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Sample MOU and Infrastructure Costs Toolkit


This Sample Memorandum of Understanding (MOU) and accompanying Cost Allocation Analyses for hypothetical local areas may be used as a reference guide or toolkit when developing your own MOU, including your one-stop operating budget, Infrastructure Funding Agreement (IFA), and cost allocation methodologies, pursuant to the requirements of section 121 of WIOA, its implementing regulations at 20 CFR part 678 and 34 CFR parts 361 and 463, and the relevant guidance.

The Workforce Innovation and Opportunity Act (WIOA) sec. 121(c)(1) requires the Local Board, with the agreement of the Chief Elected Official (CEO), to develop and enter into an MOU between the Local Board and the One-Stop Partners, consistent with WIOA Sec. 121(c)(2), concerning the operation of the one-stop delivery system in a local area. This requirement is further described in the Workforce Innovation and Opportunity Act; Joint Rule for Unified and Combined State Plans, Performance Accountability, and the One-Stop System Joint Provisions: Final Rule at 20 CFR 678.500, 34 CFR 361.500, and 34 CFR 463.500, and in Federal guidance.

Additionally, the sharing and allocation of infrastructure costs among one-stop partners is governed by WIOA sec. 121(h), its implementing regulations, and the Federal Cost Principles contained in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) at 2 CFR part 200.

This is a Sample MOU that includes actual portions of local MOUs and Infrastructure Funding Agreements (IFAs) that have been developed thus far. 

It is important to note that the local information contained in this sample MOU and cost allocation analyses is hypothetical and should be adapted to meet the particular circumstances in your local area.  Use of the local hypothetical language in this document does not ensure compliance with WIOA and cannot substitute for developing these documents based on careful review of WIOA, its implementing regulations and guidance, and local conditions. 

This sample MOU and cost allocation analyses should not replace the local negotiations that should occur or supplant any State laws that apply in any particular State.  States and local areas are not required to develop an MOU that uses the same format of this sample because there are many other ways to develop a MOU.

Anyone interested in the original Excel versions of the MOU worksheets should contact Deborah Galloway at


Contributor(s): Campbell, Lekesha; Castaneda, Chanel; Galloway, Deborah; Harris, Charlotte; McManus, Craig; Pope, Christopher; Shoholm, Jacqui; et al. 

Organization(s): U.S. Department of Labor and U.S. Department of Health and Human Services,U.S. Department of Education,

Funding Source: U.S. Department of Labor, Employment and Training Administration

Contractor: Silvia Middleton, Maher & Maher

Resource Availability: All of the information contained in this Toolkit is in the public domain and available for sharing, reproduction, and distribution, but may not be reproduced or distributed for a fee.

Content Information

Content Type: Resource | Grantee Product
Target Populations: Non-Target Population Specific


Read Comments (4)

3/24/2017 8:42 PM by Cheryl Lewis

Why isn't the Migrant &Seasonal Farmworker Program listed under Communities?

  • 3/27/2017 1:30 PM by Brandon Carter

    Hi Cheryl, The Farmworker Program has a page under the Collections menu. The title of it is "Agriculture Connection". That page serves as your source for all resource information regarding the Migrant & Seasonal Farmworker Program. Hope this helps!

5/19/2017 8:01 PM by Jennifer German

From the Sample MOU document, it appears that partners who are not on site do not have to contribute to infrastructure costs. Is this correct?

  • 5/22/2017 5:59 PM by Brandon Carter

    The answer is No.  All partners whether physically present or virtual must make a financial contribution towards infrastructure costs.  The amount or level of the contribution is determined by its proportionate use and relative benefit in the one-stop center.  Please refer to TEGL 17-16 for guidance.

Post Information

Views: 12993
Posted: 3/8/2019 10:36 AM
Posted By: Wesley Peterson
Posted In: ION - Innovation and Opportunity Network
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