Exhibit_D_-_DOL_Federal_Award_Terms_and_Conditions-FY_2024.pdf

FY 2024 DOL Federal Award Terms & Conditions 1

CTR065009 / Amendment 3

DOL Federal Award Terms & Conditions – FY 2024 NOTE: Individual awards may contain terms and/or conditions which may differ somewhat from those in this sample template;

therefore, each recipient must read, refer, and adhere to the terms and conditions in any respective award document.

TERMS AND CONDITIONS SCSEP PY 2024 STATE and TERRITORIAL

GRANTEES TABLE OF CONTENTS

PART A: GENERAL AWARD, SYSTEM FOR AWARD MANAGEMENT AND

UNIFORM GUIDANCE

A(1.) COMPLIANCE AND THE ORDER OF PRECEDENCE

A(2.) TRAINING GUIDANCE LETTER (TEGL) 13-23

A(3.) APPROVED STATEMENT OF

A(4.) SF-424, APPLICATION FOR FEDERAL ASSISTANCE, AND SF-424B, ASSURANCES AND

CERTIFICATIONS

A(5.) FEDERAL PROJECT OFFICER/ PROGRAM OFFICIAL

A(6.) SYSTEM FOR AWARD MANAGEMENT

A(7.) UNIQUE ENTITY IDENTIFIER REQUIREMENTS

A(8.) UNIFORM GUIDANCE AND ADOPTION BY DOL

A(9.) SUBAWARDS

A(10.) VENDOR/CONTRACTOR DEFINED

A(11.) TECHNICAL ASSISTANCE, RESOURCES, AND INFORMATION

A(12.) MONITORING, TECHNICAL ASSISTANCE, AND ADDITIONAL SPECIFIC CONDITIONS OF

AWARD

A(13.) EVALUATION, DATA, AND IMPLEMENTATION

A(14.) PROGRAM REQUIREMENTS

A(15.) CONFLICT OF INTEREST

PART B: INDIRECT COSTS, BUDGET, AND COST SHARE (MATCH)

B(1.) INDIRECT COST RATE AND COST ALLOCATION PLAN

B(2.) INDIRECT COST RATE – FINANCIAL REPORTING FOR NICRA AND DE MINIMIS

B(3.) BUDGET - APPROVED

B(4.) BUDGET FLEXIBILITY

B(5.) NON-FEDERAL COST SHARING OR MATCHING

PART C: FUNDS MANAGEMENT

C(1.) FUNDS – PAYMENT MANAGEMENT SYSTEM (PMS)

C(2.) FUNDS – DRAWDOWN RESTRICTIONS

C(3.) FUNDS – SUBMISSION OF REVISED BUDGET OR OTHER FORMS

C(4.) RESCISSION OF RESTRICTIONS

C(5.) FUNDS - RETURN & REFUNDS

PART D: COSTS - LIMITATIONS, ITEMS, AND RESTRICTIONS

FY 2024 DOL Federal Award Terms & Conditions 2

D(1.) ADMINISTRATIVE COSTS [SCSEP]

D(2.) CONSULTANTS

D(3.) EQUIPMENT

D(4.) PRE-AWARD COSTS

D(5.) PROGRAM INCOME

D(6.) SUPPORTIVE SERVICES & PARTICIPANT SUPPORT COSTS

D(7.) TRAVEL

D(8.) TRAVEL – FOREIGN

D(9.) TRAVEL – MILEAGE REIMBURSEMENT RATES

D(10.) CONFERENCES AND CONFERENCE SPACE

D(11.) HOTEL-MOTEL FIRE SAFETY

D(12.) WIOA INFRASTRUCTURE

D(13.) PROCUREMENT [WIOA FORMULA]

PART E: REPORTING, AUDIT, AND CLOSEOUT

E(1.) REPORTS – FINANCIAL REPORTS

E(2.) REPORTS – NARRATIVE PROGRESS REPORTS

E(3.) FEDERAL FUNDING ACCOUNTABILITY AND TRANSPARENCY ACT (FFATA OR

TRANSPARENCY ACT)

E(4.) INTEGRITY AND PERFORMANCE MATTERS – FAPIIS [FOR AWARDS EXCEEDING

$500,000]

E(5.) AUDITS

E(6.) CLOSEOUT/FINAL YEAR REQUIREMENTS

PART F: NATIONAL POLICY AND RESTRICTIONS

F(1.) ARCHITECTURAL BARRIERS

F(2.) DOMESTIC PREFERENCES FOR PROCUREMENTS

F(3.) DRUG-FREE WORKPLACE

F(4.) FLOOD INSURANCE

F(5.) INTELLECTUAL PROPERTY RIGHTS, OPEN LICENSING RIGHTS, AND THE BAYH-DOLE

ACT

F(6.) PUBLIC COMMUNICATIONS – CERTAIN INFORMATION REQUIREMENT

F(7.) PROMOTING EQUITABLE DELIVERY OF GOVERNMENT BENEFITS AND EQUAL

OPPORTUNITY

F(8.) PERSONALLY IDENTIFIABLE INFORMATION

F(9.) PUBLICITY AND LOBBYING/ADVOCACY

F(10.) TELECOMMUNICATIONS PROHIBITION

F(11.) VETERANS’ PRIORITY PROVISIONS

F(12.) WASTE, FRAUD AND ABUSE

F(13.) WHISTLEBLOWER PROTECTION

F(14.) EXECUTIVE ORDER 12928 – HISTORICALLY BLACK COLLEGES AND UNIVERSITIES AND

OTHER MINORITY INSTITUTIONS SUCH AS HISPANIC-SERVING INSTITUTIONS AND

TRIBAL COLLEGES AND UNIVERSITIES

FY 2024 DOL Federal Award Terms & Conditions 3

F(15.) EXECUTIVE ORDER 13043 - INCREASING SEAT BELT USE

F(16.) EXECUTIVE ORDER 13166 - IMPROVING ACCESS TO SERVICES FOR PERSONS WITH

LIMITED ENGLISH PROFICIENCY

F(17.) EXECUTIVE ORDER 13513 - FEDERAL LEADERSHIP ON REDUCING TEXT MESSAGING

WHILE DRIVING

F(18.) PUBLIC LAW: THE BUILD AMERICAN, BUY AMERICA ACT (BABAA)

