Reg Workforce Development Board agenda 071901

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Federal Register / Vol . 66 , No . 105 / Thursday , May 31 , 2001 / Notices 29643 partner programs no longer have to permit the shifting of costs that are not pool only those costs that are shared provide these services to their allocable to or do not benefit a specific jointly with the other agencies . respective client populations . Instead , it program to that program . In this. regard , 2 . Full Integration : All partner clarifies that partner programs are not the books of account for each partner programs are coordinated and expected to contribute to the costs of program should reflect both the actual administered under one management Wagner-Peyser Act services . (It should shared costs for which the program is structure and accounting system . Full be noted the. Adult and Dislocated paying and the resources used to pay for integration is the ETA vision of One- Worker programs authorized under WIA these costs . Stop systems . It may be accomplished in title. I must make all core services In the local One - Stop , the idea of phases as the partner programs come to available. at the One- Stop center) . It allocating costs and sharing resources realize the cost savings and efficiencies should also be emphasized that this list can be viewed : of integrated services and activities , of core services is the minimum 1 . In the aggregate , . i . e . , covering all of Under full integration , there is joint required to be provided at the the One - Stop center ' s shared costs ; delivery of program services and the comprehensive center, and the partners 2 . On an activity basis where all of the operation is customer focused . Since are encouraged to provide such partners pay their allocable share of the resources are combined, the additional services through the One- total costs of an activity or function corresponding costs are often collected Stop centers as may. allow them to better ( e . g . , a common intake and eligibility into cost pools . Pooled costs are later serve their customers . For example , determination system) ; or allocated back to individual grant providing for a common intake and 3 . On an item of cost basis where all programs using an appropriate method eligibility determination system, programs pay their allocable share of of allocation . including the development and use of a each item of cost (e . g . , rent) . 3 . Electronic Data Sharing (through common application form, can be used It could also be some combination of satellite offices) : Only program for a number of the. partner programs at the above , e . g . , when a particular or a information is. provided and there are no the center to enhance. access to the number of functions are treated on an co-located staff assigned . programs . Such a system would be activity basis and the remaining items of While the principles discussed in this customer friendly , and result in cost are treated on an aggregate. or guidance may be applied to all three administrative efficiencies . The same individual item of cost basis . types of structures , the focus of the cost allocation methods are applicable The WIA regulations require that each paper is to address co -located programs irrespective of the scope of services partner must contribute a fair. share of with shared space and some common provided at a center . operating costs of the One-Stop. delivery functions or activities whether or not The cost allocation that is necessary system proportionate to the use of the those functions or activities are fully relates to the common costs of the local system by individuals attributable. to. the integrated . One- Stop system or an individual One- partners program . This requirement is Stop center, which may. include such intended to establish an equitable Allocation of One-Stop Shared Costs items as space and occupancy costs , principle , but it is not intended to While the physical One - Stop center utilities , telephone systems , common prescribe a single method for allocating itself is not a specific direct recipient of supplies. and equipment, a common costs . The regulation goes on to say that Federal awards . as an entity , it is resource center or library , perhaps a there are a number of methods , expected that many program operators common receptionist or. centralized consistent with the relevant OMB within a local One- Stop system and / or intake and eligibility determination circulars , that may be used for allocating at an individual One - Stop center , staff. It must be understood that each costs among the partners . Any perhaps including the One - Stop local One- Stop system and/ or center is methodology used must: operator , are direct recipients of Federal unique and that this guidance , which 1 . Result in an equitable distribution awards and do have federally negotiated intends to share. some of the principles of costs and not result in any partner indirect cost rates or approved cost and some basic models of One- Stop cost paying a disproportionate. share of the allocation plans . allocation and resource sharing , does shared One - Stop costs ; not propose to impose a single 2 . Correspond to the types of costs As previously stated , the costs of a methodology on the entire WIA One- being allocated ; One- Stop may be categorized as : ( 1 ) Stop system . The fact that the cost 3 . Be efficient to use ; and Direct costs that benefit one particular allocation and resource sharing 4 . Be consistently applied over time . cost objective , ( 2 ) shared direct costs methodology used in a particular local The methodology used may vary that can be readily allocated to the dependent upon the nature of the One- sharing cost objectives , and ( 3 ) indirect area One- Stop system or an individual One- Stop. center is not specifically Stop structure . Further, any grant- costs incurred for common or joint discussed in this document does not specific cost and/ or admnistrative purposes benefitting more than one cost mean that the methodology is constraints are still applicable to the objective but are not readily assignable inappropriate or unallowable . The cost individual grantees . to the benefitting cost objective . allocation methodology that is used , The basic types of One- Stop systems Cost pooling maybe used to distribute however, must: include : both shared direct costs and indirect 1 . Be consistent with GAAP : 1 . Simple Co4ocation with costs . Cost pooling involves the 2 . Be consistent with the applicable Coordinated Delivery of Services : accumulation of costs to pools for later OMB cost principles and administrative Several partner agencies coordinate the allocation to final cost objectives . It may requirements ; arid delivery of their individual programs be used for any type of common costs , 3 . Be. accepted by each partner ' s and share space . Each partner retains its administrative or program , incurred in a independent auditors to satisfy the audit own identity and controls its own One- Stop center . It is appropriate to use testing required under the Single Audit resources . Each partner provides cost pooling when direct charging Act and OMB Circular A-133 . services in a coordinated manner with requires disproportionate effort in order Whatever methodology is used , it other funding sources while paying for to determine the amount that should be must be supported by actual cost data . its own fixed and variable costs as direct charged to the individual cost Further , the methodology must not charges to its own funds . The partners objectives ,