Common use of TREATMENT OF FRINGE BENEFITS Clause in Contracts

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are included in the fringe benefit rate(s): FICA, WORKERS COMPENSATION, HEALTH/LIFE/DENTAL, DISABILITY INS., ANNUITANT'S INS., UNEMPLOYMENT INS., RETIREMENT PLANS, ECOPASS BUS PASS, AND TERMINATION PAY. Except for LASP employees (Professional Researcher Employee Classification only), vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. Separate charges for the cost of these absences are not made. For LASP (Professional Researcher Employee Classification only), the cost of vacation, holiday, sick leave pay, and other paid absences are included in a leave benefit rate which is applied to salaries and wages for budgeting and charging purposes for Federal projects, and are not included in direct charges for salaries and wages. Charges for salaries and wages must exclude those paid to LASP (Professional Researcher Employee Classification only) for periods when they are on vacation, holiday, or sick leave, or are otherwise absent from work. DEFINITION OF EQUIPMENT: Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000. DEFINITION OF OFF-CAMPUS Off-campus activity shall be defined as those activities which, because of location where work is performed, do not incur physical plant operations and maintenance costs. Projects partially performed off-site are apportioned between their on-site components. If 50% or more of the indirect cost rate base costs of the project are determined to be on-site, the entire project is considered on-site. If less than 50% of the indirect cost rate base costs are determined to be on-site, the entire project is considered off-site. This rate agreement updates the facilities and administrative cost rates only. This agreement updates fringe benefits only. NEXT PROPOSAL DUE DATE A fringe benefits rates proposal based on actual costs for fiscal year ending 6/30/18, will be due no later than 12/31/18.

TREATMENT OF FRINGE BENEFITS. This organization uses a The fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projectsbenefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The following fringe benefits are included in the fringe benefit rate(s): FICAHEALTH INSURANCE, SOCIAL SECURITY & MEDICARE TAXES, WORKERS COMPENSATION, HEALTH/LIFE/DENTALMEDICAL AID & INDUSTRIAL INSURANCE, DISABILITY INS.UWRP, ANNUITANT'S INS.STATE RETIREMENT, UNEMPLOYMENT INS.COMPENSATION, RETIREMENT PLANS, ECOPASS BUS PASSSEPARATION LEAVE PAYMENTS FOR CLASSIFIED & PROFESSIONAL STAFF, AND TERMINATION PAYPAID FAMILY AND MEDICAL LEAVE. Except for LASP employees (Professional Researcher Employee Classification only), vacationVacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are charged to Federal projects claimed on grants, contracts and other agreements as part of the normal charge cost for salaries and wages. Separate charges claims are not made for the cost of these absences paid absences. Beginning July 1, 2011, unused leave payments made upon separation of Classified and Professional Staff are not madeincluded in the fringe benefit rates. For LASP Beginning October 1, 1996 the Applied Physics Laboratory (Professional Researcher Employee Classification only)APL) has separate fringe benefit rates from the remainder of the University of Washington. These rates include paid absences. Therefore, the cost of charges for direct salaries and wages from APL must exclude charges for paid absences, including vacation, holidaysick leave, sick leave payholidays, and other paid absences are included in a leave benefit rate which is applied to salaries and wages for budgeting and charging purposes for Federal projects, and are not included in direct charges for salaries and wagesabsences. Charges for salaries and wages must exclude those paid to LASP (Professional Researcher Employee Classification only) for periods when they are on vacation, holiday, or sick leave, or are otherwise absent from work. DEFINITION OF EQUIPMENT: Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,0005000. DEFINITION OF ON-CAMPUS, OFF-CAMPUS AND SPECIAL RATES: DEFINITION OF OFF-CAMPUS Off-campus activity shall be defined as those activities which, because of location where work is performed, do not incur physical plant operations and maintenance costs. Projects partially performed off-site are apportioned between their on-site components. If 50% or more of the indirect cost rate base costs of the project are determined to be on-site, the entire project is considered on-site. If less than 50% of the indirect cost rate base costs are determined to be on-site, the entire project is considered off-site. This rate agreement updates the facilities and administrative cost rates only. This agreement updates fringe benefits only. NEXT PROPOSAL DUE DATE A fringe benefits rates proposal based on actual costs for fiscal year ending 6/30/18, will be due no later than 12/31/18.RATE

