* The “doctor” ancillary services kit applies to people whose HR registration indicates an “HR Business Unit” of PHYMD. This rate does not include physicians who are faculties of the Pediatric Institute. Institutions and management rates (R&A) are used to cover costs related to sponsored activities that cannot be directly linked to a given project. These are often referred to as indirect costs. The group calculates cost studies, proposes and negotiates R&A rates with the federal government (Department of Health and Human Services). This process is usually performed over a four-year cycle at Emory. The Fringe Benefit Rate includes: social security (FICA), retirement, craftsmen, discounts and study allowances, hospital insurance, parking, unemployment insurance, global disability and insurance. Note: Emory University`s policy is to limit the R&A rate (indirect costs) to 10% for subcontractors who do not have R&A rates negotiated with their federal supervisory authority. . .