F(19.) SALARY AND BONUS LIMITATIONS

F(20.) HARASSMENT PROHIBITED

PART G: NATIONAL PROHIBITIONS AND OTHER RESTRICTIONS

G(1.) CONTRACTING WITH CORPORATIONS WITH FELONY CRIMINAL CONVICTIONS

PROHIBITED

G(2.) CONTRACTING WITH CORPORATIONS WITH UNPAID TAX LIABILITIES PROHIBITED ... 34

G(3.) TRAFFICKING IN PERSONS PROHIBITED

G(4.) HEALTH BENEFITS COVERAGE FOR CONTRACEPTIVES

G(5.) HEALTH BENEFITS COVERAGE FOR ABORTIONS RESTRICTED

G(6.) FAIR LABOR STANDARDS ACT AMENDMENT FOR MAJOR DISASTERS

G(7.) BLOCKING PORNOGRAPHY REQUIRED

G(8.) PRIVACY ACT

G(9.) PROCURING GOODS OBTAINED THROUGH CHILD LABOR PROHIBITED

G(10.) PROMOTION OF DRUG LEGALIZATION RESTRICTED

G(11.) PURCHASE OF STERILE NEEDLES OR SYRINGES RESTRICTED

G(12.) RESTRICTIONS AGAINST THE CREATION OR RESEARCH OF EMBRYOS

PART H: ATTACHMENTS

H(1.) ATTACHMENT A: SF-424

H(2.) ATTACHMENT B: SF-424A

H(3.) ATTACHMENT C: BUDGET NARRATIVE

H(4.) ATTACHMENT D: STATEMENT OF WORK

H(5.) ATTACHMENT E: PAYMENT MANAGEMENT SYSTEM ACCESS LETTER

H(6.) ATTACHMENT F: INDIRECT COST COST RATE AND COST ALLOCATION PLAN

PART A: GENERAL AWARD, SYSTEM FOR AWARD MANAGEMENT AND

UNIFORM GUIDANCE

A(1.) Compliance and the Order of Precedence

The recipient of this Federal award must assure to fully comply with the rules and requirements specified in the award document. Program requirements may be located in the Funding Opportunity Announcement (FOA), statutes, Executive Orders, government-wide regulations, agency regulations, agency policy guidance such as Training Employment Guidance Letter (TEGL), and the terms outlined in the award document. The list below identifies the hierarchy of authority.

The following order of precedence applies to your activities under this Federal award.

DOL-ETA-OGM recommends that the award recipient contact ETA when questions arise about what requirements or precedence applies. In the event of any inconsistency between the terms and conditions of this Notice of Award (NOA) and other requirements, consult the below order:

1. The Older Americans Act of 1965, as amended through later laws, including the Older Americans Act Reauthorization Act of 2016, Public Law 114-144, enacted April 19, 2016].

2. Other applicable Federal statutes.

3. Further Consolidated Appropriations Act, 2024, dated March 23, 2024.

4. Implementing Regulations.

5. Executive Orders and Presidential Memoranda.

6. The Office of Management and Budget (OMB) Guidance, including the Uniform

Guidance at 2 CFR (Code of Federal Regulations) parts 200 and 2900.

7. The U.S. Department of Labor (DOL) or Employment and Training

Administration (ETA) directives.

8. Terms and conditions of this award.

Notice of Award The funds provided under this Notice of Award (NOA) must be expended according to all applicable Federal statutes, regulations and policies, and the applicable provisions in the appropriations act(s). The funds shall be obligated and expended via a NOA award modification. These obligations and expenditures may not exceed the amount awarded by the NOA modification unless otherwise modified by the

ETA.

In addition to any conditions included with this grant award package requesting additional or revised grant documents, your FPO may reach out with additional revision and/or resubmission requests. Any requested revisions must be completed and returned within the timeframe and by the method that your FPO provides.

Additionally, only written Grant Officer approval of Optional Special requests (OSRs) will be considered approval of the OSRs. Ultimately, any and all approved revisions to grant award package will be incorporated into your grant award by way of a subsequent modification.

The funds that are provided under this NOA must be expended according to all applicable Federal statutes, regulations and policies, including those of the Workforce Innovation and Opportunity Act (WIOA), the applicable approved WIOA State Plan (including approved modifications and amendments to the plan), and any waiver plan approved under WIOA Section 189(i)(3) or Workforce Flexibility (Workflex) plan approved under WIOA Section 190, the negotiated performance levels and policies established pursuant to the Secretary’s authority under WIOA Section 116, and the applicable provisions in the appropriations act(s).

By drawing down funds, your organization as the award recipient agrees to the provisions of 20 CFR 683.820(b)(6), which states:

a. “Any organization selected and/or funded under WIOA Title I, Subtitle D, is subject to having its award removed if an Administrative Law Judge (ALJ) decision so orders. As part of this process, the Grant Officer will provide instructions on transition and closeout to both the newly selected award recipient and to the award recipient whose positions is affected, or which is being removed.”

