SUBJECT: Effective Date: Policy Number:
|
|
|
- Nathan Howard Brooks
- 6 years ago
- Views:
Transcription
1 Division of Research SUBJECT: Effective Date: Policy Number: Institutional Base Salary (IBS) Policy 11/01/ Supersedes: Page Of 06/16/10 02/08/10 01/23/13 Responsible Authorities: 1 5 Division of Research Director of Research Accounting I. Background The federal government requires recipients of federal funding to establish an institutional policy that documents the budgeting and expensing of salaries on sponsored awards. These federal requirements shall be consistently applied to all sponsored awards at Florida Atlantic University. II. Purpose The purpose of this policy is to establish Florida Atlantic University s definition of Institutional Base Salary (IBS), the basis for calculating faculty salaries in proposals and to ensure compliance with the requirements of 2 CFR Compensation (Uniform Guidance). For purposes of this policy, awards will be used to refer to all agreements, grants, contracts, projects, Notice of Awards (NOA), Memorandum of Understanding (MOU), etc. that are funded by an external sponsor. Failure to accurately propose, charge, and/or document salaries to sponsored awards could result in financial penalties, expenditure disallowances or harm the University s reputation. III. General Statement Research Accounting is available to answer questions and provide assistance regarding the requirements of the Institutional Base Salary Policy.
2 IV. Policy It is the policy of Florida Atlantic University that salary charges to sponsored programs are based on the institutional base salary and not to exceed salary caps or other limitations imposed by external sponsors. Institutional Base Salary (IBS) is defined as the annual compensation paid by Florida Atlantic University for an employee s appointment, whether that individual s time is spent on instruction, research, patient care, or other institutional activities. IBS includes regular salary, compensation for instruction, research, patient care or other institutional activities. IBS does not include: fringe benefit payments, reimbursed expenses, bonuses, supplemental compensation, one-time payments, incentive payments, salary paid directly by another organization and 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 projects funds. A. Salary Cap Note that some sponsors may have a salary rate cap which would limit the amount of IBS that could be used as a basis for charging salary to their projects. 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. If a sponsored project has a salary cap, then an individual s salary in excess of the salary rate cap is unreimbursable by the sponsor and therefore an unallowable cost, although a cost to the project. The unallowable portion of salary over the cap will be charged to a nonsponsored Salary Cap account. The National Institutes of Health (NIH) has a salary cap of $185,100 (refer to for salary cap amounts). For example, with a salary cap of $185,100 a faculty member who earns $250,000 and has 10% effort on an award may recover $18,510 from the federal sponsor ($185,100 cap x 10% = $18,510). The institution must contribute $6,490 ($250,000 - $185,100 x 10% = $6,490) in a non-sponsored Salary Cap account. B. Supplemental Compensation Supplemental compensation is pay for work done in excess of the normal workload. It includes compensation for incidental work or summer salaries. Supplemental compensation must be reasonable and is usually temporary. It may be allocated as a single payment or spread over the course of the primary appointment. Charges for work performed on sponsored awards during the academic year, will be based on the individual s regular compensation for the continuous period which under the policy of FAU, constitutes the basis of his/her salary. Charges for work performed on sponsored awards during all or any portion of such period are allowable at the base salary rate. In no event will charges to sponsored awards, irrespective of the basis of computation, exceed the proportionate share of the base salary for that period. This principle applies to all employees who are working on sponsored awards at the university. 2
3 Supplemental compensation on federal awards during the academic year may be allowed if the following conditions are met: 1. The work performed is in addition to the faculty member s regular department assignment. 2. The terms are specifically provided for in the contract/grant agreement or they have been approved in writing by the sponsoring agency. 3. Consultation is across departmental lines, or involves a separate or remote operation (see Intra-University Consulting). C. Summer Compensation Charges classified by the University as overload for work performed by 9-month or 10-month faculty members on sponsored awards during the summer months or other periods not included in the base salary period will be determined for each faculty member at a rate not in excess of the base salary (100%), divided by the period to which the base salary relates. The National Science Foundation (NSF) permits up to 2 months salary to be charged to all NSF awards during the year. This salary may be requested for work performed during the summer months. D. Intra-University Consulting Intra-university consulting is assumed to be undertaken as a university obligation requiring no compensation in addition to full time salary and this activity is included in the base salary. However, in unusual cases where consultation is across departmental lines or involves a separate remote operation, and the work performed by the consultant is in addition to their regular appointment, any charges for such work representing extra compensation above the salary are allowable provided that such consulting arrangements are specifically provided for in the proposal and/or agreement or approved in writing by the