COLLEGES AND UNIVERSITIES RATE AGREEMENT

EIN #: 1866004791F1 DATE: October 25, 2005

INSTITUTION: FILING REF.: The preceding

Northern Arizona University Agreement was dated

P.O. Box 4069 December 18, 2002

Flagstaff AZ 86011-4070

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.

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SECTION I: FACILITIES AND ADMINISTRATIVE COST RATES*

RATE TYPES: FIXED FINAL PROV.(PROVISIONAL) PRED.(PREDDETERMINED)

EFFECTIVE PERIOD

TYPE FROM TO RATE(%) LOCATIONS APPLICABLE TO

PRED. 07/01/05 06/30/06 46.0 On-Campus Organized Research

PRED. 07/01/05 06/30/06 26.0 Off-Campus Organized Research

PRED. 07/01/05 06/30/06 51.2 On-Campus Instruction

PRED. 07/01/05 06/30/06 26.0 Off-Campus Instruction

PRED. 07/01/05 06/30/06 28.5 On-Campus Other Spon Act

PRED. 07/01/05 06/30/06 26.0 Off-Campus Other Spon Act

PRED. 07/01/06 06/30/08 48.0 On-Campus Organized Research

PRED. 07/01/06 06/30/08 26.0 Off-Campus Organized Research

PRED. 07/01/05 06/30/08 51.2 On-Campus Instruction

PRED. 07/01/06 06/30/08 26.0 Off-Campus Instruction

PRED. 07/01/06 06/30/08 28.5 On-Campus Other Spon Act

PRED. 07/01/06 06/30/08 26.0 Off-Campus Other Spon Act

PROV. 07/01/08 UNTIL AMENDED Use same rates and conditions as those cited

for fiscal year ending June 30, 2008.

*BASE

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, 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.

INSTITUTION:

Northern Arizona University

AGREEMENT DATE: October 25, 2005

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SECTION II: SPECIAL REMARKS__________________________________________________

TREATMENT OF FRINGE BENEFITS:

This organization charges the actual cost of each fringe benefit direct to Federal projects. However, it uses a fringe benefit rate which is applied to salaries and wages in budgeting fringe benefit costs under project proposals. The fringe benefits listed below are treated as direct costs.

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 for the costs of these paid absences are not made.

OFF-CAMPUS DEFINITION AND APPLICATION

The off-campus rate is applicable to those projects conducted in facilities not owned or leased by the University. However, if the project is conducted in leased space and lease costs are directly charged to the project, then the off-campus rate must be used. A project is considered off-campus if more than 50% of its salaries and wages are incurred at an off-campus facility. If a project is determined to be off-campus, it shall be considered wholly off-campus. Separate on and off-campus rates will not be used for a single project.

DEFINITION OF EQUIPMENT

Equipment is defined as tangible nonexpendable personal property having a useful life of more than one year and in acquisition cost of $2,500 or more per unit.

The following fringe benefits are treated as direct costs:

FICA, HEALTH INSURANCE, PENSION PLAN, UNEMPOLYMENT INSURANCE AND WORKES COMPENSATION.

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