[Federal Register Volume 64, Number 155 (Thursday, August 12, 1999)]
[Notices]
[Pages 44062-44069]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-20699]
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OFFICE OF MANAGEMENT AND BUDGET
Proposed Information Collection Activities OMB Circular A-21;
Request for Comments
AGENCY: Office of Management and Budget, Executive Office of the
President.
ACTION: Notice.
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SUMMARY: In accordance with the Paperwork Reduction Act (44 U.S.C. 3501
et seq.), the Office of Management and Budget (OMB) invites comment on
the proposed information request. This request proposes a standard
format for submitting facilities and administrative rate proposals by
educational institutions and will be required by OMB Circular A-21,
``Cost Principles for Educational Institutions.'' The standard format
would assist institutions in completing their proposals more
efficiently and help the
[[Page 44063]]
Federal cognizant agency review each proposal on a more consistent
basis. OMB proposed the use of and solicited input on the use of such a
form in its proposed revision to OMB Circular A-21 on September 10,
1997. OMB received 35 comments from Federal agencies, universities and
professional organizations in response to that section of the proposed
revision to Circular A-21. All commenters were in favor of the
development of such a form. OMB, with assistance from Federal agencies
and universities, developed the attached form for inclusion in Circular
A-21. OMB also proposes to revise Circular A-21 as shown below, to
incorporate the new form.
DATES: Comments are due on or before October 12, 1999.
ADDRESSES: Comments should be mailed to Gilbert Tran, Office of Federal
Financial Management, Office of Management and Budget, 725 17th Street,
NW, Room 6025, Washington, DC 20503. Comments up to three pages in
length may be submitted via facsimile to 202-395-4915. Electronic mail
comments may be submitted via Internet to Hai--M.--Tran@omb.eop.gov.
Please include the full body of electronic mail comments in the text
and not as an attachment. Please include the name, title, organization,
postal address, and E-mail address in the text of the message.
FOR FURTHER INFORMATION CONTACT: Gilbert Tran, Office of Federal
Financial Management, Office of Management and Budget, (202) 395-3993.
SUPPLEMENTARY INFORMATION: OMB proposed on September 10, 1997 (62 FR
47721), to develop a standard format for the submission of facilities
and administrative (F&A) proposals, that would assist educational
institutions in completing their F&A proposals more efficiently and
help the Federal cognizant agency review each proposal on a more
consistent basis. It would also facilitate the Federal Government's
effort to collect better information regarding educational institution
F&A costs that could be useful in explaining variations in F&A rates
among institutions. In addition, a standard format may allow electronic
submission of F&A proposals to the Federal cognizant agency in the
future.
Federal agencies, universities and professional organizations,
through their submitted comments, favorably support the proposal for
the development of a standard format. Accordingly, OMB, with the
assistance from Federal agencies and university representatives,
developed a standard format that includes two parts:
A summary schedule of the institution's proposed F&A
rates, along with the F&A cost pools and their allocations, and
A listing of support documentation to be submitted with an
F&A proposal.
OMB is proposing, through this notice, to include the standard
format as Appendix C of the Circular. This notice is soliciting
comments from members of the public and affected entities concerning
the proposed information collection to: (1) Evaluate whether the
proposed collection of information is necessary for the proper
performance of the functions of the agency, including whether the
information will have practical utility; (2) evaluate the accuracy of
the agency's estimate of the burden of the proposed collection of
information, including the validity of the methodology and assumptions
used; (3) enhance the quality, utility, and clarity of the information
to be collected; and (4) minimize the burden of the collection of
information on those who are to respond, including through the use of
appropriate automated, electronic, mechanical, or other technological
collection technique of other forms of information technology, e.g.,
permitting electronic submission of responses.
This notice also lists the following information:
Title: Appendix C, ``OMB Circular A-21 Documentation Requirements
for Facilities and Administrative (F&A) Proposals Claiming Costs Under
the Regular Method''.
Type of review: New collection.
Respondents: Large Universities.
Number of Responses: 282.
Estimated Time Per Response: 4 hours.
Needs and Uses: The proposed form will standardize the
documentation requirements for facilities and administrative proposals
submitted by large universities to their cognizant agency.
Issued in Washington, DC, August 4, 1999.
