Federal Cost Allowability 201: How to Charge Facility Costs to Your Federal Grants, or ‘Gimme Shelter’

August 9, 2012 Webinar - Listen On-Demand or Get a CD!

The On-Demand recording will be available immediately upon purchase* as a link within a PDF file of the accompanying written materials. CDs and printed materials are shipped via USPS.

Are you fully recovering facility costs on your federal grants?

Facility-related costs are among the biggest expense items for many federal grant programs. Most of your federal awards need a roof over their heads. But the federal government wants to pick up only its “fair share” of those costs and to avoid having your facility charges improperly skewed in their direction. And they don’t want you redecorating at federal expense!

So, they’ve made the Office of Management and Budget circulars on this cost allowability subject both detailed and complicated. And the rules cut across the activities of all types of performers — state, local and tribal governments, higher education institutions, and nonprofit organizations.

Whether you’re renting space, buying it with federal funds, or occupying a facility your organization already owns or is in the process of buying, you need to know the rules for properly charging space occupancy costs to your grants and subgrants. And, when you have to consider the related allowability of operation and maintenance costs, insurance, security, and perhaps alteration and renovation, things can get pretty case-specific.

This webinar will help you sort all that out. You’ll learn about —

• Procurement of rented facilities
• Recovering depreciation or use allowance on recipient-owned buildings
• Retiring facility-related debt
• Capital purchases of land and buildings
• Allowability of insurance
• Charges for plant and homeland security
• Rules for rearrangement and reconversion
• Pending proposals for cost principle changes

Level: Intermediate
Prerequisites: Some knowledge of federal grant management and audit requirements is helpful
Advanced preparation: None

Hand-out Materials

Attendees will receive presentation slides as well as access to background materials.

Course Instructor

BOB LLOYD is a respected authority on policies and practices affecting the award, administration and oversight of federal grants, contracts and subawards. Mr. Lloyd has nearly 40 years of experience in federal award implementation. Prior to starting his management consulting practice in Washington, D.C., in 1982, he served as the executive director of the Grants Management Advisory Service and held staff positions in two large federally funded organizations. Since then, he has been a consultant, trainer or advisor to award and audit units in sixteen federal award-making departments and agencies, and to recipient and subrecipient organizations and their professional advisors located in all 50 states, the District of Columbia, several U.S territories and 18 foreign countries. He is the principal author of several reference works on federal grants management and audits, and currently serves as contributing editor to Federal Grants News and Federal Auditing News, published jointly by Atlantic Information Services, NACUBO and NCURA. He also is a Charter Life Member of the National Grants Management Association and served on its Board of Directors for five years.

Who Should Attend?

• Grant and Contract Administrators
• Sponsored Program Administrators
• Federal Program Managers
• Program Managers
• Subaward Administrators
• Principal Investigators
• Internal Auditors
• External Auditors

Allowable Charges

The costs of webinars sponsored by Federal Fund Management Advisor are allowable charges to your federal grants and subgrants. Each of the sets of federal cost principles issued by OMB for federal awards administered by state, local, and tribal governments, colleges and universities, and nonprofit organizations explicitly states that the costs of training for employee development and vocational effectiveness are allowable. For your records, the specific citations are:

• OMB Circular A-21 (2 CFR 220), Appendix A, Paragraph J.51—Colleges and Universities
• OMB Circular A-87 (2 CFR 225), Appendix B, Paragraph 42—State, Local and Tribal Governments
• OMB Circular A-122 (2 CFR 230), Appendix C, Paragraph 49(a)—Nonprofit Organizations

Shipping Information

CDs (and accompanying written materials) are shipped via UPS. Please give us your street address when you order (UPS does not deliver to PO boxes). You should receive your order within two weeks.* Shipping and handling cost is $12.

The On-Demand Recording will be delivered as a link within a PDF file of the accompanying written materials. Shipping will NOT be charged for this item.

• If you order the On-Demand Recording before the conference date (by itself or in combination with the live Webinar), you will be sent an email with the PDF file attached once the recording is available.*
• After the On-Demand Recording is available*, if you order on this website through our secure shopping cart, you will receive an email, immediately after submitting your order, with a link directing you to download the PDF file. If you order through our customer service department (by phone, mail, fax or email), you will be sent an email with the PDF file attached.

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*On-Demand recordings will be available within a week of the conference and CDs will be available within two weeks.

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