1. Getting to Know EDGAR and His Financial Rules and Regulations Lanor Curole United Houma Nation VRS CANAR 2012

2. What is EDGAR? Education Education Department Department General General Administrative Administrative Regulations Regulations Purpose: “Establishes uniform administrative requirements for Federal grants and agreements awarded” Purpose: “Establishes uniform administrative requirements for Federal grants and agreements awarded”

3. EDGAR’s Design Part 74 – Administrative of Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations Part 74 – Administrative of Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations Part 75 – Direct Grant Programs Part 75 – Direct Grant Programs Part 76 – State-Administered Programs Part 76 – State-Administered Programs Part 77 – Definitions that Apply to Department Regulations Part 77 – Definitions that Apply to Department Regulations Part 79 – Intergovernmental Review of Department of Education Programs and Activities Part 79 – Intergovernmental Review of Department of Education Programs and Activities Part 80 – Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments Part 80 – Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments Part 81 – General Education Provisions Act – Enforcement Part 81 – General Education Provisions Act – Enforcement Part 82 – New Restrictions on Lobbying Part 82 – New Restrictions on Lobbying

4. EDGAR’s Design Part 84 – Governmentwide Requirements for Drug-Free Workplace (Financial Assistance) Part 84 – Governmentwide Requirements for Drug-Free Workplace (Financial Assistance) Part 85 – Governmentwide Debarment and Suspension (Nonprocurement) Part 85 – Governmentwide Debarment and Suspension (Nonprocurement) Part 86 – Drug and Alcohol Abuse Prevention Part 86 – Drug and Alcohol Abuse Prevention Part 97 – Protection of Human Subjects Part 97 – Protection of Human Subjects Part 98 – Student Rights in Research, Experimental Programs and Testing Part 98 – Student Rights in Research, Experimental Programs and Testing Part 99 – Family Educational Rights and Privacy Part 99 – Family Educational Rights and Privacy Appendices Appendices

5. Part 75 – Direct Grant Programs Subpart A – General Subpart A – General Subpart B – [Reserved] Subpart B – [Reserved] Subpart C – How to Apply for a Grant Subpart C – How to Apply for a Grant Subpart D – How Grants are Made Subpart D – How Grants are Made 75.261 Extension of a Project Period 75.261 Extension of a Project Period Subpart E – What Conditions Must Be Met By a Grantee? Subpart E – What Conditions Must Be Met By a Grantee? Nondiscrimination Nondiscrimination Project Staff Project Staff Conflict of Interest Conflict of Interest Allowable Costs (referred to 80.22, OMB Circular A-87/2 CFR 225) Allowable Costs (referred to 80.22, OMB Circular A-87/2 CFR 225) Indirect Costs Rates Indirect Costs Rates Evaluation Evaluation Construction (non-construction grants) Construction (non-construction grants) Equipment and Supplies Equipment and Supplies Publications and Copyrights Publications and Copyrights Inventions and Patents Inventions and Patents

6. Part 75 – Direct Grant Programs Subpart F – What are the Administrative Responsibilities of a Grantee? Subpart F – What are the Administrative Responsibilities of a Grantee? Subpart G – What Procedures Does the Department Use to Get Compliance? Subpart G – What Procedures Does the Department Use to Get Compliance? 75.900 Waiver of regulations prohibited 75.900 Waiver of regulations prohibited 75.901 Suspensions and terminations 75.901 Suspensions and terminations 75.903 Effective date of termination 75.903 Effective date of termination 75.910 Cooperation with audits (federally instigated) 75.910 Cooperation with audits (federally instigated)

7. Part 80 – Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments Subpart A – General Subpart A – General 80.3 Definitions 80.3 Definitions Subpart B - Pre-Award Requirements Subpart B - Pre-Award Requirements 80.12 Special grant or subgrant conditions for “high risk” grantees 80.12 Special grant or subgrant conditions for “high risk” grantees Subpart D – After-the-Grant Requirements Subpart D – After-the-Grant Requirements 80.50 Closeout 80.50 Closeout 80.51 Later disallowances and adjustments 80.51 Later disallowances and adjustments

8. Subpart C – Post Award Requirements 80.20 Standards for financial management system 80.20 Standards for financial management system 80.22 Allowable costs 80.22 Allowable costs 80.26 Non-Federal audit 80.26 Non-Federal audit 80.30 Changes (c-budget changes, d-programmatic changes) 80.30 Changes (c-budget changes, d-programmatic changes) 80.31 Real Property 80.31 Real Property 80.34 Copyrights 80.34 Copyrights 80.36 Procurement 80.36 Procurement 80.42 Retention and access requirements for records 80.42 Retention and access requirements for records

9. Terminology: Allocable 3. Allocable costs. 3. Allocable costs. a. A cost is allocable to a particular cost objective if the goods or services involved are chargeable or assignable to such cost objective in accordance with relative benefits received. a. A cost is allocable to a particular cost objective if the goods or services involved are chargeable or assignable to such cost objective in accordance with relative benefits received. b. All activities which benefit from the governmental unit’s indirect cost, including unallowable activities and services donated to the governmental unit by third parties, will receive an appropriate allocation of indirect costs. b. All activities which benefit from the governmental unit’s indirect cost, including unallowable activities and services donated to the governmental unit by third parties, will receive an appropriate allocation of indirect costs.