Norwood J. Jackson, Jr.,
Acting Controller.
OMB proposes the following revisions to Circular A-21.
1. Add Section G.12 to read as follows:
12. Standard Format for Submission. For facilities and
administrative (F&A) proposals submitted on or after July 1, 2000,
educational institutions shall use the standard format, shown in
Appendix C, to submit their F&A rate proposal to the cognizant agency.
The cognizant agency may, on an institution by institution basis, grant
exceptions from the standard format requirement. This requirement does
not apply to educational institutions which use the simplified method
for calculating F&A rates, as described in Section H.
2. Add Appendix C (shown below):
Appendix C--OMB Circular A-21 Documentation Requirements for Facilities
and Administrative (F&A) Proposals Claiming Costs Under the Regular
Method
The documentation requirements for F&A rate proposals consist of
two parts. Part I provides a schedule of summary data on the
institution's F&A cost pools and their allocations, and the proposed
F&A rates. An example of a completed Part I is included. Part II
describes the standard documentation to be submitted with the
institution's F&A proposal.
Part I--Summary Data Elements for F&A Proposal--Part A
Name of Institution: ____ Organization Number: (Federal Use
Only)
Address:---------------------------------------------------------------
----------------------------------------------------------------------
a. Cognizant Federal Agency Rate Setting: ______ Audit:
______
b. Type of Institution Private ( ) Public/State ( )
c. Fiscal Year ________
d. Population Students: ____ Faculty: ____ Staff:
____
e. Status of Disclosure Statement Required to Submit (Y/N)?
____
Due Dates: Initial: ____ Revised: ____
Date Submitted ____
Approved ( ) Yes ( ) No Date: ____
f. Most Current F&A Rates (i.e., final, predetermined, fixed)
(Last three fiscal years)
[[Page 44064]]
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On-campus Off-campus
Type of rate Fiscal year Date of rate On-campus organized On-campus OSA* Off-campus organized Off-campus OSA*
covered agreement instruction research instruction research
--------------------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------------------
(* OSA = Other Sponsored Activities)
g. Base year costs associated with new buildings placed into
service within the last five years (i.e., base year and four
preceding years) by major functions proposed (in thousands).
----------------------------------------------------------------------------------------------------------------
Organized
Instruction research OSA
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Building Depreciation or Use Allowance
Interest Expense
Operation and Maintenance
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h. Dollar amounts by major functions proposed--Base Year (in
thousands)
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Organized
Instruction research OSA
----------------------------------------------------------------------------------------------------------------
Salaries & Wages/Fringes:
--Professional/Professorial
--Other Labor
Non-labor Costs
Modified Total Direct Costs
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i. Percentage of cost pool dollars allocated to major functions
proposed--Base Year
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Organized
Instruction research OSA Other Total
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Building Depreciation or Use Allowance
Equipment Depreciation or Use Allowance
Interest Expense
Operation and Maintenance
Library
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j. Proposed methodology for library costs:
Standard Method: ____
Special Study: ____
k. Procedure for claiming fringe benefit costs:
Specific Identification: ____
Negotiated Rate: ____
Other (see attached): ____
Part I--Summary Data Elements for F&A Proposal--Part B
Name of Institution:---------------------------------------------------
Base (or Data) Year:---------------------------------------------------
Base Year Rate Calculation Summary by Major Function
[Dollars in thousands]
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Organized
Instruction research OSA
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FACILITIES GROUP
Depreciation/Use Allowance:
--Buildings........................................ $______ ____% $______ ____% $______ ____%
--Equipment........................................ $______ ____% $______ ____% $______ ____%
--Land Improvements................................ $______ ____% $______ ____% $______ ____%
Interest Expense....................................... $______ ____% $______ ____% $______ ____%
Operation & Maintenance................................ $______ ____% $______ ____% $______ ____%
Library................................................ $______ ____% $______ ____% $______ ____%
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[[Page 44065]]
ADMINISTRATIVE GROUP
