Cost Accounting

The Campus Controller’s Office Cost Accounting team assists with various cost studies and in the interpretation and application of cost principles. This includes the preparation and negotiation of CU Boulder’s Facilities & Administrative (F&A) rate proposal and Fringe Benefit rate proposal in addition to other studies such as the General Administrative & Infrastructure Recharge rates (GAIR) calculation and the annual allocation of the Departmental Administration Indirect Cost Recovery (DAICR). F&A rates refer to costs related to providing and maintaining the infrastructure that supports sponsored research. These costs are not items which can be easily identified as being a part of a specific project, such as buildings and building maintenance. The facilities portion of those costs includes depreciation and use allowances, interest on debt associated with certain buildings, equipment and capital improvements, and operation and maintenance expenses. The on-campus/off-campus Indirect Cost Rates provide the criteria for when to use on-campus vs off-campus F&A rates. Fringe Benefit rates are applied to appropriate salary and wage bases that are charged to specific projects. These rates are determined by and in agreement with the Department of Health and Human Services (DHHS). The rates are charged to both federal and non-federally sponsored programs. 

F&A Rates FY 2017

On-Campus
Research
Off-Campus
Research
LASP On-Campus
Instruction
Off-Campus
Instruction
54.0% 26.0% 40.0% 49.0% 26.0%
F&A Rate History  |  DHHS Negotiation Agreement

F&A Rates FY 2018

On-Campus
Research
Off-Campus
Research
LASP On-Campus
Instruction
Off-Campus
Instruction
53.5% 26.0% 40.0% 49.0% 26.0%
F&A Rate History  |  DHHS Negotiation Agreement

GAIR & Eco-Pass Recharge Rates

Fiscal Year GAR GIR Total GAIR* Eco-Pass
FY 2018 6.29% 0.51% 6.80% Included in FY 2018 Fringe Benefit Rates
FY 2017 6.04%

0.5%

6.54% Included in FY 2017 Fringe Benefit Rates
GAIR Recharge Rate History  |  GAIR Description & Calculation
*Policy recharge is included in GAIR rate effective July 1, 2016

Fringe Benefit Rates FY 2017

Employee Type Rate
Regular Faculty 30.6%
Prof Exempt & Research Faculty FT | Classified permanent FT & PT 37.7%*
Prof Exempt & Research Faculty PT | Prof & Classified temporary FT & PT 15.3%*
Student Faculty 13.7%
Hourly 1.2%
LASP Leave Rate 22.7%

Fringe Benefit Rate History | Fringe Benefit Rates by Job Code - FY 2016 | FY 2016 Fringe Components |

Fringe Benefit Rates by Job Code - FY 2017FY 2017 Fringe Components | Benefit Rate Calculation | 

DHHS Negotiation Agreement

*Part-time (PT) is <50% and Full-time (FT) is ≥50%.

Additional pay is also subject to these benefit rates.

Contact Us

Tzuyea C Yu, CPA, M.S., Cost Accounting Analyst - 303.735.6587