Preparing Indirect Cost Proposals and Complying with OMB Circulars
Finance
The two most important things to master if you’re
involved with federal grants and contracts are
indirect cost concepts and OMB Circulars. A thorough
understanding will assure that your tribe or organization
receives the maximum allowable contract
support and that there will be no surprise disallowed
costs during the life of your contract or grant.
This three-day program was designed to give you
the best of our two most popular programs — Indirect
Cost Strategies and OMB Circulars. Our simple,
practical approach to indirect costs will help you
gain the skills needed to create a winning proposal.
Careful case study analysis and hands-on experience
will reveal strategies for managing successful
tribal government programs. You’ll also get the most
comprehensive, up-to-date information available on
Office of Management and Budget Circulars A-87,
A-102, A-50 and A-133 — guidelines for administering
federal grants and contracts. You’ll learn about
new recordkeeping requirements for employees,
new limitations on council and board stipends and
requirements regarding the preparation of indirect
cost proposals. Learn about other significant changes,
such as interest and self-insurance costs, that are
now allowable.
Don’t miss this great opportunity to learn the essentials
for successfully managing your federal grants
and contracts. Space is limited — so register early!
Topics that will be covered include:
Understanding Indirect Costs
- Introduction to indirect cost theory
- Tribe’s right to define
- Purpose and definition of indirect cost
- Types of rates/agreements:
- Provisional
- Fixed/carry-forward
- Lump sum
- Typical direct and indirect costs
- Choosing a base
- Indirect cost recovery
- Consistency rule
Indian Self-Determination and Educational Assistance Act
- Application of the Act
- Key excerpts
- Indirect cost funding
- Contract support
Multiple Indirect Cost Rates
- Departmental indirect cost rates
- Establishing indirect cost pools
- Maximizing your department’s funds
- Calculating the rates
- Distribution methodology
- Indirect cost template
Negotiating with the Cognizant Agency
- Right to negotiate
- Effective negotiating strategies
- Appeals process
Contract Support Costs
- Federal Register
- IHS Circular 2001-05
- Standards for review and approval of contract support costs in the IHS
Proposal Format
- Sample indirect cost proposal for a tribal organization:
- Introduction
- Certification
- Accounting system
- Organizational chart
- Rate computation
- Proposed base and pool
- Applying a format to your organization
Space Allocation Plans
- Purpose of the plan
- Capturing all costs
- How to change common area
- Costs that can be included
- Including your mortgage payments
- Sample plan
Indirect Cost Issues
- Shoshone-Bannock decision
- Ramah-Navajo impact on indirect cost issues
- Disallowed costs
- Department of the Interior — National Business Center guidelines for proposals
- Over-recovery issues
- Calculating IHS-BIA shortfalls
- Collecting actual underrecovery
Common Problems
- Inconsistency
- Capital items
- Lease-backs from tribe
- Tribal enterprises
- Direct billing of indirect charges
| OMB A-87: Revised Cost Principles for Taxes
- Allowable and allocable costs
- Unallowable charges
- Allowable taxes to federal programs
- Tribal and TERO taxes
- Indian Self-Determination Act provisions:
- Relating the new cost principle provisions of Section 106(k) to existing cost circulars
Interest and Insurance Costs
- Charging interest on your own funds
- Interest paid on capital projects
- Interest costs on capitalequipment and buildings
- Allowability of general insurance costs
- Not insuring government-owned property
- Self-insurance funds
General Government Expenses
- Salaries of tribal chairs
- Cognizant agency approval requirements
- Managing and operating programs
Disallowed Costs
- Justifying questioned costs
- Appeals process under P.L. 100-472
- Recent Board decisions:
- EPA Inspector General opinions
- HHS Departmental Appeals Board decisions
OMB Circular A-102
- Pre-award requirements
- Post-award financial management
- Monitoring and reporting requirements
- Audit close-out and enforcement provisions
- The Common Rule
Purchasing Standards
- Small purchase guidelines (< $2,500)
- When prior approval is needed
- Protest and bonding issues
Matching Requirements
- Using other agencies and program income funds as match
- Special provisions for Section 103 P.L. 93-638 grants
- Value of in-kind services
- Recent HHS Board decisions
Management Requirements
- Property management:
- Titles, equipment and real property
- Disposal
- Financial management:
- Obtaining certification
- Cash management
- Returning interest earned
The Single Audit Act
- OMB Circular A-50
- Audit follow-up
- Failure to have a required audit
- Recordkeeping
- Report submission and release
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