Fringe Benefits and F&A Costs
Fringe Benefits and F&A Costs must be included on every budget. They are actual costs that need to be recovered. Every salary must have a corresponding fringe rate. Please see RA30 and the F&A FAQ for examples of situations when full F&A is not required. In all other cases, full F&A must be budgeted.
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Gifts, Grants and Contracts (The Funding Matrix) (RA04) Facilities and Administrative (F&A) Costs (RA30) Use of Other Sponsored Activity (OSA) F&A Rate
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F&A Rate Breakdown (PROVISIONAL)
| FY25 Research Rate | On-Campus | Off-Campus |
|---|---|---|
| General Administration | 6.3% | 6.3% |
| Student Services | 0.0% | 0.0% |
| Sponsored Program Administration | 13.2% | 13.2% |
| Departmental Administration | 6.9% | 6.9% |
| Departmental Administration - Allowance | 3.6% | 3.6% |
| Subtotal | 30.0% | 30.0% |
| Administrative Cap Adjustment | 4.0% | 4.0% |
| Subtotal | 26.0% | 26.0% |
| Physical Plant | 16.9% | 0.0% |
| Interest | 1.7% | 0.0% |
| Library | 1.0% | 0.0% |
| Depreciation - Building | 8.6% | 0.0% |
| Depreciation - Equipment | 5.2% | 0.0% |
| Subtotal | 33.4% | 0.0% |
| Rate w/o Carry-Forward | 59.4% | 26.0% |
| Prior Year Carryforwards (FY19, FY21, FY22) | -0.2% | 0.0% |
| Carryforward - On Campus Capped 2023 (Estimated) | -1.2% | 0.0% |
| UCA | 0.5% | 0.0% |
| Rounding | -0.1% | 0.0% |
| Total Capped | 58.4% | 26.0% |
Fringe Benefit Breakdown (Fixed/Provisional)
| ELEMENTS | Salary I |
Grad Asst II |
Wages III |
Post Doc V |
Student Wages IV |
|---|---|---|---|---|---|
| Grad Asst Health Insurance | N/A | 12.0% | N/A | N/A | NA |
| Employee Benefits Office | 0.0% | 0.0% | 0.0% | 0.0% | NA |
| Worker's Compensation | 0.3% | 0.3% | 0.3% | 0.3% | 0.3% |
| Group Insurance | 18.6% | N/A | N/A | 18.6% | NA |
| Social Security/Medicare | 7.0% | N/A | 7.7% | 7.7% | NA |
| Retirement | 11.2% | N/A | N/A | NA | NA |
| Sabbatical Leave | 1.0% | N/A | N/A | NA | NA |
| Staff Members Grant-in-Aid | 0.3% | N/A | N/A | NA | NA |
| 38.4% | 12.3% | 8.0% | 26.6% | 0.3% | |
| FY21 and FY22 Caryforwards | 0.1% | 0.0% | 0.0% | 0.1% | 0.0% |
| (Over) Under-recovery FY 2023 | 1.4% | .6% | 0.0% | 0.5% | 0.0% |
| FY24-25 Fixed Rates | 39.9% | 12.9% | 8.0% | 27.2% | 0.3% |
Bases:
(I) All salaries excluding Graduate Assistants, Fixed Term II, and Visiting Faculty appointments not receiving fully benefits.
(II) Graduate Assistant Stipends
(III) Wages and those salaries not receiving full benefits.
(IV) Student Wages(V)
(V) Post Doctoral Scholars
Updated 07/24/2024 (djs)