NORTH CAROLINA AGRICULTURAL AND TECHNICAL STATE UNIVERSITY

Transcription

1 Institutional Base Salary page 1 NORTH CAROLINA AGRICULTURAL AND TECHNICAL STATE UNIVERSITY Formatted: Not Expanded by / Condensed by 6650 SEC V-SPONSORED RESEARCH INSTITUTIONAL BASE SALARY (IBS) FOR SPONSORED PROGRAMS UNIT POLICY--DORED Formatted: Not Expanded by / Condensed by A SCOPE OF POLICY History: First issued: January 20, 2015 Additional References: Cost Accounting Standards Guidelines, Proposal Submission, Cost Sharing Related Policies: Effort Reporting B PURPOSE A SCOPE OF POLICY This policy sets forth the definition of Institutional Base Salary (IBSIBSSB) for sponsored research projects and effort reporting purposes This policy applies to all individuals whose salariessalary is are in part or in whole charged to sponsored projects and to all individuals who have committed effort to a sponsored project for the purpose of cost sharing C FEDERAL GUIDANCE Auto, Character scale: 100% Formatted: Normal, Left, Indent: Left: 0", First line: 0", Right: 015", Line spacing: single, Don't allow hanging punctuation, Don't adjust space between Latin and Asian text, Don't adjust space between Asian text and numbers Auto, Character scale: 100%, Not Expanded by / Condensed by Auto, Character scale: 100% Auto, Character scale: 100%, Not Expanded by / Condensed by

2 Institutional Base Salary page 2 B PURPOSE This policy establishes the definition of IBS and the requirements for proposal submissions and to meet the requirements of the federal requirements found in the Uniform Guidance 2Office of Management and Budget Circular A-212 (CFR ) which states: (a) General Compensation for personal services includes all remuneration, paid currently or accrued, for services of employees rendered during the period of performance under the Federal award, including but not necessarily limited to wages and salaries Compensation for personal services may also include fringe benefits which are addressed in Compensation fringe benefits Costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees:, Font color: Auto, Italic, Font color: Auto, Character scale: 100%, Not Expanded by / Condensed by (1) Is reasonable for the services rendered and conforms to the established written policy of the non-federal entity consistently applied to both Federal and non-federal activities; (2) Follows an appointment made in accordance with a non-federal entity's laws and/or rules or written policies and meets the requirements of Federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, Standards for Documentation of Personnel Expenses, when applicable (h)( (i) Allowable activities Charges to Federal awards may include reasonable amounts for activities contributing and directly related to work under an agreement, such as delivering special lectures about specific aspects of the ongoing activity, writing reports and articles, developing and maintaining protocols (human, animals, etc), managing substances/chemicals, managing and securing project-specific data, coordinating research subjects, participating in appropriate seminars, consulting with colleagues and graduate students, and attending meetings and conferences Formatted: Font: 115 pt, Not Italic, Font color: Custom Color(RGB(70,70,70)), Character scale: 105%, Condensed by 105 pt, Italic, Font color: Auto, Character scale: 100%, Not Expanded by / Condensed by (ii) Incidental activities Incidental activities for which supplemental compensation is allowable under written institutional policy (at a rate not to exceed institutional base salary) need not be included in the records described in paragraph (i) of this section to directly charge payments of incidental activities, such activities must either be specifically provided for in the Federal award budget or receive prior written approval by the Federal awarding agency "Compensation for personal services covers all amounts paid currently or accrued by the institution for services of employees rendered during the period of performance under sponsored agreements

