Memo

Operating Guidance

No. 96-10

May 21, 1996

CONTRACT AND GRANT OFFICERS

Subject: CANCELLED Interagency Master Agreement No. 96-225, State Board of Equalization

This memo transmits a copy of the subject IMA effective July 1, 1996 through June 30, 1997.

Request for services under the terms of this IMA are to be implemented by mutually acceptable Memoranda of Understanding (MOUs) which are handled by individual campus and Laboratory Contract and Grant Offices.

Refer: Lourdes G. DeMattos
(510) 987-9850

Subject Index: 02, 22
Organization Index: S-001

Samuela A. Evans
Contract and Grant Officer


STATE OF CALIFORNIA
INTERAGENCY AGREEMENT

STD. 13 (REV. 9/89) BOE ELECTRONIC (REV. 10/93)

NUMBER 96-225

THIS AGREEMENT is entered into this lst day of July, 1996 by and between the undersigned State Agencies:

Set forth services, materials, or equipment to be furnished. or work to be performed, and by whom, time for performance including the terms, date of commencement and date of completion and provision for payment per (1225 and 8752-8752.1 SAM.

For the purpose of this Agreement with the University of California, the direct costs, and indirect costs as a percent of direct costs, allowable for payment shall be identified in this Agreement. The University grants the State, upon reasonable prior notice and identification of materials to be examined, permission to examine University records pertinent to direct costs payable under this agreement solely for the purpose of determining that the costs are consistent with those identified in this Agreement.

2. Purpose

This Interagency Master Agreement (IMA) is between the Regents of the University of California, hereafter known as UC, and the Board of Equalization, hereafter known as Agency. The UC will perform services including, but not limited to, educational, consulting, and/or research services in response to written requests from Agency.

(continued on next page)

(Continued on sheets which am hereby attached and made a part hereof)

NAME OF STATE AGENCY RECEIVING SERVICES Board of Equalization

CALLED ABOVE {SHORT NAME) Agency

NAME OF STATE AGENCY PROVIDING SERVICES
Regents of the University of. California

CALLED ABOVE {SHORT NAME)
UC

PRINTED NAME AND TITLE OF PERSON SIGNING
Robert Sherbume, Contract Manager

FUND NUMBER AND NAME
001-General Fund

AMOUNT ENCUMBERED BY THIS DOCUMENT
$25,000.00

PRIOR AMOUNT ENCUMBERED FOR THIS CONTRACT
$

TOTAL AMOUNT ENCUMBERED TO DATE
$25,000.00

PRINTED NAME AND TITLE OF PERSON
Samuela A. Evans
Contract and Grant Officer

FUND NUMBER AND NAME

FUND TITLE
General 96/97

PROGRAM/CATEGORY (CODE AND TITLE)
Support

(OPTIONAL USE)
Strategic Planning & Program Development


The Regents of the University of California Interagency Agreement 96-225

Page 2

The scope of service includes, but is not limited to, those described in this paragraph and Attachment A, entitled "General Work Plan", which is incorporated herein and made a part hereof by this reference. Both parties understand that this Agreement is non-exclusive. Agency is free to seek educational, consulting and/or research services from any and all parties and sources and UC may provide such services to any and all other appropriate agendas, public or private.

With due respect for the reasonable convenience of the UC personnel, Agency staff will be permitted to work side-by-side with UC personnel to the extent and under conditions that may be requested by Agency.

A. Educational Services

UC will provide educational services to the Agency as mutually agreed upon between Agency and individual UC campuses.

B. Consulting Services

Under terms of this agreement, UC will provide the Agency consulting services, depending upon the availability of appropriate personnel and Agency need. Such services may include, but not be limited to the following:

1) Providing technical assistance to Agency personnel; and,

2) Performing special assignments of a temporary nature based on the particular knowledge, ability, and/or expertise of the consultant and on urgency factors of the Agency.

C. Research Services

Under terms of this. agreement, UC will provide the Agency with research services in areas where UC personnel have appropriate expertise and which are consistent with the mission and purpose of the UC and the mission and needs of the Agency. It is understood that research activities may require statistical analysis and/or knowledge of expert systems; activities may also:

1) Be conducted on a long or short-term basis;

2) Be carried out by UC personnel working alone or in teams, including student personnel whenever this is appropriate;

3) Be carried out within the context of the UC academic program/curriculum (whenever appropriate) and/or outside the curriculum; and,

4) Be conducted either on campus or in off-campus locations.


The Regents of the University of California Interagency Agreement #96-225

Page 3

Funds Obligated

Upon completion of services and projects defined in Memoranda of Understanding (MOU) issued pursuant to this IMA, Agency agrees to pay UC an amount equal to UC's cost of performance hereunder and as approved by the Agency in individual MOUs. The maximum amount payable by the State to UC for performance of the scope of work shall not exceed $25,000.00. Agency is responsible for not issuing MOUs which exceed the funds available in this IMA.

