Campus Assessment

There are multiple assessments that the Accounting & Fiscal Services coordinates on campus. The Accounting & Fiscal Services is responsible for making recommendations to the Chancellor as to the assessment levels and implementing approved levels.

There are Payroll related and other Assessments. After UCPath implementation (January 2020) and transition to composite benefit rates (CBR), most payroll related assessments will be incorporated into CBR (Employee Support Program, Unemployment Insurance, Worker’s Compensation). The following are the key changes

Composite Benefit Rate

A composite benefit rate is an average cost of benefits for an employee group, where groups are defined by attributes such as benefit eligibility, employee class, exempt and non-exempt status, and job code. See CBR Benefits Rates page for more detail.

Employee Support Program

The Employee Support Program provides rehabilitation, employee assistance (counseling), wellness, and accident prevention and safety programs. See CBR Benefits Rates for more detail.

Unemployment Insurance

The Employment Development Department (EDD) of the State of California pays out unemployment benefits to separated UC employees. The EDD sends a bill to UCI's HR department. To generate the revenue to pay for these charges, the University assesses all departments based on a small percentage of their payrolls. The assessment is divided into four groups: General, Federal, Hospital Funds, and all Other Funds. See CBR Benefits Rates for more detail.

Worker's Compensation

The university self-insures itself for Worker's Compensation claims. Each year an actuary determines and predicts how much will need to be paid out in Worker's Compensation for the following year. UCOP details how much the Irvine campus and Medical Center will be responsible for and the rate to charge payroll to generate that amount. See CBR Benefits Rates for more detail.

GAEL (General, Automobile, and Employment Practices Liability)

GAEL is a University of California assessment to cover various liability and related loss prevention programs that cover all employees. The rates are assessed on the salaries of all university employees based upon funding source.

GAEL Add On (Prop 2) is an additional assessment to reflect the benefit amount that funds would have otherwise paid had the State not provided one-time General Fund appropriation to paydown unfunded pension liability associated with state funds and not to reduce pension costs for all fund types.

The rates are assessed on the salaries of all university employees based upon funding source. All federal and federal flow-through awards are excluded from these assessments. GAEL rates are reviewed and adjusted annually.

UCRP Interest Assessment (RPNI)

The University of California Retirement Plan (UCRP) interest assessment recovers the interest costs associated with the UC Retirement Plan unfunded liability, it is applied to all UCRP-covered payroll, and is allocated to all non-federal fund sources.

Vacation Leave Assessment

Vacation leave assessment is recorded to cover the estimated vacation earned and used during the fiscal year for all campus and medical center employees. The vacation assessment is based on a formula that incorporates vacation eligibility, hours of vacation earned, retirement program participation status, and an adjustment factor.

Non-Payroll Campus Assessments

Below is information about non-payroll campus assessments.

General and Administrative Assessment

The General & Administrative Assessment recovers costs associated with providing auxiliary and service enterprise units with administrative support services. The G&A Assessment for each unit is calculated by taking the G&A rate times each Auxiliary/Service Enterprise Unit's expenditure base, exclusive of their debt service payments and inventory costs. The rate is communicated in writing to each unit during the spring quarter prior to the fiscal year the rate will be effective.

UCOP Assessment

UCOP Assessment refers to an assessment that the Office of the President levies on campuses to support the operations of the office and various system wide programs.

UCPath Assessment

The UCPath Assessment is a new assessment introduced by UCOP to support UCPath Costs.