Upload
stewart-dean
View
215
Download
1
Tags:
Embed Size (px)
Citation preview
Steven Spillan, [email protected] & Manasevit, PLLCFall Forum 2014
AgendaCurrent RulesOmni-Circular RulesPossible Pushback by Agencies
Brustein & Manasevit, PLLC 2
OMB A-87: Attachment B, Section 27, 42, and 43OMB A-21: Attachment A, Section J, Items 32, 51, and 53
Brustein & Manasevit, PLLC 3
Current Law: A-87 / A-21Costs of meals and travel are
allowable if primary purpose of meeting / conference is dissemination of technical information
The cost of training provided for employee development is allowable
Brustein & Manasevit, PLLC 4
Brustein & Manasevit, PLLC 5
Training and Education (200.472)The cost of training and education provided
for employee development is allowable
Expanded definition to include “education.”OIG concerned the category is too “open
ended”
Brustein & Manasevit, PLLC 6
Conferences (200.432)Conference defined as:
A meeting, retreat, seminar, symposium, workshop or event
Whose primary purposes is the dissemination of technical information beyond the non-federal entity and
Is necessary and reasonable for successful performance under the Federal award
Brustein & Manasevit, PLLC 7
Conferences (cont.)Allowable conference costs may include:
Rental of facilitiesSpeakers’ feesCosts of meals and refreshments*Local transportationOther items incidental to such conferences
unless restricted by terms of federal award
Brustein & Manasevit, PLLC 8
Conferences – Dependent CareCosts of identifying, but not providing, locally
available dependent-care resources are allowable.
Part of OMB’s new “family-friendly” policiesMeant to better enable employees of non-
federal entities with dependent care responsibilities to progress in their careers
Essential for advancing the careers of women in STEM fields
Brustein & Manasevit, PLLC 9
Conferences (cont.)Conference hosts/sponsors must exercise
discretion and judgment in ensuring that conference costs are appropriate, necessary and managed in a manner that minimizes costs to the federal award.
Brustein & Manasevit, PLLC 10
Travel Costs (200.474)Defined: Expenses for transportation,
lodging, subsistence, and related items incurred by employees who are on travel for official business.
May be charged:On a per diem or mileage basis;Actual Costs; or,A combination of the two—provided the method
used is applied to an entire trip and not to selected days of the trip.
Brustein & Manasevit, PLLC 11
Travel (cont.)To charge to Federal award, must show:
Participation of the individual is necessary to the federal award; AND
The costs are reasonable and consistent with the entity’s written travel policy (new requirement).
In the absence of established policy, the rates established under 5 U.S.C. 5701-11, by GSA, or by the President must apply to travel under Federal awards
Brustein & Manasevit, PLLC 12
Travel (cont.)May only pay for the “basic least expensive
unrestricted accommodations class offered by commercial airlines”, UNLESS:Requires circuitous routing;Requires travel during unreasonable hours;Excessively prolongs travel;Results in additional costs that would offset the
transportation savings; or,Not reasonably adequate for traveler’s medical
needs.Must justify and document these conditions on
a case-by-case basis in order for the use of first-class or business-class airfare to be allowable.
Brustein & Manasevit, PLLC 13
Travel – Family FriendlyDependent care costs above and beyond
regular dependent care that directly result from travel to conferences are allowable provided the costs are:Direct result of the individual’s travel for the Federal award;Consistent with entity’s documented travel policy;Temporary during the travel period.
Travel costs for dependents are unallowable, except for travel of duration of six months or more with prior approval.
Brustein & Manasevit, PLLC 14
Brustein & Manasevit, PLLC 15
OIG Concerns – Summer 2014OIGs have found conferences held
by recipients where per-person cost of daily catering was between 189% and 400% of applicable location’s federal per diem for meals and incidental expenses
Brustein & Manasevit, PLLC 16
OIG Concerns (cont.)OMB should limit meal costs to
federal per diem rates and document a cost comparison of at least three sites to determine most cost-advantageous location
Brustein & Manasevit, PLLC 17
ESEA Title II, Part A FAQ ‘Guidance’Issued May 2013 via e-mailAvailable on-line:
http://www2.ed.gov/policy/fund/guid/gposbul/faqs-grantee-conferences-may-2013.doc
ED Effort to take “greater care in enforcing and monitoring” these costs
Title II, Part A office is responsible for the largest amount of grant funds related to professional development
Very high burden of proof to show that paying for food is necessary
Brustein & Manasevit, PLLC 18
Title II, Part A ‘Guidance’ (cont.)Q&A #3: Consider whether hosting a
meeting or conference is the most effective or efficient way to achieve the desired result.
Q&A #6: When hosting a meeting, structure the agenda
so there is time for participants to purchase their own food, beverages, or snacks.
Consider a location in which participants have easy access to food and beverages.
Brustein & Manasevit, PLLC 19
Title II, Part A ‘Guidance’ (cont.)Q&A #7: In virtually all cases, using grant funds
to pay for food and beverages for receptions and “networking” sessions is not justified
Q&As #8, 9: Beware of ‘free’ food and beverages embedded in a contract for meeting space; ask hotel to ‘back out’ such costs.
Q&A #13: May offer meeting participants the option of paying for food and beverages and arrange for items to be available at the meeting.
Brustein & Manasevit, PLLC 20
Weight of this Guidance?Does not meet standard of “Good Guidance”
(OMB Bulletin No. 07-02)SASA Deputy Director clarified applicability
of this guidance in June 2013:This new guidance is generally intended to apply to
professional meetings, including those that you may have with LEA staff, and not to school-based events such as a Title I parent meeting. As a result, as long as there is a connection to a programmatic purpose and the cost is reasonable, an LEA may continue to provide food at Title I parent meetings.
Brustein & Manasevit, PLLC 21
ED Office of General CounselNational Association of State Title I
Directors, February 2014Very high burden of proof to show that
paying for food and beverages with federal funds is necessary to meet the goals and objectives of a federal grant.Structure agenda to allow participants time to
purchase their own foodConsider a location with easy access to food
Brustein & Manasevit, PLLC 22
ED OGC (cont.)“Working Lunch” may be allowable. Factors
to consider:1. Is a working lunch necessary?2. Is the portion of the agenda to be carried out
during lunch substantive and integral to the overall purpose of the meeting?
3. Is there a genuine time constraint that requires the working lunch?
4. If a working lunch is necessary, is the cost of the working lunch reasonable?
5. Has the SEA or LEA carefully documented that a working lunch is both reasonable and necessary?
Brustein & Manasevit, PLLC 23
DISCLAIMERThis presentation is intended solely to provide
general information and does not constitute legal advice or a legal service. This presentation does not create a client-lawyer relationship with Brustein & Manasevit, PLLC and, therefore, carries none of the protections under the D.C. Rules of Professional Conduct. Attendance at this presentation, a later review of any printed or electronic materials, or any follow-up questions or communications arising out of this presentation with any attorney at Brustein & Manasevit, PLLC does not create an attorney-client relationship with Brustein & Manasevit, PLLC. You should not take any action based upon any information in this presentation without first consulting legal counsel familiar with your particular circumstances.
Brustein & Manasevit, PLLC 24