TREATMENT OF FRINGE BENEFITS. This organization charges the actual cost of each fringe benefit direct to Federal projects. However, it uses a fringe benefit rate which is applied to salaries and wages for both in budgeting and charging purposes for Federal projectsfringe benefit costs under project proposals. The following fringe benefits listed below are included in the fringe benefit rate(s): FICAtreated as direct costs: SOCIAL SECURITY, HEALTH/LIFE INSURANCE, WORKERS COMPENSATION, HEALTHUNEMPLOYMENT INSURANCE, RETIREMENT (STATE, TFFR, OR TIAA/LIFE/DENTALCREF), DISABILITY INS., ANNUITANT'S INS., UNEMPLOYMENT INS., RETIREMENT PLANS, ECOPASS BUS PASSINSURANCE, AND TERMINATION PAY. EMPLOYEE ASSISTANCE PROGRAM Except for LASP employees (Professional Researcher Employee Classification only)EERC Employees, vacation, holiday, sick leave pay and other paid absences absence are included inlcuded in salaries and wages and are charged to Federal federal projects as part of the normal charge for salaries and wages. Separate charges for the cost of these absences are not made. For LASP (Professional Researcher Employee Classification only)EERC employees, the cost of vacation, holiday, sick leave pay, and other paid absences (and associated other fringe benefits) are included in a leave fringe benefit rate which is applied to salaries and wages for budgeting and charging purposes for Federal projects, and are not included in direct charges for salaries and wages. Charges for salaries and wages must exclude those paid to LASP (Professional Researcher Employee Classification only) EERC employees for periods when they are on vacation, holiday, or sick leave, or are otherwise absent from work. DEFINITION OF EQUIPMENT: OFF–CAMPUS An off–campus activity is defined as that activity performed by University employees at locations other than the main campus and not using the University's operation and maintenance facilities. Activity such as short term (less than one month's duration) travel by employees to an off–campus site where office space is maintained on campus in their absence shall be considered on campus activity for the purposes of applying the indirect cost rates. Travel in excess of one month's duration will be reviewed and classified on or off campus on a case by case basis. Activity performed by other than University employees through contractual arrangements is normally considered on campus with only the first $25,000 subject to the on campus indirect cost rate. DEFINITION OF EQUIPMENT Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-–unit acquisition cost which equals or exceeds $5,000. DEFINITION OF OFF-CAMPUS Off-campus activity shall be defined as those activities which, because of location where work is performed, do not incur physical plant operations and maintenance costs. Projects partially performed off-site are apportioned between their on-site components. If 50% or more of the indirect cost rate base costs of the project are determined to be on-site, the entire project is considered on-site. If less than 50% of the indirect cost rate base costs are determined to be on-site, the entire project is considered off-site. This rate agreement updates the facilities and administrative cost rates only. This agreement updates fringe benefits only. NEXT PROPOSAL DUE DATE A request for the indirect cost rate extension has been received. A fringe benefits rates benefit proposal based on actual costs for fiscal year ending 6/30/1806/30/23, will be due no later than 12/31/18.12/31/23. This rate agreement updates the fringe benefits only. ORGANIZATION: University of North Dakota AGREEMENT DATE: 05/25/2023

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are included in the fringe benefit rate(s): FICA, WORKERS COMPENSATION, HEALTH/LIFE/DENTAL, DISABILITY INS., ANNUITANT'S INS., UNEMPLOYMENT INS., RETIREMENT PLANS, ECOPASS BUS PASS, AND TERMINATION PAY. Except for LASP employees (Professional Researcher Employee Classification only), vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. Separate charges for the cost of these absences are not made. For LASP (Professional Researcher Employee Classification only), the cost of vacation, holiday, sick leave pay, and other paid absences are included in a leave benefit rate which is applied to salaries and wages for budgeting and charging purposes for Federal projects, and are not included in direct charges for salaries and wages. Charges for salaries and wages must exclude those paid to LASP (Professional Researcher Employee Classification only) for periods when they are on vacation, holiday, or sick leave, or are otherwise absent from work. DEFINITION OF EQUIPMENT: Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000. DEFINITION OF OFF-CAMPUS Off-campus activity shall be defined as those activities which, because of location where work is performed, do not incur physical plant operations and maintenance costs. Projects partially performed off-site are apportioned between their on-site components. If 50% or more of the indirect cost rate base costs of the project are determined to be on-site, the entire project is considered on-site. If less than 50% of the indirect cost rate base costs are determined to be on-site, the entire project is considered off-site. This rate agreement updates the facilities and administrative cost rates only. This agreement updates fringe benefits rates only. NEXT PROPOSAL DUE DATE A fringe benefits rates proposal based on actual costs for fiscal year ending 6/30/186/30/20, will be due no later than 12/31/1812/31/20.

