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<p class="MsoNormal"><span style="color:#1F497D">Yolanda, you can send this out using the list serve. It is Oklahoma Regional Sponsored Programs Directors (<a href="mailto:okgrantsmanship@lists.onenet.net">okgrantsmanship@lists.onenet.net</a>), and Tony Wohlers
is still the list serve administrator. You probably want to be the administrator yourself. It involves reading the message that someone wanted to post (mostly you as CGR or me as Regents) and approving its distribution to the list. All the members of CGR and
grant staff for all the higher education institutions are on the list. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><b><span style="font-size:16.0pt;font-family:"Monotype Corsiva";color:#1F497D">Dr. Linda Mason<o:p></o:p></span></b></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt;font-family:"Palatino Linotype","serif";color:#1F497D">Coordinator of Grant Writing
<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt;font-family:"Palatino Linotype","serif";color:#1F497D">Oklahoma State Regents for Higher Education<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt;font-family:"Palatino Linotype","serif";color:#1F497D">655 Research Parkway, Suite 200<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt;font-family:"Palatino Linotype","serif";color:#1F497D">Oklahoma City, OK 73104<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:"Palatino Linotype","serif";color:#1F497D">405-225-9486 desk<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:"Palatino Linotype","serif";color:#1F497D">405-706-8757 cell<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:"Palatino Linotype","serif";color:#1F497D">405-225-9230 FAX<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D"><a href="mailto:lmason@osrhe.edu"><span style="color:blue">lmason@osrhe.edu</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D"><a href="http://www.okhighered.org/grant-opps/"><span style="color:blue">www.okhighered.org/grant-opps/</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> Carr, Yolanda [mailto:yolanda.carr@swosu.edu]
<br>
<b>Sent:</b> Thursday, May 25, 2017 1:12 PM<br>
<b>To:</b> 'Lyon, Leah P.'<br>
<b>Cc:</b> Mason, Linda<br>
<b>Subject:</b> RE: Questions about unemployment and self-insurance<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">Leah,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">If you don’t mind, I have copied Dr. Mason on this email. She may be able to assist you in getting a response regarding your questions below. I believe her email list contains more individuals.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Linda, can you assist us with the two questions listed below?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Thanks.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> Lyon, Leah P. [<a href="mailto:llyon@ecok.edu">mailto:llyon@ecok.edu</a>]
<br>
<b>Sent:</b> Thursday, May 25, 2017 10:03 AM<br>
<b>To:</b> Carr, Yolanda <<a href="mailto:yolanda.carr@swosu.edu">yolanda.carr@swosu.edu</a>><br>
<b>Subject:</b> FW: Questions about unemployment and self-insurance<br>
<b>Importance:</b> High<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">Yolanda,</span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">Beverly sent this out a while back but I didn’t get any response. Could you please send out these two questions again?</span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">Thanks!</span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:#1F497D">Can you send this question out to our CGR group for any answers or input?</span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:#1F497D">1) If your university is self-insured for unemployment benefits, how do you handle paying claims on grant/externally funded staff?</span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:#1F497D">2) Does anyone have a “reserve” as mentioned in the highlighted section below? If yes, how do you handle it? Can you share a policy or procedure with me?</span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:#1F497D">Below are two excerpts related to such reserves/options.</span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:#1F497D">Thank you for anything you can share.</span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Georgia","serif";color:#1F497D">Leah Lyon, Director</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Georgia","serif";color:#1F497D">Office of Sponsored Programs and Research</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Georgia","serif";color:#1F497D">East Central University</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Georgia","serif";color:#1F497D">Ada, OK 74820</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Georgia","serif";color:#1F497D">580-559-5259</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Georgia","serif";color:#1F497D"><a href="mailto:llyon@ecok.edu">llyon@ecok.edu</a></span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior">Uniform Guidance on Self-Insurance and Unemployment</span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><b><span style="font-size:8.0pt;font-family:Helvetica-Bold"> </span></b><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><b><span style="font-size:8.0pt;font-family:Helvetica-Bold"> </span></b><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><b><span style="font-size:8.0pt;font-family:Helvetica-Bold">§ 200.431 Compensation—fringe benefits.</span></b><span style="font-size:9.0pt;font-family:Melior">
</span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior">(1)
<span style="background:yellow;mso-highlight:yellow">Provisions for a reserve under a self-insurance program for unemployment compensation</span> or workers’ compensation are allowable to the extent that the provisions represent reasonable estimates of the
liabilities for such compensation, and the types of coverage, extent of coverage, and rates and premiums would have been allowable had insurance been purchased to cover the risks. However, provisions for self-insured liabilities which do not become payable
for more than one year after the provision is made must not exceed the present value of the liability.