10. Terminology: Allocable c. Any cost allocable to a particular Federal award or cost objective under the principles provided for in 2 CFR part 225 may not be charged to other Federal awards to overcome fund deficiencies, to avoid restrictions imposed by law or terms of the Federal awards, or for other reasons. c. Any cost allocable to a particular Federal award or cost objective under the principles provided for in 2 CFR part 225 may not be charged to other Federal awards to overcome fund deficiencies, to avoid restrictions imposed by law or terms of the Federal awards, or for other reasons. d. Where an accumulation of indirect costs will ultimately result in charges to a Federal award, a cost allocation plan will be required as described in Appendices C, D, and E to this part. d. Where an accumulation of indirect costs will ultimately result in charges to a Federal award, a cost allocation plan will be required as described in Appendices C, D, and E to this part. A cost that can be assigned or charged to one or more activities or items (cost objects) on the basis of benefits received or other such equitable or logical association, although a direct (causal) relationship may not be established. Also referred to as allocability. (businessdictionary.com) A cost that can be assigned or charged to one or more activities or items (cost objects) on the basis of benefits received or other such equitable or logical association, although a direct (causal) relationship may not be established. Also referred to as allocability. (businessdictionary.com)

11. Terminology: Allowable To be allowable under Federal awards, costs must meet the following general criteria: To be allowable under Federal awards, costs must meet the following general criteria: a. Be necessary and reasonable for proper and efficient performance and administration of Federal awards. a. Be necessary and reasonable for proper and efficient performance and administration of Federal awards. b. Be allocable to Federal awards under the provisions of 2 CFR part 225. b. Be allocable to Federal awards under the provisions of 2 CFR part 225. c. Be authorized or not prohibited under State or local laws or regulations. c. Be authorized or not prohibited under State or local laws or regulations. d. Conform to any limitations or exclusions set forth in these principles, Federal laws, terms and conditions of the Federal award, or other governing regulations as to types or amounts of cost items. d. Conform to any limitations or exclusions set forth in these principles, Federal laws, terms and conditions of the Federal award, or other governing regulations as to types or amounts of cost items.

12. Terminology: Allowable e. Be consistent with policies, regulations, and procedures that apply uniformly to both Federal awards and other activities of the governmental unit. e. Be consistent with policies, regulations, and procedures that apply uniformly to both Federal awards and other activities of the governmental unit. f. Be accorded consistent treatment. A cost may not be assigned to a Federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost. f. Be accorded consistent treatment. A cost may not be assigned to a Federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost. g. Except as otherwise provided for in 2 CFR part 225, be determined in accordance with generally accepted accounting principles. g. Except as otherwise provided for in 2 CFR part 225, be determined in accordance with generally accepted accounting principles.

13. Terminology: Allowable h. Not be included as a cost or used to meet cost sharing or matching requirements of any other Federal award in either the current or a prior period, except as specifically provided by Federal law or regulation. h. Not be included as a cost or used to meet cost sharing or matching requirements of any other Federal award in either the current or a prior period, except as specifically provided by Federal law or regulation. i. Be the net of all applicable credits. i. Be the net of all applicable credits. j. Be adequately documented. j. Be adequately documented.

14. Appendix B to Part 225 1. Advertising and public relations costs (conditional) 1. Advertising and public relations costs (conditional) 2. Advisory councils (conditional – grant/consumer based) 2. Advisory councils (conditional – grant/consumer based) 3. Alcoholic beverages (unallowable) 3. Alcoholic beverages (unallowable) 4. Audit costs and related services (allowable) 4. Audit costs and related services (allowable) 5. Bad debts (unallowable) 5. Bad debts (unallowable) 6. Bonding costs (allowable) 6. Bonding costs (allowable) 7. Communication costs (allowable) 7. Communication costs (allowable) 8. Compensation for personal services (conditional) 8. Compensation for personal services (conditional) 9. Contingency provisions (unallowable) 9. Contingency provisions (unallowable) 10. Defense and prosecution of criminal and civil proceedings, and claims (unallowable) 10. Defense and prosecution of criminal and civil proceedings, and claims (unallowable) 11. Depreciation and use allowances (directive) 11. Depreciation and use allowances (directive)

