[Code of Federal Regulations] [Title 5, Volume 2] [Revised as of January 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 5CFR841.406] [Page 264] TITLE 5--ADMINISTRATIVE PERSONNEL CHAPTER I--OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) PART 841_FEDERAL EMPLOYEES RETIREMENT SYSTEM_GENERAL ADMINISTRATION --Table of Contents Subpart D_Government Costs Sec. 841.406 Determination of normal cost percentages. (a) OPM will determine the Government-wide normal cost percentage for each category of employees. These normal cost percentages will be used by all agencies that have not been granted a single agency rate under Sec. 841.412. (b) Each normal cost percentage will be rounded to the nearest one- tenth of a percent.