<span style="color:#1F497D"> </span></span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior">(2) Costs of insurance on the lives of trustees, officers, or other employees holding positions of similar responsibility are allowable only to the extent that
the insurance represents additional compensation. The costs of such insurance when the non-Federal entity is named as beneficiary are unallowable.
</span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior">(3) Actual claims paid to or on behalf of employees or former employees for workers’ compensation, unemployment compensation, severance pay, and similar employee
benefits (e.g., postretirement health benefits), are allowable in the year of payment provided that the non-Federal entity follows a consistent costing policy and they are allocated as indirect costs.
</span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><b><span style="font-size:8.0pt;font-family:Helvetica-Bold">§ 200.447 Insurance and indemnification.</span></b><span style="font-size:9.0pt;font-family:Melior">
</span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior">(d) Contributions to a reserve for certain self-insurance programs including workers’ compensation, unemployment compensation, and severance pay are allowable
subject to the following provisions: </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior">(1) The type of coverage and the extent of coverage and the rates and premiums would have been allowed had insurance (including reinsurance) been purchased
to cover the risks. However, provision for known or reasonably estimated self-insured liabilities, which do not become payable for more than one year after the provision is made, must not exceed the discounted present value of the liability. The rate
used for discounting the liability must be determined by giving consideration to such factors as the non- Federal entity’s settlement rate for those liabilities and its investment rate of return<span style="color:#1F497D">.</span></span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior">(2) Earnings or investment income on reserves must be credited to those reserves.
<span style="color:#1F497D"> </span></span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior">(3)(i) Contributions to reserves must be based on sound actuarial principles using historical experience and reasonable assumptions. Reserve levels must be
analyzed and updated at least biennially for each major risk being insured and take into account any reinsurance, coinsurance, etc. Reserve levels related to employee-related coverages will normally be limited to the value of claims:
</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:.5in;text-autospace:none"><span style="font-size:9.0pt;font-family:Melior">(A) Submitted and adjudicated but not paid;
</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:.5in;text-autospace:none"><span style="font-size:9.0pt;font-family:Melior">(B) Submitted but not adjudicated; and
</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:.5in;text-autospace:none"><span style="font-size:9.0pt;font-family:Melior">(C) Incurred but not submitted.
</span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior">(ii) Reserve levels in excess of the amounts based on the above must be identified and justified in the cost allocation plan or indirect cost rate proposal.
</span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior">(4) Accounting records, actuarial studies, and cost allocations (or billings) must recognize any significant differences due to types of insured risk and losses
generated by the various insured activities or agencies of the non- Federal entity. If individual departments or agencies of the non- Federal entity experience significantly different levels of claims for a particular risk, those differences are to be
recognized by the use of separate allocations or other techniques resulting in an equitable allocation.
</span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior">(5) Whenever funds are transferred from a self-insurance reserve to other accounts (e.g., general fund or unrestricted account), refunds must be made to the
Federal government for its share of funds transferred, including earned or imputed interest from the date of transfer and debt interest, if applicable, chargeable in accordance with applicable Federal cognizant agency for indirect cost, claims collection
regulations.</span> <o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"> <o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior">(e) Insurance refunds must be credited against insurance costs in the year the refund is received.
</span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:9.0pt;font-family:Melior">(f) Indemnification includes securing the non-Federal entity against liabilities to third persons and other losses not compensated by insurance or otherwise. The
Federal government is obligated to indemnify the non-Federal entity only to the extent expressly provided for in the Federal award, except as provided in paragraph (c) of this section.</span><o:p></o:p></p>
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