Ass!

slan: Secretary for Veteran's Ernplo:lrrlent a r o T:arr:ing r\iash~ngton D C 202: C

LETTER

05-05

MEMOMNDUM FOR:

ALL E G I O N A L m M m I S T M T O R S AND DlEPEGTOWS FOR VETEMNS' E W L O W E N T AND TRAmING ALL STATE W O K F O R C E AGENCY (SWA)

Ilirect and Indirect Charges to thc Fiscal Y e a ( I T ) 2005-200g Jobs for Veterans State Grants

1, ~galts.

I a) provitbt. clariiicatioa~on appropriate direct and indirect chasges to the sub-ject

II, References: 'Title 38. Chapter 4 I of the i; lraited States Code (38 lJ.S.C.'. 41) as arneslded by the Sobs for Ireterans Act ctf 2002, Public Ida% (P.t,.) i07-288, enacted No!,ernber 7. 3002; Veterans' Progrm E,etter (VfY,) 03-04 dated April I 6,2004; and O f i c e of Ma~~agerr~ent md Budget (CIMB) $'irctiI;~~. A-87.

III,

oood: 'I'lse Workhrce invcsement Act ( WlA) ctf' X 908 cstabfished a new searice delivev s m c t w e f i ~ WlA, Wwner-IEeyser;md nthet- Depas-tnslent t7f'IdaborEtan~dedprogmns. r While WIA did naot alter the Disabled Veterms' ()ufreach t3rogram (%)V9>P) I ,ocal Veterans" and Emptojment Represeiatative (l,%W)R) program, the empioymenr service de"ri-aet-y sjstem to which [he & I"~;L"T;IBIS' programs art" c ~ f ~ ~ tcd c cfaai~gcd. f t e was HB.I 8 0'7-388 pro%ided f c t ~ adifitrunal tlexibilitics I,Vi*Rstaffivithi~~ Seatch ~mder 1 ' S C' 41 thc 38
i~i thc

-

gr,aiai~ ~ p p r t ~ a liB (.;;iact-ia"aasks that I)

[ and

States' interpretations of direct, indirect, and appropriate allowable costs in each category may be inaccurate, particularly since States9accounting systems and protocols for expenditures differ. A review of the Fiscal Year (FV) 2005-2009 Jobs for Veterans State Grant Plans, accomplished in August 2004, indicated some potential concerns in the way States identified, or in some cases neglected to identi@, how the funds to be awarded under these grants were to be used.

IV, Guidance and Teelhniesll Assistance: VETS recognizes that significant changes have occurred in the employment service delivery- system over the past few years. These changes have affected State management sstnrctures and overall fundhg available to assist all individuals seeking employment in the State. The primary purpose of the Jobs for Veterans State Grants still remains to provide dedicated staff to assist veterans to obtain employment: costs to the Jobs for Veterans State Grants also remain consistent. All costs are to be focused on those expenditures that support DVOP and I,VER staff providing direct employment related assistance to veterans. These staff are funded to complement, not supplant, existing employment service delivery system staff such as nragner-Peyser.

GES FOR VETS FEDE

STMF LOCATED IN THE STATE

Since the inception of the Wagner-Peyser Act, the State Employment Security Agencies have been charging the rental of space and other support costs of the Director for Veterans' Employment and Training (DVET) and their Federal State-based staff to the Employment Sec~lrity Account Appropriation of the Department of Labor. Previously, Title 33, U.S.C., Chapter 41, Section 4103(2) specifically attached VETS staff to the public employment service of the State to which they were assigned. Although Public Law 107-288 amended this section and it no longer addresses the issue, section 41 07 of this title continues to provide equivalent authority. D W T s and their staff are the means established by the Secretary to provide the administratisre contml and technicat assistance necessarj? to comply with the statute. According to an informal suwey, the majority of states allow their Wagner-Peyser @ant to absorb the costs associated cvith providing VETS staff space in state offices. The Ernploymen! and 'I'raining Administriztion has concurred with VETS that such ahsorgtion is an acceptable practice and that it is the prefened method of franding such costs. States that have ntadc ctth~iai-rangemcnts for paying for these costs may continue to do so indefinitely, utilizing a "'grandfather" concept. VETS believes that this is a practical approact1 considering the relatively small amount of costs involved, and the poter~tiat burden involved for each State's financial system if changes were naerdated.

