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Office of Homeland Security Charge

    Title:

    Office of Homeland Security Charge

    Publication date:

    3/25/2013

    Effective date:

    12/1/2010

    BRIEF

    Policy Summary

    This policy provides guidance on the Berkeley Lab Office of Homeland Security (OHS) overhead rate, which represents technical programmatic oversight of the Laboratory's Homeland Security, Proliferation Detection, Counterterrorism, and Intelligence research and development. This policy supersedes the Nuclear Nonproliferation policy established in March 1998.

    Who Should Read This Policy

    Any Berkeley Lab employee responsible for the financial management of OHS

    To Read the Full Policy, Go To:

    The POLICY tab on this wiki page

    Contact Information

    Indirect Budget Manager

    Title:

    Office of Homeland Security Charge

    Publication date:

    3/25/2013

    Effective date:

    12/1/2010

    POLICY

    A. Purpose

    This policy provides guidance to ensure that the costs for Lawrence Berkeley National Laboratory's (Berkeley Lab's) Office of Homeland Security (OHS) technical programmatic management oversight are accumulated in homogeneous indirect cost pools and allocated in a reasonable proportion to the beneficial or causal relationship of the costs to cost objectives.

    B. Persons Affected

    Any Berkeley Lab employee who works with the financial management of OHS

    C. Exceptions

    None

    D. Policy Statement

    1. For the purpose of this policy, Homeland Security, Proliferation Detection, Counterterrorism, and Intelligence research and development projects are defined if one or more of the following activities are involved:
      1. Weapons of mass destruction, including but not limited to chemical, biological, or nuclear weapons research or production
      2. Technologies intended to analyze, detect, or mitigate threats (nuclear/radiological, biological, chemical, unexploded ordinance [UXO], mines and mine detection, and the like)
      3. Homeland security, proliferation detection, counterterrorism, or intelligence-related work from any source of funding and from any sponsor
    2. This policy supersedes the Nuclear Nonproliferation policy established in March 1998.
    3. The OHS Charge, which represents costs of the OHS' technical programmatic oversight of the Laboratory's Homeland Security, Proliferation Detection, Counterterrorism, and Intelligence research and development, will be:
      1. Appropriately budgeted and accounted for on a consistent basis
      2. Accumulated in homogeneous indirect cost pools
      3. Allocated in a practical and equitable manner in reasonable proportion to the beneficial or causal relationship of the costs to cost objectives
    4. Elements of cost include: labor, payroll burden, materials and supplies, travel, service center charges, facilities use; in addition, applicable burdens include organization burden, travel, and procurement charges, which are associated with the OHS technical programmatic oversight.
    5. The OHS allocation base for the OHS charge includes the total operating costs less the General and Administrative (G&A), Laboratory Directed Research and Development (LDRD), Institutional General Plant Projects (IGPP), research and development subcontracts, honoraria, stipends, fellowships, electricity, conferences, and workshops.
    6. OHS expenses are allocated to cost objectives using a pre-established OHS rate. The rate is based on forecasted costs for the applicable cost accounting period, generally the Laboratory's fiscal year.
    7. The pre-established rate is monitored throughout the fiscal year. If analysis of anticipated conditions discloses a material variance for the fiscal year, the pre-established OHS rate will be revised to ensure that the anticipated variance is disposed of by allocating it to cost objectives in proportion to the costs previously allocated to these cost objectives by use of the pre-established OHS rate.
    8. The following are the criteria for determining whether the project is subject to the OHS rate and includes all Department of Energy (DOE) (except DOE Initiation for Proliferation Preventions, DOE Budget and Reporting code NN-4101) and non-DOE sponsors of Homeland Security, Proliferation Detection, Counterterrorism, and Intelligence work approved by DOE.

    E. Roles and Responsibilities

    Role

    Responsibility

    Budget Office

    Formulates and coordinates the OHS expense pool and allocation base. Coordinates and executes OHS expense rate forecasts, establishment of the pre-determined rate for the applicable cost accounting period(s), and revisions to the pre-established rate.

    OHS technical programmatic management, delegated by the Berkeley Lab Director

    Provides oversight to include the review and approval of all proposals' work scope from DOE and non-DOE sponsors. Ensures the work is consistent with institutional expertise and with the mission of Berkeley Lab as it relates to Homeland Security, Proliferation Detection, Counterterrorism, and Intelligence research and development.

    F. Definitions/Acronyms

    Term

    Definition

    Allocate

    To assign an item of cost, or a group of items of cost, to one or more cost objectives. This term includes both direct assignment of cost and the reassignment of a share from an indirect cost pool.

    Cost Objective

    A function, organizational subdivision, program, or other work unit for which cost data are desired and for which provision is made to accumulate and measure the cost of processes, products, jobs, projects, etc.

    Field Work Proposal (FWP)

    Proposal forms frequently used in responding to request for proposal to DOE

    Final Cost Objective

    A cost objective to which is allocated both direct and indirect costs and which is one of the final accumulation points

    Indirect Cost

    Any cost identified with two or more joint final cost objectives that cannot be identified specifically with a particular activity or project

    Indirect Cost Pool

    A grouping of incurred costs identified with two or more cost objectives, but not identified specifically with any final cost objective

    Work for Others (WFO)

    The performance of work for non-DOE entities by DOE/contractor personnel and/or the utilization of DOE facilities that are not directly funded by DOE appropriations

    G. Recordkeeping Requirements

    None

    H. Implementing Documents

    Document Number

    Title

    Type

    11.02.003.002

    Dr. Steven Chu's memorandum in Today at Berkeley Lab, January 23, 2006

    Announcement

    I. Contact Information

    Indirect Budget Manager

    J. Revision History

    Date

    Revision

    By whom

    Revision Description

    Section(s) affected

    Change Type

    3/25/2013

    1.1

    L. Freeman

    Review completed 12/31/2012, no changes

    Pub & next review dates

    Minor

    1/2/2011

    1

    Lundell

    Reformat for wiki

    All

    Minor

    DOCUMENT INFORMATION

    Title:

    Office of Homeland Security Charge

    Document number

    11.02.003.000

    Revision number

    1.1

    Publication date:

    3/25/2013

    Effective date:

    12/1/2010

    Next review date:

    12/31/2014

    Policy Area:

    Budget

    RPM Section (home)

    Financial Management

    RPM Section (cross-reference)

    11.34

    Functional Division

    OCFO

    Prior reference information (optional)

    RPM, Chapter 11, Section 11.34

    Source Requirements Documents

    • Cost Accounting Standard 401, Consistency in Estimating, Accumulating and Reporting Costs
    • Cost Accounting Standard 402, Consistency in Allocating Costs Incurred for the Same Purpose
    • Cost Accounting Standard 418, Allocation of Direct and Indirect Costs
    • Cost Accounting Standards Board Disclosure Statement

    Implementing Documents

    Document Number

    Title

    Type

    11.02.003.002

    Dr. Steven Chu's memorandum in Today at Berkeley Lab, January 23, 2006

    Announcement

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