Colleges and Universities Rate Agreement

EIN:

ORGANIZATION:

Calif State Univ, Fresno & the Foundation
University Budget Office
5241 North Maple Drive
Thomas Admin., Bldg. 115
Fresno, CA 93740

Date: 08/04/2025

FILING REF.: The preceding
agreement was dated
08/08/2018

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)

EFFECTIVE PERIOD
TYPE FROM TO RATE(%) LOCATION APPLICABLE TO
FINAL 07/01/2022 06/30/2025 40.00 On-Campus All Programs
FINAL 07/01/2022 06/30/2025 19.00 Off-Campus All Programs
PRED. 07/01/2025 06/30/2028 41.30 On-Campus All Programs
PRED. 07/01/2025 06/30/2028 19.00 Off-Campus All Programs
PROV. 07/01/2028 Until Amended Use same rates and conditions as
those cited for fiscal year ending
June 30, 2028

*BASE

Modified total direct costs, consisting of all direct salaries and wages, applicable fringe benefits,
materials and supplies, services, travel and up to the first $25,000 of each subaward (regardless of the
period of performance of the subawards under the award). Modified total direct costs shall exclude
equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships
and fellowships, participant support costs and the portion of each subaward in excess of $25,000. Other
items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect
costs, and with the approval of the cognizant agency for indirect costs.

SECTION II: SPECIAL REMARKS

TREATMENT OF FRINGE BENEFITS:
The fringe benefits are specifically identified to each employee and are charged individually as direct
costs. 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 are not made for the cost of these paid absences.

OFF-CAMPUS DEFINITION: The off-campus rate will apply for all activities: a) Performed in facilities not
owned by the institution and where these facility costs are not included in the F&A pools; or b) Where
rent is directly allocated/charged to the project(s). Grants or contracts will not be subject to more than
one F&A cost rate. If more than 50% of a project is performed off-campus, the off-campus rate will apply
to the entire project.

DEFINITION OF EQUIPMENT
Equipment means tangible personal property (including information technology systems) having a useful
life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000.

The following fringe benefits are treated as direct costs:
FICA, SUI, WORKERS COMPENSATION, MEDICARE, HEALTH & WELFARE, DENTAL/VISION/LIFE
INSURANCE, LONG-TERM DISABILITY, AND RETIREMENT.

The rates in this rate agreement were reviewed in compliance with the HHS and NIH Grants Policy
Statement applying a Salary Rate Limit (SRL) to indirect cost salaries & wages not exceeding the
Executive Level II rate contained in the HHS Appropriations Act.

NEXT PROPOSAL DUE DATE

A proposal based on actual costs for fiscal year ending 06/30/2027, will be due no later than
12/31/2027.

ORGANIZATION: Calif State Univ, Fresno & the Foundation University Budget Office

AGREEMENT DATE: 08/04/2025 

Section III: General

BY THE INSTITUTION:
Calif State Univ, Fresno & the Foundation University Budget Office
(INSTITUTION)
(SIGNATURE)
(NAME)
(TITLE)
(DATE)

ON BEHALF OF THE GOVERNMENT:
DEPARTMENT OF HEALTH AND HUMAN SERVICES
(AGENCY)
(SIGNATURE)
Olulola Oluborode
(NAME)
Director, Cost Allocation Services
(TITLE)
08/04/2025
(DATE)

HHS REPRESENTATIVE: Lucy Siow
TELEPHONE: (301) 492-4855

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 Title 2 of the Code of Federal Regulations, Part 200 (2
CFR 200), and should be applied to grants, contracts and other agreements covered by 2 CFR 200, 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.

ORGANIZATION: Calif State Univ, Fresno & the Foundation University Budget Office

AGREEMENT DATE: 08/04/2025
Olulola O.
Oluborode -S

Digitally signed by
Olulola O. Oluborode -S
Date: 2025.08.06

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