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concomitant increase to reserves required by insurance actuaries. The Surcharge and the <br />FY05 charges are both included in the rate section. <br />• Internal Service Fund Rates for Facilities, Fleet, and Information Systems will increase by <br />approved rates for health, risk, cost of living adjustment (cola), and Central Service <br />Allocation (CSA). The M&S rate of 1% was not included in the rates established by these <br />funds, and adjustments may occur in January. <br />10/03 Financial Policies and Procedures Manual <br />Page E.4 Tab FPPM for PW <br />Budgeting_Instr.doc <br />