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<p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:"Times New Roman",serif;mso-ligatures:none">MEMORANDUM<o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-ligatures:none">TO: Campus Financial Staff
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-ligatures:none">FROM: Stephanie Flores, Executive Director<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"> Financial Planning and Analysis<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-ligatures:none">DATE: June 10, 2025<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-indent:-1.0in"><b><span style="font-family:"Times New Roman",serif;mso-ligatures:none">RE:
</span></b><span style="font-family:"Times New Roman",serif;mso-ligatures:none">Fiscal Year 2025-26 ALL APPROVED RATES
<b><o:p></o:p></b></span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-indent:-1.0in"><b><u><span style="font-family:"Times New Roman",serif;mso-ligatures:none">
<o:p></o:p></span></u></b></p>
<p class="MsoNormal" style="margin-left:.5in;text-align:justify;text-indent:-.5in">
<span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><b><u><span style="font-family:"Times New Roman",serif;mso-ligatures:none">Composite Benefit Rates (CBR)<o:p></o:p></span></u></b></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-ligatures:none">The UC system utilizes Composite Benefits Rates (CBR) to simplify employer-paid benefit charges by pooling costs rather than units being charged by individual employee
for each benefit cost. The CBR is a percentage of an employee’s salary according to Employee Groups based on benefit eligibility, employee class, exempt/non-exempt status, and job code.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:11.0pt;font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-family:"Times New Roman",serif;mso-ligatures:none">The following
<b>Composite Benefits Rates (CBR)</b> have been established for <b>UCR effective July 1, 2025</b>:<b><o:p></o:p></b></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<table class="MsoTableGrid" border="1" cellspacing="0" cellpadding="0" style="margin-left:67.25pt;border-collapse:collapse;border:none">
<tbody>
<tr>
<td width="216" valign="top" style="width:2.25in;border:solid windowtext 1.0pt;background:#95B3D7;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black;mso-ligatures:none">CBR Groups</span></b><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none"><o:p></o:p></span></b></p>
</td>
<td width="168" valign="top" style="width:1.75in;border:solid windowtext 1.0pt;border-left:none;background:#95B3D7;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black;mso-ligatures:none">CBR Rate</span></b><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none"><o:p></o:p></span></b></p>
</td>
</tr>
<tr>
<td width="216" valign="top" style="width:2.25in;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">Faculty/Police<o:p></o:p></span></p>
</td>
<td width="168" valign="top" style="width:1.75in;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">37.5%<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td width="216" valign="top" style="width:2.25in;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">Faculty Summer<o:p></o:p></span></p>
</td>
<td width="168" valign="top" style="width:1.75in;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">10.2%<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td width="216" valign="top" style="width:2.25in;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">Food-Custodian-Grounds<o:p></o:p></span></p>
</td>
<td width="168" valign="top" style="width:1.75in;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">62.7%<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td width="216" valign="top" style="width:2.25in;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">HSCP Faculty<o:p></o:p></span></p>
</td>
<td width="168" valign="top" style="width:1.75in;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">31.7%<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td width="216" valign="top" style="width:2.25in;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">Students/No Benefit Eligibility /Partial Benefit Eligibility<o:p></o:p></span></p>
</td>
<td width="168" style="width:1.75in;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">2.4%<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td width="216" valign="top" style="width:2.25in;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">Staff Exempt/ Other Academic<o:p></o:p></span></p>
</td>
<td width="168" valign="top" style="width:1.75in;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">45.4%<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td width="216" valign="top" style="width:2.25in;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">Post Doc<o:p></o:p></span></p>
</td>
<td width="168" valign="top" style="width:1.75in;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">19.3%<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td width="216" valign="top" style="width:2.25in;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">Staff Non-Exempt<o:p></o:p></span></p>
</td>
<td width="168" valign="top" style="width:1.75in;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">53.7%<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="text-align:justify"><b><u><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p><span style="text-decoration:none"> </span></o:p></span></u></b></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Times New Roman",serif;mso-ligatures:none">CBR rates are increasing due to rising costs of various benefit programs, particularly health care costs. However, to mitigate the impacts
to campus departments from federal changes and the state budget cuts, the regents approved to defer both the scheduled 0.50% increase of the UC Employer Contribution to UCRP and the STIP transfer to UCRP by one year, thereby holding the retirement costs to
prior year levels and minimizing the CBR increase as much as possible. <o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Times New Roman",serif;mso-ligatures:none">Please also note that certain costs are not included in the CBR and will be assessed separately: Accrued Vacation Leave; UCRP Supplemental
Interest Assessment; General, Automobile, Employment Liability (GAEL) insurance; Tuition Remissions; and Graduate Student Health Insurance (GSHIP).<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><b><u><span style="font-family:"Times New Roman",serif;mso-ligatures:none">UCRP Supplemental Interest Assessment<o:p></o:p></span></u></b></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-ligatures:none">The following assessment rate has been established by the Office of the President to cover UCRP Interest effective
<b>July 1, 2025</b>:<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.25in"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<table class="MsoTableGrid" border="1" cellspacing="0" cellpadding="0" style="margin-left:40.25pt;border-collapse:collapse;border:none">
<tbody>
<tr>
<td width="294" valign="top" style="width:220.5pt;border:solid windowtext 1.0pt;background:#95B3D7;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black;mso-ligatures:none">UCRP Interest</span></b><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none"><o:p></o:p></span></b></p>
</td>
<td width="168" valign="top" style="width:1.75in;border:solid windowtext 1.0pt;border-left:none;background:#95B3D7;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black;mso-ligatures:none">Assessment Rate</span></b><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none"><o:p></o:p></span></b></p>
</td>
</tr>
<tr>
<td width="294" valign="top" style="width:220.5pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">Interest Assessment as % of All Non-Federal Sources of Covered Compensation<o:p></o:p></span></p>
</td>
<td width="168" valign="top" style="width:1.75in;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">0.65%<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-ligatures:none">Please note the principal (base) retirement cost is embedded in the existing Composite Benefit Rates.