TREATMENT OF FRINGE BENEFITS. This organization charges the actual cost of each fringe benefit direct to Federal projects. However, it uses a fringe benefit rate which is applied to salaries and wages for both in budgeting and charging purposes for Federal projectsfringe benefit costs under project proposals. The following fringe benefits listed below are included in the fringe benefit rate(s): FICAtreated as direct costs: SOCIAL SECURITY, HEALTH/LIFE INSURANCE, WORKERS COMPENSATION, HEALTHUNEMPLOYMENT INSURANCE, RETIREMENT (STATE, TFFR, OR TIAA/LIFE/DENTALCREF), DISABILITY INS., ANNUITANT'S INS., UNEMPLOYMENT INS., RETIREMENT PLANS, ECOPASS BUS PASSINSURANCE, AND TERMINATION PAY. EMPLOYEE ASSISTANCE PROGRAM Except for LASP employees (Professional Researcher Employee Classification only)EERC Employees, vacation, holiday, sick leave pay and other paid absences absence are included inlcuded in salaries and wages and are charged to Federal federal projects as part of the normal charge for salaries and wages. Separate charges for the cost of these absences are not made. For LASP (Professional Researcher Employee Classification only)EERC employees, the cost of vacation, holiday, sick leave pay, and other paid absences (and associated other fringe benefits) are included in a leave fringe benefit rate which is applied to salaries and wages for budgeting and charging purposes for Federal projects, and are not included in direct charges for salaries and wages. Charges for salaries and wages must exclude those paid to LASP (Professional Researcher Employee Classification only) EERC employees for periods when they are on vacation, holiday, or sick leave, or are otherwise absent from work. DEFINITION OF EQUIPMENTOFF-CAMPUS An off-campus activity is defined as that activity performed by University employees at locations other than the main campus and not using the University's operation and maintenance facilities. Activity such as short term (less than one month's duration) travel by employees to an off-campus site where office space is maintained on campus in their absence shall be considered on campus activity for the purposes of applying the indirect cost rates. Travel in excess of one month's duration will be reviewed and classified on or off campus on a case by case basis. Activity performed by other than University employees through contractual arrangements is normally considered on campus with only the first $25,000 subject to the on campus indirect cost rate. ORGANIZATION: University of North Dakota AGREEMENT DATE: 08/01/2023 DEFINITION OF EQUIPMENT Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000. DEFINITION OF OFF-CAMPUS Off-campus activity shall be defined as those activities which, because of location where work is performed, do not incur physical plant operations and maintenance costs. Projects partially performed off-site are apportioned between their on-site components. If 50% or more The four year extension of the indirect cost rate base costs of the project are determined to be on-site, the entire project is considered on-site. If less than 50% of the indirect cost rate base costs are determined to be on-site, the entire project is considered off-site. This rate agreement updates the facilities and administrative cost rates only. This agreement updates fringe benefits onlywas granted in accordance with 2 CFR 200.414(g). NEXT PROPOSAL DUE DATE A fringe benefits rates An indirect cost proposal based on actual costs for fiscal year ending 6/30/1806/30/26, will be due no later than 12/31/18.12/31/26. A fringe benefit proposal based on actual costs for fiscal year ending 06/30/23, will be due no later than 12/31/23. ORGANIZATION: University of North Dakota AGREEMENT DATE: 08/01/2023

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are included in the fringe benefit rate(s): FICA, WORKERS COMPENSATION, HEALTH/LIFE/DENTAL, DISABILITY INS., ANNUITANT'S INS., UNEMPLOYMENT INS., RETIREMENT PLANS, ECOPASS BUS PASS, AND TERMINATION PAY. Except for LASP employees (Professional Researcher Employee Classification only), vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. Separate charges for the cost of these absences are not made. For LASP (Professional Researcher Employee Classification only), the cost of vacation, holiday, sick leave pay, and other paid absences are included in a leave benefit rate which is applied to salaries and wages for budgeting and charging purposes for Federal projects, and are not included in direct charges for salaries and wages. Charges for salaries and wages must exclude those paid to LASP (Professional Researcher Employee Classification only) for periods when they are on vacation, holiday, or sick leave, or are otherwise absent from work. DEFINITION OF EQUIPMENT: Equipment means is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and a per-unit an acquisition cost which equals of $5,000 or exceeds $5,000more per unit. DEFINITION OF OFF-CAMPUS Off-campus activity shall be defined as those activities which, because of location where work is performed, do not incur physical plant operations and maintenance costs. Projects partially performed off-site are apportioned between their on-site components. If 50% or more of the indirect cost rate base costs of the project are determined to be on-site, the entire project is considered on-site. If less than 50% of the indirect cost rate base costs are determined to be on-site, the entire project is considered off-site. This rate agreement updates the facilities and administrative cost rates only. This agreement updates fringe benefits only. NEXT PROPOSAL DUE DATE A fringe benefits rates proposal based on actual costs for fiscal year ending 6/30/186/30/15, will be due no later than 12/31/1812/31/15.

