At University of Alaska, we develop leave and staff benefit rates with different
rates for each different homogenous type of employee class based on type of
benefits received.   This rates are calculated and approved as fixed with
carryforward rates by our cognizant agency annually.   In essence, we operate
our fringe benefit pools as recharge center and we have never had a problem.  We
work hard to develop our estimates for both wages and benefit costs, but it has
been a challenge in this period of escalating health care costs resulting in
some significant under recovery's that have been rolled forward into future
rates.  Sponsored project proposals are submitted with anticipated benefit rates
based on our proposed or estimated rates, but then we charge the actual
negotiated rates during the project period.

Ginger Baker

"Farnsworth, Franci" wrote:

> Is there a "best practices" standard for charging fringe benefits to
> sponsored projects?    Our practice in the past has been to charge sponsors
> for fringe benefits using the rates that were in effect at the time the
> budget was developed, which results in a multitude of FB rates in use at any
> given time.  A much simpler practice would be to use the rates in effect at
> the time that the salary expense is incurred.      I'd be glad to post the
> results of this quick survey to the list -- what method does your
> institution use for charging fringe benefits to grants?
>
> Frances Vinal Farnsworth
> Coordinator of Sponsored Research
> Munford House
> Middlebury College
> Middlebury, VT 05753
>
> Tel:  802-443-5889
> Fax:  802-443-2081
> Email:  xxxxxx@middlebury.edu
> Web:  http://www.middlebury.edu/~grants/
>
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--

Ginger Baker
Manager
Statewide Office of Cost Analysis

University of Alaska
Statewide Systems Office
910 Yukon Drive, Suite 209C
P.O. Box 756540
Fairbanks, AK 99775-6540

Email: xxxxxx@alaska.edu
Telephone: (907) 474-6496
Fax:   (907) 474-5167

http://www.alaska.edu/cost-analysis/

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 Instructions on how to use the RESADM-L Mailing List, including
 subscription information and a web-searchable archive, are available
 via our web site at http://www.hrinet.org (click on "Listserv Lists")
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