Our current practice evaluates benefits based on thousands of detailed rates and, with the introduction of CBI, individual employee benefits are evaluated against one of the nine possible rates planned for the Fiscal Year 20 budget and sponsored pricing planning. Composite benefit rates reduce the administrative burden of budgeting and managing sponsored rewards and reduce the risk of a lack of funds. The on-campus rate must be used for all research conducted in buildings owned or leased by the regents of the University of California. The off-campus rate should only be used if the work is performed either in facilities owned or leased by other organizations, or in a building for which rent is charged directly to the project. *From July 1, 2019, until the change, use the 2019 fiscal year pricing.CBR detailed information and calculation tools can be found at www.finance.ucla.edu/composite-benefit-rate-assessment. Please refer to the „How do I assign employees to a benefits file?“ section for assignment instructions and title code information. The CBI for fiscal years 2019/20 and 2020/21 are approved by our Agency Cognizant, the U.S. Department of Health and Human Services. Projected rates (FY21-FY24) are estimates for planning purposes only (p.B.
multi-year budgeting, contract and grant applications) and are subject to change. The rate applied to the budget often depends on the type or even location of the project being carried out. For example, there is a rate for activities that take place at a location on campus, which is a campus space owned by UCLA, and another rate for activities that take place at an off-campus location that is campus space leased by UCLA or not owned by UCLA. To ensure that sufficient funds are available to cover the costs of ancillary services, it is important to apply the appropriate composite benefit rate (CBR) when developing the budget for a sponsored project proposal. THE CBRs are adjusted in each fiscal year to compensate for any over- or under-collection of the previous year`s activities. If an inaccurate CBR is included in a sponsored project proposal, it may result that project funds must be rebudgeted from other elements for direct costs. (1) A standard increase of 2 % should be used for budgeting beyond the envisaged timetables. Please note that the planned CBRs provided on the Composite Benefit Rate website and accompanying documents are subject to change. For example, content x (CBR % x 1.02). (2) These rates do not apply to employees of the medical centre.
As of July 1, 2019, the UC San Diego campus will use Campus Planning Benefit Rates (PRRs) for all financial planning activities, including sponsored agreement budgets. The campus currently offers a composite planning rate for employees and academics. We understand that departments budgeting for research proposals use either these composite planning packages or current individual rates if known. We also know that there is variability between the services offered and the benefits actually calculated. The transition to 9 CBR will have some impact on scholarships, especially existing multi-year scholarships approved with different benefit rates than new CBR. The campus is developing a short-term mitigation plan to support existing multi-year research contracts and grants that are facing significant financial hardship due to the transition to CBI. If a project involves more than one type of work (for example. B, research and education), a uniform sentence should be applied that reflects the type of work that makes up the bulk of the project. These installation and administration cost rates are applied to a Modified Total Direct Cost (MTC) basis. MtDC includes all salaries and wages, benefits, materials and supplies, services, travel and the first $25,000 of each sub-price (sub-credit and subcontracting), regardless of the period covered by the sub-allocation or subcontract. Equipment (defined as a bodily component with a useful life of at least one year and an acquisition cost of $5,000 or more per unit), modifications and renovations, patient care costs, tuition waiver, room, scholarship and scholarship rental fees, and the portion of any prize under $25,000 are excluded from the MTDC calculation.
Please note that if the sub-prize is awarded to another UC campus, the total amount of the sub-prize will be excluded from the MTDC calculation.* If the approved future compound marginal benefit rates are higher or lower than the projected rates budgeted at the proposal stage, NPs will need to rebudget accordingly. Although negotiated with the federal government, these rates should be used in all contract, grant and subcontract proposals submitted to all non-university sponsors. Exceptions are industry-sponsored studies that meet the campus definition for clinical trials and are eligible for a special rate of 26% approved by the Office of the President of the University of California (UCOP). Exemptions from the federally negotiated question-and-answer rates have also been approved by UCOP for certain not-for-profit organizations. Please contact your C&G contact for more details. Direct costs of federal contracts and grants must be prepared in accordance with the guidelines contained in the Uniform Guidelines. For proposals to the federal government, UCLA negotiated a collective agreement on R&A costs with the U.S. Department of Health and Human Services (DHHS).
These rates are recognized by all other federal agencies. Below are the 9 UCLA employee groups and the corresponding composite benefit rate. Please use these rates to budget for contract and grant applications for FY17-18. For nonprofit sponsors, uc policy requires that full labor costs — both direct costs and Q&A costs — be requested. However, it is often the case that the proponent has a written policy that limits indirect costs. In cases where the RESEARCHER requests to reduce or waive the indirect cost rate, or where sponsorship policies limit the indirect cost rate below the rate negotiated by the UCLA federal government, please contact OCGA. Questions regarding the exemption from the question and answer fee should be directed to OCGA staff during the application preparation process. The composite benefit rate (CBR) is an average of all eligible benefits that apply to a group of employees. Each group is based on individual employee attributes that belong to a specific group. The composite benefit rate is a percentage of the employee`s gross salary based on the group of employees to which they belong. Note: (1) Tuition and tuition fees are set and administered by the UCLA Graduate Division.
(2) Equipment is defined as a single item that costs at least $5,000 and has a life expectancy of at least one year. Items that cost less than the $5,000 threshold or are consumed quickly are considered delivery items. For those items that cost less than $5,000, the question and answer costs are estimated. During the implementation of ucpath, UCLA moved on to evaluating the composite benefit rate for benefits paid by the employer. UCLA has joined a long list of leading research universities that use the CBR methodology to fund benefits. Depending on the grouping of employees, the benefits paid by the employer are pooled and calculated at a rate and not at the multiple benefit expenses calculated under the PPS. CBRs are designed to be counted using a uniform percentage method (%) on all salary components, with the exception of certain bonuses, incentives and Z payments. On May 3, 2017, the University of California and the U.S.
Department of Health and Human Services (the relevant federal audit body) entered into a new agreement on the cost rate of installation and administration (Q&A) for ucla. This agreement sets the installation and administration cost rates for the period from 1 July 2016 to 30 June 2019. It replaces the agreement of 27 April 2011. The agreement was revised on October 12, 2018 to formally approve the „CBR“ composite benefit rates. With this revision, no changes were made to the question-and-answer rates. In order to plan for this change and reduce its impact, funding will be provided after the CBI comes into effect from 1. Awarded in July 2019 for budget development and planning purposes, UC San Diego will use Campus Planning Benefit Rates (PRRs) for all financial planning activities, including sponsored contract proposal budgets. It is recommended that planning rates of return be adopted in the development of sponsored research proposals in a timely manner by July 1, 2019 to reduce the impact of the new rates on future award-winning research projects. To see the current history of our campus rates, click here. If a project involves working on and off campus, a coherent whole should usually be applied. This rate, whether on or off campus, coincides with where the majority of salary costs are spent. The use of on-campus and off-campus rates for a particular project can only be justified if the following criteria are met: It is important to refer to the collective agreement when developing your budget in order to apply the right rate.
To learn about the different rates negotiated by the federal government, please read UCLA`s most recent collective agreement. The following benefits are included in the CBR: Retirement: Matching Pension Contribution, CERB Supplemental Contribution and Faculty Summer Retreat. Taxes: OASDI, Medicare, Workers` Compensation, Unemployment Insurance, UCDI Insurance, PSBP Disability and PSBP Workers` Compensation. .