If funds are not appropriated by the Legislature to effect such continued payment in future fiscal years, the State will terminate this Agreement. It is understood that funds have not been appropriated until the budget for the fiscal year(s) covered by this Agreement has been adopted by the Legislature and signed by the Governor.

Termination

This Agreement may be terminated by either party upon thirty (30) days advance written notice. In the event of such termination, UC shall be reimbursed for all reasonable costs and noncancellable obligations properly incurred prior to date of termination.

Term of this IMA shall be from July 1, 1996 through June 30, 1997, subject to the right to termination under Section 5, Termination.

California State Auditor Audit

The contracting parties shall be subject to the examination and audit of the California State Auditor, the Agency. and/or their designees for a period of three (3) years after final payment under this agreement in accordance with Government Code Section 8546.7. The examination and audit shall be confined to those matters connected with the performance of the Agreement including, but not limited to, the costs of administering the Agreement.

Confidentiality of Data

The Agency shall ensure that no confidential taxpayer data, nor confidential data of any kind, become available to the UC or its subcontractors. The Agency will ensure that confidential data are not included within any of the elements of data used for work under the provisions of this Agreement.

Master Agreement

A. Contract Managers

For Agency:
Michele Stuckey, Manager
Strategic Planning & Program Development
(916) 323-0990

For UC:
Lourdes DeMattos
Contract and Grants Officer
Research Administration Office
(510) 987-9850


The Regents of the University of California Interagency Agreement #96-225

Page 4

Amendment

The terms of this IMA may be amended in writing as mutually agreed upon by the contract managers or their delegates. Interpretations of and communications about this IMA shall be referred to the contract managers.

IMPLEMENTATION OF INTERAGENCY MASTER AGREEMENT

10. Requests for Services

Requests for services under the terms of this IMA shall be presented in writing by Agency directly to the Contracts and Grants Officers at individual UC campuses as identified in Attachment B, entitled "List of the University of California Contacts and Grants Offices", which is incorporated herein and made a part. hereof by this reference. UC may decline to provide requested services when such services are inconsistent or incompatible with its mission and purpose as defined in Section 9 or Article IX of the State of California Constitution or when the capability is not otherwise available.

Prior to UC beginning performance of specific services, the Agency and UC Campus Contracts and Grants Officer shall develop a mutually acceptable MOU. The format of the MOU and subjects to be covered are described in Attachment C, entitled "Memorandum of Understanding", which is specifically incorporated herein and made a part thereof by this reference.

11. Provisions Applicable to MOUs

A. Subcontracts

UC shall submit for prior written approval by Agency any proposed subcontract(s) which it desires to enter into for the performance of work under this Agreement, except subcontracts with constituent UC campuses, or standard employment contracts for personnel to be utilized for work to be carried out under this Agreement.

B. Publication

1) Ninety (90) days after any document has been submitted to Agency, UC may, at its own expense or at the expense of the project director or other persons, publish or otherwise utilize reports submitted under terms of this Agreement, subject to confidentiality laws and terms as stated in item number 8 of this Agreement.

2) Agency staff will be given access to all data, working papers, facilities, etc., which may be utilized in the performance of a MOU.

3) In any publication that results from work supported in full or in part under this IMA, the authors shall publish the following disclaimer.

'"The opinions expressed herein represent those of the authors and do not necessarily represent the position of the California State Board of Equalization."


The Regents of the University of California Interagency Agreement 96-225

Page 5

12. Charges

The Agency agrees to pay UC the charges for services provided to Agency pursuant to this Agreement as agreed to in this IMA and as approved by Agency in the MOU. The MOU shall have a description of the standard of work and results expected of the project.

Ordinarily costs will be classified into two basic categories: Direct Costs and Overhead Costs..

1) Direct Costs - are those costs that can be identified specifically with a particular project. These include:

a. Salaries and wages, and fringe benefits rates approved by the UC. MOUs should list the categories of personnel, salary rates and time proposed.

b. Materials and supplies.

c. Services, e.g., computer time, equipment use.

d. Travel and per diem in accordance with UC policy which adopts the rates defined by the State Board of Control for State Employees and Agency policy.

e. Subcontracts.

2) Overhead Costs - are those costs incurred for common or joint objectives not readily and specifically identifiable with a particular project.

In accordance with both State of California and UC policy pertaining to the recovery of full costs, overhead costs are included as an allowable cost for performance under this IMA. The Agency shall pay overhead in accordance with the rates in Attachment D as approved by the UC as applicable to all sponsors. Attachment D, consisting of one page and entitled "Indirect Cost Rates", is incorporated herein and made a part hereof by this reference.

