TREATMENT OF PAID ABSENCES. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the cost of these paid absences.
TREATMENT OF PAID ABSENCES. Vacation, holiday, sick leave pay and other absences are included in salaries and wages and are claimed on grants, contracts, and other agreements as a part of the normal costs for salaries and wages. Separate claims for the costs of these paid absences are not made. BY THE STATE/LOCALITY: BY THE COGNIZANT AGENCY ON BEHALF OF THE FEDERAL GOVERNMENT: State of Connecticut Department of Health & Human Services (State/Locality) (Agency) Xxxxx Xxxxx Xxxxxx X. Xxxxxxxx (Name) (Name) State Comptroller Director/Div. Of Cost Allocation (Title) (Title) November 4, 2009 November 2, 2009 (Date) (Date) HHS Representative: Xxxx Xxx
TREATMENT OF PAID ABSENCES. Except for CEMML & CHNP employees, 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 CEMML & CHNP employees, 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 CEMML & CNHP employees for periods when they are on vacation, holiday, or sick leave, or are otherwise absent from work. DEFINITION OF OFF-CAMPUS For projects which include activities conducted at both on- and off-campus sites, the following criteria will determine costs to be allocated as off- campus: Must extend over a period of more than 120 consecutive days (or the duration of the project, if less than 120 days) at the off-campus site. DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. NEXT PROPOSAL DUE DATES
TREATMENT OF PAID ABSENCES. Vacation leave costs are charged on the accrual basis of accounting as an assessment to payroll. All other leave costs, including sick, holiday, and other leave costs (e.g., jury duty) are charged on the cash basis of accounting. Leave costs other than vacation are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made. Leave costs are allocated to direct and/or indirect objectives on a prorated basis consistent with the allocation of the employee's salary and wages. Sabbatical leave costs are not charged to sponsored agreements. OFF–CAMPUS DEFINITION: The off–campus rate is applicable to those projects conducted at facilities not owned or leased by the University. However, if the project is conducted in leased space and lease costs are directly charged to the project, then the off–campus rate must be used. PROJECTS CONDUCTED ENTIRELY/PARTIALLY ON–CAMPUS OR OFF–CAMPUS: Projects conducted entirely on–campus or entirely off–campus will be applied the on–campus or off– campus rate respectively. If the project involves work at both on–campus and off–campus sites, either the on–campus or off– campus rate generally should be applied, consistent with where the majority of the work is to be performed. Salary cost is generally accepted as a measure of work performed in terms of the total project. USE OF BOTH ON–CAMPUS AND OFF–CAMPUS RATES The use of both on–campus and off–campus rates for a given project may be justified if both of the respective rates can clearly be identified with a significant portion of salaries and wages of the project. For purposes of this provision, significant is defined as approximately 25% or more of the total costs and a project's total salary and wage costs exceed $250,000. 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. OTHER SPECIAL RATES These rates apply only to the facility or program to which they are identified. If any additional special rates become necessary the establishment of such rates should be coordinated through the cognizant negotiation agency. NEXT PROPOSAL DUE DATE A proposal based on actual costs for fiscal year ending 6/30/2025 will be due no later than 12/31/2025.
TREATMENT OF PAID ABSENCES. The costs of vacation, holiday, sick leave pay and other paid absences are included in the organization's fringe benefit rate and are not included in the direct cost of salaries and wages. Claims for direct salaries and wages must exclude those amounts paid or accrued to employees for periods when they are on vacation, holiday, sick leave or are otherwise absent from work. OFF-CAMPUS DEFINITION: For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s) the off-campus rate will apply. Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-campus, the off-campus rate will apply to the entire project. In addition, the off-campus rate will also be applicable to all other activities performed in remote locations that are outside of Miami, FL. Fringe Benefit Details: College of Medicine Faculty Fringe Benefits include Social Security Matching , Medicare Tax Expense- Employer, State Retirement, DROP Retirement DP Plan, FICA Savings, Vacation Pay-12 Mo Faculty-COM , State Health –Employer, State Life – Employer, Parental Leave, and Waivers for Fundable FTEs Exempt. Professional and Faculty Fringe Benefits include Social Security Matching, Social Security Matching, Overtime, Medicare Tax Expense – Employer, State Retirement, DROP Retirement DP Plan, Sick Payout- Exec & A & P, Sick Payout-9 Mo Faculty, Sick Payout-12 Mo Faculty, Vacation Payout-Exec & A & P, Vacation Payout-9 Mo Faculty, Vacation Payout-12 Mo Faculty, FICA Savings, State Health –Employer, State Life – Employer, State Disability – Employer, Worker's Compensation - Claims Paid, Unemployment Compensation - Claims Paid, Waivers for Fundable FTEs Exempt, Parental Leave, Sabbatical Leave, and Medical Leave. Staff Fringe Benefits include Social Security Matching, Medicare Tax Expense – Employer, State Retirement, DROP Retirement DP Plan, Sick Payout-USPS, Vacation Payout-USPS, FICA Savings, State Health –Employer, and State Life – Employer, Worker's Compensation - Claims Paid, Unemployment Compensation - Claims Paid and Waivers for Fundable FTEs Exem, Parental Leave and Medical Leave. Overtime Fringe Benefits include Social Security Matching Overtime, Medicare Tax Expense – Overtime, and State Retirement.
TREATMENT OF PAID ABSENCES. Except for CEMML & CHNP employees, 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 CEMML & CHNP employees, the cost of vacation, holiday, sick leave pay, and other paid absences are included in a leave benefit rate which is applied to the total of salaries and wages plus appropriate fringe benefits 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 CEMML & CNHP employees for periods when they are on vacation, holiday, or sick leave, or are otherwise absent from work. DEFINITION OF OFF-CAMPUS For projects which include activities conducted at both on- and off-campus sites, the following criteria will determine costs to be allocated as off- campus: Must extend over a period of more than 120 consecutive days (or the duration of the project, if less than 120 days) at the off-campus site. 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. NEXT PROPOSAL DUE DATES A fringe benefit rates proposal based on actual costs for fiscal year ended 06/30/19, will be due by 12/31/19.
TREATMENT OF PAID ABSENCES. Sick leave, holiday, and other paid absences are included in salaries and wages and are claimed on contracts, (and other agreements) as part of the normal cost for salaries and wages. ________________________________________________________________________
TREATMENT OF PAID ABSENCES. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the cost of these paid absences. FRINGE BENEFITS: FICA Retirement Disability Insurance Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Per 2 CFR 200.414(g) - A rate extension has been granted. Next Proposal Due Your next proposal based on actual costs for the fiscal year ending 06/30/2022 is due in our office by 12/31/2022.
