-
APR, 7.2009 9:20AM
PSC/DCA-CSFO
COLLEGES
214 767 3264
AND UNIVERSITIES
NO,8020
- -.-
P. 3/5
RATE AGREEMENT
EIN #: 1426004333A1
DATE: April
INSTITUTION:
University of Northern
256 Gilchrist Hall
Cedar Falls
FILING REF.: The preceding
Agreement was dated
August 28, 2006
Iowa
IA
2/ 2009
50614-0008
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
RATE TYPES: FIXED
TYPE
PRED.
PRED.
PRED.
PRED.
PROVo
EFFECTIVE
FROM
07/01/06
07/01/06
07/01/09
07/01/09
AND ADMINISTRATIVE COST RATES*
FINAL
PROVo (PROVISIONAL)
PERIOD
TO
06/30/09
06/30/09
06/30/13
06/30/13
07/ 01/ 13 UNTIL
AMENDED
RATE(%)
32.3
LOCATIONS
On
Campus
PREP. (~REDETERMINED)
APPLICABLE
TO
All programs
13.5
Off Campus
All Programs
31.5
On Campus
All programs
13.5
Off Campus
All Programs
Use same rates and conditions as those cited
for fiscal year ending June 30, 2013,
"'BASE:
Modified
total direct coste, 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 subcon~ract
(regardless
of the period covered by the subgrant
or subcontract).
Modified
total direct costa 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.
(1)
APR,
7. 2009 9:21AM
PSC/DCA-CSFO
214 767 3264
NO,8020
P. 4/5
INSTITUTION:
University of Northern Iowa
AGREEMENT
SECTION
DATE: April
II:
2, 2009
SPECIAL REMARKS
TREATMENT OF FRINGE BENEFITS:
The fringe benefits are charged using a rate(s).
Over/under recoveries from actual costs
are adjusted in current or future periods.
The directly claimed fringe benefits 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
If
will apply. Grants or contracts will not be subject to more than one F&A cost rate.
more than 50% of a project is performed off-campusr the off-campus rate will apply to the
entire project.
Equipment Definition Equipment means an article of nonexpendable, tangible personal property having
life of more than one year and an acquisition cost of $5rOOO or more per unit.
FRINGE
BENEFITS:
FICA
Retirement
Diaability Insurance
Worker's compensation
Unemployment
Insurance
Health Insurance
Den~al Insurance
Life Insurance
(2 )
a useful
7. 2009 9:22AM
APR.
PSC/DCA-CSFO
INSTITUTION:
University of Northern
Iowa
AGREEMENT
2, 2009
SEC'tION
LIMI:I'ATION'S:
The
r~~es
in
Agreewent ar~
this
subjc~~
to
~ny
stacu~ory
or
adm~~istra~ive
limitatio~s
only ~o the exteDc that tunds are available.
Accepc~~ce
of
incurre~
by the organi2ation
were inCluded
in i~~ facilities
agreemenc
(l) Only
P. 5/5
NO.8020
GsNERAL
HI:
A.
other
DATE: April
214 767 3264
co~~s
the
rates
~a
i.
and apply ~o a Siven
grant,
subject
to ~he following
adminis~rative
cost
pools
a~
~ontract
or
condi~ions:
finally accepted:
such
costs are leg~l obligation' of ~he org~nization and are allowable under ~he governing cost principles; (2) The same costs ~hat have
be~~ tre~ted as facilities ana adw~nistrative co~te are not claimed ~e direct cogoe; (3) Simi~ar
types
of cOSts
nave
been accorded
provided
by ~he organization which was used to eet~lieh che ratcc ie not
coneig~ent accounting treatmen~; and (4) The infor~tiDn
l~oer
found
to be materiallY
incomplete
or inaccurate
renegotiation at the d~Qcretion of the Federal
B.
This
ACCOUNTING
CHANGES'
Agreemen~
is ~~eed
on the
a~eounting
by the
Federal
Government.
In s~ch
situation~
ths
rate(sl
would
be
s~~~ect
to
Government.
sys~em
purported
by
~he organization
~o be
in eff~ct
during
che Ag4esment
period.
Changee
to ~he mc~hod o£ accounEing for coe~s
which
affect the amoun~ of reimburscment resul~~ng from Ehe u~e of thie
Agreemen~ requi~e
prior approval of ~he auohorized representacive of ~he cognizan~ agen~. Such changes in~lude, ~u~ arc not ~iMited ~o. ch~nges in
~he chargingof a p~rticul~r
LypC of cooO from facilities
~nd admi~istr~tive
to dire~t. Failure to obtai~ approval~y result in
cost disallowanccs.
C.
FIXED
:!t1lTES,
If a fi~ed rate is in thip Agreement, i~ ie baaed o~ an estimate of tho costs
of
cos~a fDr this period ~re de~ermine~. an ~djuetment ~ill be made to a rate
between
D.
the
costs
USE:SY OT~R
used
to eet~lieh
the
fixed
rate
and ac~ual
for
the
a future
periOd
year(g)
covered
by the r~~e. ~en the actual
to compenB~te
for
the
diffsrence
costs.
FEDERAL AGE'.NCIES:
were approved~n accordancewith the authorityin office of Managc~nt
and Bud9~t Ci4cularA-2l
The .~tes
in ~his Agreement
Circul~r. and should be a~plied to gr~n~s. conOrae~B and o~her agreemente cDvered by this Circul~r. subject to any limitations
above. ~he
Agreement.
S.
If
orga~ization
~:
A~Y Federal
approve6
approved
progr"me.
BY
~YE
~ontrao~,
ratc(s)
rate(e)
may
prov~dc
9r~~~
copie~
Dr other
in Ehis ~reemenE.
to th~ appropriate
of the AgreemenG
agreement
is
the organization
base ~o idcn~ify
to Dtpcr
of North~rn
Agencies
to give
thsm
early
notification
should
(1) credi~
the proper amount
lIIeanO other
than the
such costs ~o the affected
programs,
and (2) apply the
of facili~ies
and adminiBtra~ive
costs alloc~le
to theBe
ON BEwu,F or
THE :i")ODERAl. GOVER~'
Iow~
DEPARTMENTOF
HEA~TH
AND HUMAN SERV.CES
(INSITUTION)
):to.-'a
.
(SIGNATURE)
Gary
B. Shontz
williams
(NAMS)
Controller
and University
Secretary/Treasurer
( TI~X.£)
April
DIRECTOR, D.VISION OF COST ALLOCATION(TITLE)
CEN~~
St~TES
Ft£LD
OF~ICE
7, 2009
A.Q.;J;il
2, 2009
(P;<J'E)
(DAn:)
7129
HHS REPRESENTATtVE:
Telephone:
(3 )
~n
of the
reimburoingf~cili~~esand administrativecoste by ~
INSTITUT~ON:
Univer~ity
Federal
Wanda Rayfield
( 214 )
767
- 5249
A