15. Appendix B to Part 225 12. Donations and contributions (unallowable) 12. Donations and contributions (unallowable) 13. Employee morale, health, and welfare costs (allowable) 13. Employee morale, health, and welfare costs (allowable) 14. Entertainment costs (unallowable) 14. Entertainment costs (unallowable) 15. Equipment and other capital expenditures (conditional) 15. Equipment and other capital expenditures (conditional) 16. Fines and penalties (unallowable) 16. Fines and penalties (unallowable) 17. Fund raising and investment management costs (unallowable) 17. Fund raising and investment management costs (unallowable) 18. Gains and losses on disposition of depreciable property and other capital assets and substantial relocation of Federal programs (directive) 18. Gains and losses on disposition of depreciable property and other capital assets and substantial relocation of Federal programs (directive) 19. General government expenses (generally unallowable) 19. General government expenses (generally unallowable) 20. Goods or services for personal use (unallowable) 20. Goods or services for personal use (unallowable)

16. Appendix B to Part 225 21. Idle facilities and idle capacity (conditional) 21. Idle facilities and idle capacity (conditional) 22. Insurance and indemnification (conditional) 22. Insurance and indemnification (conditional) 23. Interest (unallowable) 23. Interest (unallowable) 24. Lobbying (unallowable) 24. Lobbying (unallowable) 25. Maintenance, operations, and repairs (allowable) 25. Maintenance, operations, and repairs (allowable) 26. Materials and supplies costs (allowable) 26. Materials and supplies costs (allowable) 27. Meetings and conferences (allowable) 27. Meetings and conferences (allowable) 28. Memberships, subscriptions, and professional activity costs (allowable) 28. Memberships, subscriptions, and professional activity costs (allowable) 29. Patent costs (conditional) 29. Patent costs (conditional)

17. Appendix B to Part 225 30. Plant and homeland security costs (allowable) 30. Plant and homeland security costs (allowable) 31. Pre-award costs (conditional) 31. Pre-award costs (conditional) 32. Professional service costs (conditional) 32. Professional service costs (conditional) 33. Proposal costs (allowable only as indirect costs) 33. Proposal costs (allowable only as indirect costs) 34. Publication and printing costs (allowable if budgeted) 34. Publication and printing costs (allowable if budgeted) 35. Rearrangement and alteration costs (allowable with approval) 35. Rearrangement and alteration costs (allowable with approval) 36. Reconversion costs (allowable) 36. Reconversion costs (allowable) 37. Rental costs of building and equipment (allowable) 37. Rental costs of building and equipment (allowable) 38. Royalties and other costs for the use of patents (conditional) 38. Royalties and other costs for the use of patents (conditional) 39. Selling and marketing (unallowable) 39. Selling and marketing (unallowable)

18. Appendix B to Part 225 40. Taxes (allowable) 40. Taxes (allowable) 41. Termination costs applicable to sponsored agreements (conditional) 41. Termination costs applicable to sponsored agreements (conditional) 42. Training costs (allowable) 42. Training costs (allowable) 43. Travel costs (directive) 43. Travel costs (directive)

19. The BIG 121 Unallowables: AIVR Funds are considered Non-construction Grants AIVR Funds are considered Non-construction Grants Use of funds for religion (EDGAR Part 75) not to include Native Healing Use of funds for religion (EDGAR Part 75) not to include Native Healing Bad debts (2 CFR 225) Bad debts (2 CFR 225) Consumer compensation (pay) cannot be incurred as a direct expense of the program (contract OJT and Work Experience to a 3 rd Party that is qualified to provide the service) Consumer compensation (pay) cannot be incurred as a direct expense of the program (contract OJT and Work Experience to a 3 rd Party that is qualified to provide the service) Stipends (terminology) Stipends (terminology) Maintenance services (consumer living expenses such as food and shelter costs) should only be paid if the individual’s plan for employment causes or exasperates the expense Maintenance services (consumer living expenses such as food and shelter costs) should only be paid if the individual’s plan for employment causes or exasperates the expense All individualized consumer services, except evaluation and assessments, must be included in an IPE before being incurred All individualized consumer services, except evaluation and assessments, must be included in an IPE before being incurred Expenses incurred before an IPE was developed cannot be paid (no paying existing bills prior to the IPE) Expenses incurred before an IPE was developed cannot be paid (no paying existing bills prior to the IPE)

20. Terminology: Reasonable 2. Reasonable costs. A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost. The question of reasonableness is particularly important when governmental units or components are predominately federally-funded. In determining reasonableness of a given cost, consideration shall be given to: 2. Reasonable costs. A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost. The question of reasonableness is particularly important when governmental units or components are predominately federally-funded. In determining reasonableness of a given cost, consideration shall be given to: a. Whether the cost is of a type generally recognized as ordinary and necessary for the operation of the governmental unit or the performance of the Federal award. a. Whether the cost is of a type generally recognized as ordinary and necessary for the operation of the governmental unit or the performance of the Federal award.