A(2.) Training Guidance Letter (TEGL) 13-23

The Training and Guidance Letter (TEGL) and any amendments found at TEGL 13-23 | U.S. Department of Labor (dol.gov) are hereby incorporated into this NOA. Award recipients are bound by the authorizations, restrictions, and requirements contained in the TEGL. Therefore, the expenditure of funds by the award recipient certifies that your organization has read and will comply with all the parts that are contained in the NOA.

Notice of Award The funds provided under this Notice of Award (NOA) must be expended according to all applicable Federal statutes, regulations and policies, and the applicable provisions in the appropriations act(s). The funds shall be obligated and expended via a NOA. These obligations and expenditures may not exceed the amount awarded by the NOA unless otherwise amended by the ETA.

A(3.) Approved Statement of

This project’s narrative is the approved Statement of Work (SOW). It has been included as Attachment D. If there is any inconsistency between the project narrative and the program statute, appropriation, regulations, Executive Orders, Uniform Guidance, and DOL or ETA directives, the order of precedence (as described in Section A(1). above) will prevail.

A(4.) SF-424, Application for Federal Assistance, and SF-424B, Assurances and

Certifications

The signed SF-424, Application for Federal Assistance, has been included as an attachment to this award. The individual that signed the SF-424 on behalf of the applicant is considered the Authorized Representative of the applicant. As stated in block 21 of the SF-424 form, the signature of the Authorized Representative on the SF- 424 certifies that the award recipient is in compliance with the Assurances and Certifications form SF-424B available at Grants.gov. The award recipient does not need to submit the SF-424B separately.

A(5.) Federal Project Officer/ Program Official

The Federal Project Officer (FPO) or Program Official (PO) for this award is found on the first page of this Notice of Award in field #10.

This individual is your main point of contact with DOL. The individual is not authorized to change any of the terms or conditions of the award or approve prior approval requests. Any changes to the terms or conditions or prior approvals must be approved by the Grant Officer through the use of a formally executed award amendment process.

A(6.) System for Award Management

System for Award Management (SAM) is the official Federal system that collects, validates, stores, and disseminates business information about the Federal government's trading partners in support of contract awards, grants, and electronic payment processes.

A SAM registration is required for an entity to be able to apply for Federal awards, to request amendments to existing awards, and to enable them to closeout expiring awards.

See Training and Employment Notice (TEN) 18-17 for additional guidance.

Unless the award recipient is exempt from this requirement under 2 CFR 25.110, the grant award or cooperative agreement recipient must maintain current information in the SAM. This includes information on the recipient’s immediate and highest-level owner and subsidiaries, as well as on all of the recipient’s predecessors that have been awarded a Federal contract or Federal financial assistance within the last three years, if applicable, until the award recipient submits the final financial report required under this Federal award or receive the final payment, whichever is later.

DOL advises award recipients and other awardees of Federal awards such as cooperative agreements registered in SAM to review their registration information, particularly their financial information and points of contact. Assistance is available by contacting the Federal Service Desk at FSD.gov.

DOL routinely checks the validity of a grant award or cooperative agreement recipient’s SAM registration and verifies that the recipient is not included on the excluded parties list before making an award or approving a modification to an existing award. Failure to have an active SAM registration can delay award recipients from receiving their initial award or requested modifications to their existing awards.

DOL further encourages award recipients to review the expiration date of their SAM registration and begin the renewal process well in advance, to ensure that their registration remains valid. If the award recipient has not logged in and updated its entity registration record within at least the past 365 days, its record will expire and go into inactive status. Timely renewal will ensure that the award recipient can continue to request and receive modifications to their existing grants, as well as apply for new funding opportunities. Further, the EIN number must remain active until the award closeout process is fully completed.

A(7.) Unique Entity Identifier Requirements

Effective on April 4, 2022, the DUNS Number was replaced by a new, non-proprietary identifier requested in and assigned by SAM.gov. This new identifier is called the Unique Entity Identifier (UEI), or the Entity ID. To learn more about how to access your UEI, please visit the U.S. General Service Administration (GSA), Unique Entity Identifier Update webpage.

If the grant award or cooperative agreement recipient is authorized to make subawards (see definition below in Section A (10.)) under this award, then the recipient:

1. Must notify potential subrecipients that no entity may receive a subaward from the award recipient until the entity has provided its UEI to the recipient.

2. May not make a subaward to an entity unless the entity has provided its UEI to the grant award or cooperative agreement recipient. Subrecipients are not required to obtain an active SAM registration but must obtain a UEI.

A(8.) Uniform Guidance and Adoption by DOL

Award recipients are required to follow the Uniform Administrative Requirements, Cost

Principles, And Audit Requirements For Federal Awards (Uniform Guidance Title 2

Parts 25, 170, 183, and 200). The Uniform Guidance consolidates and supersedes requirements previously included in eight separate Circulars: Uniform Administrative

Requirements: Circular A-102, Circular A-110, and Circular A-89; Uniform Cost

Principles: Circular A-21, Circular A-87, and Circular A-122; Uniform Audit

Requirements: Circular A-133; Circular A-50. The Department of Labor’s (Department or DOL) adoption of the Uniform Guidance may be found at 2 CFR Part 2900. OMB also approved twenty-two (22) exceptions for DOL. Revisions published on April 22, 2024 will require implementation by October 1, 2024 and additional guidance will be issued at that time.

A(9.) Subawards

A subaward means an award provided by a Pass-Through Entity (PTE) to a subrecipient for the subrecipient to carry out part of a Federal award received by the PTE. It does not include payments to a contractor or payments to an individual that is a beneficiary of a Federal program. A subaward may be provided through any form of legal agreement, including an agreement that the PTE considers a contract.

