In the absence of a benefits pool at my university, benefits over and
above the standard rates are proportionately charged to sponsored programs.
For example, our academic year faculty benefit rate is 26%.  If a faculty
member is devoting 20% effort to a project (and receiving 20% salary
recovery from the sponsor), and that faculty member has a dependent child
attending the university, 20% of the tuition is charged to the project in
addition to the 26%.  We have found this to be problematic in terms of
budget projection and rebudgeting during the project period, particularly
when the dollars are significant and prior approval is required.
     Any advice from schools in a similar situation would be appreciated.
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Georgia Rothacker, Rochester Institute of Technology Research Corp.,
xxxxxx@rc.rit.edu
Office of Sponsored Programs, 125 Tech Park Dr., Rochester, NY  14623-2435
Phone:  716-239-6005, Fax:   716-239-6019