Ancillary costs are assessed annually and are based on actual costs. If salaries and salaries are included in the sponsored project budget, incidental costs should also be included in the budget as a separate item. Rates are based on the employee`s classification (faculty, staff, postdoctoral fellow, student, student or acting) and are applied as a percentage to an employee`s proposed annual salary/salary. To calculate incidental costs, multiply the salary by the applicable benefit rate, then add the dollar value of the USC contribution to the employee`s health care. Health insurance amounts are calculated based on the choice of health plans and employee-dependent coverage (see insurance costs below). What are the typical contractual terms? USC`s standard enterprise agreement contains clauses relating to compensation, use of trademarks, limitation of liability and other conditions. USC is open to negotiations, depending on the circumstances of the agreement. When the sponsored project is carried out on and off-campus sites, the total modified direct cost or the applicable direct cost base of the sponsor must be distributed between the local site and off-campus, with each site insured on and off campus at the corresponding rate. The Office of Financial Analysis will provide you with information on the appropriate distribution of rates for projects running both on and off campus. What is Fringe Benefit Rate? USC levies an ancillary benefit rate to recover university spending on health insurance, retirement, social security and other benefits for employees.
Our ancillary benefit rate applies to the remuneration of teachers, staff and postdoctoral fellows, but not to students. How are confidential disclosure agreements handled? USC conducts CDAs with external organizations when research depends on the protection of confidential information. CDAs are executed by the Department of Contracts and Grants for the treatment of confidential information related to sponsored research and by USC Stevens for IP licensing agreements. CDAs are never signed by project promoters, students or collaborators. How are time and effort billed? Time and effort are calculated on a “monthly percentage expenditure” and not on time. This means that anyone working on a project calculates a percentage of their monthly expenses over the duration of the agreement, and the sponsor is billed for the actual compensation that is paid to the person.