The provisions of the Terms and Conditions of this award will be applied to any subrecipient under this award. The recipient is responsible for monitoring the subrecipient, ensuring that the Terms and Conditions are in all subaward packages and that the subrecipient complies with all applicable regulations and the Terms and Conditions of this award (2 CFR 200.101(b)).

A(10.) Vendor/Contractor Defined

The term “contractor,” sometimes referred to as a vendor, is a dealer, distributor, merchant or other seller providing goods or services that are required to implement a Federal program (see 2 CFR 200.1). These goods or services may be for an organization's own use or for the use of the beneficiaries of the Federal program.

Additional guidance on distinguishing between a subrecipient and a contractor (vendor) is provided in 2 CFR 200.331. When procuring contractors for goods and services, DOL/ETA recipients and subrecipients must follow the procurement requirements found at 2 CFR 200.320 (except states, pursuant to 2 CFR 200.317), which calls for free and open competition.

A(11.) Technical Assistance, Resources, and Information

Additional resources, 508-compliant powerpoints, training, and resources to assist the award recipient are located on the ETA Resources webpage and on the Grants Application and Management collection page on WorkforceGPS.org. SMART training is a technical assistance initiative sponsored by DOL/ETA to assist its award recipients and subrecipients in improving its program/project operations through effective grants management. Please take some time to review the training modules which are focused on:

Strategies for sound grant management that include:

Monitoring, Accountability, Risk mitigation and

Transparency.

Questions regarding the content may be directed to compliance.policy@dol.gov.

A(12.) Monitoring, Technical Assistance, and Additional Specific Conditions of Award

All award recipients, including states and territories managing the Unemployment Insurance programs, are subject to 2 CFR 200.208, Specific conditions, which indicates that the Federal awarding agency may adjust specific award conditions as needed. A specific condition is based on an analysis of the following factors:

1. Based on the criteria in 2 CFR 200.206, Federal awarding agency review of risk posed by applicants;

2. The applicant or recipient's history of compliance with the general or specific terms and conditions of a Federal award;

3. The applicant or recipient's ability to meet expected performance goals as described in 2 CFR 200.211; or

4. A responsibility determination of an applicant or recipient.

Additional Federal award conditions may include items such as the following:

1. Requiring payments as reimbursements rather than advance payments;

2. Withholding authority to proceed to the next phase until receipt of evidence of acceptable performance within a given performance period;

3. Requiring additional, more detailed financial reports;

4. Requiring additional project monitoring;

5. Requiring the non-Federal entity to obtain technical or management assistance;

or

6. Establishing additional prior approvals.

Award recipients may be required to obtain technical or compliance assistance through an established provider/contractor that has been selected or hired by DOL/ETA that may include in-person or remote assistance.

A(13.) Evaluation, Data, and Implementation

Award recipients must cooperate during the implementation of a third-party evaluation.

This means providing DOL/ETA or its authorized contractor with the appropriate data and access to program operating personnel and participants in a timely manner.

A(14.) Program Requirements

The FOA contains the program requirements for this award.

A(15.) Conflict of Interest

Recipients and subrecipients of federal assistance must have a written policy in place on conflicts of interest, including organizational conflicts of interest. The policy must include the process the recipient or subrecipient will take to identify, avoid, remove, and remedy conflicts of interest.

Federal assistance recipients must disclose in writing any real or potential conflict of interest to DOL. The disclosure must notify the Grant Officer through written letter or email and contain the appropriate grant number.

A conflict of interest occurs when an entity or individual’s objectivity becomes impaired because there is a conflict between personal or self-serving interests and professional duties or responsibilities. Such a conflict occurs when an organization or individual has a vested interest, such as financial, status, knowledge, relationships, or reputation, which puts into question whether their actions, judgment, or decision-making can be unbiased. A conflict of interest can also arise when actions are taken or may appear to be taken by any entity involved in more than one role, such that the performance of that entity in one role affects its interest in its other role, thereby making it difficult for the entity to perform a grant process objectively and impartially.

A potential conflict of interest occurs when it is reasonably foreseeable that an entity or individual’s objectivity could become impaired in the future due to a conflict between personal or self-serving interests and professional duties or responsibilities.

An organizational conflict of interest occurs when, because of relationships with a parent company, affiliate, or subsidiary organization, the non-Federal entity is unable or appears to be unable to be impartial in conducting a grant action involving a related organization. Such conflicts may be actual or potential.

DOL requires that recipients of Federal funds use them in the best interest of the award program and therefore grant decisions must be free of undisclosed conflicts of interest including those that are real or potential conflicts, whether individual or organizational.

When there are disclosed conflicts of interest in grant decisions, the recipient must notify DOL and take remedial action to resolve or mitigate the conflict.

The signatory authority or authorized official identified on the SF-424 application further certifies through their signature on the SF-424 application that any potential conflict of interest has been identified to the appropriate Grant Officer.

PART B: INDIRECT COSTS, BUDGET, AND COST SHARE (MATCH)

B(1.) Indirect Cost Rate and Cost Allocation Plan

An award recipient that is claiming indirect costs to a Federal award must have a Negotiated Indirect Cost Rate Agreement (NICRA), Cost Allocation Plan (CAP), or elect to utilize the de minimis rate of 10% of modified total direct costs (MTDC).

Indirect (facilities & administrative (F&A)) costs are costs incurred for a common or joint purpose that benefit more than one cost objective and are not readily assignable to one cost objective without specifically benefitting effort disproportionate to the results achieved. Direct costs, by contrast, can be identified specifically with a particular cost objective, such as a Federal award, or other internally or externally funded activity that can be directly assigned to such activities relatively easily with a high degree of accuracy. Identification with the Federal award rather than the nature of the goods and services involved is the determining factor in distinguishing direct from indirect (F&A) costs.

