FINANCIAL RESOURCES

The Composite Fringe Benefit (CBR) rate is an average of all eligible benefits applicable to an employee group. Each group is based on individual employee attributes which fall into a certain group. The composite fringe benefit rate is a percentage of the employee’s gross salary based on which employee group they fall into.

Our current practice assesses fringe benefits based on thousands of detailed rates, and with the adoption of CBRs, individual employee fringe benefits will be assessed using one of the nine possible rates. Composite Benefit rates decrease the administrative burden to budget and manage sponsored awards and decrease the risk of under-recovering funds.

For additional information please vist https://blink.ucsd.edu/finance/costing-analysis/cbrs/index.html

Departments may only assess and collect mandatory course-related fees that have been specifically approved by the Chancellor. The campus Course Materials Fees Committee is responsible for the review of new fee proposals, including proposals to adjust existing fees, and providing recommendations to the Chancellor. The Course Materials Fees Committee encourages departments to plan the submission of Course Materials Fee proposals for fall quarter implementation. The following is a required five-step review process:

1. The chair of an academic department or the director of an academic program submits a course materials fee proposal to their respective academic deans. The proposal shall contain appropriate supporting materials, as described below in the "Proposal Format" section.
2. If the academic dean concurs with the chair's proposal, he or she forwards the proposal package to the Chair of Course Materials Fees Committee through the Campus Budget Office, mail code 0936, by the end of November. Step 2a: Submit proposal to EVCAA (Adam DiProfio) for approval and endorsement. EVCAA Office will submit complete proposal to CBO.
3. The Chair of Course Material Fees Committee distributes the proposal to all committee members for review and discussion. Final committee recommendations to the Chancellor shall be made by January 15.
4. The Chancellor determines whether to authorize the fee in accordance with the May 13, 1996 delegation of authority letter by the end of January.
5. Upon receiving approval from the Chancellor, the Course Material Fees Committee will inform the department to notify the Registrar's Office of approved changes to be incorporated in the quarterly Schedule of Classes and Account Receivable System. The department is also responsible for updating the campus General Catalog via UCSD Publications by the established deadlines.

For additional information on CMSF policy and proposal form please see PPM 120-9

2019/2020 Timeline for Fee Proposal Submission

Coming soon...

Overview

General Campus PIs may submit cost-sharing requests to the Office of the Executive Vice Chancellor Academic Affairs (EVC). Requests must be submitted through their General Campus departments or ORUs and routed to the respective School Dean for departments and other non-ORUs centers or similar units, or the Vice Chancellor for Research (VCR) for ORUs.  Cost-sharing requests will only be considered for proposals that are large proposals or center grants, interdisciplinary and cross-divisional, and have the endorsement of the respective Deans or VCR. Communications to initiate a request for cost-sharing should occur ideally at least one month prior to the submission deadline. Requests will not be considered after a proposal has been submitted.

 Eligibility Requirements

• Match explicitly required by the agency in the RFP or solicitation.
• Proposals include the full, normal, campus IDC rates.
• Proposals must be submitted and managed by an Academic Affairs department, ORU or similar unit.
• Proposals deemed large will exceed $1M per year in total funding [direct cost (DC) & indirect cost (IDC)].
• Proposals deemed interdisciplinary should involve at least three faculty from at least two Schools.

Cost-Sharing Commitment

For proposals that meet all the eligibility requirements, the EVC will match cost-sharing provided by the units at a ratio of 2:3 up to a maximum of 5% of modified total direct costs (MTDC). The 2:3 ratio reflects the current IDC sharing with 20% retained by the EVC and 30% allocated to the Schools of 30%.

For proposals where a match is not required by the agency but where the granting agency guidelines indicate that a match would increase the chances of award, and that meet all other eligibility requirements, the EVC will match cost-sharing provided by the units at a ratio of 2:3 up to a maximum of 2.5% of modified total direct costs (MTDC). The 2:3 ratio reflects the current IDC sharing with 20% retained by the EVC and 30% allocated to the Schools.

The EVC match will apply only to ‘cash’ cost-sharing provided by the units. If matching support in the form of graduate student fellowships is requested it should be specifically noted and the EVC office will coordinate with the Dean of the Division of Graduate Education and Postdoctoral Affairs to address the request. “In-kind" support is also often appropriate and should be considered but would not be eligible for EVC matching.

The value of the ‘cash’ cost-sharing should also reflect unrecovered indirect costs per Uniform Guidance (UG) regulations that went into effect in December 2014: “Unrecovered indirect costs, including indirect costs on cost-sharing or matching may be included as part of cost-sharing or matching only with the prior approval of the Federal awarding agency. Unrecovered indirect cost means the difference between the amount charged to the Federal award and the amount which could have been charged to the Federal award under the non-Federal entity's approved negotiated indirect cost rate.” If mandatory cost-sharing is included in the solicitation and unrecovered IDC is not listed as appropriate, Principal Investigators (PIs) may request permission of the agency to use it. PIs may wish to include the amount as part of the proposal with an explicit request to use the unrecovered IDC as part of the match.

Equipment grants that do not generate IDC will generally continue to rely on funds provided by the EVC to the Deans for matching contributions. Only exceptional requests will be considered by the EVC's office. If the final award is reduced from that proposed in the budget, the EVC's match will be reduced proportionately. Inclusion of voluntarily committed cost sharing is prohibited in NSF proposals unless specifically required by the program solicitation.

Once the Department and PI has reviewed the Matching Funds Guidelines and confirmed that the proposal satisfies the Eligibility requirements, please complete General Campus Matching Funds Program Application Form (Word file) and route to your respective School for further approval and routing.

Other Cost-Sharing Strategies

When required cost-sharing exceeds an amount equal to 5% MTDC, and/or the EVC guidelines are not met, then it will be necessary for Investigators to seek additional support from their dean(s) and department(s), and to utilize available forms of "in-kind" matching that can be identified as project-specific and are otherwise allowable under UCSD and sponsor policies. Examples of the latter might be staffing support from departments or ORUs, use of participating faculty "startup" funding, use of departmental shared facilities, or use of available campus core facilities. Campus cost-sharing should include estimates of IDC costs that would have otherwise been provided by the Agency. Other non-UC San Diego commitments can include funds or donated equipment from external, non-federal partners or donors.

This Start-Up Loan Program provides a mechanism for a General Campus academic unit to
secure bridge funds to hire ladder-rank faculty or teaching professors in support of new
Self-Supporting Programs (SSP) that report up through the Office of the EVC.

SSP Start-Up Loan

• Academic Personnel Services
• Differential Income and ASSA
• Endowed Chairs
• Enterprise Systems Renewal
• Faculty Resources
• Hellman Fellows Program
• MOP and FRAP Staff Resources (SSO required)
• UC Path
• Strategic Academic Program Development