General................................................ $______ ____% $______ ____% $______ ____%
Departmental........................................... $______ ____% $______ ____% $______ ____%
Sponsored Projects..................................... $______ ____% $______ ____% $______ ____%
Student Services....................................... $______ ____% $______ ____% $______ ____%
Adjustment for 26% Limitation.......................... ____% ____% ____%
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MODIFIED TOTAL DIRECT COST AND F&A RATES
On-Campus.............................................. $______ ____% $______ ____% $______ ____%
Off-Campus............................................. $______ ____% $______ ____% $______ ____%
Other.................................................. $______ ____% $______ ____% $______ ____%
Total.................................................. $______ ____% $______ ____% $______ ____%
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COMPOSITION OF RATE BASE
Federal Awards:
On-Campus (negotiated rates)....................... $______ $______ $______
Off-Campus (negotiated rates)...................... $______ $______ $______
Research Training Awards........................... $______ $______ $______
Other Awards (not based on negotiated rates)....... $______ $______ $______
Non-Federal Sources.................................... $______ $______ $______
Total.................................................. $______ $______ $______
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MISCELLANEOUS STATISTICS
Cost Sharing in Rate Base.............................. $______ $______ $______
Assignable Square Feet (ASF) by Major Function......... __________ __________ __________
Percent of ASF Financed................................ ____% ____% ____%
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Part I--Example-Summary Data Elements for F&A Proposal--Part A
Name of Institution: University of XYZ Organization Number:
(Federal Use Only)
Address: 100 Main St
Somewhere, ST 12345
a. Cognizant Federal Agency Rate Setting: HHS Audit: HHS
b. Type of Institution Private ( ) Public/State (X)
c. Fiscal Year July 1, 1997-June 30, 1998
d. Population Students: 12,000 Faculty: 1,759 Staff:
2,798
e. Status of Disclosure Statement:
Required to Submit (Y/N)? Yes
Due Dates: Initial: 06/30/98 Revised: 12/31/98
Date Submitted: 12/10/98
Approved: (X) Yes ( ) No Date: 06/13/99
f. Most Current F&A Rates (i.e., final, predetermined, fixed)
(Last three fiscal years)
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On-campus
Fiscal year Date of On-campus organized On-campus Off-campus Off-campus Off-campus
Type of rate covered rate instruction research OSA* instruction organized OSA*
agreement (percent) (percent) research
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Pred............................................ 1999 09/15/96 78.0 52.5 38.3 26.0 26.0 20.0
Pred............................................ 1998 09/15/96 78.0 52.5 35.0 26.0 26.0 20.0
Pred............................................ 1997 09/15/96 76.0 53.0 35.0 26.0 26.0 20.0
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(* OSA=Other Sponsored Activities)
g. Base year costs associated with new buildings placed into
service within the last five years (i.e., base year and four
preceding years) by major functions proposed (dollars in thousands).
------------------------------------------------------------------------
Organized
Instruction research OSA
------------------------------------------------------------------------
Building Depreciation or Use 729 2,639 0
Allowance.......................
Interest Expense................. 0 1,794 0
Operation and Maintenance........ 1,280 4,632 0
------------------------------------------------------------------------
[[Page 44066]]
h. Dollar amounts by major functions proposed--Base Year (in
thousands)
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Organized
Instruction research OSA
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Salaries & Wages/Fringes:
--Professional/Professorial................................. 27,000 57,750 6,050
--Other Labor............................................... 9,400 6,000 5,000
Non-labor Costs................................................. 19,600 21,250 1,950
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Modified Total Direct Costs..................................... 56,000 85,000 13,000
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i. Percentage of cost pool dollars allocated to major functions
proposed--Base Year
[In percent]
----------------------------------------------------------------------------------------------------------------
Organized
Instruction research OSA Other Total
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Building Depreciation or Use 40.0 44.0 2.5 13.5 100.0
Allowance......................
Equipment Depreciation or Use 34.2 27.7 2.1 36.0 100.0
Allowance......................