DIMCT COSTS -

OM13 C'ircular 14-87 .Attachment A, I;, stales:

In the VETS' p r o g m , direct costs are those costs that can be directly related to individual DVOP specialist or LVER staff. such as: Persomel (personal services): salaries, wages; and overtime costs, Fringe Benefits (personnel benefits): additional individual benefits such as vacation, sick leave, pension, and health care,
e

Travel : p r o g r a related costs such as those associated with traveling for outreach or to Veterans Affairs (VA) Chapter 3 '1. homeless grantee and TAP locations,
: an article of nonexpendable. tangible personal property hacling a useful life of more than one year (emphasis added) and an acquisition cost which equals or exceeds the lesser of the capitalization Level established by the governmental unit for financial statement purposes, or $5,000, : consumabte supplies and materials including paper, pens, and other equipmzr~t with a per-unit cost of less than $5,000

s

e

s

Other: proLTam related staff training; Perfom~ancc Awards and Incentives (pursuant to 38 U.S.C. Section it112); special initiatives: supplies or equipment for a special support activity hy DVOP or I,VER staff; costs such as thosc nomaffy expended through a cost pool formula setup within the State in which each progam pays an established pro-rata share to the pool (facility rent and utilities. fax and copy machine usage, communications equipment usage, etc.).

Ilirect charges are a part of grant program operations. AllowabiIity, aliocabi tity, and reasonableness, and the '%benefits received'" concept, as defined by OMR Circrrlx A-87, must prevail. Also, common sense. logic and fairness should be considered whcn dctemining direct charges. Any direct charge for other thm DVOP and I,Vh;;K individual sMTmust be propofiionai to costs levied against all grmts through which similczr suppoz? is required, For exlmple, a Workforce Di\ ision Ijirector who aEcnds a DVOPll ,VER conference or :mj other yeterm related meeting as part of' his or her duties should not charge salary to the Jobs h r i'cturans State <;rants in mj categoq. -%his is an unrcasonakle charge, becizt~srpriority of service to veterans in all Degs ent of T,ahor (DCII,) funded prok~azz2s ara inkaerent requirenzent in 38 is IT.S.C.31.

INDIRECT COSTS

"Iudirecf costs are those: (a) incurredfor a common or joint purpose benefiting more than one cost objective, and not readily assignable to the cost objectives speczJically ber~efited.. .
"

ental services costs (or hdirect costs are normally associated with the State's central gove s t a t e ~ d costs) and the State agency's administration and management costs that received the e Federal award. These costs are allocated to aH programs within the State Workforce Agency through an approved indirect cost rate or cost allocation plan. Indirect costs also cover basic adrninistrative services such as human resources, budget, fiscal and accounting, infomation technology, Legal and administrative suppol$, Conmissioners, Directors and other herarchy, facilities and buildings, supplies and other staff that arc basic State agency costs for support services to the Jobs for Veterans State Grants. Each State should develop its indirect cost rate or cost allocation plan n e c e s s q to meet the requirements associated with lwiting, processing, and administering the grants. An indirect cost rate proposal/cost allocation plan should be submitted to m d approved by the cognizant Federal agel~cy" .If the U.S. Department of Labor is cognizsunt, indirect cost rate proposals or cost allocation plms shouId bc srrbmitted for review rand approval to the f'ollo\n;lng address: Division of Cost Detemination (XICD), I. ISDOT, 200 Constitution Avenue, N~FV., LO S-15 Washington, D.C3. 2021O Tel: 202-693-4 100 DCII is wailable in the internet at the following web address:

CLASSIFICATION OF DIRECT AND INIPIMCT COSTS
OMf3 Circufa A-87, Attachment A, D, states: f'lcassi/ic'at5'oraof G O S ~ J 772ere is n0 rinivcr-sulr~akc c!~zca~{fying for ccrfair?costs. CLF tiitr~tlr direct or indirecb za~zder. elqerj, tacreouvat8ngsyyrem. ,4 c o ~ mtiy be direcd with respect f o l sttrnspY / ~ P C $ ~ C .r~-'~??b'ce f~rfiknc-bio~?, ipt~lir-ecl v i f respecf d he Ferieral m+?arc;d ofher hl-~f ~ h o or jf " a EtBo,rd iaP a ahjech&ve. Therqj;trc, ir is essential !hat r~ach l t l ~ rjfcosf he breafcd con,oislcnf(i~ i : in Bih ciri.umh~lancars cirher CESa direct or a p z indirecf ~ 0 . 6 1

Due to the variety of acceptable accounting practices, some charges may be classified as either direct, indirect, or combination of both depending on each State's accounting practices. In any case, these charges should be explained in detail with justification in the State plan. Special emphasis should be given to suppod for salaries and wages charged to the Jobs for Veterans State Grants p r o g m s . OMB Cireulx A-87. Attachment B, states:
12.