If the DOL serves as the Federal Cognizant Agency (FCA) for the award recipient, then the award recipient must work with DOL’s Cost & Price Determination Division (CPDD), which has delegated authority to negotiate and issue a NICRA or CAP on behalf of the Federal Government. More information about the DOL’s CPDD is available at DOL’s Cost & Price Determination Division (CPDD) website and provides guidelines to help develop indirect cost rates, links to the applicable cost principles, and contact information. The CPDD also has Frequently Asked Questions to provide general information about the indirect cost rate approval process and due dates for provisional and final indirect cost rate proposals.

If a new NICRA is issued during the award’s period of performance, it must be provided to DOL within 30 days of issuance. Funds may be re-budgeted as necessary between direct cost categories as long as they are consistent with the Budget Flexibility term within this agreement, grant requirements, and DOL regulations on prior approval.

However, the total amount of the award will not be increased.

Option Indirect Cost Rate and Cost Allocation Plan

__X__ (1) The award recipient has a federally approved NICRA or CAP covering the entirety or a portion of the grant period of performance is included as Attachment E. If the NICRA or CAP covers only a portion of the period of performance, a new approved NICRA or CAP will need to be provided for the remaining portion of the period of performance. Once approved, the NICRA or CAP must be submitted to your Federal Project Officer.

Option Indirect Cost Rate and Cost Allocation Plan

____ (2) The award recipient has elected to use the De Minimis Rate of 10% of Modified Total Direct Costs (MTDC). To avoid a serious inequity in the distribution of indirect cost, DOL defines MTDC as all direct salaries and wages, applicable fringe benefits, materials and supplies, services, and travel up to the first $25,000 of each subaward or subcontract (regardless of the period of performance of the subawards and subcontracts under the award). MTDC excludes equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward or subcontract in excess of $25,000.

See 2 CFR 200.414(f) for more information on use of the de minimis rate.

Please be aware that incurred indirect-type costs (such as but not limited to top management salaries, financial oversight, human resources, payroll, personnel, auditing costs, accounting and legal, etc. used for the general oversight and administration of the organization) must not be classified as direct costs; these types of costs are recovered as part of charging the de minimis rate.

To use de minimis, the award recipient must not have a current negotiated (including provisional) rate.

A governmental department or agency unit that receives more than $35 million in direct Federal funding must submit its indirect cost rate proposal to its cognizant agency for indirect costs and cannot utilize the de minimis rate in accordance with 2 CFR 200.414(f).

De minimis may be used indefinitely. If the award recipient elects to utilize the de minimis rate, this methodology must be used consistently for all Federal awards until such time as the award recipient chooses to negotiate for an indirect cost rate, which the award recipient may apply to do at any time.

Option Indirect Cost Rate and Cost Allocation Plan

_____ (3) The award recipient has claimed indirect costs on the SF-424A; however, an approved NICRA or CAP approved by the FCA was not provided and the award recipient did not elect to utilize the de minimis rate of 10% of MTDC. An approved NICRA or CAP must be submitted to the Grant Officer, or the award recipient must elect to utilize the de minimis rate of 10% of MTDC in order to charge indirect costs to the Federal award.

URGENT NOTICE: Estimated indirect costs have been specified on the SF- 424A Budget Information form, however only the de minimis rate of 10% of MTDC will be released to support the indirect costs in the absence of a NICRA or CAP approved by the FCA.

The remaining funds which have been awarded for indirect costs are restricted and may not be used for any purpose until the recipient provides a signed copy of the NICRA or CAP. As the grant award or cooperative agreement recipient, the recipient must submit an indirect cost rate proposal or CAP to their FCA.

Alternatively, the award recipient may request the de minimis rate if eligible in accordance with 2 CFR 200.414(f).

As the award recipient, the recipient must submit an indirect cost rate proposal or CAP. If the FCA for indirect costs is DOL, these documents should be submitted to the DOL’s Cost & Price Determination Division (CPDD). Otherwise, they should be submitted to the award recipient’s FCA. Alternatively, the award recipient may request the de minimis rate if eligible (see section b. above). In addition, the recipient must notify the FPO that the documents have been submitted to the appropriate FCA.

If the award recipient does not submit a NICRA proposal within 90 days of award, they will be limited to the de minimis rate of 10% of Modified Total

Direct Costs (MTDC).

_____ (4) The award recipient elected to exclude indirect costs from the proposed budget.

F&A costs should only be classified as direct costs if they meet the conditions specified in 2 CFR 200.413(c).

If indirect costs are misclassified as direct costs, per the guidelines at 2 CFR

200.412 - 414, such costs may become disallowed through an audit or compliance review conducted by a Federal staff person. Please be aware that incurred indirect costs (such as but not limited to top management salaries, financial oversight, human resources, payroll, personnel, auditing costs, accounting and legal, etc.

used for the general oversight and administration of the organization) must not be classified as direct costs; these types of costs are indirect costs. Only direct costs, as defined by the cost principles contained in the Uniform Guidance will be charged.

B(2.) Indirect Cost Rate – Financial Reporting for NICRA and De Minimis

All award recipients with an approved NICRA or de minimis rate must report indirect costs on their FINAL ETA-9130 Financial Report. If an award recipient has a NICRA and a CAP, only the indirect costs tied to the NICRA are reported on the FINAL ETA- 9130 Financial Report. The grant recipient may refer to the ETA-9130 Report for additional guidance.

