Operational Services Division is allowed to grant permission of the use of Multiple allocation Base method (MAB) when using the guidance prescribed in OMB Circular A-122. Use of this method requires prior approval from OSD and the principal purchasing agency of the Commonwealth (PPA). A written cost allocation plan for distributing costs pertaining to various functions and administration is required to be included with this request.

The written request to use MAB also must demonstrates how the supporting service, program, affiliate, or subsidiary is different from other activities of the organization and why it should receive a disproportionate amount of allocated administration (more or less benefit of overall direction of the Administration function). Colleges, universities, and hospitals should not submit a written cost allocation plan if they have received an approved federal indirect cost rate or if they file a Hospital Cost Report with the Division of Health Care Finance and Policy.

Please note the request for prior approval of MAB has not been granted if your organization has not received a response from OSD prior to the UFR filing due date.

The Operational Services Division may consider waiving the applicability of one or more provision of 808 CMR 1.00. A written request must be submitted to OSD via the FormStack application. The request must specify the transactions to which such waiver would apply and the specific provisions of the 808 CMR 1.00 which are to be waived. In addition, the request must include documentation that OSD will deem sufficient to support the need for relief. 

Please note: Waivers do not affect the responsibility of a Department or Contractor to comply with other applicable regulations or statutes.

Operational Services Division requires your organization to submit a written cost allocation plan for distributing costs pertaining to various functions and administration in order to use the Multiple Allocation Base method.

The request must also demonstrates how the supporting service, program, affiliate, or subsidiary is different from other activities of the organization and why it should receive a disproportionate amount of allocated administration (more or less benefit of overall direction of the Administration function).

Please note the request for prior approval of MAB has not been granted if your organization has not received a response from OSD prior to the UFR filing due date.

The Operational Services Division may in exceptional circumstances, grant one extension of the filing deadline for submission of the reporting requirements contained in 808 CMR 1.04(7).  A written request for an extension must be received by OSD via the FormStack application prior to the original due date.  An extension request must exhibit credible cause beyond the control of the Contractor such as serious illness of key financial staff, breach of contract by the independent auditor or a natural disaster.

I, an authorized representative of the above named Agency, certify that the information contained herein, including any information attached hereto is correct.