1. United States Department of Labor Employment & Training Administration TAA-CCCT Round 4 New Grantee Fiscal and Administrative Q&A TAA-CCCT Round 4 New Grantee Fiscal and Administrative Q&A January 6 th, 2015

2. Presenter Maggie Ewell Division of Policy, Review, and Resolution Office of Grants Management

3. Fiscal/AdminAll Grantees Uniform Administrative RequirementsOnline Training Recorded Link: https://etareportin g.workforce3one.o rg/view/401120095 0256115537/info Fiscal/AdminAll Grantees Cost Principles and Selected Items of CostOnline Training Recorded Link: https://etareportin g.workforce3one.o rg/view/401113055 2739025566/info Fiscal/AdminAll Grantees Administrative and Indirect Costs Online Training Recorded Link: https://www.workf orce3one.org/view/ 4201120336293625 358/info Fiscal/AdminAll Grantees Financial Management PrinciplesOnline Training Recorded Link: https://etareportin g.workforce3one.o rg/view/401113054 9531844024/info Online Training Pre-reqs

4. Purpose of today’s webinar Refresher of key take-aways from online training – Administrative costs – Indirect Costs –Federal Cost Principles –Uniform Administrative Requirements  To answer your questions!  Provide information on new Uniform Guidance

5. ADMINISTRATIVE COSTS

6. Two Basic Cost Categories Administration – Function based – Not related to direct program services – Can be both direct and indirect Program Activities – All grant costs that relate to direct provision of services to participants and employers

7. Administrative Costs - Definition Use definition in 20 CFR 667.220 (Workforce Investment Act) Allocable portion of necessary and reasonable costs that are not related to direct provision of workforce services

8. Administrative Functions Accounting, budgeting, financial and cash management Procurement and purchasing Personnel and property management Payroll, audit and general legal services Oversight and monitoring of administrative activities Developing information systems and procedures related to administrative functions

9. Administrative Cost Limitation Grant limit = 10% Contained in Grant Agreement In consortia, each consortium member’s admin cost limitation = 10% Includes direct and indirect administrative costs

10. Administrative Costs - Compliance Tracked, accounted for & reported quarterly Measured at conclusion of grant period Not a compliance issue during life of grant If exceed 10% at end of grant, costs will be disallowed

11. United States Department of Labor Employment & Training Administration Indirect Costs

12. Direct Cost or Indirect Cost? Direct Costs – Cost identified with a specific grant Indirect Costs – Cost shared among multiple programs – Cost shared among multiple categories

13.  Direct and Indirect Costs Can Be Either Administrative or Program and are reported separately  To claim any indirect cost, program or administrative cost, you must have an Indirect Cost Rate Agreement. Claiming Program or Administrative Indirect Costs

14. Cost Allocation The process used to distribute costs based on the concept of benefits received Benefit to grant program and cost objectives in particular Direct charged to single objective, shared split across objectives, or indirect General Ledger or Books of Account

15. Administrative Costs ≠ Indirect Costs For ETA grants, administrative cost limits are based on a percent of the total grant award. Indirect cost rates are a percent of a specific direct cost base.

16. $ 475,000 Direct $ 475,000 Direct $75,000 Indirect $75,000 Indirect $55,000 Admin $55,000 Admin $550,000 Total Grant Award Administrative Costs May be BOTH Direct & Indirect

17. United States Department of Labor Employment & Training Administration Fiscal and Administrative requirements

18. It’s all very simple… Written Policies and Sound Business Practices Followed Consistently Over Time With Each Funding Stream Treated Equally With All Costs Being Necessary and Reasonable Would be done similarly by a Prudent Person Ensuring Proportionate Share and Benefits Received

19. Federal Cost Principles Set of government wide rules – 2 CFR Part 220 (A-21) Educational Institutions – Incorporated by reference - Uniform Administrative Standards 29 CFR 97.22 29 CFR 95.27 Cost principles – Define conditions for charging costs Types of Allowable costs – Allowable – Unallowable – Allowable with conditions

20. Selected Items of Cost 3 types of Costs – Allowable – Unallowable – Allowable with Conditions If Cost not Treated – Principles of necessary and reasonable apply

21. Allowable Cost Standards Necessary – To achieve grant outcomes Reasonable – Sound business practices Allocable – Only charge costs that clearly BENEFIT grant Additional standards

22. Grant Management Requirements 29 CFR Part 95 Uniform Administrative Requirements Financial Systems Reporting Procurement Program Income Property Management Post-Award requirements

23. 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards, 2 CFR 200 Shorthand: Uniform Guidance – DOL adopted with exception 2 CFR 2900 – DOL Implementation: TEGL 15-14 Effective December 26, 2014 for new awards and new funding added to existing awards

24. 2 CFR 200 cont’d Does not apply to awards made prior to Dec. 26, 2014 unless: – New money is added under a new NOO and new grant terms – Grantee requests a modification to change the terms of grant to apply to award Grantees will not be penalized for following the new Uniform Guidance prior to modification to existing grant

25. Quarterly Financial Reports ETA Form 9130 – due February 14, 2015 Online training: https://etareporting.workforce3one.org/view/40111 30549705686017/info TEGL and 9130 Instructions http://www.doleta.gov/grants/financial_reporting.cf m Password/PIN issues: ETApassword.pin@dol.gov

26. Please enter your questions into the Chat Room!

27. Online Training http://etareporting.workforce3one.org http://www.dol.gov/oasam/boc/dcd/index.htm

28. Thanks! www.doleta.gov/taaccct 28