Support of salaries a~zd wages. These standards regarding time dis~ibution in are aa'dition ro the siandards,forpq~roll documentation,

( I ) Charges to fideral awards fur salaries and M'ages, lvhether treated as direct or generally indirect costs, wiII be based on pnyrolls documented i~ accordance %)ith aceepredplvrcrice offl2e g~~t~ernmentnl n ~ apljro~led a responsible q@cial(;v)qf rtnif d by the governmeurial zdrzit.

() i\ro.fiirrher docr~me~tationreqzr.iredf&r sataries arsd wages oJ'emploj~ees 2 is the M ~vork a ,si~gle ia indirect cost actillity ( e m p h a ~addeci). i~

I ~ Z ~

(3) m e r e employees rrre ex~~ected ~rork tcr sole(11on u single Fcderal m a r d or cost nhjective, charge,s*firrhekr salaries and -tuages tz:ill be slcpporfed by periodic certlJiccrtions tfzafrhe ena~2lctyees worked soleb on rhat pp.ok~tzn~.for period col~eretl the hy the certification. These certifications %)ill prepared at least semi unnzdally and will he he lmolvledge cflhe work signed by the elrployee or sztpewisor;y qficial huvtrsg,firsth a ~ d performed 63)tho epllployec!
(4) Where er~zplr~~yees on multiple ~ c t i v i t i eor C O S ~ work ,~ objeciive,~, diL~trihutio~z a of-ffzeir snlikries or IvugeS MJ~/! he ~uj7j/7o~'titdperG-,l.onn.ei by caca'ivit~ reports or egtriva!enf dc~eztnzentution ~ h k meels the vtundtzrdr in subsection (5) unless n stafisticcrl sm~zpls'rag ~ eh ,YayLTtePn szthsecfion (63) or other s a b ~ t i t ~,ry&Ytern h e e ~ (see fe has afz~froved the cogrsiza~al by Federal agency. Lf~tch dc~czhme~ata~~] -will he required where emplo.yees ~vork sztpport on:

i ~ ' y~ B indkrt7cbco;~t I ar.tbrqit>* u Ldtrec~ und ~o~r.8 ucldvd'fj.

('5) Pef-sonueiactiviv reports or equivalent docurpzentation rnzdst meet the following .standards:
(a) They ?nustreflecr arz a$er the.facf di,strr'butionqfthe acfldal acflviy qfeaeh employee,
(6)

Thej~ must accounl'.for the total activivfor which each employee is compensated5
p l y periods, mzd

ie) They must be prepared a! leasf monthly and musf coincide r4lith o m or more

(4

The-y musf he sipzed by /he employee.

(6)Szrhstifufesysterpzs.for allocating salaries and wages to Fec2eral rm~ards he used may
i place qf activio) reports. These systerzas are subjecf to approval ifrequired by [he u cTopzizantageBcy. Such sj),vtem,s. mray ivzclucie, hut are rtoi limited to, rurzdom moment sarzlpling, case eozanf.~, crtiaer qzranttfiable nzcnstkres qf e n z ~ ~ l c efforr. e or ~.~ ~ e .

In light of the above A-87 guidance, some exarnples that could be charged as direct or indirect costs follow: To cover the supervisors md managers who directly supervise the DVOP and LVER staff f at the State Centrat Ofice or at a Field Office. These casts are normally direct costs j those managers work f 00% supervising thc DVQP m d B,VER staff only.
o

Tcz cover administrative staSf who provide personnel support t;n the IIVOP and I,VER staff at the State Centrat Office or at a Field Office. 'I'his ~vould indude processing time sheets, vacation, sick leave, promotions, merit raises, prepuing evaluations, travel vouchers, infamsftion technolorn progmming, etc. associated with mainbining the DVOP and l2'6k2-:Rstaff. These costs arc nomally Indirect costs jjthe administrative staff protiides s u p p r t also to other progrms including VETS. 'fhe s a l q costs cnrtld also be charged a a combination of directiindirect eosts tht-a an approved timekeeping system as s indicated in OMR $:ircul;~ A-87.

