The F&A Rate Agreement and Fringe Benefits Rate Agreement are combined on this one agreement.
To download a PDF of the signed original agreement, click here.

Colleges and Universities Rate Agreement

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EIN #: 1736017987D7   INSTITUTION: University of Oklahoma 660 Parrington Oval Room 204 Norman,OK 73019-3076

DATE: April 20, 2005 FILING REFERENCE: The preceding Agreement was dated May 14, 2004.

The rates approved in this agreement are for use on grants, contracts and other agreements with the Federal Government, subject to the conditions in Section III.

SECTION I: FACILITIES AND ADMINISTRATIVE COST RATES*

RATE TYPES:

FIXED

FINAL

PROV. (PROVISIONAL)

PRED. (PREDETERMINED)

TYPE	EFFECTIVE PERIOD (From - To)	RATE (%)	LOCATIONS	APPLICABLE TO
Pred.	07/01/02 - 06/30/03	45.5	On Campus	Organized Research
Pred.	07/01/02 - 06/30/03	26.0	Off Campus	Organized Research
Pred.	07/01/02 - 06/30/03	47.3	On Campus	Inst/Public Service
Pred.	07/01/02 - 06/30/03	26.0	Off Campus	Inst/Public Service
Pred.	07/01/02 - 06/30/03	10.0	Off Campus	FAA- ATC Program
Pred.	07/01/03 - 06/30/05	48.0	On Campus	Organized Research
Pred.	07/01/03 - 06/30/05	48.0	On Campus	Instruction
Pred.	07/01/03 - 06/30/05	26.0	Off Campus	All Programs
Prov.	07/01/05 - UNTIL  AMENDED	Use same rates and conditions as those cited for fiscal year ending June 30, 2005.

*BASE:

Modified total direct costs, consisting of all salaries and wages, fringe benefits, materials, supplies, services, travel and subgrants and subcontracts up to the first $25,000 of each subgrant or subcontract (regardless of the period covered by the subgrant or subcontract).

Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships as well as the portion of each subgrant and subcontract in excess of $25,000.

SECTION I: FRINGE BENEFITS RATES**

RATE TYPES:

FIXED

FINAL

PROV. (PROVISIONAL)

PRED. (PREDETERMINED)

Rate Type	From	To	Rate	Applicable To
Fixed	07/01/04	06/30/05	37.0%	Full-time employees eligible for Full Benefits (50% FTE or more).
Fixed	07/01/04	06/30/05	18.1%	Full-time employees with Limited Benefits (50% FTE or more).
Fixed	07/01/04	06/30/05	8.5%	Full-time employees without Core Benefits (50% FTE or more) and Part-Time employees (Less than 50% FTE).
Fixed	07/01/04	06/30/05	5.0%	Graduate Research/Teaching Assistants
Fixed	07/01/04	06/30/05	1.2%	Other Student Employees
Fixed	07/01/05	06/30/06	37.6%	Full-time employees eligible for Full Benefits (50% FTE or more).
Fixed	07/01/05	06/30/06	13.6%	Full-time employees with Limited Benefits (50% FTE or more).
Fixed	07/01/05	06/30/06	12.4%	Full-time employees without Core Benefits (50% FTE or more) and Part-Time employees (Less than 50% FTE).
Fixed	07/01/05	06/30/06	3.0%	Graduate Research/Teaching Assistants.
Fixed	07/01/05	06/30/06	1.9%	Other Student Employees.
Provisional	July 1 , 2006	Until amended	Use same rates and conditions as those cited for fiscal year ending June 30, 2004

Note: The State of Oklahoma requires all grants worked on by state employees to pay the States portion of the Employees Defined Benefit Retirement Plan. At this time that amount is 4.6% and is included in the Fringe Benefit Rate of the "Full-Time employees eligible for Full Benefits (50% FTE or more)."

TREATMENT OF FRINGE BENEFITS:

The fringe benefits are charged using a rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below.

TREATMENT OF PAID ABSENCES:

Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made.

OFF-CAMPUS DEFINITION:

For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s), the off-campus rate will apply. Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of the project is performed off-campus, the off-campus rate will apply to the entire project.

EQUIPMENT DEFINITION:

Through fiscal year ended 06/30/02, equipment means an article of nonexpendable, tangible personal property having a useful life of more than one year and an acquisition cost of $500 or more per unit. Effective 07/01/03 the acquisition cost of equipment, as defined above, is $5,000 or more per unit.

FRINGE BENEFITS:

FICA
Retirement
Disability Insurance
Worker's Compensation
Life Insurance
Unemployment Insurance
Health Insurance
Defined Contributions

COMPONENTS OF PUBLISHED F&A COST RATE

INSTITUTION:	UNIVERSITY OF OKLAHOMA
FY COVERED BY RATE:	07/01/03 - 06/30/05
	ORGANIZED RESEARCH
RATE COMPONENT:	ON	OFF
Build Use/Depr	2.7
Equipt Use/Depr	7.7
Interest	0.0
Oper & Maint	9.6
Library	2.0
Admin Component	26.0	26.0
TOTAL	48.0	26.0

CONCURRENCE:

UNIVERSITY OF OKLAHOMA
(Institution)

signed by: David L. Boren
(Signature)

President
(Title)

7/24/03
(Date)

A. LIMITATIONS:

The rates in this Agreement are subject to any statutory or administrative limitations and apply to a given grant, contract or other agreement only to the extent that funds are available. Acceptance of the rates is subject to the following conditions:

1. Only costs incurred by the organization were included in its facilities and administrative cost pools as finally accepted: such costs are legal obligations of the organization and are allowable under the governing cost principles;
2. The same costs that have been treated as facilities and administrative costs are not claimed as direct costs;
3. Similar types of costs have been accorded consistent accounting treatment; and,
4. The information provided by the organization which was used to establish the rates is not later found to be materially incomplete or inaccurate by the Federal Government. In such situations the rate(s) would be subject to renegotiation at the discretion of the Federal Government.

B. ACCOUNTING CHANGES:

This Agreement is based on the accounting system purported by the organization to be in effect during the Agreement period. Changes to the method of accounting for costs which affect the amount of reimbursement resulting from the use of this Agreement require prior approval of the authorized representative of the cognizant agency. Such changes include, but are not limited to, changes in the charging of a particular type of cost from facilities and administrative to direct. Failure to obtain approval may result in cost disallowances.

C. FIXED RATES:

If a fixed rate is in this Agreement, it is based on an estimate of the costs for the period covered by the rate. When the actual costs for this period are determined, an adjustment will be made to a rate of a future year (s) to compensate for the difference between the costs used to establish the fixed rate and actual costs.

D. USE BY OTHER FEDERAL AGENCIES:

The rates in this Agreement were approved in accordance with the authority in Office of Management and Budget Circular A-21 Circular, and should be applied to grants, contracts and other agreements covered by this Circular, subject to any limitations in A above. The organization may provide copies of the Agreement to other Federal Agencies to give them early notification of the Agreement.

E. OTHER:

If any Federal contract, grant or other agreement is reimbursing facilities and administrative costs by a means other than the approved rate(s) in this Agreement, the organization should

1. Credit such costs to the affected programs, and
2. Apply the approved rate(s) to the appropriate base to identify the proper amount of facilities and administrative costs allocable to these programs.

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