Fringe benefit rates are determined annually for monthly, biweekly,
house staff, and student employees. These rates are applied to
salary charges on each payroll and charged to G/L account 610000
in the cost object receiving the salary charges. The offsetting
credit goes to G/L account 199900 in this series.
Costs of the various fringe benefit programs are charged to G/L
accounts 198000-199800 in this series. These charges should equal
the credit in G/L account 199900 resulting from the fringe benefit
charge described above. If not, then the fringe benefit rates will
be reviewed for possible revision.
