Personnel costs for employees who work for the center may be included in the rates. This cost includes the share of the salary & benefits of the employee multiplied by his/her FTE for effort associated with the center.
Administrative & clerical salaries for activities such as billing users and preparing the rate proposal are allowable on recharge center budgets provided they are not included in F&A costs. Costs that are common for all budgets such as purchasing supplies should not be charged to the recharge center operating budget.
For any administrative and clerical salaries included in the rates, provide the budgets from which they are paid and a short explanation of the activities that benefit of the center. In general, administrative and clerical and clerical salaries are allowable in accordance with UW Cost Accounting Standards.
Administrative and clerical salaries that were considered administrative costs in FY1991 or in the current F&A rate proposal cannot be included in recharge rates. Contact MAA if you are including administrative and clerical salaries not in previous recharge rates.
Determine the FTE that each employee spends working on the center. The methodology used to determine the FTE should be documented in the rate proposal.
If there is more than one rate, determine the FTE each employee spends on each rate through sampling employee time spent on each activity or another method. Describe the method used to assign the FTE % to each rate.
Ensure employee FTE in the payroll system matches FTE included in the proposal. Make changes to HEPPS as necessary.
Salary dollar amounts should include any anticipated raises for employees in the upcoming year, and the current benefit % should be multiplied by salary dollars to calculate the benefit amount. For open positions that will be filled in the upcoming year, salaries and benefits can be estimated by using an average salary for the position.