B(3.) Budget - Approved

The award recipient’s budget documents are attached in this NOA. The documents are:

1) the SF-424, included as Attachment A; 2) the SF-424A, included as Attachment B;

and 3) the Budget Narrative, included as Attachment C. The award recipient must confirm that all costs are allowable, reasonable, necessary, and allocable before charging any expense. Pursuant to 2 CFR 2900.1, the approval of the budget as awarded does not constitute prior approval of those items specified in 2 CFR part 200 and 2 CFR part 2900 or as a part of the grant award as requiring prior approval. The Grant Officer is the only official with the authority to provide such approval.

Any changes to the budget that impact the Statement of Work (SOW) and agreed upon outcomes or deliverables will require a request for modification and prior approval from the Grant Officer.

If the period of performance will include multiple budget periods, subsequent budget periods are subject to the availability of funds, program authority, satisfactory performance, and compliance terms and conditions of the Federal award.

Unless otherwise authorized in a grant award or cooperative agreement or subsequent modification, recipients must expend funds with the shortest period of availability first.

B(4.) Budget Flexibility

Award recipients are not permitted to make transfers that would cause any funds to be used for purposes other than those consistent with this Federal program. Any budget changes that impact the SOW and agreed upon outcomes or deliverables require a request for modification and approval from the Grant Officer.

Any request for a budget modification or non-competing extension of the final budget should be submitted to the Grant Officer, in writing, at least 30 days before the Period of Performance is scheduled to expire. Such requests usually are for a period of up to 12 months.

As directed in 2 CFR 200.308(f), for programs where the Federal share is over the Simplified Acquisition Threshold (SAT) (currently $250,000), the transfer of funds among direct cost categories or programs, functions, and activities is restricted such that if the cumulative amount of such transfers exceeds or is expected to exceed 10% of the total budget as last approved by the Federal awarding agency, the award recipient must receive prior approval from the Grant Officer. Any changes within a specific cost category on the SF-424A do not require a grant modification unless the change results in a cumulative transfer among direct cost categories exceeding 10% of total budget. It is recommended that the assigned Federal Project Officer or point of contact review any within-line changes to the award recipient’s budget prior to implementation to ensure they do not require a modification.

For programs where the Federal share of the project is below the SAT of $250,000, recipients are not required to obtain the Grant Officer’s approval when transferring funds among direct cost categories.

B(5.) Non-Federal Cost Sharing or Matching

This award includes a non-Federal cost sharing or matching requirement equaling 10%_ of the total Federal share of costs. The costs that the award recipient incurs in fulfilling its matching or cost sharing requirement are subject to the same requirements, including the cost principles, that are applicable to the use of Federal funds. Such costs must be reasonable, allocable and allowable to the program. In addition, those costs must adhere to the guidelines specified in 2 CFR 200.306 and be verifiable in the recipient’s records with proof that prior approval, where required, was obtained. Match must be expended as required at 2 CFR 2900.8 before it can be recognized and reported as match on the SF-425 or ETA-9130 report. Whether in cash or in-kind, the non-Federal share is expected to adhere to the same cost limitations. The award recipient cannot claim a cost as both an allowable cost and as a cost sharing or matching expenditure.

The matching or cost sharing requirement must be met at the time all such funds have been expended or the period of availability of such funds has expired, whichever comes first. If the required match is not met, award recipients will be responsible for reimbursing DOL/ETA the amount of unmet match when the award is closed. Cost sharing or matching funds must be reported on the quarterly SF-425 or ETA-9130 Federal financial report under the Recipient Share section. Match must be expended as required at 2 CFR 2900.8 before it can be recognized and reported as match on the SF- 425 report.

PART C: FUNDS MANAGEMENT

C(1.) Funds – Payment Management System (PMS)

Upon receipt of a NOA, to draw funds from the U.S. Department of Health and Human Services (HHS) Payment Management System (PMS), an active account must be established. To establish an account, award recipients must complete an SF-1199A and PMS Access form (shown as the PMS New User Access Request on the PMS website) (User Access). Federal award recipients do not need to complete these forms if they already have an account with PMS.

C(2.) Funds – Drawdown Restrictions

This section is not applicable at this time

C(3.) Funds – Submission of Revised Budget or Other Forms

a) .

C(4.) Rescission of Restrictions

C(5.) Funds - Return & Refunds

DOL does not accept paper checks for any type of returned funds. For active grants, all return of funds are to be submitted electronically through the PMS operated by the HHS via the same method as a drawdown. For grants that have been cancelled or are expired (typically older than five years), incoming payments, including returns and recoveries to DOL, must be made via the Pay.gov website.

If there are questions regarding the return of funds, or your organization no longer has access to PMS, contact the DOL/ETA, Office of Financial Administration via email at:

ETA-ARteamdol.gov for further assistance.

PART D: COSTS - LIMITATIONS, ITEMS, AND RESTRICTIONS

D(1.) Administrative Costs [SCSEP]

The administrative costs under this award are not to exceed 13.5% of the grant award. If necessary, certain exceptions can raise this limit to up to 15% of the grant amount, but only with prior written approval from the Grant Officer. Administrative costs, as defined in Section 502(c)(4) of the Older Americans Act (42 U.S.C. 3056(c)(4)), are the costs of personnel-related and non-personnel-related and both direct and indirect, associated with the following:

The costs of performing general administrative functions and providing for the coordination of functions, such as the costs of— accounting, budgeting, and financial and cash management; procurement and purchasing; property management; personnel management; payroll functions; coordinating the resolution of findings arising from audits, reviews, investigations, and incident reports; audits; general legal services;

developing systems and procedures, including information systems, required for administrative functions; preparing administrative reports; and other activities necessary for the general administration of government funds and associated programs.

The costs of performing oversight and monitoring responsibilities related to administrative functions.

The costs of goods and services required for administrative functions of the project involved, including goods and services such as rental or purchase of equipment, utilities, office supplies, postage, and rental and maintenance of office space.

