The Agency CFO must determine whether full cost was recovered using the current charges imposed for things of value. The analysis will be documented on the OCFO Biennial Review of Charges for Things of Value-Current Charges Web site. The analysis should:
Identify all charges imposed for things of value provided by the Agency to non-Federal entities and people.
Provide a title and description of the things of value.
Determine the amount of revenue earned from the things of value.
Determine the full cost of providing the things of value.
Identify the basis of the charges.
Either develop recommendations to revise charges that do not reflect full cost or provide justification for exceptions to full cost recovery.
Agency CFOs should recommend exceptions to the general policy of full cost recovery to OMB in accordance with OMB Circular No. A-25.
