87/L4/ZALO 88288
DHHS/COST
2A26L93379
COIJIJEGES AND
EIN:
ALLOCATION
PAGE A2/62
IJNIVERSITIES RATE AGREEMEMT
54 - 5001-758
DATE:06/L5/20L0
ORGAIiIIZATION:
Virginia
agreement was aArlo
Commonwealth University
914 West Franklin SE,reeE PO Box 843 026
Riehmorrd, VA 23284-307 6
05/0r/zoos
The rateg approved in this egreement are for use on Etrants, contrecE6 and ot,her
agreements with Ehe Federal GovernmenE. aubject to Ehe condiElons in
ction rrr
$ECTION
RATE
-
I t IIIDIREET EOST RATES
TYPES:
FIXED
PROV. (PNOVTSIONAI.,) FRED.
FINAL,
(
EEEECTIVE PERLOp
f,Hps
FROM
TO
PRED..
o7
06
PRED.
/01/2007
01 /0L/zooe
07 /0L/zoo7
07/oL/2007
PRED.
07
/or/2007
06/30/zArL
PRED.
07
/ oL/2007
06
PRED.
07
/07/2A07
06/30/zott
PROV.
07
/oL/zoLL
PRED.
PRED.
RATE
(*I-
LOCATTOII
/30 / zoae
49.00 On-Canpus
06/to/201].
+9 .5O On-Carnpus
06/to/2ott
26.O0 Off-Campus
34 .00 Qn-Campus
26.00 Off-Campus
06/3O/?OLL
/30 / 20LL
30.00 On-Campus
26 ,00 Off-Campus
Until
earch
Research
Research
Res
of;.
ofg.
,[".=rr"t ion
rLstruct ion
otrr*r spon AcE
ofher Spon Aet
I
Uee same rates
a+d condiEions
aS those crted
Amended
r fiscal
year
ing June 3 0,
11.
IBA*qE
Modified total
coete, coneJ-etir:g of all eeJ.eriec and wag a, f,ringc
subcontracts
up to the ftrst 925,000 of each subgrant or subcontraet (regard ess of the
period covered by the sr:bgrant otr subcontract ) . Modified total irect costs
shaIl exclude equipment, capital expendigures, charges for pati nt care,
schcllarships,
student tuition remiseion, rental eosEs of off-site facilities,
and fellowshipe a6 well as the portion of eaeh eubgrant and
ontract in
exeesg of izs,000.
direct
benefits, naEerials, supplie$, services, travel and subgranus
Page
1 of
4
u40448
Virginia Commonwealth University
AGREEMENT DATE : O5 / TS / 2ATO
ORGANIZATION:
SECTION
TypE
FrxED
FrxED
PROV.
**
I: FRINGE BENEFIT RATES**
FROM
7 /1/2010
Eg
6/30/ZOtt
7/1/201,0
6/30/2OrL
7
/1,/20t-:.
LOCATTON APPLTCABLE TO
29.60 A11
Fclty & Clsf d
RATE (%)
Empl oyee s
8.40A11
Employee s
Use same rates
Until
amended
and conditions
as those cited
for fiscal
year ending
,June 30, 2071-.
DESCRIPTION OF FRINGE BENEFTTS RATE BASE:
SaLaries and wages.
Page 2 of
Hourly
4
: Virginia Commonweal-th University
AGREEMENT DATE : 06 / tS / 20L0
ORGAIIIZATION
SECTION
II : SPECIAL
REMiARKS
TREATMENT OF FRINGE BENEFITS:
The fringe benefits are charged using the rate(s) listed in t.he Fringe
Benefits Section of t.his Agreement. The fringe benef its included in t.he
rate (s) are list.ed below.
TREATMENT OF PAID ABSENCES
Vacation, holiday, sick leave pay and other paid absences are included in
salaries and wages and are claimed on grant,s, cont.racts and other agreemenLs
as part of the normal cost f or salaries and wages. Separate cl-aims at:e not
made for the cost of Lhese paid absences.
noL owned
DEFINITION: For a1l activities performed in facilities
(s)
project
alLocated
rent
is
directly
to
t.he
which
and
Eo
by the institution
cont,ract.s
will
not
be
or
subject
to
Grants
willapply.
rat.e
the off-campus
more than one F&A cost rate. If more than 50? of a project is performed offcampus, the off -campus raEe will apply t,o the entire project.
