Finance Toolbox

Haas Finance

Campus Assessments

These are assessments that the campus charges:

  • Philanthropic Allocation (Gift Fee):

    The philanthropic allocation (formerly known as "gift fee") is 5% effective July 1, 2016. The philanthropic allocation is being instituted as part of a multi-pronged overhaul of campaign funding, which includes a higher endowment cost recovery rate – to be implemented in the spring when endowment cost recovery assessments are made – along with elimination of the six-month hold on endowment gifts (effective November 1, 2015).

  • Self- Supporting Degree Program:

    Haas is required to contribute 15% of its student fees to campus for self-supporting degree programs (EWMBA, EMBA, MFE). Note: While the FTMBA program is a state-supported program, the economics of the program have been restructured such that it emulates our self-supporting degree program (i.e., 15% of total student fee revenues go to campus).

  • Administrative Full Costing (AFC):

    The administrative full costing fee on external funds received from the sales and services of educational activities, auxiliary enterprises, agency activities, service enterprises, and other operating revenue is 9%.

    Administrative full-costing is necessary to reimburse central campus departments for administrative costs (e.g. disbursements, police, cashiering, systems support, accounting services, etc.) incurred in support of external revenue-generating activities.

  • Campus Shared Services:

    To fund Campus Shared Services, Academic Divisions pay a 2% assessment on all non-contract and grants expenditures. Please note that the funding model for CSS is being revisited per a directive from Chancellor Dirks and is subject to change.

  • Capital Renewal Fee:

    The capital renewal fee (CRF) is a 4% assessment on the project budgets of all capital projects over $100,000. Resources generated by the capital renewal fee are used to support the ongoing investment in the campus's built environment.

  • Composite Benefit Rate (CBR):

    UCB has set CBRs to cover employee benefits for all divisions. Details may be found at:

    CBRs are calculated automatically in Human Capital Planning based on the four CBR groups indicated below. The U.S. Department of Health and Human Services has approved the FY16 rates. Rates beyond FY16 are based on estimated cost increases and are provided for planning purposes only. FY17 CBR projections will be loaded into HCP. Due to the complexity of the programming, BELI codes are not included in the HCP calculation.

UCB Composite Benefit Rates (effective 7/1/2016)

CBR Rate Group FY16 FY17 FY18 FY19 FY20
Academic 36.0% 39.0% 40.0% 40.0% 40.0%
Staff 44.0% 46.0% 48.0% 48.0% 48.0%
Limited 20.0% 17.0% 19.0% 19.0% 19.0%
Students (Graduate and Undergraduate) 0.0% 0.0% 0.0% 0.0% 0.0%


Approved rates have been reviewed and approved by the Department of Health and Human Services for use by all fund sources for FY16-17. These rates will be applied to gross earnings to generate benefit costs posted to the general ledger.

Rates beyond June 30, 2017 are estimates and are provided for planning purposes only. Future benefits rates are subject to review and approval by the Department of Health and Human Services on an annual or bi-annual basis.

Rate changes reflect anticipated increases and decreases in benefit costs, including health care and retirement contributions.

"Limited" includes Post Docs, Faculty Summer Salary, BYN payments and appointments with BELI code 2, 3 or 4.