sponsoring agency. E. Full workload and IBS Maximum effort relates to an employee s full workload, which includes activities such as instruction, research, patient care or other institutional activities. The cumulative effort of the activities shall constitute the employee s 100% effort regardless of the time required to accomplish those activities. Institutional Base Salary shall be consistently applied in apportioning salary charges to the sponsored award and in reviewing/certifying an employee s effort. V. Definitions Institutional Base Salary (IBS): The annual compensation paid by an organization for an employee s appointment whether that individual s time is spent on instruction, research, patient care, or other institutional activities is specifically set for a 9-month, 10-month or 12- month period depending on the individual s appointment. IBS does not include bonuses, one-time payments (lump sum), summer pay for 9-month and 10-month faculty, or incentive pay. Also excluded from IBS is any income that an individual is permitted to earn outside of duties at Florida Atlantic University. 3
4 Institutional Base Salary Period: The period of time during which an employee is under appointment to the University and for which the employee receives a stipulated salary for the University s fiscal year. For the purpose of calculating 9-month (19.5 Bi-weeklies) faculty salary rates, the base salary period is 9 months (19.5 Bi-weeklies). For professional staff and 12-month faculty (26.1 Bi-weeklies), the base salary period is the full 12 months (26.1 Bi-weeklies) of the fiscal year. Supplemental Compensation: Is any pay to faculty or staff for work done in excess of the normal workload. It includes compensation for incidental work or summer salaries. This type of compensation is paid to faculty with the classification of overload. Incidental Work: Activities that are in excess of an individual s normal activities for which supplemental compensation is paid by the University under institutional policy. Full Workload: The total activity for which the individual is compensated by the University regardless of the number of hours expended on those activities. Full workload includes: instruction, research, patient care or other institutional activities. VI. Roles and Responsibilities Principal Investigator Ensures that all requests for salary support in sponsored projects proposals are based on the individual s correct Institutional Base Salary in relation to the proposed effort. Grant Manager or Budget Coordinator Reviews proposal budgets for accurate salary requests in relation to the proposed effort. Office of Sponsored Programs Reviews and approves proposals (including budgets) requesting funding from external sponsors. Research Accountant Reviews and approves costing allocations, period activity pay and one-time payment requests 4
5 V. Annual Review of Procedures The Institutional Base Salary Policy will be reviewed as necessary. POLICY APPROVAL Initiating Authority Signature: Date: Daniel Flynn, Vice President for Research Executed signature pages are available in the Research Accounting Office. 5
SUBJECT: Effective Date: Policy Number:
Division of Research SUBJECT: Effective Date: Policy Number: Institutional Base Salary Policy 01/23/2013 10.5.11 Supersedes: Page Of 06/16/2010 02/08/2010 Responsible Authorities: Division of Research
NOVA SOUTHEASTERN UNIVERSITY OFFICE OF SPONSORED PROGRAMS POLICIES AND PROCEDURES
PAGE 1 OF 6 PURPOSE: The largest category of cost charged to sponsored agreements is salaries and wages. OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards,
I. INTRODUCTION DEFINITIONS. Effective Date: 05/13/15. Office of Academic Grants and Sponsored Research ( ;
Section: II.3.50 Title: Compensation Effective Date: 05/13/15 Approved By: Provost and Treasurer Responsible Unit: Office of Academic Grants and Sponsored Research (609-771-3255; grants@tcnj.edu) History:
New York University UNIVERSITY POLICIES
New York University UNIVERSITY POLICIES Title: Salary Cap Administration Policy Effective Date: December 1, 2017 Supersedes: September 1, 2013 Issuing Authority: Responsible Officer: Sponsored Programs
NORTH CAROLINA AGRICULTURAL AND TECHNICAL STATE UNIVERSITY
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
Effective Date: 01/25/2013. Supersedes: 08//2008. Responsible Authority: Division of Research Director, Research Accounting
Division of Research SUBJECT: Program Income Effective Date: 01/25/2013 Supersedes: 08//2008 Policy Number 10.5.13 Page Of 1 7 Responsible Authority: Division of Research Director, Research Accounting
IDAHO STATE UNIVERSITY POLICIES AND PROCEDURES (ISUPP) Compensation in Excess of Base Salary Policy #7020
IDAHO STATE UNIVERSITY POLICIES AND PROCEDURES (ISUPP) Compensation in Excess of Base Salary Policy #7020 POLICY INFORMATION Major Functional Area: Office for Research and Economic Development Policy Title:
4/18/2012. Supplemental Compensation on Federal Awards: Entering the Quagmire. Supplemental Compensation: PUI Issues
Supplemental Compensation on Federal Awards: Entering the Quagmire CARRIE H. BROWN, STEPHEN F. AUSTIN STATE UNIVERSITY KATHY YOUNG, ILLINOIS STATE UNIVERSITY NCURA REGION IV/V MEETING APRIL 2012 OUR THANKS
Uniform Grant Guidance for Higher Educational Institutions: Personal Services and Fringe Benefits
Uniform Grant Guidance for Higher Educational Institutions: Personal Services and Fringe Benefits Higher education institutions applying for and receiving federal grants and cooperative agreements are
Division of Research Policy
Division of Research Policy SUBJECT: Financial Conflict of Interest in Research Effective Date: April 11, 2017 Policy Number: 10.1.2 Supersedes: Page Of September 30, 2015 August 24, 2012 June 10, 2015
Council on Governmental Relations Guide to Office of Management and Budget Uniform Guidance, Section Compensation Personal Services.
