Budgeting and Costing Guide
For more detailed descriptions of each main budget category, please refer to the Proposal Preparation Guidelines.
Pre-Award questions? Contact preaward@uconn.edu.
Salaries and Fringe Benefits
- A 5% annual increase should be applied to personnel salary projections for future budget years.
- The fringe benefit rates provided below are consistent with the current Cost/Indirect Cost Rate Agreement and negotiations with the Department of Health and Human Services, and the University’s standard projected fringe benefit increases for future budget years.
Current Fringe Benefit Rates and Projections (%)
| Description | FY13 | FY14 | FY15† | FY16* | FY17* | FY18* | ||
|---|---|---|---|---|---|---|---|---|
| Faculty | 41.90 | 34.40 | 35.30 | 37.00 | 38.00 | 39.00 | ||
| Professional/Classified | 51.50 | 43.50 | 44.50 | 46.00 | 47.00 | 48.00 | ||
| Special payroll with Retirement(1) | 23.30 | 20.10 | 21.30 | 23.00 | 24.00 | 25.00 | ||
| Special Payroll without Retirement(2) | 6.70 | 7.00 | 7.00 | 8.00 | 9.00 | 10.00 | ||
| Post Docs | 19.50 | 20.00 | 18.30 | 20.00 | 21.00 | 22.00 | ||
| Graduate Assistant, Acad. Year(3) | 19.50 | 20.00 | 18.30 | 20.00 | 21.00 | 22.00 | ||
| Foreign Scholar | 19.50 | 20.00 | 18.30 | 20.00 | 21.00 | 22.00 | ||
| Student Labor | 5.10 | 6.30 | 5.10 | 7.00 | 8.00 | 9.00 | ||
| † FY15 Rates are provisional and subject to change. Rates are preliminary and for budget purposes only. 1. Examples: Summer faculty, other state agency employees 2. Examples: State retirees, summer grad students 3. Rates refer to grant funding sources only. See the budget website for non-grant rates. * FY16 - FY18 rates shown are projected estimates for budgeting purposes only. |
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Graduate Assistant Stipends, Fees, and Tuition
A full time graduate assistant devotes one-half time to studies (approximately 20 hours per week) and one half-time to graduate assistant duties. During the summer, graduate assistants are put on special payroll and can work 40 hours per week. The summer stipend, below, utilizes the published rates and can be used as a tool for budgeting summer salary. The department sets the pay rates for summer employment. Refer to the Graduate School web site for additional information regarding graduate assistants.
Graduate Assistant Stipends
Estimates for Proposal Development Only†
| Calendar Year 50% (20 Hrs) | Academic Year 50% (20 Hrs) | Summer (40 Hrs) One Month |
Summer (20 Hrs) Three Months |
Summer (40 Hrs) Three Months |
Bi-Weekly Pay Periods | |
|---|---|---|---|---|---|---|
| Stipends for Academic Year August 2012 – May 2013 | ||||||
| LEVEL I | $25,845 | $19,384 | $3,976 | $6,461 | $12,923 | $994.04 |
| LEVEL II | $27,195 | $20,396 | $4,184 | $6,799 | $13,598 | $1,045.97 |
| LEVEL III | $30,235 | $22,676 | $4,652 | $7,559 | $15,118 | $1,162.89 |
| Stipends for Academic Year August 2013 – May 2014 | ||||||
| LEVEL I | $26,879 | $20,159 | $4,135 | $6,720 | $13,440 | $1,033.81 |
| LEVEL II | $28,283 | $21,212 | $4,351 | $7,071 | $14,142 | $1,087.82 |
| LEVEL III | $31,444 | $23,583 | $4,838 | $7,861 | $15,722 | $1,209.38 | Stipends for Academic Year August 2014 – May 2015 (5% projected increase) |
| LEVEL I | $28,223 | $21,167 | $4,342 | $7,056 | $14,111 | $1,085.50 |
| LEVEL II | $29,697 | $22,273 | $4,569 | $7,424 | $14,849 | $1,142.21 |
| LEVEL III | $33,016 | $24,762 | $5,079 | $8,254 | $16,508 | $1,269.85 |
| Stipends for Academic Year August 2015 – May 2016 (5% projected increase) | ||||||
| LEVEL I | $29,634 | $22,226 | $4,559 | $7,409 | $14,817 | $1,139.77 |
| LEVEL II | $31,182 | $23,387 | $4,797 | $7,796 | $15,591 | $1,199.32 |
| LEVEL III | $34,667 | $26,000 | $5,333 | $8,667 | $17,334 | $1,333.35 |
Graduate Assistant Stipend Level Description:
- LEVEL I – Graduate assistant with at least a baccalaureate degree.
- LEVEL II – Experienced graduate assistant with at least the master’s degree or its equivalent in the field of graduate study. (Equivalency consists of 24 credits of appropriate course work beyond the baccalaureate, together with admission to a Ph.D. Program).
- LEVEL III – For student with experience as graduate assistants who have at least the master’s degree or its equivalent and who have passed the general examination for the Ph.D.
† Please refer to the Payroll Department website for updated stipend information.
Graduate School Fees and Tuition
The schedule of fees contained in this section is comprehensive and is expected to prevail during the 2013-2014 academic year, but the Board of Trustees and the Board of Governors for Higher Education reserve the right, at any time, to authorize changes in fees and to establish new fees applicable to all currently enrolled students.
The fees and tuition for the 2013-2014 academic year are located at: http://www.bursar.uconn.edu/tuit_grad_20132014.html.
