 CFR part 963 regarding HA contracts to HA resident-owned
businesses. A recipient or contractor may employ these methods directly or may
provide incentives to non-Section 3 businesses to utilize such methods to provide
other economic opportunities to low-income persons. (2) A Section 3 joint venture
means an association of business concerns, one of which qualifies as a Section 3
business concern, formed by written joint venture agreement to engage in and carry
out a specific business venture for which purpose the business concerns combine
their efforts, resources and skills for joint profit, but not necessarily on a continuing
or permanent basis for conducting business generally, and for which the Section 3
business concern:
(i) Is responsible for a clearly defined portion of the work to be performed and
holds management responsibilities in the joint venture; and
(ii) Performs at least 25 percent of the work and is contractually entitled to
compensation proportionate to its work.
irculars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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Attachment"3"
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
d 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.
irculars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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federal assistance, the Contractor or the City may request the United States to
enter into such litigation to protect the interests of the United States.
(6) The Contractor shall file and shall cause his subcontractors, if any, to file
compliance reports with the Contractor in the same form and to the same extent as
required by the federal government for federal contracts under federal rules and
regulations. Such compliance reports shall be filed with the Human Relations
Director. Compliance reports filed at such times as directed shall contain
information as to the employment practices, policies, programs and statistics of
the Contractor and his subcontractors.
(7) The Contractor shall include the provisions of Paragraphs (1) through (7) of this
Section, "Equal Employment Opportunity Clause", and Omaha Municipal Code
Section 10-193 in every contract, subcontract or purchase order so that such
provisions will be binding upon each subcontractor or vendor. (Code 1980,
Section 10-192; Ordinance No. 35344, Sections 1, 9-26-00)
eceive 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
d 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.
irculars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
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ATFACE-fr-1 ENT L/
Housing and Community Development Division
City of Omaha Planning Department
Cost Certification Form
Project Name: Heritage Services Project
Project Owner: Heritage Services
Project Address: 20th to 24th Streets between Dodge and I-480
Project Budget_ $11,810,615.00
The Development Section has reviewed the project budget. In our opinion the project
cost estimate is accurate.
(See attached)
Development Section Manager: 0
Date
Y? 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
6
6/23/2006
y Clerk
Approved.1
- r ; . Mayor
City of Omaha, Nebraska
Heritage Services Redevelopment Project
Budget - June 21, 2004
Expense Accounts Budget
Construction
Stadium/Restrooms/Concessions/
Parking/Sitework Construction 5,085,664
Landscaping & Plantings 39,681
Parking Lot Lighting 77,165
Field Lighting 156,477
Field Sound System 74,750
Traffic Signal -20th & Davenport 50,880
Traffic Signal - 24th & Chicago 88,815
Sanitary Sewer- Davenport 28,795
Manhole CC to BB to AA to B
Total Construction 5,602,227
Land Acquisition 2,801,656:,
Bleachers/Field Specialities 435,000
Design &Testing 802,326
Sculpture, Signage, Blue Phones 245,000
Site Prep - Grading* 362,070
Utility Costs (current w/traffic study)** 841,835
HS Construction Management 39,100
HS Contingency 100,000
Project Administration
Insurance 20,000
Professional fees 150,000
Property management/maintenance 7,900
Taxes 3,500
Total Project Administration 181,400
Heritage Services costs
Fundraising consulting fees 300,000
Fundraising expenses 100,000
Total Heritage Services costs 400,000
Total Expenses 11,810,615
",**Total costs for site prep, grading and utilities are $1,203,905 of which
the federal HUD appropriation of$248,525 will be applied.
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
d 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.
irculars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
20 6/21/00 2:34 PM
N
2 0 2 Miles \)
_— W , N E
Ez3Neighbrohooa 2"vitalization
Straee,;y Area 3oundary s
AtrAcH M E L-r 5
of°`'"H°'^F:4 Planning Department
1s
v Omaha/Douglas Civic Center
n " 1819 Farnam Street,Suite 1100
z ` ��fi�` Omaha,Nebraska 68183
= (402)444-5150
fl: ti.
Telefax(402)444-6140
'TEo eEask)e Steven N.Jensen,AICP
City of Omaha Director
Mike Fahey,Mayor
June 27, 2006
Susan L. Morris, President
Heritage Services
8805 Indian Hills Drive
Suite 175
Omaha, NE 68114-6014
RE: Performance and labor and material bond — Heritage Services Project
Dear Ms. Morris:
This letter is in response to your correspondence requesting that the City waive the bonding
requirement in Section 3.02.3 of the Agreement between the City of Omaha and Heritage
Services.
The City will waive the bonding requirement for this project since the contractor, Kiewit
Construction Company, is on the City of Omaha Planning Department's approved contractor
list.
Should you have any questions or concerns please contact Edward Dantzler at 444-5530.
Sincerely,
Steven N. Jensen,.A 4
Planning Director
cc: John Rehtmeyer
James Thele
Daisy Burton
Ed Dantzler
*Total costs for site prep, grading and utilities are $1,203,905 of which
the federal HUD appropriation of$248,525 will be applied.
