|
Indirect Cost Rates * |
|||||
|
|
EFFECTIVE PERIOD |
|
|||
|
TYPE |
FROM |
TO |
RATE (%) |
LOCATIONS |
APPLICABLE TO |
|
|
|
|
|
|
|
|
PRED. |
7/1/03 |
6/30/04 |
47.0 |
ON-CAMPUS |
RESEARCH |
|
PRED. |
7/1/03 |
6/30/04 |
26.0 |
OFF-CAMPUS |
RESEARCH |
|
PRED. |
7/1/04 |
6/30/05 |
48.0 |
ON-CAMPUS |
RESEARCH |
|
PRED. |
7/1/04 |
6/30/05 |
26.0 |
OFF-CAMPUS |
RESEARCH |
|
PRED. |
7/1/05 |
6/30/07 |
48.5 |
ON-CAMPUS |
RESEARCH |
|
PRED. |
7/1/05 |
6/30/07 |
26.0 |
OFF-CAMPUS |
RESEARCH |
|
PRED. |
7/1/03 |
6/30/04 |
56.7 |
ON-CAMPUS |
INSTRUCTION |
|
PRED. |
7/1/03 |
6/30/04 |
26.0 |
OFF-CAMPUS |
INSTRUCTION |
|
PRED. |
7/1/04 |
6/30/07 |
53.0 |
ON-CAMPUS |
INSTRUCTION |
|
PRED. |
7/1/04 |
6/30/07 |
26.0 |
OFF-CAMPUS |
INSTRUCTION |
|
PRED. |
7/1/03 |
6/30/04 |
27.9 |
ON-CAMPUS |
OTH. SPONSORED PROG. |
|
PRED. |
7/1/03 |
6/30/04 |
21.8 |
OFF-CAMPUS |
OTH. SPONSORED PROG. |
|
PRED. |
7/1/04 |
6/30/07 |
32.0 |
ON-CAMPUS |
OTH. SPONSORED PROG. |
|
PRED. |
7/1/04 |
6/30/07 |
26.0 |
OFF-CAMPUS |
OTH. SPONSORED PROG. |
|
PROV. |
7/1/08 |
UNTIL AMENDED |
Use same rates and conditions as those cited for fiscal year ending June 30, 2007. |
||
|
|
|||||
|
RATE TYPES: FIXED, FINAL, PROV. (PROVISIONAL), PRED. (PREDETERMINED) |
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|
*BASE: Modified total direct costs
consisting of all salaries and wages, fringe benefits, materials, supplies,
services, travel, 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. |
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|
Fringe Benefit Rates * |
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|
|
EFFECTIVE PERIOD |
|
|||
|
TYPE |
FROM |
TO |
RATE (%) |
LOCATIONS |
APPLICABLE TO |
|
|
|
|
|
|
|
|
FIXED |
7/1/03 |
6/30/04 |
8.1 |
ALL |
Non-Faculty Temp.** |
|
FIXED |
7/1/03 |
6/30/04 |
36.7 |
ALL |
All Other Employees |
|
FIXED |
7/1/04 |
6/30/05 |
8.7 |
ALL |
Non-Faculty Temp. ** |
|
FIXED |
7/1/04 |
6/30/05 |
40.9 |
ALL |
All Other Employees |
|
PROV |
7/1/05 |
UNTIL AMENDED |
8.2 |
ALL |
Non-Faculty Temp. ** |
|
PROV |
7/1/05 |
UNTIL AMENDED |
40.7 |
ALL |
All Other Employees |
|
PROV |
7/1/06 |
UNTIL AMENDED |
Use same rates and conditions as those cited for fiscal year ending June 30, 2006. |
||
|
|
|||||
|
RATE TYPES: FIXED, FINAL, PROV. (PROVISIONAL), PRED. (PREDETERMINED) |
|||||
|
*BASE: All salaries and wages. ** Applied to non-faculty
personnel who are/will be employed for less than 5 months. |
|||||
|
Composition of
Employee Fringe Benefit Rates FY 2005 (7/l/04 - 6/30/05) |