3 Institutional Base Salary page 3 Such amounts include salaries, wages, and fringe benefits These costs are allowable to the extent that the total compensation to individual employees conforms to the established policies of the institution, consistently applied, and provided that the charges for work performed directly on sponsored agreements and for other work allocable as F&A costs are determined and supported Charges to sponsored agreements may include reasonable amounts for activities contributing and intimately related to work under the agreements, such as delivering special lectures about specific aspects of the ongoing activity, writing reports and articles, participating in appropriate seminars, consulting with colleagues and graduate students, and attending meetings and conferences Incidental work (that in excess of normal for the individual), for which supplemental compensation is paid by an institution under institutional policy, need not be included in the payroll distribution systems described below, provided such work and compensation are separately identified and documented in the financial management system of the institution" Financial penalties, expenditure disallowances, and harm to the University's reputation could result from the failure to accurately propose, charge, and/or document salaries relating to sponsored projects DC DEFINITION IBS is the annual compensation paid by the University for an employee's appointment, whether that individual'sindividual 's time is spent on research, teaching, patient care or other activities The IBS does not include bonuses, one-time payments, or incentive pay Also excluded from the IBS is salary paid directly by another organization including but not limited to income that an individual is permitted to earn outside of their University responsibilities, such as consulting Institutional Base Salary - may not be increased as a result of replacing University salary funds with sponsor project funds; - is established by the University regardless of the source of funds; - includes regular salary, a second assignment such as chair of a department; and excludes bonuses, honoraria, and extra compensation DE INSTITUTIONAL BASE SALARY IN SPONSORED PROJECT PROPOSALS When requesting salary support from a sponsor or providing effort on a sponsored project in the form of mandatory or voluntary committed cost sharing, the anticipated effort calculated in the form of person-months or percent effort must be based on the individual's IBS The portion of effort multiplied by the IBS will determine the appropriate dollars to request from the sponsor or approved by the University if in the form of cost sharing Note: Some sponsors may have a salary rate cap Depending on the type of proposal submission the salary rate cap may or may not apply when preparing the proposal but the salary rate cap will Formatted: Indent: Hanging: 021", Numbered + Level: 1 + Numbering Style: A, B, C, + Start at: 5 + Alignment: Left + Aligned at: 003" + Indent at: 028", Font color: Auto Formatted: Indent: Left: 007", First line: 0", Right: 008", Line spacing: Multiple 12 li

4 Institutional Base Salary page 4 apply once an award is made SponsorRead sponsor proposal requirements should be reviewed carefully for applicability At the time of hire, all employees should receive an official offer letter or notification which includes their IBS Employees receiving an adjustment in salary due to an annual increase, market adjustment, or promotion should receive a letter or notification documenting their revised IBS and the effective date of the change Faculty compensated for 9 month9-month academic appointments are permitted to expend up to an additional three months of summer effort on one or more sponsored projects in the period between spring and fall semesters and earn up to three months of additional salary for that effort, subject to sponsor policies For example, NSF limits annualsummer salary to two months of pay charged to all NSF awards If a faculty member has administrative or other non-research responsibilities (including vacations) during the summer period they may be precluded from devoting 100% effort to sponsored projects and thus precluded from requesting a full three months of summer salary Faculty who receive summer salary from sponsored projects will be required to certify that the effort was expended on those projects during the summer effort period EF ROLES AND RESPONSIBILITIES 1 Chairs, Deans, Provost, Vice Chancellors, and other Supervisors - Ensure that offer letters are provided to new hires indicating the approved IBS - Ensure that subsequent salary adjustments are documented with the approved revised IBS 2 Principal Investigator - Ensure that all requests for salary support in sponsored project proposals are based on the individual'sindividual 's correct IBS Formatted: Indent: Left: 008", Hanging: 024", Numbered + Level: 1 + Numbering Style: A, B, C, + Start at: 5 + Alignment: Left + Aligned at: 003" + Indent at: 028" Formatted: List Paragraph, Numbered + Level: 1 + Numbering Style: 1, 2, 3, + Start at: 1 + Alignment: Left + Aligned at: 058" + Indent at: 083" Formatted: Indent: Left: 063" Formatted: Indent: Left: 063" 3 Department, School and/or College Administrator - EnsureEnsures that proposal budgets include accurate salary requests - EnsureEnsures that entries into Labor Distribution are correctly based on the individual's IBS - RetainRetains copies of appointment and salary adjustment notifications for audit purposes 4 Division of Research and Economic Development - EnsureEnsures that proposal budgets include accurate salary requests ReviewReviews and approveapproves proposals (including budgets) requesting funding from external sponsors Formatted: Indent: Left: 063" Formatted: Indent: Left: 063" Formatted: Indent: Left: 063", Bulleted + Level: 1 + Aligned at: 007" + Indent at: 032"

5 Institutional Base Salary page 5 Date Revision is Effective: Upon approval First approved: January 20, 2015 Approved by the Chancellor - Formatted: Body Text, Indent: Left: 063", Right: 009", Space Before: 26 pt, Line spacing: Multiple 122 li, Bulleted + Level: 1 + Aligned at: 007" + Indent at: 032"