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AS&T OVERHEAD ADMINISTRATIVE SERVICES $36,266.62 0.57 AS&T OVERHEAD ACCOUNTING $66,456.50 0.78 AS&T OVERHEAD HUMAN RESOURCES $51,277.90 0.65 AS&T OVERHEAD ADMIN & TECHNOLOGY $62,032.39 0.71 AS&T OVERHEAD MARKETING $7,572.71 0.08 AS&T OVERHEAD COMMUNICATIONS $5,193.43 0.06 AS&T OVERHEAD LEAGAL SERVICES $8,884.80 0.07 AS&T OVERHEAD EQUAL EMPLOYMENT OPPORTUNITY $4,883.10 0.06 AS&T OVERHEAD PLANNING & ANALYSIS $15,711.80 0.05 AS&T OVERHEAD INTERNAL AUDIT $10,836.19 0.09 4% for COLA Increases for FY2026** $120,143.53 TOTALS $10,501,632 $3,114,064.12 35.65 *AS&T Overhead The administrative costs for operating NJDOL (department-level services including accounting, budgeting, internal auditing, planning and research, office services, procurement, and property and equipment management) are distributed through direct charges to projects/programs. These costs are accumulated in an account entitled Administrative Staff and Technical (AS&T) costs, and are periodically billed directly to projects/programs based on each project’s direct labor hours (regular, overtime, and leave) in relation to the total departmental direct labor hours for regular, overtime, and leave. Personal benefits costs (fringe benefits) include costs such as pension, health benefits, temporary disability, and unemployment insurance, and are charged to projects on the 7 basis of the rate(s) negotiated with the HHS. The negotiated rates are applied to the total personal services costs. AS&T non-personal services include costs such as rent, insurance, telephone and other communications, postage, and supplies, and, generally, are allocated similarly to personal services costs. While AS&T rates are not established in the negotiated indirect cost rate agreements, the methodology for direct billing of AS&T costs to projects is included in these agreements. **4% for COLA Increases for FY2026 2% = Yearly Salary Step Increase 2% = Cost-of-Living Adjustment Non-Federal Share Federal Share Total Fringe Benefits $1,115,953.21 $1,115,953.21 $2,231,906.42 Explain how fringe benefits are calculated and clearly explain how the amount listed was determined. If charging fringe benefits to the E&T program, provide the approved fringe rates. TREATMENT OF FRINGE BENEFITS: Fringe benefits are charged using the rate(s) approved by the U.S. Department of Health and Human Services. The fringe benefits included in the rate(s) are listed in the Special Remarks section of the 9/9/24 NJ DOL Negotiated Indirect Cost Rate Agreement. Direct Personnel Fringe Benefits Rate (PB)-SFY25 71.45% PB – Hourly Employees-SFY25 9.25% PB – Hourly Employees w/Med Benefits-SFY25 41.25% Non-Federal Share Federal Share Total Non-Capital Equipment $0.00 $0.00 $0.00 Describe non-capital equipment and supplies to be purchased with E&T funds. 1/29/26, 9:17 AM State Plan NJ FY26 - Original Submission https://dam-fns.usda.gov/sites/default/files/microsite/snapet-njfy26stateplan//index.html 109/116