In additiett~ sata-ics and wages, another example. of costs that could be charged direct or tct iradirect is training costs:
P

7 raining to individual I>VOP aad I VE,ii.,fi staff'tlxcfusivcly coald result in direct charges. i Iowe~er. the training i s Wagner-fkcq ser or othcr- progranr topic assrtciated trainitlg that if benefits Ifat: sqstcm versus an indit idual f)VO"r or LVX3R. tEien, i t kvornld be paid by that partietrlar grarat. ci.rn\ erseij. training related tu more than rtnc prograrrr. such as Hunlanz resources, tiseal, infom~ation technitlogq. or other empfoyec-related trdining, should Ee a oo.;~ercdbj the indirect cost rate ctr cost allocation plart. f'hcr-eforc.a q additional

training costs directly charged would have to be described in detail and hlIy justified and documented, so the grant is not charged twice for the same service. VETS separately funds training provided by the National Veterans' Training Institute (including round-trip transportation, lodging: and meals), so these expenses cannot be charged to the Jobs for Veterans State Grants. Local transportation costs: such as mileage to and from the airport and parking expenses we allowable travel charges. Please note that in each of these exmples the cost is to cover essential, required support provided to individual DVOP Specialists and LVER staff:

E

PLES OF mALEgfWBBLE COSTS

The Jobs for Veterans State Grant is proxlided to each State for assigning or appointing DVBP and LVER staff to assist veterans seeking employment. Allowable costs to the grant are those levied to support the DVOP and LVER staff in their mission. Grant funds are not allowed to provide or pay for any costs directly to or for clients. Some exmples of unallowable direct or indirect charges are expenditures for goods and services for personal use, purchase of real propem, purchase of alcoholic heverages, fund raising expenses, advertising costs. penalty payments, and payments against bzd debt. These examples serve as general guidmce, but should not be construed to be all encompassing as the only exan~ples inappropriate charges. Additional guicfance on inappropriate charges can be fourrd of in OMB Circular A-87, Attachment B.

V, : A11 costs associated with each progrm and fiscal category need to bc adequately explained, with the rationale for including costs as direct ctr indirect charges to the g m t s . Slates may articulate adminislrative, rnmagcment and supervisor?. systen~ costs required to directljr support DVOP and I,VER staff beyond that contained in the and indirect cost cat ego^^

iip~smval the State B m by the Grar~t of q officer, the plan becomes the bait agreement for seaKtng and fiscal operation, Shtes that have an existing plm that do not nleet the requirements a outlined in this program fetter or other VETS directives arc required to subn~it grant modification that explains in sufl'rcicxlt detail all intended and actual chwges to the Jobs fbr Veterans State {;rar?ts. States failing into this categoq -~,v\-;1Ibe notified- indit-idualfj.
f Jpon

?a State Workforce ?%gcncicc should check their euncnt fjscai and indirect cart i-atesicost

allocation plans to cnsLKe that the charges planned and o r posted tit the .lobs for Veterans State Qirantsfnr %-Y 2005 art.valid and follou the guidance pro1 ided in chi\ VPt,. A! changes to the F Y 2005-200Clplan ssf~cruld conIpletcd and submittcci to thc n bc f$irectars for Veterms' Emploqmcnt anif 'Training (DVE't ) b'vfthin 30 days of the date ui'

this VPL, particularly when notified by VETS of any deficiencies which need ediate correction.

B. Regional Administrators for Veterans' Employment and Training (RAVETs) ape responsible for ensuring that DVETs review the fiscal and indirect cost rateslcost allocation plan in the State's current Jobs for Veterans State Grants plan to determine if any item(s) need additional explanation or correction. If corrections or additional infomation is required, DVETs should meet with their State Workforce Agency as soon as feasible to determine the appropriate action and assist the State in meeting the 30 day time limit as stated above. The DVET will offer technical assistance with the modification, provide support as warranted, and negotiate costs where applicable.

C. Any changes, revisions or corrections negotiated in a State's financial plan should be
submiaed by the State though the DVET to the RAVET and fonvarded by the RAVET to Chief. Division of Employment a ~ Training Programs at (202-693-4708) with a d copy to the Chicago Lead Center as soon as feasible and in accordance with the current guidance on grmt modification requests.