OSP's tuition calculator has been developed to assist with budgeting tuition.
Actual Semester Dates
- 2013 – 2014
- Full Academic Year: 08/23/13-05/22/14; 19.5 Pay Periods x Bi-Weekly $ = Offer Amt.
- Fall Semester: 08/23/13-01/07/14; 9.8 Pay Periods x Bi-Weekly $ = Offer Amt.
- Spring Semester: 01/07/14-05/22/14; 9.8 Pay Periods x Bi-Weekly $ = Offer Amt.
- Spring Continuation: 01/08/14-05/22/14; 9.7 Pay Periods x Bi-Weekly $ = Offer Amt.
- The 12-Month Stipend is not to be used in the offer letter.
- You cannot arrive at the full academic year stipend by doubling the stipend paid for one semester.
- Summer Stipend based on continuation dates 6.5 pay periods.
Post-Doctoral Stipends
- Below are the current National Research Service Award (NRSA) Post Doctoral stipend levels that should be taken into consideration when preparing your proposal budget. These stipend levels must be used when applying to the NIH for support. Stipend levels can also be found on the NIH website.
- To be consistent with University policies and practices, proposal budgets for support sources other than the NIH should use no less than the minimum stipend level below (unless a lower amount is mandated by a particular sponsor). Use of the stipend level which is consistent with the intended postdoctoral years of experience is recommended.
Post-Doctoral Stipend Levels
| Years of Experience | Stipend |
|---|---|
| 0 | $39,264 |
| 1 | $41,364 |
| 2 | $44,340 |
| 3 | $46,092 |
| 4 | $47,820 |
| 5 | $49,884 |
| 6 | $51,582 |
| 7+ | $54,180 |
Student Labor Pay Scale
Student Labor and Work-Study are paid based on an established pay scale determined by the office of Student Employment. The rate of pay for a position is based on the skills and level of experience required for the position, regardless of whether earnings are paid through the work-study or student labor payrolls. The pay rate is determined by the hiring supervisor and is subject to approval by the student employment staff in the Office of Student Financial Aid Services.
Student Labor/Work Study Pay Scale (Effective January 2010)
| Class | Requirement | Pay Rate |
|---|---|---|
| I | The position does not require a specific degree of skill or prior work experience. | $8.25 |
| II | The position requires a reasonable degree of skill, prior experience and a fair amount of responsibility. | $8.40 – $9.60 |
| III | The position requires a high degree of skill and entails an extensive amount of responsibility. | $9.65 – $11.60 |
| IV | The position requires advanced skill, market/environmental demand, knowledge and/or training in a scientific, academic or specialized study. | $11.65 – $26.95 |
NIH Salary Cap
Effective January 20, 2012, the NIH salary limitation for Executive Level 2 was held at $179,700. For additional information, please refer to NIH Notice: NOT-OD-12-035.
Facilities and Administrative (F&A) Costs (Indirect Costs)
Federal & Corporate Rate
| Rate Base* | 7/1/09 - 6/30/11 | 7/1/11 - 6/30/12 | 7/1/12 - 6/30/13 | 7/1/13 - 6/30/14 | 7/1/14 - 6/30/15 | ||
|---|---|---|---|---|---|---|---|
| Research | |||||||
| On Campus | MTDC | 53.0% | 57.0% | 57.0% | 58.0% | 58.0% | |
| Off Campus(2) | MTDC | 26.0% | 26.0% | 26.0% | 26.0% | 26.0% | |
| Instruction | |||||||
| On Campus | MTDC | 60.0% | 63.0% | 63.0% | 63.0% | 63.0% | |
| Off Campus(2) | MTDC | 26.0% | 26.0% | 26.0% | 26.0% | 26.0% | |
| Other Sponsored Activities | |||||||
| On Campus | MTDC | 30.6% | 29.2% | 29.2% | 29.2% | 29.2% | |
| Off Campus(2) | MTDC | 26.0% | 26.0% | 26.0% | 26.0% | 26.0% | |
The University’s F & A Agreement, negotiated with the Department of Health and Human Services. Cost/Indirect Cost Rate Agreement.
* F & A costs are calculated on Modified Total Direct Cost (MTDC) which is Direct Costs minus certain exclusions. Direct Costs include salary, fringe benefits, supplies, travel, animal per-diems and the first $25,000 of each subcontract, etc.
The exclusions include equipment over $5,000, rent, Specialized Service Facilities, fellowships, tuition and subcontract amounts beyond the first $25,000 for each subcontract.
- Equipment: In order to be consistent with State classification standards, the dollar threshold for capitalization of equipment at UConn is $5,000.
- 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 rate. If more than 50% of a project is performed off campus, the off campus rate will apply to the entire project.
Sponsor Stated Limits:
When the University collects F & A costs at less than the full federally negotiated rates, F & A costs are charged to Total Direct Costs (including equipment, subcontracts, etc., but excluding tuition) unless otherwise stated in the sponsor guidelines.
Funding from state agency appropriations and local municipalities are charged a current reduced rate of 20%. F & A costs should be charged to Total Direct Costs, excluding tuition.
Animal Per Diems
Effective July 1, 2004, the University will recover the full Facilities and Administrative (F&A) costs on all animal per diem charges. This procedure is consistent with the calculation of the University's F&A rate in which animal per diems are included in the direct cost base. All new proposals are to be submitted to OSP for review with F&A recovery on the animal per diems; existing awards will be grandfathered. Animal Per Diem Rates