Title: |
Office of National & Homeland Security Charge |
Publication date: |
8/13/2018 |
Effective date: |
8/13/2018 |
BRIEF
Policy Summary
This policy provides guidance on the Berkeley Lab Office of National & Homeland Security (ONHS) overhead rate, which represents technical and programmatic oversight of the Laboratory's funded projects from the Department of Energy National Nuclear Security Administration (DOE NNSA), Department of Defense (DoD), Department of Homeland Security (DHS), and the intelligence agencies, as well as other national and homeland security related projects. 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 ONHS projects
To Read the Full Policy, Go To:
The POLICY tab on this wiki page
Contact Information
Title: |
Office of National & Homeland Security Charge |
Publication date: |
8/13/2018 |
Effective date: |
8/13/2018 |
POLICY
A. Purpose
This policy provides guidance to ensure that the costs for Lawrence Berkeley National Laboratory's (Berkeley Lab's) Office of National & Homeland Security (ONHS) 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 ONHS
C. Exceptions
None
D. Policy Statement
- For the purpose of this policy, OHNS research and development projects are defined by the presence of one or more of the following activities:
- Weapons of mass destruction, including but not limited to, chemical, biological, or nuclear weapons research or production.
- Technologies intended to analyze, detect, or mitigate threats (nuclear/radiological, biological, chemical, unexploded ordinance, mines and mine detection, and the like).
- Homeland security, proliferation detection, counterterrorism, or intelligence-related work from any source of funding and from any sponsor.
- The project is funded directly from the sponsor or as a flow through by any part of DOE NNSA, DoD, or DHS, or any of the intelligence agencies (i.e., Berkeley Lab is receiving a subcontract, but the ultimate sponsor is one of the cited parts of the U.S. government).
- This policy supersedes the Nuclear Nonproliferation policy established in March 1998.
- The ONHS charge, which represents costs of the ONHS' technical programmatic oversight of the Laboratory's national and homeland security research and development, will be:
- Appropriately budgeted and accounted for on a consistent basis.
- Accumulated in homogeneous indirect cost pools.
- Allocated in a practical and equitable manner in reasonable proportion to the beneficial or causal relationship of the costs to cost objectives.
- Elements of cost include labor, payroll burden, materials and supplies, travel, service center charges, and facilities use. In addition, applicable burdens include organization burden, travel, and procurement charges, which are associated with the ONHS technical programmatic oversight.
- The cost pool may not include research and development activities.
- The cost pool should not include costs that are unallowable, or not in compliance with the Lab's prime contract, Federal Acquisition Regulations (FAR), and/or Cost Accounting Standards (CAS).
- The ONHS allocation base for the ONHS 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, Safeguards & Security, honoraria, stipends, fellowships, Inter-location Assignments, electricity, conference, and workshop costs.
- ONHS expenses are allocated to cost objectives using a pre-established ONHS rate. The rate is based on forecasted costs for the applicable cost accounting period, generally the Laboratory's fiscal year.
- 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 ONHS 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 ONHS rate.
- ONHS sets the criteria for determining whether the project is subject to the ONHS rate and includes all Department of Energy (DOE) and non-DOE sponsors of national and Homeland Security work approved by DOE. The principal investigator (PI) is responsible for providing accurate information about the scope of work to assist in determining when this rate is applicable.
E. Roles and Responsibilities
Role |
Responsibility |
ONHS Resource Analyst |
|
ONHS Program Manager |
|
Budget Office |
|
Division Resource Analyst |
|
Principal Investigator (PI) |
|
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 a 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 |
Sponsored Research |
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
J. Revision History
Date |
Revision |
By Whom |
Revision Description |
Section(s) Affected |
Change Type |
8/13/2018 |
1.2 |
L. Freeman |
Periodic Review, minor clarifications; update WFO to SPP |
D |
Minor |
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 National & Homeland Security Charge |
Document number |
11.02.003.000 |
Revision number |
1.2 |
Publication date: |
8/13/2018 |
Effective date: |
8/13/2018 |
Next review date: |
1/31/2021 |
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 (CASB) Disclosure Statement, Lawrence Berkeley National Laboratory
Implementing Documents
Document Number |
Title |
Type |
11.02.003.002 |
Dr. Steven Chu's memorandum in Today at Berkeley Lab, January 23, 2006 |
Announcement |