At Western we have two fringe benefit rates.  Faculty during the
Academic Year (same for Fiscal Year appointees like staff) are
charged full fringes.  During the Spring and/or Summer sessions,
Academic Year Faculty are charged only university's match of FICA
and state mandated retirement.  The rational is that AY Faculty
have had their health insurance, life insurance, parking sticker,
etc. spread over their AY salaries (after all no one has any idea
which if any faculty will teach during the spring or summer).
Their union agrees.  The IRS auditors and all the other auditors
have found nothing wrong with it.

Graduate Assistants are paid on grants the same way they are paid
in their departments.  WMU has a base rate, but many departments
normally pay more.  The grant paid rate would be the same as the
department pays general fund GAs.  This pay may be during the AY
or during the Spring and/or Summer.
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+  Wil B. Emmert                      +
*  Research and Sponsored Programs    *
+  Western Michigan University        +
*  301J Walwood Hall                  *
+  Kalamazoo, MI 49008                +
*  Phone:  (616) 387-8280             *
+  FAX:    (616) 387-8276             +
*  Internet:  xxxxxx@wmich.edu    *
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