Interest Expense................ 29.9 32.4 1.9 35.8 100.0
Operation and Maintenance....... 32.8 35.6 2.1 29.5 100.0
Library......................... 75.3 10.9 0.9 12.9 100.0
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j. Proposed methodology for library costs:
Standard Method: Yes
Special Study: No
k. Procedure for claiming fringe benefit costs:
Specific Identification: No
Negotiated Rate: Yes
Other (see attached) ____
Part I--Example--Summary Data Elements for F&A Proposal--Part B
Name of Institution: University of XYZ
Base (or Data) Year: 07/01/97 to 06/30/98
Base Year Rate Calculation Summary by Major Function
[Dollars in thousands]
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Organized
Instruction research OSA
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FACILITIES GROUP
Depreciation/Use Allowance:
--Buildings........................................ 4,861 9.6% 5,278 6.9% 306 2.6%
--Equipment........................................ 3,082 6.1% 2,496 3.3% 194 1.7%
--Land Improvements................................ 1,992 4.0% 133 0.2% 17 0.1%
Interest Expense....................................... 1,944 3.9% 2,111 2.8% 122 1.0%
Operation & Maintenance................................ 8,532 16.9% 9,264 12.1% 536 4.6%
Library................................................ 7,910 15.7% 1,146 1.5% 96 0.8%
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ADMINISTRATIVE GROUP
General................................................ 1,535 2.7% 2,330 2.7% 356 2.7%
Departmental........................................... 11,991 21.4% 17,239 20.3% 2,797 21.5%
Sponsored Projects..................................... 89 0.2% 2,693 3.2% 412 3.2%
Student Services....................................... 4,166 7.4% 0 0.0% 0 0.0%
Adjustment for 26% Limitation.......................... -5.7% -0.2% -1.4%
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MODIFIED TOTAL DIRECT COST AND F&A RATES
On-Campus.............................................. 50,400 82.2% 76,500 52.9% 11,700 38.3%
Off-Campus............................................. 5,600 26.0% 8,500 26.0% 1,300 26.0%
Other.................................................. 00.0% 00.0% 00.0%
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Total MTDC............................................. 56,000 85,000 13,000
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COMPOSITION OF RATE BASE
Federal Awards:
On-Campus (negotiated rates)....................... 1,000 46,000 900
Off-Campus (negotiated rates)...................... 120 5,000 400
Research Training Awards........................... 0 0 0
Other Awards (not based on negotiated rates)....... 1,680 8,500 2,600
Non-Federal Sources................................ 53,200 25,500 9,100
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[[Page 44067]]
Total.............................................. 56,000 85,000 13,000
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MISCELLANEOUS STATISTICS
Cost Sharing in Rate Base.............................. (10,000) 10,000 0
Assignable Square Feet (ASF) by Major Function......... 83,611 90,778 5,256
Percent of ASF Financed (1)............................ 7.0 20.0 30.0
----------------------------------------------------------------------------------------------------------------
Note (1): Ratio of ASF subject to financing divided by total
ASF. If 20% of a building's acquisition cost is financed, then 20%
of the ASF is considered ASF financed.
Part II--Introduction
This Part contains the standard documentation requirements that
are needed by your cognizant agency to perform a review of your
institution's F&A cost proposal. This documentation supports the
development of proposed rates shown in Part I and will be submitted
with your F&A cost proposal.
This listing contains minimum documentation requirements.
Additional documentation may be needed by your cognizant agency
before completing a proposal review.
If there are any questions about these requirements, please
contact your cognizant agency.
Documentation requirements would be cross-referenced to
appropriate schedule(s) within the submitted F&A cost proposal.