D.11-1addition, the DVET should notify the MVE'T of m y deficiency that could be serious
F enough to w m m t provisional approval of the yearly modification for FV 2006. The KAVET will advise the National Office to ensure the Grant Officer provides a provisional award of FY 2006 Sobs for Veterans State Grant funds.
ti. During the course of the year, DVETs are responsible for monitoring their State's direct and indirect charges and analyzing them to enswe compliance with the policies and guidance contained in this VPL. AchaI monthl;viquafierly @ant charges should compze fatrorably to financial planning worksheets for awxded @ants.

VIE, States may address questions regardirzg this VPt, to their DVE'I;. DVE'Ts or othcs "with questions should contact their RAVE'I'. k j t i E * f smay cantact the Chicf, Division of Emptoyrnent m d Training Proglams at 202-593-4708 or via ernail at

VIII,

: t Inti1 rescinded ctr superseded.

Related Interests

[ and

States' interpretations of direct, indirect, and appropriate allowable costs in each category may be inaccurate, particularly since States9accounting systems and protocols for expenditures differ. A review of the Fiscal Year (FV) 2005-2009 Jobs for Veterans State Grant Plans, accomplished in August 2004, indicated some potential concerns in the way States identified, or in some cases neglected to identi@, how the funds to be awarded under these grants were to be used.

IV, Guidance and Teelhniesll Assistance: VETS recognizes that significant changes have occurred in the employment service delivery- system over the past few years. These changes have affected State management sstnrctures and overall fundhg available to assist all individuals seeking employment in the State. The primary purpose of the Jobs for Veterans State Grants still remains to provide dedicated staff to assist veterans to obtain employment: costs to the Jobs for Veterans State Grants also remain consistent. All costs are to be focused on those expenditures that support DVOP and I,VER staff providing direct employment related assistance to veterans. These staff are funded to complement, not supplant, existing employment service delivery system staff such as nragner-Peyser.

GES FOR VETS FEDE

STMF LOCATED IN THE STATE

Since the inception of the Wagner-Peyser Act, the State Employment Security Agencies have been charging the rental of space and other support costs of the Director for Veterans' Employment and Training (DVET) and their Federal State-based staff to the Employment Sec~lrity Account Appropriation of the Department of Labor. Previously, Title 33, U.S.C., Chapter 41, Section 4103(2) specifically attached VETS staff to the public employment service of the State to which they were assigned. Although Public Law 107-288 amended this section and it no longer addresses the issue, section 41 07 of this title continues to provide equivalent authority. D W T s and their staff are the means established by the Secretary to provide the administratisre contml and technicat assistance necessarj? to comply with the statute. According to an informal suwey, the majority of states allow their Wagner-Peyser @ant to absorb the costs associated cvith providing VETS staff space in state offices. The Ernploymen! and 'I'raining Administriztion has concurred with VETS that such ahsorgtion is an acceptable practice and that it is the prefened method of franding such costs. States that have ntadc ctth~iai-rangemcnts for paying for these costs may continue to do so indefinitely, utilizing a "'grandfather" concept. VETS believes that this is a practical approact1 considering the relatively small amount of costs involved, and the poter~tiat burden involved for each State's financial system if changes were naerdated.

DIMCT COSTS -

OM13 C'ircular 14-87 .Attachment A, I;, stales:

In the VETS' p r o g m , direct costs are those costs that can be directly related to individual DVOP specialist or LVER staff. such as: Persomel (personal services): salaries, wages; and overtime costs, Fringe Benefits (personnel benefits): additional individual benefits such as vacation, sick leave, pension, and health care,
e

Travel : p r o g r a related costs such as those associated with traveling for outreach or to Veterans Affairs (VA) Chapter 3 '1. homeless grantee and TAP locations,
: an article of nonexpendable. tangible personal property hacling a useful life of more than one year (emphasis added) and an acquisition cost which equals or exceeds the lesser of the capitalization Level established by the governmental unit for financial statement purposes, or $5,000, : consumabte supplies and materials including paper, pens, and other equipmzr~t with a per-unit cost of less than $5,000

s

e

s

Other: proLTam related staff training; Perfom~ancc Awards and Incentives (pursuant to 38 U.S.C. Section it112); special initiatives: supplies or equipment for a special support activity hy DVOP or I,VER staff; costs such as thosc nomaffy expended through a cost pool formula setup within the State in which each progam pays an established pro-rata share to the pool (facility rent and utilities. fax and copy machine usage, communications equipment usage, etc.).

