Ron, the University of Wisconsin sets fringe benefit rates for each class of
employee each year.  We budget the latest rate in our grant proposals.  If the
rate goes up the next year--during the budget period--we have to find the funds
somewhere else in the budget.  If the rate goes down, we have a little bonus to
play with.  For awhile I was budgeting for an additional one percent per year in
multi-year budgets, expecting it to continue to rise.  I don't do that now; our
rates declined this year by 4%.

Bill Campbell
Director, Grants & Research
University of Wisconsin-River Falls