Should the rates in Attachment D change prior to the termination of this Agreement, Agency agrees to pay any prevailing rate subject to prior written notification from UC of such rate change.

12. Payment

Upon execution of a MOU under this Agreement, UC campus will be paid in arrears for services rendered and upon receipt of invoices forwarded on a monthly basis. Invoices will provide a statement of actual expenditures by major costs categories incurred during the preceding thirty (30) days and cumulatively. Invoices shall reference this IMA and the applicable MOU and the UC campus Accounting Office address to which payment shall be sent.

UC shall submit invoices to:

Board of Equalization Accounting Section, MIC:23 P.O. Box 942879 .Sacramento, CA 94279-0023


The Regents of the University of California Interagency Agreement #96-225

Page 6

Agency agrees to make every reasonable effort to make payment on all invoices to UC no later than 45 days from the date received and mail payment to the appropriate UC campus Accounting Office as designated in the MOU.

The addresses of all UC campus Accounting Offices are listed in Attachment E incorporated herein and made a part hereof by this reference.


The Regents of the University of California Interagency Agreement 96-225

Attachment A

GENERAL WORK PLAN

Revenue estimating projects requiring research and statistical calculation and analysis will be initiated by Agency and accomplished by UC on an as needed and urgency-factor basis as agreed upon within an MOU.

A project to explore enhancements to the Agency's audit selection system. an important element of the Agency's Sales and Use Tax Program, and possible assistance with an expert system development will be initiated by Agency and implemented by UC as agreed upon within an MOU. This project will include, but not be limited to, an analysis of the Agency's current system of audit selection; the availability of a more productive system, potential new system design, and cost benefit analyses of all proposed alternatives.

Agency may seek additional statistical and economic consulting services as determined by Agency need, allotted funding, and availability of UC resources and as described in specific MOUs.


The Regents of the University of California Interagency Agreement 96-225

Attachment C

MEMORANDUM OF UNDERSTANDING

MOU No.
Agreement No.

This Memorandum of Understanding (MOU) is entered into pursuant to the provision of Interagency Master Agreement (IMA) No. 96-225, dated July 1, 1996 between the Board of Equalization and the Regents of the University of California. This MOU implements, is made part of the IMA, and incorporates the IMA provisions applicable to MOUs.

UC shall provide the Agency with the following services:

Description of work or services required.

Define outcomes and outputs expected in terms of studies, reports, etc.

UC campuses shall designate a project manager subject to Agency concurrence. the Agency project manager shall be identified.

Specify the effective date of the MOU, the period of performance and schedule for completion of work including submission of reports. The performance period of any MOU can not extend beyond the term of the Master Interagency Agreement.

Specify the amount to be paid.

Incorporate the budget mutually agreed to which details the direct and indirect costs of performing the project:

This MOU may be terminated by either party upon 30 days advance written notice.

Each MOU shall be signed by an authorized representative of the Agency and a UC Contracts Grants Officer. Copies of each MOU shall be provided to the UC campus Contracts and Grants Office and the Agency.

The appropriate UC campus Accounting Office to which payments shall be sent shall be designated.

(Use additional pages as necessary)

AUTHORIZATIONS

Date

Authorized Agency Representative

Date

Authorized UC Representative
Distribution: Agency, UC


The Regents of the University of California

ATTACHMENT E

Interagency Agreement # 96-225

LIST OF THE UNIVERSITY OF CALIFORNIA ACCOUNTING OFFICES

Accounting Office
451 University
University of California
Berkeley, CA 94720

Accounting Office
205 University
University of California
Davis, CA 95616

Accounting Office
350 University Tower
University of California
Irvine, CA 92717

Accounting Office
2312 Murphy Hall
University of California
Los Angeles, CA 90024

Accounting Office
2148 Administration Building
University of California
Riverside, CA 92521

Accounting Office
9500 Gilman Drive, 0951
University of California, San Diego
La Jolla, CA 92093-0951

Accounting Office.
425 CED
University of California
San Francisco, CA 94143

Accounting Office
4219 Cheadle Hall
University of California
Santa Barbara, CA 93106

Accounting Office
364C Applied Science Building
University of California
Santa Cruz, CA 95064

Accounting Office
Building 90, Room 1080
Lawrence Berkeley Laboratory
Berkeley, CA 94720

Accounting Office
P.O. Box 808, L-435
Lawrence Livermore National Laboratory
Livermore, CA 94550

Accounting Office
P.O. Box 1663 MS-P 239
Los Alamos National Scientific Laboratory
Los Alamos, NM 87545