||
|
|
Percentage of Salary/Wage Base |
|
|
Non-Faculty Temporary |
All Other Employees |
|
|
Health Insurance |
|
20.2 % |
|
TIAA/CREF |
|
9.36 % |
|
Social Security |
7.65 % |
7.65 % |
|
Sabbaticals |
|
1.19 % |
|
Workers’ Compensation |
0.935 % |
0.7 % |
|
Employee Tuition Waivers |
|
0.5 % |
|
Long Term Disability |
|
0.4 % |
|
Life Insurance |
|
0.2 % |
|
Dental Insurance |
|
0.2 % |
|
Accrued Vacation |
|
0.3 % |
|
Unemployment |
0.115 % |
0.1 % |
|
Federal Retirement |
|
0.1 % |
|
|
||
|
TOTAL EMPLOYEE BENEFIT RATE: |
8.7 % |
40.9 % |
|
Composition of
Employee Fringe Benefit Rates FY 2006 (7/l/05 - 6/30/06) |
||
|
|
Percentage of Salary/Wage Base |
|
|
Non-Faculty Temporary |
All Other Employees |
|
|
Health Insurance |
|
20.510 % |
|
TIAA/CREF |
|
9.230 % |
|
Social Security |
7.650 % |
7.650 % |
|
Sabbaticals |
|
1.240 % |
|
Workers’ Compensation |
0.614 % |
0.440 % |
|
Employee Tuition Waivers |
|
0.350 % |
|
Long Term Disability |
|
0.370 % |
|
Life Insurance |
|
0.090 % |
|
Dental Insurance |
|
0.130% |
|
Accrued Vacation |
|
0.600 % |
|
Federal Retirement |
|
0.060 % |
|
Unemployment |
0.136 % |
0.100 % |
|
Retirees |
|
0.020 % |
|
State Retirement |
|
0.010 % |
|
|
||
|
TOTAL EMPLOYEE BENEFIT RATE: |
8.400 % |
40.800 % |
|
Composition
of Indirect Cost Rates Fiscal Years 2003 – 2007 |
||
|
|
||
|
RESEARCH (July 1, 2003 – June 30, 2004) |
|
|
|
RATE COMPONENTS |
ON-CAMPUS |
OFF-CAMPUS |
|
Buildings & Improvements Depreciation |
1.86 % |
|
|
Equipment Depreciation |
1.23 % |
|
|
Operations and Maintenance |
16.77 % |
|
|
Interest |
0.02 % |
|
|
Library |
1.13 % |
|
|
Administration |
26.00 % |
26.00 % |
|
TOTAL INDIRECT COST RATE: |
47.00 % |
26.00 % |
|
|
||
|
RESEARCH (July 1, 2004 - June 30, 2005) |
|
|
|
RATE COMPONENTS |
ON-CAMPUS |
OFF-CAMPUS |
|
Buildings & Improvements Depreciation |
1.99% |
|
|
Equipment Depreciation |
1.73% |
|
|
Operations and Maintenance |
15.49% |
|
|
Interest |
0.74% |
|
|
Library |
2.04% |
|
|
Administration |
26.0% |
26.0% |
|
TOTAL INDIRECT COST RATE: |
48.00 % |
26.00 % |
|
|
||
|
RESEARCH (July 1, 2005 - June 30, 2007) |
|
|
|
RATE COMPONENTS |
ON-CAMPUS |
OFF-CAMPUS |
|
Buildings & Improvements Depreciation |
1.99% |
|
|
Equipment Depreciation |
1.73% |
|
|
Operations and Maintenance |
15.99% |
|
|
Interest |
0.74% |
|
|
Library |
2.04% |
|
|
Administration |
26.0% |
26.0% |
|
TOTAL INDIRECT COST RATE: |
48.50 % |
26.00 % |
|
|
||
|
INSTRUCTION (July 1, 2003 – June 30, 2004) |
|
|
|
RATE COMPONENTS |
ON-CAMPUS | |