TREATMENT OF FRINGE BENEFITS. This organization charges the actual cost of each fringe benefit direct to Federal projects. However, it uses a fringe benefit rate which is applied to salaries and wages for both in budgeting and charging purposes for Federal projectsfringe benefit costs under project proposals. The following fringe benefits listed below are included in the fringe benefit rate(s): FICAtreated as direct costs: SOCIAL SECURITY, HEALTH/LIFE INSURANCE, WORKERS COMPENSATION, HEALTHUNEMPLOYMENT INSURANCE, RETIREMENT (STATE, TFFR, OR TIAA/LIFE/DENTALCREF), DISABILITY INS., ANNUITANT'S INS., UNEMPLOYMENT INS., RETIREMENT PLANS, ECOPASS BUS PASSINSURANCE, AND TERMINATION PAY. EMPLOYEE ASSISTANCE PROGRAM Except for LASP employees (Professional Researcher Employee Classification only)EERC Employees, vacation, holiday, sick leave pay and other paid absences absence are included inlcuded in salaries and wages and are charged to Federal federal projects as part of the normal charge for salaries and wages. Separate charges for the cost of these absences are not made. For LASP (Professional Researcher Employee Classification only)EERC employees, the cost of vacation, holiday, sick leave pay, and other paid absences (and associated other fringe benefits) are included in a leave fringe benefit rate which is applied to salaries and wages for budgeting and charging purposes for Federal projects, and are not included in direct charges for salaries and wages. Charges for salaries and wages must exclude those paid to LASP (Professional Researcher Employee Classification only) EERC employees for periods when they are on vacation, holiday, or sick leave, or are otherwise absent from work. DEFINITION OF EQUIPMENT: OFF-CAMPUS An off-campus activity is defined as that activity performed by University employees at locations other than the main campus and not using the University's operation and maintenance facilities. Activity such as short term (less than one month's duration) travel by employees to an off-campus site where office space is maintained on campus in their absence shall be considered on campus activity for the purposes of applying the indirect cost rates. Travel in excess of one month's duration will be reviewed and classified on or off campus on a case by case basis. Activity performed by other than University employees through contractual arrangements is normally considered on campus with only the first $25,000 subject to the on campus indirect cost rate. DEFINITION OF EQUIPMENT Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000. DEFINITION OF OFF-CAMPUS Off-campus activity shall be defined as those activities which, because of location where work is performed, do not incur physical plant operations and maintenance costs. Projects partially performed off-site are apportioned between their on-site components. If 50% or more of the indirect cost rate base costs of the project are determined to be on-site, the entire project is considered on-site. If less than 50% of the indirect cost rate base costs are determined to be on-site, the entire project is considered off-site. This rate agreement updates the facilities and administrative cost rates only. This agreement updates fringe benefits only. NEXT PROPOSAL DUE DATE A fringe benefits rates An indirect cost proposal based on actual costs for fiscal year ending 6/30/1806/30/22, will be due no later than 12/31/1812/31/22. A fringe benefit proposal based on actual costs for fiscal year ending 06/30/22, will be due no later than 12/31/22. This rate agreement updates the fringe benefits only.

