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LPA Materials

 

 

 2015 Fringe and Cost Allocation

 
  
  
2 CFR 200.aspx
  
2015 CAP Rate Form.xlsx
  
LPA Cost Recovery Certification.pdf
  
2016 Fringe Rate Form Rev 041916.xlsx
  
 

 ODOT Federal Funds Disbursements to LPA & Transit Subrecipients

 
Guidance to determine LPA Project Payment Reporting Responsibility:
1.     Request the LPA complete the following form (or one similar) to document its projects and payments.
2.     Please be sure to request all LPA agreements and all LPA invoices.
a.     The LPA Agreements will provide clarification for reporting requirements and for funding sources, such as Federal, State and Local funds.
b.    The LPA invoices will provide the detail for project costs, broken down into Federal, State and/or Local amounts.
c.     Please be sure to ask the LPA for any costs incurred (often Local Labor) that has not yet been requested for reimbursement.
3.     Create a draft Schedule of Federal Expenditures.
4.     Email draft (prepared using LPA documentation to include agreements and invoices.) to the LPA Auditor: Stephanie.Wagenschein@dot.ohio.gov and we will review the draft and provide feedback for the LPA’s reporting responsibility.
 

 LPA Project Cost Tracking File

 
  
  
LPA Project Cost Tracking.xlsx
  
 

 LPA Audit Reference Material:

 
  
  
Comments:
OMB Circular A-102.aspx
  
Grants and Cooperative Agreements with State and Local Governments
49 CFR Part 18.aspx
  
Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments
OMB Circular A-87 as codified in 2 CRF Part 225.aspx
  
Cost Principles for State, Local and Indian Tribal Governments
OMB Circular A-133.aspx
  
Audits of State, Local Governments, and Non-Profit Organizations
A-87 Timekeeping Requirements.docx
  
LPAs seeking reimbursement of CE labor costs must follow these timekeeping requirements
Accessing CMS Information Instructions.pdf
  
How to verify ODOT disbursements by project for a given date range
Safe Harbor Rates Example.xls
  
ASMB C-10.pdf
  
Implementation Guide for OMB Circular A-87
Timecard Example - A-87 Compliant.xls
  
Example of a timecard that complies with the A-87 timekeeping requirements
LPA CE Recovery Presentation CEAO.pptx
  
Presentation given at the October 2011 CEAO Board Meeting on LPA recovery of CE costs for Federally funded projects
SAMPLE Schedule of Expenditures of Federal Awards_A-133.xls
  
LPA Cost Recovery Guidance May 2014.pdf
  
ODOT External Office of Audits memo which explains how LPAs can recover CE costs including labor, fringe benefits and overhead
 

 LPA Consultant Selection and Oversight Requirements:

 
Oversight/Responsible Charge
As detailed in 23 CFR 635.105, in those instances where a local public agency elects to use consultants for construction engineering services, the local public agency shall provide a full-time employee of the agency to be in responsible charge of the project.  The person designated as being in "responsible charge" is expected to be a full-time public employee who is accountable for a project. This person should be expected to be able to perform the following duties and functions:
  • Administers inherently governmental project activities, including those dealing with cost, time, adherence to contract requirements, construction quality and scope of Federal-aid projects;
  • Maintains familiarity of day to day project operations, including project safety issues;
  • Makes or participates in decisions about changed conditions or scope changes that require change orders or supplemental agreements;
  • Visits and reviews the project on a frequency that is commensurate with the magnitude and complexity of the project;
  • Reviews financial processes, transactions and documentation to ensure that safeguards are in place to minimize fraud, waste, and abuse; and
  • Directs project staff, agency or consultant, to carry out project administration and contract oversight, including proper documentation.
  • Is aware of the qualifications, assignments and on-the-job performance of the agency and consultant staff at all stages of the project.
Consultant Selection/Indirect Cost Rate Approval
Consultant services funded in whole, or in part, with Federal-aid highway program funds shall be procured and administered in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200).LPAs are required to use the indirect cost rate established by the cognizant agency audit for the cost principles contained in 48 CFR part 31 for the consultant. A lower indirect cost rate may be used if submitted by the consultant firm, however the consultant’s offer of a lower indirect cost rate shall not be a condition of the contract award.  Each Consultant will receive a rate approval certificate annually; please be sure to request the Consultant’s applicable rate approval certificate.
 
Note Regarding the Use of Architectural and Engineering (A/E) Consultants on LPA Projects:
All A/E Consultants that are prequalified by the Department to perform services in any of the work types described in 23 U.S.C. 112(b)(2)(B) are required to establish indirect cost rates compliant with the requirements of Part 31 of the Federal Acquisition Regulation (FAR Part 31). This process is described fully here: http://www.dot.state.oh.us/Divisions/Finance/Auditing/Pages/Consultants.aspx.
The work types covered by 23 U.S.C. 112(b)(2)(B) include: program management, construction management, feasibility studies, preliminary engineering, design, engineering, surveying, mapping, and architectural-related services.
A/E Consultants are required to submit updated indirect cost information annually to the Department, and the Department reviews and approves rates and issues an approval certificate with the final, approved rate(s). Accordingly, when negotiating contract work involving Federal funding with an A/E Consultant, LPAs should request the most recent approval certificate from the Consultant for use in determining allowable contract costs.
 
 
 

 LPA Training Presentation:

 
  
  
CEAO Regional Training Sessions 2015.pdf
  
 

 Contact:

 

Stephanie Wagenschein, Auditor
Audit Concentration: Local Public Agencies (LPA)
Phone: 614-387-0390
E-Fax: 614-887-4974
Email: Stephanie.Wagenschein@dot.state.oh.us

Email LPA related audit questions to:  DOT.LPAQuestions@dot.state.oh.us