APPENDIX F
FY 2007 CURRENT COST RATES EFFECTIVE OCTOBER 1, 2006
(Gaithersburg and Boulder)
1. Leave Surcharge (applied to employee's salary spent in work status)
20.0% - Changed from 18.0%
2. Personnel Benefits Rate (applied to all labor and leave charged to projects)
25.5% - Changed from 24.7%
3. Institutional Support Rate (applied to total labor, leave, and personnel benefits charged to projects)
49.0% - Changed from 50.0%
4. Building Depreciation Surcharge (applied to total labor, leave, and personnel benefits in reimbursable projects)
7.8% - Changed from 5.9%
5. Calibration Program Surcharges
Calibration Program Operations Surcharge
Fixed-fee - 16.0% of division cost per test (maximum
surcharge - $1,600 on tests costing $10,000 or more)
Service Development Support Surcharge
Fixed-fee and at cost - 28.0% of division cost per
test
6. Contingency Surcharge on Calibrations
5.0% minimum - No change
The 5.0% contingency surcharge is a minimum rate
and may be increased by the organizational unit if deemed necessary.
7. Equipment Amortization Surcharge
2.6% - Changed from 2.1%
8. Storeroom Surcharge
3.0% - No change
9. Contract/Grant Surcharge (applied to all object class 25 and object class 41-19)
3.0% - No change
The rates are evaluated and changed as necessary throughout the year
to ensure that actual costs are covered.