General Information
Reference:
____ 1. Copy of CPA audited certified (or State Auditor) financial
statements including any affiliated organizations. The statements
must be reconciled to the F&A base year cost calculation. Copy of
most recently issued A-133 audit reports
____ 2. Copy of relevant detail supporting the financial statement,
including a reconciliation schedule for each cost pool and rate base
in the F&A base year cost calculation. A reconciliation schedule
will show each reclassification and adjustment to the financial
statements to arrive at the cost pools and rate bases in F&A base
year cost calculation. Each reclassification and adjustment must be
explained in notes to the reconciliation schedule
____ 3. Cost step-down schedule showing allocation of each F&A cost
pool to the Major Functions and other cost pools
____ 4. Explanation for each proposed organized research rate
component which exceeds 10% of the prior negotiated rate component
____ 5. Schedule by college or school breaking down the organized
research base into amounts associated with (a) Federal awards
receiving F&A cost based on the negotiated rate agreement, (b)
Federal awards receiving less than the negotiated rates, (c) non-
Federal awards, and (d) cost sharing
____ 6. Schedules clearly detailing composition and allocation
base(s) of each F&A cost pool in base year cost calculation
____ 7. Narrative description of composition of each F&A cost pool
and allocation methodology. If the institution has filed a DS-2
submission, specific references (rather than narrative descriptions)
from the DS-2 may be used
____ 8. Narrative description of changes in accounting or cost
allocation methods made since the institution's last F&A submission
____ 9. Copy of reports on the conduct and results of special
studies
____ 10. Copy of the following:
(a) The Certificate of F&A Costs
(b) Lobbying Certification
(c) Description of procedures used to ensure that awards issued
by the Federal Government do not subsidize the F&A costs allocable
to awards made by non-Federal sources (e.g., industry, foreign
governments)
(d) Statement concerning the physical inventory requirement to
support claims for depreciation/use allowance charges
(e) Assurance Certification--for those institutions listed on
Exhibit A--concerning disposition of Federal reimbursements
associated with claims for depreciation/use allowances
(f) Assurance statement that institution is in compliance with
Federal awarding agency limitations on compensation (e.g., NIH
salary limitation, executive compensation)
____ 11. If applicable, reconciliation of carry-forward amounts from
prior years used in the current proposal
____ 12. Transmittal letter stipulating the type(s) of rates
proposed, the fiscal year(s) covered by the proposal and the base
year used
Rate Proposal Summary by Major Function
____ 1. Summary of F&A base year rates calculated by Major Function
and special rates (e.g., vessel rates) if applicable by component.
These would be grouped by Administrative Components and Facilities
Components. Total base year calculated rates would be disclosed, as
well as allowable rates after the 26 percent limitation on
Administrative Components
____ 2. Breakout of Modified Total Direct Cost (MTDC) rate base
figures for each major function (and special rates, if applicable)
by:
(1) On-Campus and Off-Campus amounts
(2) Federal awards
a. Based on Negotiated Rates--On-Campus
b. Based on Negotiated Rates--Off-Campus
c. Research Training Awards
d. Other Awards Not Based on Negotiated Rates
(3) Non-Federal Sources
____ 3. Miscellaneous Statistics including:
(1) Cost Sharing (including Mandatory and Voluntary amounts) in
the Rate Base
(2) Assignable Square Feet (ASF) by Major Function
(3) Percentage of ASF which is financed (by Major Function)
(4) Breakout of Direct Salaries and Wages and fringe benefits by
Professional/Professorial and Other (by Major Function)
____ 4. Future rate adjustments, if necessary, related to material
changes since the base year. A clear description of the
justification for each of the following:
(1) Changes by cost pool by year
(2) Changes in MTDC base by year
[[Page 44068]]
(3) Changes in F&A rates for future years
____ 5. Summary of future F&A rates, if necessary, by Major Function
and special rates (e.g., vessel rates) which lists each
administrative and facilities component by year.
Building Use Allowance and/or Depreciation
____ 1. Reconciliation of building cost used to compute use
allowance and/or depreciation with the financial statements. If
depreciation is claimed in the F&A proposal and disclosed on the
financial statements, provide a reconciliation of depreciation
amount with the financial statements.
Note: If an institution's financial statements do not disclose
depreciation expense (those subject to GASB), a reconciliation of
claimed depreciation expense to the financial statements is not
possible.
____ 2. Schedule showing amount by building of use allowance and/or
depreciation distributed to all functions
____ 3. If a method different from the standard square footage
allocation method was used, describe method. Provide justification
for its use and a schedule of allocation. If institution has filed a
DS-2 submission, claimed allocation methodology may be referenced to
specific section of the DS-2
____ 4. If depreciation is claimed, describe what useful lives by
group and component have been used
Equipment Use Allowance and/or Depreciation
____ 1. Reconciliation of equipment cost used to compute use
allowance and/or depreciation with the financial statements. If
depreciation is claimed in the F&A proposal and disclosed on the
financial statements, provide a reconciliation of depreciation
amount with the financial statements.
Note: If an institution's financial statements do not disclose
depreciation expense (those subject to GASB), a reconciliation of
claimed depreciation expense to the financial statements is not
possible.
