Estimating Budgets

Please contact Cindy Sweeley or Lou Ann Sellers [355-5103] for budget preparation.

Fringe Benefits are applicable to all University salaries and wages. Fringe benefits for graduate students are for health benefits. All full-time salaries for faculty and staff carry a fringe benefit rate based on the salary - SPECIFIC IDENTIFICATION or SI.

Please contact DER or see CGA Website for calculations on specific fringe rates

Part time staff are assessed at 7.65%. Faculty are assessed at 7.65% during the summer (Rates quoted are for 2007-08).

For multiple year proposal budgets use 7.65% for summer school AY faculty and 8% for part time employees. Graduate assistant fringe amounts should be increased by 8% each succeeding year.

Grad stipend and fringe rates for Fall 06 and beyond (xls).

FY 2007-08

Note that Indirect Costs ( 51% for FY 07-08; 52% for FY 08-09 and beyond) would NOT be charged on the grad student tuition and fees, but would be charged on stipend and fringes. [Semester = 4.5 months, AY Year = 9 month, full summer = 3 months]

The graduate assistant fringe amounts are based on the average salary for a level 2 appointment. Refer to the memo from Dan Evon for more information on graduate stipends and fringe benefits and Specific Fringe calculations.

Indirect Costs represent the University's expenses associated with running the research enterprise. The rate is established through careful review of University research related expenses and negotiation with the Dept. of Health & Human Services.

Indirect costs are calculated based on the project's Modified Total Direct Cost (MTDC). The MTDC is an adjusted figure and not always equal to the direct costs requested.

MTDCs consist of all salaries and wages, fringe benefits, materials and supplies, services, travel, and subgrants and subcontracts up to $25,000 of each subgrant or subcontract. Equipment, capital expenditures, charges for patient care and tuition remission, rental costs, scholarships, and fellowships as well as the portion of each subgrant and subcontract in excess of $25,000 shall be excluded from modified total direct costs.

The University collects indirect costs at the rate of 51.0% (predetermined) of the MTDC for on-campus research projects. A new indirect rate was negotiated in 2007 as follows:

As of July 1, 2008 - 52.0%

The 52.0% indirect rate should be used for proposal budgets that extend beyond June 30, 2008 .
If the majority of work will be done off-campus, an indirect rate of 26% can be applied. If the majority of the work is educational, 40% rate can be used [41% as of July 1, 2008]..

Click here for a copy of the Indirect Rate Agreement (pdf).

Salary Increases

Salary Increases are established by the University. Estimated salaries can be based upon a 3% annual increase to occur October 1st of each year for faculty and other full-time employees and 3% for graduate assistant stipends occurring on August 16th. These rates should be used unless the sponsor specifies salary inflation rates.

Please contact your departmental support staff or DER staff for stipend and tuition charges of other employment classifications or periods.