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Cost Accounting

We can help you with: 

  • Assistance with completing the space survey
  • Questions about F&A, GAIR, or fringe benefit rates

What we do

  • Negotiate the Facilities and Administrative (F&A) rate with the Department of Health and Human Services
  • Prepare other cost studies such as the General Administrative Recharge (GAR) rate and the General Infrastructure Recharge (GIR) rate. Combined, these comprise GAIR.

F&A Rates FY 2013 & 2014*

*FY13 rates remain in effect for FY14 on a provisional basis until our rates are finalized by DHHS.

On-Campus
Research
Off-Campus
Research
LASP On-Campus
Instruction
Off-Campus
Instruction
52.5% 26.0% 41.5% 50.5% 26.0%
F&A rate history | HHS Negotiation Agreement

GAIR & Eco-Pass Recharge Rates FY 2013 & FY 2014

GAR GIR Total GAIR Eco-Pass
FY13 5.15% 0.39% 5.54% 0.26390%
FY14 5.54% 0.55% 6.09% 0.26390%
GAIR recharge rate history | GAIR description & calculation

Fringe Benefit Rates FY 2013 & FY 2014 (proposed)

Employee Type FY13 Rate FY14 Proposed
Regular Faculty 27.5% 28.2%
Prof Exempt & Research Faculty FT/Classified permanent 30.9% 32.5%
Prof Exempt & Research Faculty PT/Classified temporary 10.6% 12.5%
Student Faculty 7.9% 8.5%
Hourly 1.0% 1.2%
LASP Leave Rate 21.1%
Benefit Rate History | Benefit Rates by Job Code | Benefit Rate Calculation | HHS Negotiation Agreement
Additional Pay is also subject to these benefit rates. Part time (PT) means <50%. Full time (FT) is  ≥50%.

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