____ 2. Schedule showing amount by building of use allowance and/or
depreciation distributed to all functions
____ 3. If a method different from the standard square footage
allocation method was used, describe the method. Provide a
justification for its use and a schedule of allocation. If
institution has filed a DS-2 submission, claimed allocation
methodology may be referenced to specific section of the DS-2
____ 4. If depreciation is claimed, describe what useful lives by
asset class and component have been used
Interest
____ 1. Reconciliation of interest cost used in the F&A base year
calculation to the financial statements
____ 2. Schedule showing amount of interest assigned to each
building and a distribution to all benefitting functions within each
building for each proposed Major Function
Space Survey
____ 1. Summary schedule of square footage by school, department,
building and function
____ 2. The same schedule should then be sorted by school, building,
department, and function
____ 3. Copy of space inventory instructions, forms, and definitions
Operations and Maintenance (O&M)
____ 1. Summary schedule of each activity in O&M cost pool. It must
show the costs by S&W/fringe benefits and all non-labor cost
categories
____ 2. Schedule showing amount of O&M costs distributed to all
functions
General Administration (G&A)
____ 1. Summary schedule of each activity in the G&A cost pool. It
must show the costs by S&W/fringe benefits and all non-labor cost
categories
____ 2. Schedule of costs in the modified total costs (MTC)
allocation base
____ 3. If a method different from the standard MTC allocation
method was used, describe the method. Provide a justification for
its use and a schedule of allocation. If institution filed a DS-2
submission, claimed allocation methodology may be referenced to
specific section of the DS-2
Departmental Administration (DA)
____ 1. Schedule of the DA summary by school, department and
allocated to Major Functions by department
____ 2. Schedule identifying costs by S&W/fringe benefits and non-
labor costs by department for the following functions:
(1) Direct (Major Functions)
a. Instruction
b. Organized Research
c. Other Sponsored Activities
d. Other
(2) Departmental Administration (excluding Deans)
(3) Dean's office
(4) Other, as appropriate
S&W/fringe benefits shall be further identified as follows:
(1) Faculty and other professional
(2) Administrative (e.g., business officers, accountants, budget
analysts, budget officers)
(3) Technicians (e.g., lab technicians, glass washers)
(4) Secretaries and clerical
____ 4. Complete description of allocation method, bases and
allocation sequences (e.g., direct charge equivalent, 3.6 percent
allowance). If a method different from the standard MTC allocation
method was used, describe the method. Provide a justification for
its use and a schedule of allocation. If institution filed a DS-2
submission, claimed allocation methodology may be referenced to
specific section of the DS-2
____ 5. Show a detailed example (i.e., illustration of your Direct
Charge Equivalent (DCE) methodology) of the allocation process used
for one department which has Instruction and Organized Research
functions from each of the following schools: Medicine, Arts &
Sciences and Engineering, as applicable
Sponsored Projects Administration (SPA)
____ 1. Summary schedule for each activity included in SPA cost
pool. It should show costs by S&W/fringe benefits and all non-labor
cost categories
____ 2. Schedule of the sponsored projects direct costs in the MTC
allocation base
[[Page 44069]]
____ 3. If a method different from the standard sponsored projects
MTC allocation method was used, describe method. Provide
justification for its use and a schedule of allocation. If school
filed a DS-2 submission, claimed allocation methodology may be
referenced to specific section of the DS-2
Library
____ 1. Summary schedule for each activity included in library cost
pool. It would show costs by salaries and wages, books, periodicals,
and all other non-labor cost categories
____ 2. Schedule listing all credits to library costs
____ 3. Schedule of Full Time Equivalents (FTE) and salaries and
wages in the bases used to allocate library costs to users of
library services
____ 4. If the standard allocation methodology was not used,
describe the alternative method and provide justification for its
use. Provide schedules of allocation statistics by function. If
school filed a DS-2 submission, claimed allocation methodology may
be referenced to specific section of the DS-2
Student Services
____ 1. If the proposed allocation base(s) differs from the
stipulated standard allocation methodology provide:
(a) Justification for use of a non-standard allocation
methodology;
(b) Description of allocation procedure; and
(c) Statistical data to support proposed distribution process
If school filed a DS-2 submission, claimed allocation
methodology may be referenced to specific section of approved DS-2
[FR Doc. 99-20699 Filed 8-11-99; 8:45 am]
BILLING CODE 3110-01-P
