The Fringe Benefit Accounting and Compliance Team (FBAC) handles all the benefit-related accounting transactions for the University. This includes vendor payable and receivable transactions, reconciliation and remittance of benefit premiums collected from payroll, and benefit-related payroll adjustments. The FBAC team also manages the Iowa State University Fringe Benefit Pool.  
Benefit accounting team responsibilities


Adoption Assistance Claim Form (PDF)

Please reference the plan document (PDF) or overview (PDF) of the Adoption Assistance Program and list of eligible expenses for reimbursement when filling out the claim form.

Flex Change Form (PDF)

This form is used to request a change in Health Care FSA or Dependent Care FSA. Return this completed, signed form to the University Benefits office within 30 days of a qualifying event (60 days for birth or adoption).

Unforeseeable Emergency Form (PDF)

Questions regarding this form? Please reference the Unforeseeable Emergency FAQ Form (PDF).

Flexible Spending Account FAQ (PDF)

A flexible spending account is an employee benefit that allows you to have deductions withheld from your paycheck on a pre-tax basis for eligible out-of-pocket health care and dependent care costs.

Accounting FAQ

Payroll fringe benefit charges will always be calculated using the fringe benefit rate in effect on the date the payment is made, not when the pay was earned. 

No. There will not be "summer rates."

Please reach out to with employee name and UID.  We will look into their payroll and determine the difference between what was charged and what should have been charged. We will then prepare a journal entry and submit it to FSD to finalize.  

No, the fringe rate that a department is charged is based on the employee’s classification.  A P&S employee, for example, would be assessed the P&S fringe rate regardless of FTE.  Now, the actual amount that the department pays would decrease as the FTE decreases, simply because the gross pay would decrease and that is what the fringe rate is calculated on.

For any additional questions, please reach out to


Contact the Fringe Benefit Accounting and Compliance Office at