The travel costs incurred for official business in carrying out administrative activities or overall management.

The costs of information systems related to administrative functions (such as personnel, procurement, purchasing, property management, accounting, and payroll systems), including the purchase, systems development, and operating costs of such systems.

The costs of technical assistance, professional organization membership dues, and evaluating results obtained by the project involved against stated objectives.

D(2.) Consultants

For the purposes of this grant award, the Grant Officer has determined that fees paid to a consultant who provides services under a program shall be limited to $815.00 a day (representing an eight-hour workday). Such costs must be reasonable, allocable, and allowable to the program. Any fees paid in excess of this amount cannot be paid without prior approval from the Grant Officer.

D(3.) Equipment

The award recipient(s) must submit a request to purchase equipment and receive prior approval from the Grant Officer as defined in the Uniform Guidance at 2 CFR 200.1. A request to purchase equipment will be reviewed and approved in a modification to the award. Prior approval is required only when the per unit’s acquisition cost is $5,000 or more regardless of the non-Federal entity’s capitalization threshold. Equipment purchases must be made in accordance with 2 CFR 200.313 or 2 CFR 200.439.

Being awarded this grant does not automatically mean that the equipment specified in the approved budget or SOW is approved by the Grant Officer, 2 CFR 2900.1. The recipient must submit a detailed list describing the planned purchases to the FPO for review within 90 days of the NOA date. Recipients are strongly encouraged to submit requests to purchase equipment as early as possible in the grant’s period of performance with as many planned pieces of equipment as possible.

Recipients may not purchase equipment during the last year of the period of performance or the last year of full program service delivery (not follow-up activities), whichever comes first. If any approved acquisition has not occurred prior to the last funded year of performance, approval for that item will be rescinded.

[WIOA Formula and Wagner-Peyser] The requirement that award recipients obtain prior approval from the Grant Officer for all purchases of equipment (as described in 2 CFR 200.439) is waived in accordance with 2 CFR 200.308(c)(4) and 20 CFR 683.200, and approval authority is delegated to the Governor for programs funded under Section 127 (Youth) or Section 132 (Adult & Dislocated Worker) of WIOA or under the Wagner-Peyser Act. Notwithstanding this waiver, the Grant Officer reserves the right to reimpose the requirement of prior approval, after providing advance notice to the recipient.

D(4.) Pre-Award Costs

All costs incurred by the award recipient prior to the start date specified in the grant award issued by the Department are incurred at the recipient’s own expense.

D(5.) Program Income

The [Grant Officer chooses one: “Addition” or “Deduction”] method as described in 2 CFR 200.307 must be used in allocating any program income generated for this awards award. The award recipient must expend all program income prior to drawing down any additional funds as required at 2 CFR 200.305(b)(5) and 2 CFR 200.307(e). The DOL will require any program income remaining at the end of period of performance to be returned to DOL. In addition, award recipient(s) must report program income on the quarterly financial report using the applicable ETA-9130 or SF-425 reports.

For the YouthBuild program, please refer to 20 CFR 688.590 for guidance on program income.

D(6.) Supportive Services & Participant Support Costs

When supportive services are expressly authorized by a program statute, regulation, or FOA, this award waives the prior approval requirement for participant support costs as described in 2 CFR 200.456. Costs must still meet the basic considerations at 2 CFR

200.402 – 200.411.

D(7.) Travel

This award waives the prior approval requirement for domestic travel as contained in 2 CFR 200.475. For domestic travel to be an allowable cost, it must be necessary, allowable, reasonable, allocable and conform to the non-Federal entity’s written policies and procedures. All travel must also comply with Fly America Act (49 USC 40118), which states in part that any air transportation, regardless of price, must be performed by, or under a code-sharing arrangement with, a U.S. Flag air carrier if service provided by such carrier is available.

D(8.) Travel – Foreign

Foreign travel is not allowable except with prior written approval from the Grant Officer through the process described in 2 CFR 200.407 and 2 CFR 2900.16. All travel, both domestic and Grant Officer approved foreign travel, must comply with the Fly America Act (49 USC 40118), which states in part that any air transportation, regardless of price, must be performed by, or under a code-sharing arrangement with, a U.S. Flag air carrier if service provided by such carrier is available.

D(9.) Travel – Mileage Reimbursement Rates

Pursuant to 2 CFR 200.475(a), all award recipients must have policies and procedures in place related to travel costs; however, for reimbursement on a mileage basis, this Federal grant award cannot be charged more than the maximum allowable mileage reimbursement rates for Federal employees. Mileage rates must be checked annually at GSA’s Privately Owned Vehicle (POV) Mileage Reimbursement Rates webpage to ensure compliance.

D(10.) Conferences and Conference Space

Conferences sponsored in whole or in part by the award recipient are allowable if the conference is necessary and reasonable for the successful performance of the Federal award. Award recipients are urged to use discretion and good judgment to ensure that all conference costs charged to the grant are appropriate and allowable. For more information on the requirements and the allowability of costs associated with conferences, refer to 2 CFR 200.432. Recipients will be held accountable to the requirements in 2 CFR 200.432. Therefore, costs that do not comply with 2 CFR

200.432 will be questioned and may be disallowed.

D(11.) Hotel-Motel Fire Safety

Pursuant to 15 U.S.C. 2225a, the recipient must ensure that all space for conferences and conventions or training seminars funded in whole or in part with Federal funds complies with the protection and control guidelines of the Hotel and Motel Fire Safety Act (P.L.

101-391, as amended). Recipients may search the Hotel-Motel National Master List to see if a property is in compliance, or to find other information about the Act.