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
d 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.
irculars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
20 6/21/00 2:34 PM
N
2 0 2 Miles \)
_— W , N E
Ez3Neighbrohooa 2"vitalization
Straee,;y Area 3oundary s
C-25A CITY OF OMAHA
LEGISLATIVE CHAMBER
Omaha,Nebraska
RESOLVED BY THE CITY COUNCIL OF THE CITY OF OMAHA:
WHEREAS, the Consolidated Appropriations Act of 2004 (PL 108-199) (the
Act), signed into law on January 23, 2004, provided the Department of Housing and Urban
Development (HUD) with Economic Development Initiative (EDI) funds for certain special
projects; and,
WHEREAS, on November 9, 2004, the City of Omaha applied for and received
$248,525.00 under the Act as partial financing to assist Heritage Services in its infrastructure
redevelopment in connection with the conversion and redevelopment of the Heritage Services
project; and,
WHEREAS, on November 17, 2004, the City of Omaha received authority from
HUD to use $248,525.00 in FY 2004 EDI-special projects funds, Grant No. B-04-SP-NE-043w4
for the Heritage Services project; and,
WHEREAS, the Joslyn Art Museum, Creighton University and the Omaha Public
Schools will redevelop the area from 20th to 24t Streets between Dodge and Chicago Streets into
a shared campus, both educationally and artistically, for the Museum, the University and Central
High School; and Heritage Services is the nonprofit corporation securing funding for and
coordinating the construction of this redevelopment project (hereinafter referred to as the
"Project"); and,
WHEREAS, this endeavor provides the institutions with a more efficient campus
poised for future expansion, as well as a new combined vision resulting in exciting approaches in
art history and humanities education, athletics, marching band and physical education classes;
and,
WHEREAS, the total project costs is estimated to be $11,810,615.00. The total
costs for site preparation, grading and utilities are $1,203,9095.00 of which the $248,525.00 EDI
grant will be applied; and,
WHEREAS, it is in the best interest of the City of Omaha and the residents
thereof to enter into a Grant Agreement with Heritage Services to complete this worthwhile
project.
By
Councilmember
Adopted
City Clerk
Approved
Mayor
sible 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
d 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.
irculars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
20 6/21/00 2:34 PM
N
2 0 2 Miles \)
_— W , N E
Ez3Neighbrohooa 2"vitalization
Straee,;y Area 3oundary s
C-25A
CITY OF• OMAHA
LEGISLATIVE CHAMBER
Omaha,Nebraska
PAGE 2
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF OMAHA:
THAT, as recommended by the Mayor, the attached Grant Agreement in the
amount of$248,525.00 between the City of Omaha and Heritage Services, a Nebraska nonprofit
corporation, 8805 Indian Hills Drive, Suite 175, Omaha, Nebraska 68114, Susan L. Morris,
President, for the redevelopment of the area from 20th to 24th Streets between Dodge and
Chicago Streets into a shared campus for the Joslyn Museum, Creighton University and Central
High School, is hereby approved. Funds shall be paid from FY 2006, Award No. 247, Project
No. 1670, Heritage Services Redevelopment EDI-Special Projects Grant No. B-04-SP-NE-0434.
APPROVED AS TO FORM:
j(::::::::Z_f,- c.e V&A,
— CITY ATTORNEY DATE
P:\PLN3\16497maf.doc
By
Aa,,,,s9zida.
Councilmember
JUL 2 5 2006 (p 0
Adopted.,... t*
City Clerk
7/� o`
c�lay Approved)
May or
y, for the Museum, the University and Central
High School; and Heritage Services is the nonprofit corporation securing funding for and
coordinating the construction of this redevelopment project (hereinafter referred to as the
"Project"); and,
WHEREAS, this endeavor provides the institutions with a more efficient campus
poised for future expansion, as well as a new combined vision resulting in exciting approaches in
art history and humanities education, athletics, marching band and physical education classes;
and,
WHEREAS, the total project costs is estimated to be $11,810,615.00. The total
costs for site preparation, grading and utilities are $1,203,9095.00 of which the $248,525.00 EDI
grant will be applied; and,
WHEREAS, it is in the best interest of the City of Omaha and the residents
thereof to enter into a Grant Agreement with Heritage Services to complete this worthwhile
project.
By
Councilmember
Adopted
City Clerk
Approved
Mayor
sible 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
d 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.
irculars/al 3 3/print/a 133.html 4/12/05
4/12/05
s of any
prior audit finding.
(b) Audit finding detail. Audit findings shall be presented in sufficient detail
for the auditee to prepare a corrective action plan and take corrective action
and for Federal agencies and pass-through entities to arrive at a
http://www.whitehouse.gov/ombicirculars/al 3 3/print/a l 3 3.html 4/12/05
sonable hours, (iii) greatly increase the
duration of the flight, (iv) result in additional costs which would offset the transportation savings, or(v)
offer accommodations which are not reasonably adequate for the medical needs of the traveler.
oI of63 6/21/002:27 PM
est
charged to date may require negotiation and/or downward adjustments of replacement space charged to
Federal programs in the future.
3 ut 63 6/21/00 2:27 PM
licable indirect costs when the following circumstances exist:
6/21/00 2:27 PM
?of63
l be made in that
manner. When the expenses in a cost grouping are more general in nature, the allocation shall be made
1of63 6/21/002 34PM
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/a110.html 6/23/2006
dder 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 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
20 6/21/00 2:34 PM
N
2 0 2 Miles \)
_— W , N E
Ez3Neighbrohooa 2"vitalization
Straee,;y Area 3oundary s
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1
ITIONAL MANAGEMENT PERSONNEL):
NAME POSITION
EDUCATION
MANAGEMENT OR TECHNICAL TRAINING
6/22/90
6
6/23/2006
y Clerk
Approved.1
- r ; . Mayor