Ilirect charges are a part of grant program operations. AllowabiIity, aliocabi tity, and reasonableness, and the '%benefits received'" concept, as defined by OMR Circrrlx A-87, must prevail. Also, common sense. logic and fairness should be considered whcn dctemining direct charges. Any direct charge for other thm DVOP and I,Vh;;K individual sMTmust be propofiionai to costs levied against all grmts through which similczr suppoz? is required, For exlmple, a Workforce Di\ ision Ijirector who aEcnds a DVOPll ,VER conference or :mj other yeterm related meeting as part of' his or her duties should not charge salary to the Jobs h r i'cturans State <;rants in mj categoq. -%his is an unrcasonakle charge, becizt~srpriority of service to veterans in all Degs ent of T,ahor (DCII,) funded prok~azz2s ara inkaerent requirenzent in 38 is IT.S.C.31.

INDIRECT COSTS

"Iudirecf costs are those: (a) incurredfor a common or joint purpose benefiting more than one cost objective, and not readily assignable to the cost objectives speczJically ber~efited.. .
"

ental services costs (or hdirect costs are normally associated with the State's central gove s t a t e ~ d costs) and the State agency's administration and management costs that received the e Federal award. These costs are allocated to aH programs within the State Workforce Agency through an approved indirect cost rate or cost allocation plan. Indirect costs also cover basic adrninistrative services such as human resources, budget, fiscal and accounting, infomation technology, Legal and administrative suppol$, Conmissioners, Directors and other herarchy, facilities and buildings, supplies and other staff that arc basic State agency costs for support services to the Jobs for Veterans State Grants. Each State should develop its indirect cost rate or cost allocation plan n e c e s s q to meet the requirements associated with lwiting, processing, and administering the grants. An indirect cost rate proposal/cost allocation plan should be submitted to m d approved by the cognizant Federal agel~cy" .If the U.S. Department of Labor is cognizsunt, indirect cost rate proposals or cost allocation plms shouId bc srrbmitted for review rand approval to the f'ollo\n;lng address: Division of Cost Detemination (XICD), I. ISDOT, 200 Constitution Avenue, N~FV., LO S-15 Washington, D.C3. 2021O Tel: 202-693-4 100 DCII is wailable in the internet at the following web address:

CLASSIFICATION OF DIRECT AND INIPIMCT COSTS
OMf3 Circufa A-87, Attachment A, D, states: f'lcassi/ic'at5'oraof G O S ~ J 772ere is n0 rinivcr-sulr~akc c!~zca~{fying for ccrfair?costs. CLF tiitr~tlr direct or indirecb za~zder. elqerj, tacreouvat8ngsyyrem. ,4 c o ~ mtiy be direcd with respect f o l sttrnspY / ~ P C $ ~ C .r~-'~??b'ce f~rfiknc-bio~?, ipt~lir-ecl v i f respecf d he Ferieral m+?arc;d ofher hl-~f ~ h o or jf " a EtBo,rd iaP a ahjech&ve. Therqj;trc, ir is essential !hat r~ach l t l ~ rjfcosf he breafcd con,oislcnf(i~ i : in Bih ciri.umh~lancars cirher CESa direct or a p z indirecf ~ 0 . 6 1

Due to the variety of acceptable accounting practices, some charges may be classified as either direct, indirect, or combination of both depending on each State's accounting practices. In any case, these charges should be explained in detail with justification in the State plan. Special emphasis should be given to suppod for salaries and wages charged to the Jobs for Veterans State Grants p r o g m s . OMB Cireulx A-87. Attachment B, states:
12.

Support of salaries a~zd wages. These standards regarding time dis~ibution in are aa'dition ro the siandards,forpq~roll documentation,

( I ) Charges to fideral awards fur salaries and M'ages, lvhether treated as direct or generally indirect costs, wiII be based on pnyrolls documented i~ accordance %)ith aceepredplvrcrice offl2e g~~t~ernmentnl n ~ apljro~led a responsible q@cial(;v)qf rtnif d by the governmeurial zdrzit.

