边缘率
The university has negotiated a Consolidated 边缘率 (CFR) with the federal government which will be used for all university accounts. These rates will be renegotiated annually.
Information including specific employee classes for each rate and updated rates as they are changed are located on the 预算办公室网站.
U of I uses three rates developed under the requirements of the U.S. Office of Management and Budget 圆一个21 and the Code of Federal 规定 2 CFR 200 (统一指导). Each rate is calculated by the development of a pool of fringe benefits (numerator) and of a salary base (denominator). The pool consists of U of I’s cost of fringe benefits provided to each employee grouping.
Leave accrual and usage are not included in the employee benefit rates and will be charged separately, 终身假除外. When the pool is divided by the employees' group salary base, the CFR is developed. This rate represents the percentage that will be assessed against the employee’s salary, and this amount will post to the same department account to which the individual employee's salary posts.
- The CFR to applicable to all salary expenses for employees.
- It is not possible to mix the charging practice of actual costs and using fringe benefit rates.
- The CFR will be applied to all employees who are eligible for benefits regardless of whether or not they accept the benefit, and regardless of which benefits options they elect.
- The CFR includes a small percentage to create a pool of funds to pay annual leave payouts that occur when employees leave U of I employment (terminal leave).
- Provide consistent accumulation and allocation of fringe benefits expenses to all functional activities as required by Cost Accounting Standards
- Improve the budgeting process for all U of I funds and standardize benefit costs across employee groups
- Simplify the accounting for fringe benefits expenses (fixed rate with carry-forward)