How is the F&A rate determined?
• The complicated procedure for calculating F&A costs is prescribed for all universities by the federal Office of Management and Budget (OMB). • The U.S. Department of Health and Human Services is the agency that audits this process for Sacramento State, and it is with DHHS that UEI negotiates and signs the F&A rate agreement. • Sacramento State and UEI work together to determine what the University’s F&A costs are, and to present Sacramento State’s rate proposal to the federal government.