21. Terminology: Reasonable b. The restraints or requirements imposed by such factors as: Sound business practices; arm’s-length bargaining; Federal, State and other laws and regulations; and, terms and conditions of the Federal award. b. The restraints or requirements imposed by such factors as: Sound business practices; arm’s-length bargaining; Federal, State and other laws and regulations; and, terms and conditions of the Federal award. c. Market prices for comparable goods or services. c. Market prices for comparable goods or services. d. Whether the individuals concerned acted with prudence in the circumstances considering their responsibilities to the governmental unit, its employees, the public at large, and the Federal Government. d. Whether the individuals concerned acted with prudence in the circumstances considering their responsibilities to the governmental unit, its employees, the public at large, and the Federal Government. e. Significant deviations from the established practices of the governmental unit which may unjustifiably increase the Federal award’s cost. e. Significant deviations from the established practices of the governmental unit which may unjustifiably increase the Federal award’s cost.

22. Allocable, Allowable and Reasonable? Scenario 1: Tim has been a model consumer dedicated, kind, hardworking and fallen on hard times. His employment goal is to become a CDL licensed truck driver. He needs help in getting his driver’s license as he let it lapse 10 years ago. There is a flag on his record for not turning in a license plate on a previous vehicle. The penalty has grown to $750. The license renewal fee is $100. Tim needs his license before he can take the CDL course that is $1,200. Scenario 1: Tim has been a model consumer dedicated, kind, hardworking and fallen on hard times. His employment goal is to become a CDL licensed truck driver. He needs help in getting his driver’s license as he let it lapse 10 years ago. There is a flag on his record for not turning in a license plate on a previous vehicle. The penalty has grown to $750. The license renewal fee is $100. Tim needs his license before he can take the CDL course that is $1,200. What can’t you pay? What can’t you pay? What can you pay? What can you pay?

23. Allocable, Allowable and Reasonable? Scenario 2: Suzy has been a consumer for 2 years, but doesn’t attend appointments as scheduled and tends to disappear at times and the Counselor has not been able to develop an IPE because of this problem. Suzy shows up today with a fee slip to the local community college stating that she enrolled and wants VR to pay the bill. Scenario 2: Suzy has been a consumer for 2 years, but doesn’t attend appointments as scheduled and tends to disappear at times and the Counselor has not been able to develop an IPE because of this problem. Suzy shows up today with a fee slip to the local community college stating that she enrolled and wants VR to pay the bill. Can her tuition be paid right now? Can her tuition be paid right now? Can her tuition potentially be paid in the future? Can her tuition potentially be paid in the future? How do you get Suzy on track so that you don’t violate any regulations? How do you get Suzy on track so that you don’t violate any regulations?

24. Allocable, Allowable and Reasonable? Scenario 3: The Director receives an email from the Tribal Administrator stating that the Tribe is experiencing budget cuts and in order to maintain administrative funding levels, all programs are being required to contribute 3% of their budget to support the pay of the Tribal Council and administrative staff above and beyond the indirect cost rates. Scenario 3: The Director receives an email from the Tribal Administrator stating that the Tribe is experiencing budget cuts and in order to maintain administrative funding levels, all programs are being required to contribute 3% of their budget to support the pay of the Tribal Council and administrative staff above and beyond the indirect cost rates. Is this allocable? Is this allocable? Is this allowable? Is this allowable? Is this reasonable? Is this reasonable?

25. Allocable, Allowable and Reasonable? Scenario 4: Jimmy is interested in becoming employed with the local sheriff’s office processing arrest reports. He has always worked in blue collar work and has no office experience. The local sheriff’s office is willing to work with Jimmy for 3 months on an OJT. The Counselor arranges for the Sheriff’s Office to hire Jimmy during this time frame and the program will reimburse them at 1 ½ times Jimmy’s pay for the training services. Scenario 4: Jimmy is interested in becoming employed with the local sheriff’s office processing arrest reports. He has always worked in blue collar work and has no office experience. The local sheriff’s office is willing to work with Jimmy for 3 months on an OJT. The Counselor arranges for the Sheriff’s Office to hire Jimmy during this time frame and the program will reimburse them at 1 ½ times Jimmy’s pay for the training services. Is this allocable, allowable and reasonable? Is this allocable, allowable and reasonable? What would another alternative be if the Sheriff’s Office wasn’t willing to be the provider? What would another alternative be if the Sheriff’s Office wasn’t willing to be the provider?

26. Your Scenario??? Thank You! Lanor Curole, Director United Houma Nation Vocational Rehabilitation Service (985)223-3093lanor@unitedhoumanation.org