D(12.) WIOA Infrastructure

WIOA, Section 121(b)(1)(B) and 20 CFR 678.400 require the following programs to be One-Stop partners:

1. WIOA, Title I programs: Adult, Dislocated Worker, and Youth formula programs, Job Corps, YouthBuild, Native American programs, National Dislocated Worker Grants (DWG), and NFJP;

2. Wagner-Peyser Act Employment Service (ES) program authorized under the Wagner-Peyser Act (29 U.S.C. 49 et seq.), as amended by WIOA, Title III;

3. SCSEP authorized under Title V of the Older Americans Act of 1965;

4. Trade Adjustment Assistance (TAA) activities authorized under Chapter 2 of

Title II of the Trade Act of 1974;

5. Unemployment Compensation (UC) programs; and

6. Jobs for Veterans State Grants (JVSG) programs authorized under Chapter 41 of

Title 38, U.S.C.

With the exception of Native American programs established under WIOA, Section 166 all One-Stop partner programs, including all programs that are funded under Title I of WIOA, are required to contribute to the infrastructure costs and certain additional costs of the One-Stop delivery system in proportion to their use and relative benefits received, per 20 CFR 678.700 and 678.760. While Native American programs are not required to contribute to infrastructure costs per WIOA Section 121(h)(2)(D)(iv), they are strongly encouraged to contribute as stated in TEGL No. 17-16. The sharing and allocation of infrastructure costs between One-Stop partners is governed by WIOA Section 121(h), WIOA’s implementing regulations, and the Uniform Guidance at 2 CFR parts 200 and 2900.

If not deemed a required one-stop partner, it is strongly recommended that the award recipient partner with the local WIOA one-stop delivery system in its service area(s).

The one-stop system can assist with referrals, labor market information, and many other services that will directly benefit the management and performance of your grant. The one-stop system also provides access to a wide range of publicly- and privately-funded education, employment, training, and supportive services while also providing high-quality customer service to job seekers, workers, and businesses.

D(13.) Procurement [WIOA formula]

The Uniform Guidance (2 CFR 200.317) require States (as defined in 2 CFR 200.1) to follow the same procurement policies and procedures it uses for non-Federal funds. The state must comply with 2 CFR 200.321, 200.322, and 200.323 and ensure that every purchase order or other contract includes any clauses required by 2 CFR 200.327. The grant award recipient(s) must also follow the requirements regarding the competitive selection of One-Stop Operators at WIOA Sections 121(d) and 123.

PART E: REPORTING, AUDIT, AND CLOSEOUT

E(1.) Reports – Financial Reports

All ETA award recipients are required to submit quarterly financial and narrative progress reports for each award.

1) Financial Reports. All ETA award recipients are required to report financial data on the ETA-9130 Financial Report. Reporting quarter end dates are March 31, June 30, September 30, and December 31. ETA-9130 reports are due no later than 45 calendar days after the end of each specified reporting quarter. Due to the configuration of Payment Management System (PMS), the ETA-9130 financial report for the quarter ending March 31st is due on May 16th.

Quarter End Date Quarterly ETA-9130 Due Date

March 31st May 16th

June 30th August 15th

September 30th November 15th

December 31st February 15th

A final financial report must be submitted no later than 120 calendar days after the quarter encompassing the award end date ends, or 120 calendar days after the completion of the quarter in which all funds have been expended, whichever comes first. For additional guidance on ETA’s financial reporting, reference ETA-9130 Financial Reporting Resources.

The instructions for accessing both the online financial reporting system and cash drawdowns using the HHS PMS can be found in the transmittal memo accompanying this NOA.

E(2.) Reports – Narrative Progress Reports

1) Narrative Progress Reports. Award recipients are required to submit quarterly and final narrative reports on grant activities funded under this award. All reports are due no later than 45 calendar days after the end of each specified reporting quarter. Reporting quarter end dates are March 31, June 30, September 30, and December 31.

a) The last quarterly progress report that award recipients submit will serve as the grant’s Final Performance Report. This report should provide both quarterly and cumulative information on the award’s activities. It must summarize project activities, employment outcomes and other deliverables, and related results of the project.

b) The award recipient shall use any standard forms and instructions to report on training and employment outcomes and other data relating to the progress reports as provided by ETA.

c) The award recipient shall utilize standard reporting processes and electronic reporting systems to submit their quarterly progress reports as provided by ETA.

E(3.) Federal Funding Accountability and Transparency Act (FFATA or Transparency

Act)

Applicable to grants and cooperative agreements:

1) Reporting of first-tier subawards.

a) Applicability. Unless the award recipient is exempt as provided in paragraph [4.] of this award term, the award recipient must report each action that equals or exceeds $30,000 in Federal funds for a subaward to a non-Federal entity or Federal agency (see definitions in paragraph [5.] of this award term).

b) Where and when to report.

I. The Federal entity or Federal agency must report each obligating action described in paragraph [1.a.] of this award term to FSRS.gov.

II. For subaward information, the recipient must report no later than the end of the month following the month in which the obligation was made. (For example, if the obligation was made on November 7, 2010, the obligation must be reported by no later than December 31, 2010.)

c) What to report. The award recipient must report the information about each obligating action that the submission instructions posted at FSRS.gov specify.

2) Exemptions.

If, in the previous tax year, the award recipient had gross income, from all sources, under $300,000, the recipient is exempt from the requirements to report:

a) Subawards; and

b) The total compensation of the five most highly compensated executives of any subrecipient.

3) Definitions.

For purposes of this award term:

a) Federal Agency means a Federal agency as defined in 5 U.S.C. 551(1) and further clarified by 5 U.S.C. 552(f).

b) Non-Federal Entity means all of the following, as defined in 2 CFR part 25:

I. A Governmental…