() i\ro.fiirrher docr~me~tationreqzr.iredf&r sataries arsd wages oJ'emploj~ees 2 is the M ~vork a ,si~gle ia indirect cost actillity ( e m p h a ~addeci). i~

I ~ Z ~

(3) m e r e employees rrre ex~~ected ~rork tcr sole(11on u single Fcderal m a r d or cost nhjective, charge,s*firrhekr salaries and -tuages tz:ill be slcpporfed by periodic certlJiccrtions tfzafrhe ena~2lctyees worked soleb on rhat pp.ok~tzn~.for period col~eretl the hy the certification. These certifications %)ill prepared at least semi unnzdally and will he he lmolvledge cflhe work signed by the elrployee or sztpewisor;y qficial huvtrsg,firsth a ~ d performed 63)tho epllployec!
(4) Where er~zplr~~yees on multiple ~ c t i v i t i eor C O S ~ work ,~ objeciive,~, diL~trihutio~z a of-ffzeir snlikries or IvugeS MJ~/! he ~uj7j/7o~'titdperG-,l.onn.ei by caca'ivit~ reports or egtriva!enf dc~eztnzentution ~ h k meels the vtundtzrdr in subsection (5) unless n stafisticcrl sm~zpls'rag ~ eh ,YayLTtePn szthsecfion (63) or other s a b ~ t i t ~,ry&Ytern h e e ~ (see fe has afz~froved the cogrsiza~al by Federal agency. Lf~tch dc~czhme~ata~~] -will he required where emplo.yees ~vork sztpport on:

i ~ ' y~ B indkrt7cbco;~t I ar.tbrqit>* u Ldtrec~ und ~o~r.8 ucldvd'fj.

('5) Pef-sonueiactiviv reports or equivalent docurpzentation rnzdst meet the following .standards:
(a) They ?nustreflecr arz a$er the.facf di,strr'butionqfthe acfldal acflviy qfeaeh employee,
(6)

Thej~ must accounl'.for the total activivfor which each employee is compensated5
p l y periods, mzd

ie) They must be prepared a! leasf monthly and musf coincide r4lith o m or more

(4

The-y musf he sipzed by /he employee.

(6)Szrhstifufesysterpzs.for allocating salaries and wages to Fec2eral rm~ards he used may
i place qf activio) reports. These systerzas are subjecf to approval ifrequired by [he u cTopzizantageBcy. Such sj),vtem,s. mray ivzclucie, hut are rtoi limited to, rurzdom moment sarzlpling, case eozanf.~, crtiaer qzranttfiable nzcnstkres qf e n z ~ ~ l c efforr. e or ~.~ ~ e .

In light of the above A-87 guidance, some exarnples that could be charged as direct or indirect costs follow: To cover the supervisors md managers who directly supervise the DVOP and LVER staff f at the State Centrat Ofice or at a Field Office. These casts are normally direct costs j those managers work f 00% supervising thc DVQP m d B,VER staff only.
o

Tcz cover administrative staSf who provide personnel support t;n the IIVOP and I,VER staff at the State Centrat Office or at a Field Office. 'I'his ~vould indude processing time sheets, vacation, sick leave, promotions, merit raises, prepuing evaluations, travel vouchers, infamsftion technolorn progmming, etc. associated with mainbining the DVOP and l2'6k2-:Rstaff. These costs arc nomally Indirect costs jjthe administrative staff protiides s u p p r t also to other progrms including VETS. 'fhe s a l q costs cnrtld also be charged a a combination of directiindirect eosts tht-a an approved timekeeping system as s indicated in OMR $:ircul;~ A-87.

In additiett~ sata-ics and wages, another example. of costs that could be charged direct or tct iradirect is training costs:
P

7 raining to individual I>VOP aad I VE,ii.,fi staff'tlxcfusivcly coald result in direct charges. i Iowe~er. the training i s Wagner-fkcq ser or othcr- progranr topic assrtciated trainitlg that if benefits Ifat: sqstcm versus an indit idual f)VO"r or LVX3R. tEien, i t kvornld be paid by that partietrlar grarat. ci.rn\ erseij. training related tu more than rtnc prograrrr. such as Hunlanz resources, tiseal, infom~ation technitlogq. or other empfoyec-related trdining, should Ee a oo.;~ercdbj the indirect cost rate ctr cost allocation plart. f'hcr-eforc.a q additional

training costs directly charged would have to be described in detail and hlIy justified and documented, so the grant is not charged twice for the same service. VETS separately funds training provided by the National Veterans' Training Institute (including round-trip transportation, lodging: and meals), so these expenses cannot be charged to the Jobs for Veterans State Grants. Local transportation costs: such as mileage to and from the airport and parking expenses we allowable travel charges. Please note that in each of these exmples the cost is to cover essential, required support provided to individual DVOP Specialists and LVER staff:

E

PLES OF mALEgfWBBLE COSTS

The Jobs for Veterans State Grant is proxlided to each State for assigning or appointing DVBP and LVER staff to assist veterans seeking employment. Allowable costs to the grant are those levied to support the DVOP and LVER staff in their mission. Grant funds are not allowed to provide or pay for any costs directly to or for clients. Some exmples of unallowable direct or indirect charges are expenditures for goods and services for personal use, purchase of real propem, purchase of alcoholic heverages, fund raising expenses, advertising costs. penalty payments, and payments against bzd debt. These examples serve as general guidmce, but should not be construed to be all encompassing as the only exan~ples inappropriate charges. Additional guicfance on inappropriate charges can be fourrd of in OMB Circular A-87, Attachment B.

V, : A11 costs associated with each progrm and fiscal category need to bc adequately explained, with the rationale for including costs as direct ctr indirect charges to the g m t s . Slates may articulate adminislrative, rnmagcment and supervisor?. systen~ costs required to directljr support DVOP and I,VER staff beyond that contained in the and indirect cost cat ego^^

iip~smval the State B m by the Grar~t of q officer, the plan becomes the bait agreement for seaKtng and fiscal operation, Shtes that have an existing plm that do not nleet the requirements a outlined in this program fetter or other VETS directives arc required to subn~it grant modification that explains in sufl'rcicxlt detail all intended and actual chwges to the Jobs fbr Veterans State {;rar?ts. States failing into this categoq -~,v\-;1Ibe notified- indit-idualfj.
f Jpon

?a State Workforce ?%gcncicc should check their euncnt fjscai and indirect cart i-atesicost

allocation plans to cnsLKe that the charges planned and o r posted tit the .lobs for Veterans State Qirantsfnr %-Y 2005 art.valid and follou the guidance pro1 ided in chi\ VPt,. A! changes to the F Y 2005-200Clplan ssf~cruld conIpletcd and submittcci to thc n bc f$irectars for Veterms' Emploqmcnt anif 'Training (DVE't ) b'vfthin 30 days of the date ui'

this VPL, particularly when notified by VETS of any deficiencies which need ediate correction.

B. Regional Administrators for Veterans' Employment and Training (RAVETs) ape responsible for ensuring that DVETs review the fiscal and indirect cost rateslcost allocation plan in the State's current Jobs for Veterans State Grants plan to determine if any item(s) need additional explanation or correction. If corrections or additional infomation is required, DVETs should meet with their State Workforce Agency as soon as feasible to determine the appropriate action and assist the State in meeting the 30 day time limit as stated above. The DVET will offer technical assistance with the modification, provide support as warranted, and negotiate costs where applicable.

C. Any changes, revisions or corrections negotiated in a State's financial plan should be
submiaed by the State though the DVET to the RAVET and fonvarded by the RAVET to Chief. Division of Employment a ~ Training Programs at (202-693-4708) with a d copy to the Chicago Lead Center as soon as feasible and in accordance with the current guidance on grmt modification requests.

D.11-1addition, the DVET should notify the MVE'T of m y deficiency that could be serious
F enough to w m m t provisional approval of the yearly modification for FV 2006. The KAVET will advise the National Office to ensure the Grant Officer provides a provisional award of FY 2006 Sobs for Veterans State Grant funds.
ti. During the course of the year, DVETs are responsible for monitoring their State's direct and indirect charges and analyzing them to enswe compliance with the policies and guidance contained in this VPL. AchaI monthl;viquafierly @ant charges should compze fatrorably to financial planning worksheets for awxded @ants.

VIE, States may address questions regardirzg this VPt, to their DVE'I;. DVE'Ts or othcs "with questions should contact their RAVE'I'. k j t i E * f smay cantact the Chicf, Division of Emptoyrnent m d Training Proglams at 202-593-4708 or via ernail at

VIII,

: t Inti1 rescinded ctr superseded.

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