State of Connecticut

ATTACHMENT TO MEMORANDUM 2002-22

Exhibit B

The following rates were originally published under Memorandum NO. 2001-36 for the 2001-2002 fiscal year.

Expenditure Fringe Benefit
Object Description Rate
01-010 Full Time 42.29%
---------------and all other codes not listed below-------------
01-020 Temporary 29.42%
01-030 Contractual 7.47%
01-040 Student Labor 0.00%
01-050 Fees 0.00%
01-090 Accrued Sick Leave at Retirement 7.41%
or Death - Subject to FICA/Medicare
01-120 Accrued Vacation at Termination, Retirement, 29.36%
or Death - Subject to FICA/Medicare
01-130 Patient or Inmate Workers 0.00%
01-150 Graduate Assistants - UCONN 12.69%
01-170 Hazardous Duty Pay Differential 42.72%
01-180 Overtime - Temporary Employee 29.42%
01-190 Accrued Vacation at Death - 21.95%
Not Subject to FICA/Medicare
01-220 Accrued Sick Leave at Retirement 0.00%
or Death - Not Subject to FICA/Medicare
01-240 Allowances/Reportable Payments 22.27%
Alternate Retirement Plan
Without FICA/Medicare
01-250 Allowances/Reportable Payments 29.68%
Alternate Retirement Plan
With FICA/Medicare
01-260 Allowances/Reportable Payments 30.66%
Teachers Retirement Without
Medicare
01-270 Allowances/Reportable Payments 32.11%
Teachers Retirement With
Medicare
01-310 thru 01-370 Teachers Retirement System 30.66%
Without Medicare
01-410 thru 01-470 Teachers Retirement Plan With 32.11%
Medicare
01-510 thru 01-570 Alternate Retirement Plan Without 22.27%
FICA/Medicare
01-610 thru 01-670 Alternate Retirement Plan With 29.68%
FICA/Medicare
01-710 thru 01-770 Alternate Retirement Plan With 23.72%
Medicare
01-800 thru 01-850 Lecturers (CSU) 7.47%
01-860 Federal College Work-Study (CSU) 0.00%
01-870 Federal College Work-Study Match (CSU) 0.00%
01-880 Summer Workers (CSU) 7.47%
01-890 Co-operative Ed Students (CSU) 7.47%
01-900 Student/Graduate Interns (CSU) 0.00%
01-920 Interest Penalty - Payroll Awards 0.00%
01-930 Durational Employees-No Benefits-UCONN 29.42%
01-950 Buy Back Option 0.00%
01-960 Foreign Nationals with F-1 or 12.69%
J-1 Visa
01-970 Graduate Assistants (CSU) 0.00%

Fringe benefit cost recovery rates for full time employees of selected retirement plans:

Hazardous Duty With 42.72%
FICA/Medicare
Hazardous Duty Without 35.31%
FICA/Medicare
Judges & Compensation Commissioners 67.23%

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