OFF-CAMPUS
Fringe Benefits include: FICA, RetiremenL, Life fnsurance,
Health Insurance, Unemployment Compensation, FacuILy-staff
Tuit.ion Waivers, Disabitity Insurance, Workers' Compensation
and
Cash Match Plan.
Equipment means an article of nonexpendable tangible personal i
property having a useful life of more than one year, and an
acquisition cost of $5,000 or more per unit.
THIS RATE AGREEMENT UPDATES FRINGE BENEFTT RATES ONLY.
Page 3 of
4
i:JtF
I
: Virginia Commonwealth University
DATE : o5 / tS / 20L0
ORGANIZATION
AGREEMENT
SECTION
III:
GENERAL
LIMITATIONS:
A.
l-imitations and apply to a given granE,
The rates in this Agreement are subject Co any statutory or administrative
AccepEance of the raEes is subject to the
contract or other agreement only to the extenL that funds are avaifable.
and adminisLrative cost
were
included in its faciliEies
(1) OnIy costs incurred by Ehe organizaLion
following conditions;
and are allowable under the governing cos[
accepEed: such cosEs are legal obligacions of the organilation
pools as finally
and adminisEraEive costs are not claimed as direcE
(2) The same costs EhaC have been treaEed as faciliEies
principles;
(3) Similar cypes of costs have been accorded consisten[ accounting treatment; and (4) The informaEion provided by
"o=t";
the organization which was used to establish t.he rates is not later found to be mat.eri,aIly incomplete or inaccurate by the
of the Federal
at t.he discretion
Federal GovernmenE. In such situat.ions Ehe raEe(s) would be subject to renegotiation
Government.
ACCOUNTING CHANGES:
B.
This Agreement is based on lhe accounting system purporLed by che organization
period. changes to Ehe meLhod of accounting for cost.s which affecE Ehe amount
this Agreement require prior approval of the authorized represencatrve of the
type of cost from
are not limited to, changes in ghe charging of a particular
Failure Eo obtain approval may result in cosE disallowances'
to be in effecE during Ehe AgreemenL
of reimbursement. result.ing from the use of
cognizant agency. Such changes include, but
facilities
and adminisErative t.o direct.
FIXED RATES
C.
rf a fixed race is in t.his Agreement, 1t is based on an estimale of Ehe costs for che period covered by the rate. when
actual costs for this period are determined, an adjustment will be made to a rate of a future year(s) to compensate for
t,he difference between the cosLs used to establish the fixed raE.e and actual costs.
:
Ehe
USE BY OTHER FEDERAL AGENCIES:
D.
in office of Management and Budget Circular AThe rates in this Agreement were approved in accordance with the authority
subjecc to any
and should be applied to grants, conEracts and other agreements covered by this Circular,
2j_ Circular,
-rganization
may provide copies of the Agreement to other Federal Agencies to give them early
in A above. The
limitations
of the Agreement '
notification
E.
OTHER:
costs by a means ocher than
and administrative
If any Federal conEract, gran! or other agreement is reimbursing facilicies
the approved rate(s) in this Agreement, the organization should (1) credit such costs to the affected programs, and (2)
and adminisLrative costs
apply th. -ppro.red rate(s) to the appropriate base to idencify E.he proper amount of facilitj-es
allocable Eo these programs.
ON BEHALF OF THE FEDERAL GOVERNMENT:
BY THE INSTITUTION:
Virginia
G*,t
Commonwealth University
{fl
DEPARTMENT OF HEALTH AND HUMAN SERVICES
.? ,r,ttt
Darryl W. Mayes
(NAME)
(NAME)
SB,ilrr"Ppesnrar
(TITLE)
G/-t I
i
'pqar
Di.reccor,
tfn,nrt,
Mid-AElantic
Field office
(TITLE)
(o
6/L5/20L0
(DATE) 0448
(DATE)
HI.ls
REPRESENTATIVE, Jay MerviS
Telephone
Page 4 of
4
(202) 401-2808