<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><b><u><span style="font-family:"Times New Roman",serif;mso-ligatures:none">Vacation Accrual Rates<o:p></o:p></span></u></b></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-family:"Times New Roman",serif;mso-ligatures:none">The following
<b>Vacation Leave Accrual</b> have been established for <b>UCR effective July 1, 2025</b>:<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Times New Roman",serif;color:black;mso-ligatures:none"><o:p> </o:p></span></p>
<table class="MsoTableGrid" border="1" cellspacing="0" cellpadding="0" style="margin-left:49.25pt;border-collapse:collapse;border:none">
<tbody>
<tr>
<td width="252" valign="top" style="width:189.0pt;border:solid windowtext 1.0pt;background:#95B3D7;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black;mso-ligatures:none">Vacation Leave Accrual</span></b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black;mso-ligatures:none">
<b>Groups</b></span><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none"><o:p></o:p></span></b></p>
</td>
<td width="156" valign="top" style="width:117.0pt;border:solid windowtext 1.0pt;border-left:none;background:#95B3D7;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black;mso-ligatures:none">Assessment Rate</span></b><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none"><o:p></o:p></span></b></p>
</td>
</tr>
<tr>
<td width="252" valign="top" style="width:189.0pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">VLA Employee Group 2<o:p></o:p></span></p>
</td>
<td width="156" valign="top" style="width:117.0pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">7.50%<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td width="252" valign="top" style="width:189.0pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">VLA Employee Group 3<o:p></o:p></span></p>
</td>
<td width="156" valign="top" style="width:117.0pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">7.70%<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="text-align:justify"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-ligatures:none">Charges will continue to be based on an assessment against actual payroll activity and will be reflected in account number 516840 for VLA Employee Group 2 and 506840 for
VLA Employee Group 3 in the same Activity-Fund-Function combination in which payroll activity occurred.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><b><u><span style="font-family:"Times New Roman",serif;mso-ligatures:none">General Liability and Employment Practices<o:p></o:p></span></u></b></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-family:"Times New Roman",serif;mso-ligatures:none">The following
<b>General Liability (GL)</b> and<b> Employment Practice (EP)</b> Insurance Programs have been established for both the
<b>General Campus (Location 5) and Location N effective July 1, 2025</b>:<b><o:p></o:p></b></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<table class="MsoTableGrid" border="1" cellspacing="0" cellpadding="0" style="margin-left:49.25pt;border-collapse:collapse;border:none">
<tbody>
<tr>
<td width="258" valign="top" style="width:193.5pt;border:solid windowtext 1.0pt;background:#95B3D7;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black;mso-ligatures:none">General Liability & Employment Practice Insurance Programs</span></b><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none"><o:p></o:p></span></b></p>
</td>
<td width="150" valign="top" style="width:112.5pt;border:solid windowtext 1.0pt;border-left:none;background:#95B3D7;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black;mso-ligatures:none">Assessment Rate</span></b><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none"><o:p></o:p></span></b></p>
</td>
</tr>
<tr>
<td width="258" valign="top" style="width:193.5pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">GL Assessment<o:p></o:p></span></p>
</td>
<td width="150" valign="top" style="width:112.5pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">0.0121<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td width="258" valign="top" style="width:193.5pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">EP Assessment<o:p></o:p></span></p>
</td>
<td width="150" valign="top" style="width:112.5pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">0.0074<o:p></o:p></span></p>
</td>
</tr>
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</table>
<p class="MsoNormal" style="text-align:justify"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-ligatures:none">Charges will continue to be based upon an assessment against actual payroll activity and will be reflected in account number 755210 for General Liability and 755200 for
Employment Practices in the same Activity-Fund-Function combination in which payroll activity occurred. These charges may not be moved to a different Activity-Fund-Function.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-ligatures:none">Please note that actual charges are calculated by applying the applicable assessment rate against Salaries and wages associated with eligible Earn codes. See this
<a href="https://bfs.ucr.edu/sites/default/files/2020-05/earn_codes_list_expanded.pdf">
<span style="color:blue">table</span></a> for details. <a href="https://bfs.ucr.edu/sites/default/files/2020-05/earn_codes_list_expanded.pdf">
<span style="color:blue">https://bfs.ucr.edu/sites/default/files/2020-05/earn_codes_list_expanded.pdf</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><b><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-ligatures:none">Assessments related to Federal Government, State Government, Local Government, and Private Contracts and Grants will continue to be paid off-the-top of the F&A incentive
allocation.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-ligatures:none">If you have any questions, please contact
<b><a href="mailto:budgetoffice@ucr.edu"><span style="color:blue">budgetoffice@ucr.edu</span></a></b>.<o:p></o:p></span></p>
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