TREATMENT OF FRINGE BENEFITS. This organization uses a The fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projectsbenefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The following fringe benefits are included in the fringe benefit rate(s): FICAHEALTH INSURANCE, SOCIAL SECURITY & MEDICARE TAXES, WORKERS COMPENSATION, HEALTH/LIFE/DENTALMEDICAL AID & INDUSTRIAL INSURANCE, DISABILITY INS.UWRP, ANNUITANT'S INS.STATE RETIREMENT, UNEMPLOYMENT INS.COMPENSATION, RETIREMENT PLANS, ECOPASS BUS PASSSEPARATION LEAVE PAYMENTS FOR CLASSIFIED & PROFESSIONAL STAFF, AND TERMINATION PAYPAID FAMILY AND MEDICAL LEAVE. Except for LASP employees (Professional Researcher Employee Classification only), vacationVacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are charged to Federal projects claimed on grants, contracts and other agreements as part of the normal charge cost for salaries and wages. Separate charges claims are not made for the cost of these absences paid absences. Beginning July 1, 2011, unused leave payments made upon separation of Classified and Professional Staff are not madeincluded in the fringe benefit rates. For LASP Beginning October 1, 1996 the Applied Physics Laboratory (Professional Researcher Employee Classification only)APL) has separate fringe benefit rates from the remainder of the University of Washington. These rates include paid absences. Therefore, the cost of charges for direct salaries and wages from APL must exclude charges for paid absences, including vacation, holidaysick leave, sick leave payholidays, and other paid absences are included in a leave benefit rate which is applied to salaries and wages for budgeting and charging purposes for Federal projects, and are not included in direct charges for salaries and wages. Charges for salaries and wages must exclude those paid to LASP (Professional Researcher Employee Classification only) for periods when they are on vacation, holiday, or sick leave, or are otherwise absent from workabsences. DEFINITION OF EQUIPMENT: Equipment EQUIPMENT Prior to 07/01/2016, equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $2,000. Effective 07/01/2016, equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000. DEFINITION OF ON-CAMPUS, OFF-CAMPUS OffAND SPECIAL RATES: DEFINITION OF OFF-campus activity shall be defined as those activities which, because of location where work is performed, do not incur physical plant operations and maintenance costs. Projects partially performed off-site are apportioned between their on-site components. If 50% or more of the indirect cost rate base costs of the project are determined to be on-site, the entire project is considered on-site. If less than 50% of the indirect cost rate base costs are determined to be on-site, the entire project is considered off-site. This rate agreement updates the facilities and administrative cost rates only. This agreement updates fringe benefits only. NEXT PROPOSAL DUE DATE A fringe benefits rates proposal based on actual costs for fiscal year ending 6/30/18, will be due no later than 12/31/18.CAMPUS RATE

TREATMENT OF FRINGE BENEFITS. This organization charges the actual cost of each fringe benefit direct to Federal projects. However, it uses a fringe benefit rate which is applied to salaries and wages for both in budgeting and charging purposes for Federal projectsfringe benefit costs under project proposals. The following fringe benefits listed below are included in the fringe benefit rate(s): FICAtreated as direct costs: SOCIAL SECURITY, HEALTH/LIFE INSURANCE, WORKERS COMPENSATION, HEALTHUNEMPLOYMENT INSURANCE, RETIREMENT (STATE, TFFR, OR TIAA/LIFE/DENTALCREF), DISABILITY INS., ANNUITANT'S INS., UNEMPLOYMENT INS., RETIREMENT PLANS, ECOPASS BUS PASSINSURANCE, AND TERMINATION PAY. EMPLOYEE ASSISTANCE PROGRAM Except for LASP employees (Professional Researcher Employee Classification only)EERC Employees, vacation, holiday, sick leave pay and other paid absences absence are included inlcuded in salaries and wages and are charged to Federal federal projects as part of the normal charge for salaries and wages. Separate charges for the cost of these absences are not made. For LASP (Professional Researcher Employee Classification only)EERC employees, the cost of vacation, holiday, sick leave pay, and other paid absences (and associated other fringe benefits) are included in a leave fringe benefit rate which is applied to salaries and wages for budgeting and charging purposes for Federal projects, and are not included in direct charges for salaries and wages. Charges for salaries and wages must exclude those paid to LASP (Professional Researcher Employee Classification only) EERC employees for periods when they are on vacation, holiday, or sick leave, or are otherwise absent from work. DEFINITION OF EQUIPMENT: OFF-CAMPUS An off-campus activity is defined as that activity performed by University employees at locations other than the main campus and not using the University's operation and maintenance facilities. Activity such as short term (less than one month's duration) travel by employees to an off-campus site where office space is maintained on campus in their absence shall be considered on campus activity for the purposes of applying