Cottrell Scholars Award - Post Doc Fringe Benefits

[Lisa Jahr]

One of our PI's has a Cottrell Scholar Award from the Research Corporation for Science Advancement.  He would like to allocate some of a Post Doc's effort to the project, however, I am unclear as to whether or not the Post Doc's fringe benefits would be an allowable cost or not.  Terms and conditions from the award notification state the following:

EXPENDITURES ALLOWED:

- Post Doctoral Stipends: Academic year and summer allowed, as are institution-mandated fringe benefits

EXPENDITURES NOT ALLOWED

- Fringe benefits on salaries/stipends, except for the Institution's share of FICA taxes that are actually paid (Please note that most students fall under the IRS Student Exemption to FICA taxes)

I've attached a PDF of the complete list of allowable/unallowable costs to this post as well. Would our normal fringe benefits for a Post Doc be considered institution mandated and therefore be allowable? Or does Cottrell consider this an unallowable expense?

[Erin Flathmann]

Hi Lisa,

I tried to use the Sponsored Project Summary report to look up current and past departments who had awards from the Research Corporation for Science Advancement.  Looks like these awards are not common at the U, but perhaps you could find some other accountants familiar with the sponsor.  

Otherwise, I would say it could easily be supported that our fringe rates are institution-mandated.  Our cost pool method does not allow people to exclude themselves from fringe charges, and fringe is still charged even if one does not have medical benefits through the U.  

Anyone else want to weigh in?  

Thanks!

-- Erin

[Jillian Rung]

To my knowledge, the University will allow us to apply for awards that have restricted fringe such as this.  Lisa, this is exactly how I read it - that FICA is the only fringe allowed.

That being said, most departments/colleges will want to have an approval process to sign off on proposals that propose anything less than full fringe.  I am working with one right now that doesn't allow any; it is a small foundation.  The Dept Head signed off and I will send that to the Dean's Office.  Other funds would need to be identified to cover the shortfall.  In my past experience, that will usually have to come from faculty funds (start-up, fixed price transfer, ICR or salary savings, gift) rather than department funds.

Back a few years ago, there was a form we could fill out to have the fringe target accounts changed in post-award to avoid the full charge to be put against that award.  I am not sure if that form and/or process still exists - someone from post-award should weigh in on that.  At the very least it seems like it would have to be an exception process where a JE would have to be done to back off fringe charged that is unallowable.

If anyone knows of anything different, please weigh in!

Jillian

[Mary Kosowski]

Are there any post-doc fringes that are not institution-mandated? Aren't the fringes set every year by Regents' approval?

[march016]

Hi all,

Lisa contacted the sponsor and the sponsor confirmed that fringe would be allowable on the post doc salary.  If I missed anything, feel free to add to this Lisa.

[has...@umn.edu]

David,

Can you answer Mary's question?  I thought at some point in this discussion I heard (and may have misheard) that the benefits costs were not mandated.

Heather

[march016]

Hi Heather,

If the postdoc was paid with a stipend it would most likely not be viewed as mandated.  I think in instances like these it is good to contact the sponsor to ensure we know what they mean by mandated so we can appropriately match that to our institutions processes and policies.