ORIGINAL

COLLEGES AND UNIVERSITIES RATE AGREEMENT

EIN: 53 - 0196584

ORGANIZATION:

The George Washington University 44983 Knoll Square, 2nd Floor Ashburn, VA 20147

DATE:05/30/2013

FILING REF.: The preceding agreement was dated 05/21/2012

The rates approved i n thi s agreement are for use on gr ants, contracts and other agreements with t he Federal Government, subject to the condi tions in Section III .

SECTION I: INDIRECT COST RATES RATE TYPES: FIXED FINAL PROV. (PROVISIONAL) PRED. (PREDETERMINED )

EFFECTIVE PERIOD

TYPE FROM TO RATE (\) LOCATION APPLICABLE TQ

PRED. 07/01/2011 06/30/2015 52.50 On-Campus Organized Research (1)

PRED. 07/01/2011 06/30/2015 26.00 Off - Campus Organized Research (1)

PRED. 07/01/2011 06/30/2015 58.50 On-Campus Organized Research ( 2)

PRED. 07/01/2011 06/30/2015 26.00 Off-Campus Organized Research ( 2)

PRED. 07/01/2011 06/30/2015 26.00 Off-Campus Special Program (A) (1&2)

PROV. 07/01/2015 Until Use same rates Amended and conditions

as those cited for fiscal year ending June 3 0 , 2015.

*BASE

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:

ORGANIZATION: The George Washington University

AGREEMENT DATE: 5/30/2013

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, student 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) Rates apply to University projects, excluding Medical Center Schools. (2) Rates apply to Medical Center Schools, which includes the School of Medicine and Health Sciences, School of Public Health and Health Services, and the School of Nursing, excluding University. (A) Special programs rates exclude all Departmental Administrative Costs other than the Deans' office.

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ORGANIZATION: The George Washington University

AGREEMENT DATE: 5/30/2013

SECTION I: FRINGE BENEFIT RATES**

TYPE

FIXED

FIXED

PROV.

FROM

7/1/2013

7/1/2013

7/1/2014

TO

6/30/2014

6/30/2014

Until amended

RATE(%) LOCATION

25.30 All

6.10 All

** DESCRIPTION OF FRINGE BENEFITS RATE BASE:

Salaries and wages.

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APPLICABLE TO

Regular Employees

Temporary & Student Employees

Use same rates and conditions as those cited for fiscal year ending June 30, 2014.

ORGANIZATION: The George Washington University

AGREEMENT DATE: 5/30/2013

SECTION II: SPECIAL REMARKS

TREATMENT OF FRINGE BENEFITS:

The fringe benefits are charged using the 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 are not made for the cost of these paid absences.

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 a project is performed off­campus, the off-campus rate will apply to the entire project.

Fringe Benefits include: FICA, Retirement, Disability Insurance, Life Insurance, Tuition Remission, Workers' Compensation, Unemployment Insurance, Health & Dental Insurance, Death Benefits, Sabbatical Leave, and Post Retirement Benefits.

Equipment means an article of nonexpendable tangible personal property having a useful life of more than one year, and an acquisition cost of $2,500 or more per unit.

** This Rate Agreement updates the Fringe Benefits Rates only. All other terms and conditions per Rate Agreement dated 05/21/2012 are to remain in effect.

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ORGANIZATION: The George Washington University

AGREEMENT DATE: 5/30/2013

SECTION III: GENERAL

A. LIMITATIONS ·

The rates i n this Agreement are subject to any statutory or admin 1stra t i ve limi tat i ons and apply to a g i ven grant, con t ract or other agreement only to the extent that funds are ava1lable. Acceptance of the ratea i s sub j ect to the following cond i t i ons: ( 1 ) Onl y costs incurred by the organization were i ncluded i n its fac i lities and admin i strat i ve cost pools as f i nally accepted: such cos ts are legal obliga t i ons of the organi zation and are allowable under the govern i ng cos t princ i ples; (2 ) The same costs that have been treated as facilit i es and admi nistrative cos ts are not claimed as di rect cos t s; (3) Similar types of costs have been accorded consistent account ing treatment; and (4 ) The informat i on provided by the organi zation wh i ch was used to establ i sh the rates i s not late r found to be mater i ally i ncomplete or i naccura te by the Federal Government. In such s ituat i ons the rate(s) would be subject to renegotiat i on at the discretion of the Federal Government.

B. ACCOVNTING CHANGES ·

This Agreement i s based on the accounting system purported by the organizat i on to be i n effect during the Agreement period. Changes to the method of account i ng for costs which affec t the amount of r e imbursement resulting from the us e of this Agreement require prior approval of the authorized representative of the cognizant agency. Such changes include, but are not limited to, changes i n the charging of a particular type of cost from facilities and adm1ni strat i ve to d i rect. Failure to obtain approval may result in cost d i sallowances.

C. FIXED RATES·

If a fixed rate i s i n this Agreement, it is based on an e s t i mate of the costs for the per i od covered by the rate. When the actual costs for this period are determi ned, an adjustment wi ll be made to a rate of a future year(s ) to compensate for the d i fference between the costs used to establish the f i xed rate and actual costs.

D. USE BY OTHER FEDERAL AGENCIES·

The r a t es i n this Agreement we r e approved in accorda nce wi t h the author i ty in Of fice of Ma nagement and Budge t Ci rcul ar A-21, and should be applied to grants, contracts and othe r agreeme nts cove red by th is Circular , s ubJ ec t to any l1mi t a t i ons i n A above. The organization may provide copies of the Agreement to other Federal Agencies to g i ve them early notificat i on of the Agreement.

E. Q.Ili£ll...:.

If any Federal contract, grant or other agreement is reimbursing fac i lities and adm1ni strative cos ts by a means othe r than the approved rate(s) i n thi s Agreement, the organizat i on s hould (1) credit such costs to the affected programs, and (2 ) apply the approved rate(s) to the appropriate base to i denti f y the proper amount of fac i l i t i es and administrat i ve cos ts allocable to these programs.

BY THE INSTITUTION: ON BEHALF OF THE FEDERAL GOVERNMENT:

The George Wa shington Un i vers i ty DEPARTMENT OF HEALTH AND HUMAN SERVI CES

''"'''""'~ ....,

(SIGNATURE)

Louis H. Katz Darryl W. Mayes

(NAME) Execut1ve V1ce Pres1dent & I reasurer (NAME)

Deputy Director , Di v i s ion o f Cos t Al l ee t ion

(TI TLE) (TI TLE )

5 / 3 0/2013

(DATE ) (DATE) 044 1

HHS REPRESENTATIVE: Phat Chau

Telephone: (3 0 1 ) 492 - 48 55

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