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Benefit and Subcontract Rate Changes


Proposed employee benefit rates for the fiscal years 2006 through 2008 have been posted at http://www.accounting.cornell.edu/Employee_Benefit_Rates.cfm. Please use these rates to develop proposals for sponsored projects. The Department of Health and Human Services, has not yet reviewed these proposed rates, so awards made prior to such approval may be made at the provisional rates.

Additionally, effective July 1, 2005, sponsored subawards (i.e. portions of sponsored agreements awarded to other institutions or entities) will be charged the full agreement rate (typically 58%) on the first $25,000, rather than the off-campus rate.

Portions of subawards above $25,000 remain excluded from modified total direct cost (MTDC) and are not subject to facilities and administrative cost recovery. Rates will not change for current subcontracts or current awards having non-issued, approved subcontracts.

Please direct any questions on these changes to the Cost Analysis department at uco-cost@cornell.edu or call 5-9368.

Jeffrey Silber
Director, Financial Research Administration