the indirect cost rates. Travel in excess of one month's duration will be reviewed and classified on or off campus on a case by case basis. Activity performed by other than University employees through contractual arrangements is normally considered on campus with only the first $25,000 subject to the on campus indirect cost rate. DEFINITION OF EQUIPMENT Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000. DEFINITION OF OFF-CAMPUS Off-campus activity shall be defined as those activities which, because of location where work is performed, do not incur physical plant operations and maintenance costs. Projects partially performed off-site are apportioned between their on-site components. If 50% or more of the indirect cost rate base costs of the project are determined to be on-site, the entire project is considered on-site. If less than 50% of the indirect cost rate base costs are determined to be on-site, the entire project is considered off-site. This rate agreement updates the facilities and administrative cost rates only. This agreement updates fringe benefits only. NEXT PROPOSAL DUE DATE A request for the indirect cost rate extension has been received. A fringe benefits rates benefit proposal based on actual costs for fiscal year ending 6/30/1806/30/23, will be due no later than 12/31/18.12/31/23. This rate agreement updates the fringe benefits only. ORGANIZATION: University of North Dakota AGREEMENT DATE: 05/25/2023

TREATMENT OF FRINGE BENEFITS. This organization charges the actual cost of each fringe benefit direct to Federal projects. However, it uses a fringe benefit rate which is applied to salaries and wages for both in budgeting and charging purposes for Federal projectsfringe benefit costs under project proposals. The following fringe benefits listed below are included in the fringe benefit rate(s): FICAtreated as direct costs: SOCIAL SECURITY, HEALTH/LIFE INSURANCE, WORKERS COMPENSATION, HEALTHUNEMPLOYMENT INSURANCE, RETIREMENT (STATE, TFFR, OR TIAA/LIFE/DENTALCREF), DISABILITY INS., ANNUITANT'S INS., UNEMPLOYMENT INS., RETIREMENT PLANS, ECOPASS BUS PASSINSURANCE, AND TERMINATION PAY. EMPLOYEE ASSISTANCE PROGRAM Except for LASP employees (Professional Researcher Employee Classification only)EERC Employees, vacation, holiday, sick leave pay and other paid absences absence are included inlcuded in salaries and wages and are charged to Federal federal projects as part of the normal charge for salaries and wages. Separate charges for the cost of these absences are not made. For LASP (Professional Researcher Employee Classification only)EERC employees, the cost of vacation, holiday, sick leave pay, and other paid absences (and associated other fringe benefits) are included in a leave fringe benefit rate which is applied to salaries and wages for budgeting and charging purposes for Federal projects, and are not included in direct charges for salaries and wages. Charges for salaries and wages must exclude those paid to LASP (Professional Researcher Employee Classification only) EERC employees for periods when they are on vacation, holiday, or sick leave, or are otherwise absent from work. DEFINITION OF EQUIPMENTOFF-CAMPUS An off-campus activity is defined as that activity performed by University employees at locations other than the main campus and not using the University's operation and maintenance facilities. Activity such as short term (less than one month's duration) travel by employees to an off-campus site where office space is maintained on campus in their absence shall be considered on campus activity for the purposes of applying the indirect cost rates. Travel in excess of one month's duration will be reviewed and classified on or off campus on a case by case basis. Activity performed by other than University employees through contractual arrangements is normally considered on campus with only the first $25,000 subject to the on campus indirect cost rate. ORGANIZATION: University of North Dakota AGREEMENT DATE: 07/23/2024 DEFINITION OF EQUIPMENT Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000. DEFINITION OF OFF-CAMPUS Off-campus activity shall be defined as those activities which, because of location where work is performed, do not incur physical plant operations and maintenance costs. Projects partially performed off-site are apportioned between their on-site components. If 50% or more The four year extension of the indirect cost rate base costs of the project are determined to be on-site, the entire project is considered on-site. If less than 50% of the indirect cost rate base costs are determined to be on-site, the entire project is considered off-site. This rate agreement updates the facilities and administrative cost rates only. This agreement updates fringe benefits onlywas granted in accordance with 2 CFR 200.414(g). NEXT PROPOSAL DUE DATE A fringe benefits rates An indirect cost proposal based on actual costs for fiscal year ending 6/30/1806/30/26, will be due no later than 12/31/18.12/31/26. A fringe benefit proposal based on actual costs for fiscal year ending 06/30/24, will be due no later than 12/31/24. This rate agreement updates the fringe benefits only. ORGANIZATION: University of North Dakota AGREEMENT DATE: 07/23/2024