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Federal Register / Vol . 66 , No . 105 / Thursday , May 31 , 2001 / Notices 29641 <br /> 2 . Using a portion of their funds to Human Services , as well as Labor' s These One- Stop center partners are <br /> create and maintain the One- Stop Office of Cost Determination and Office recipients of Federal grant dollars , <br /> system and to provide. applicable core of Inspector General . either directly or from another recipient. <br /> services ; The underlying problem for the One- They will, in their normal course of <br /> 3 . Entering into a Memorandum of Stop partners is to find an appropriate business , maintain appropriate <br /> Understanding (MOU) with the Local way of accumulating cost information accounting and other information in <br /> Workforce Investment Board (Local and assuring appropriate payment for accordance with applicable Federal <br /> Board) regarding the operation of the shared costs as they come together in a guidance . This normally includes <br /> One- Stop. system , single location . It must be recognized accounting for indirect costs , through <br /> 4 . Participating in the operation of the that cost allocation is a distinctly indirect cost rates. or cost allocation <br /> One - Stop system in a manner consistent different requirement from-resource plans , as. well as for direct costs . All <br /> withthe MOU and the partner ' s sharing . Cost allocation is a concept that costs must be accounted for in <br /> authorizing law; and is embedded in the ONE . Cost Principles accordance with Generally Accepted <br /> 5 . Providing representation on the Circulars and one which is. based on the Accounting Principles ( GAAP ) . For the <br /> Local Board . premise that Federal programs are to _ direct funded organizations , this <br /> The Department ( 6 Labor. -regulations <br /> 49 bear an equitable proportion of shared . includes negotiating the necessary <br /> at 20 CFR part 662 ( 65 FR 49294 , 49398 <br /> (August 11 , 2000 ) ) relate. to the costs based on the benefit received by indirect cost rate or obtaining approval <br /> each program . In contrast, resource of their cost allocation plan . <br /> requirements of the One- Stop. system , <br /> and One- Stop requirements are also sharing is the methodology through When individual organizations <br /> included in the Final Rule issued by the which One- Stop partner programs. pay peer in the. One- Stop environment , <br /> Department of Education relating to the for , or fund, their equitable. share of the some activities. or. functions are <br /> Vocational Rehabilitation Services costs . This document discusses. both performed which benefit more than one <br /> program at 34 CFR part 361 ( 66. FR 4379 concepts and presents acceptable individual organization, e . g . , a common <br /> (January 17 , 2001 ) ) o methodologies for both cost allocation reception area, provision of information <br /> Because WIA mandates that several and resource. sharing , on the services available at the One- <br /> employment and training programs While this guidance does not make Stop , or collection of basic information <br /> funded under different laws. by various any changes to the OMB. cost principles ; from individuals seeking assistance at <br /> Federal agencies. partner in a One -Stop it helps. to describe. the flexibility: and the. One-Stop . When this occurs , the <br /> setting , it has become. apparent that it is limitations under those principles. for cost of performing these functions must <br /> necessary for the Federal funding Federal programs to determine equitable be. allocated to the benefiting programs <br /> agencies to present a uniform policy proportion . or cost objectives (grants ) . This must be <br /> position on acceptable methodologies One- Stop Cost Concepts done. based on benefits received by the <br /> for cost allocation and resource sharing benefiting program,. and not on <br /> (methodologies for paying or funding of Under WIA the local One- Stop. center availability of funds . When that <br /> allocable costs ) in the WIA One- Stop is not a direct recipient of Federal distribution is accomplished , the <br /> environment. As. a result, the Office of awards .-Rather , it is the location individual partners must include these <br /> Management and Budget (OMB ) asked through which several workforce costs (i . e . , the allocable share of the <br /> agencies to. develop a uniform policy development and education programs common/ shared costs ) in their total cost <br /> position , The Department of Labor ' s operate their programs in partnership picture to determine the total cost of <br /> Employment and Training with other entities and make their operations to perform the functions for <br /> Administration (ETA) took the lead in services available to the program which they were funded . The following <br /> developing this guidance in beneficiaries (participants , students , the diagram shows the relationship of the <br /> consultation with the Departments of unemployed , job seekers , employers , partner programs to. each other and to <br /> Agriculture , Education, Health and etc . ) . the. One-Stop . <br />