Dear Colleagues,
As communicated during the July 10, 2025 Research Administration Forum (RAF), changes to the GAEL configuration, assessment, and fee structure were implemented on July 1, 2025.
On June 11, 2025, UCLA’s Central Resource Unit (CRU) issued the announcement below detailing the General Ledger (GL) impacts associated with these changes.
Please be aware of the following key impacts for Contract and Grant (C&G) funds. Additional information is available in the RAF slide deck linked above.
- The GAEL is now referred to as the Composite GAEL Rate (CGR) and is recorded under object code 7203 in the GL.
- GAEL rate applied to all salary cost transfers (SCT) processed in FY25-26 is the current GAEL rate. This will result in a variance if the SCT is for earning periods prior to July 1, 2025. The variance will be calculated and resolved centrally by financial journal. Departments should not submit Benefit Cost Transfers (BCT) to EFM for this correction.
For questions regarding the C&G impacts outlined above, please reach out to your EFM Accountant.
Respectfully,
Katie Cadle, Manager
Research Finance Compliance | UCLA Extramural Fund Management