Council on Governmental Relations Guide to Office of Management and Budget Uniform Guidance, Section 200.430 Compensation Personal Services July 2015 About This Document The Council on Governmental Relations
(c) Prior approval of the Federal awarding agency (e) (3) Prior approval of the Federal awarding agency.
Prior written approvals 2 CFR 200.407 provides references to all prior approvals required in other sections of the guidance. The budget-related items listed here must not only meet the standard tests of
Uniform Guidance and DOL Exceptions PRIOR APPROVAL
The Uniform Guidance contains 25 prior approval areas and DOL s exceptions add one additional prior approval. Additionally, DOL s exceptions place parameters around prior approval requirements, including
Proposal Budget Basics
Proposal Budget Basics Include both direct and F&A costs Should be detailed Include only allowable costs If required, include matching or cost-sharing (cost sharing should only be included if required
Frequently Asked Questions (Updated Feb. 4, 2018)
Frequently Asked Questions (Updated Feb. 4, 2018) 1. Why was the previous program which allowed faculty to match their GRA raises (i.e. the program created under the Non-GRA Supplement to Faculty Salary
University of Mississippi Medical Center Policy on Service Centers
I. Purpose University of Mississippi Medical Center Policy on Service Centers As a recipient of federal funding, UMMC is required to comply with the cost requirements of the Office of Management Budget
Payroll Topics Relating to Sponsored Projects
Payroll Topics Relating to Sponsored Projects September 2014 Presented by: Roger McBride Roundtable: Julie Henton, Cindy Sicard, Shari Liming, Kristi Fronce Presented to: College of Engineering Research
Guidance on Salary Cap for Department of Health & Human Services (DHHS) and National Institutes of Health (NIH) Sponsored Programs
Guidance on Salary Cap for Department of Health & Human Services (DHHS) and National Institutes of Health (NIH) Sponsored Programs Brigitte H. Fasciotto, Manager Sponsored Programs Compliance & Monitoring
Charging Directly to Sponsored Projects Costs that are Normally Considered Indirect
CORNELL UNIVERSITY POLICY LIBRARY Charging Directly to Sponsored Projects Costs that are Normally Considered Indirect POLICY 3.18 Sponsored Projects Costs the are Normally Considered Indirect Responsible
The Basics of Budget Preparation. Janet Boyles Pre-Award Services Office of Sponsored Programs
The Basics of Budget Preparation Janet Boyles Pre-Award Services Office of Sponsored Programs What is a Budget? A budget is a financial proposal A budget reflects the work proposed A budget is a detailed
RESEARCH ADMINISTRATORS ROUND TABLE. June 7, 2016 Health Sciences Center June 8, 2016 Brooks Hall
RESEARCH ADMINISTRATORS ROUND TABLE June 7, 2016 Health Sciences Center June 8, 2016 Brooks Hall Round Table Menu Budgeting Overview Janet Boyles Recharge Centers Jaime Bunner Sub-award Management John
Research Accounting is available to answer questions and address concerns regarding the requirements of the Accounts Receivable Collection Policy.
Division of Research SUBJECT: Effective Date: Policy Number: Accounts Receivable Collection Policy 01/24/13 10.5.2 Supersedes: Page Of 02/23/11 05/14/10 Responsible Authorities: Director Research Accounting
Indirect Costs (Facilities and Administrative Costs or F&A)
East Tennessee State University Policy Title: Sponsored Program Costs Issued: 4/30/14 Responsible Official: Vice Provost for Research and Sponsored Programs Responsible Office: Office of Research and Sponsored
Charging of Direct Costs to Sponsored Projects: Policy
Charging of Direct Costs to Sponsored Projects: Policy Policy Sections Last Revised: February 2016 Policy Statement Reason for Policy Who Should Know This Policy Contacts Applicable WCM Policies and Procedures
Cost Accounting Standards at Stony Brook University
Cost Accounting Standards at Stony Brook University Effective January 1, 1999 I. Who Should Know This Policy Provost Principal Investigators Service Center Managers Vice Presidents Unit Administrators
Direct Charging of Administrative and Clerical Salaries to Federal Awards
Responsible Office: Office for Sponsored Programs Date First Effective: December 15, 2009 Revision Date: Direct Charging of Administrative and Clerical Salaries to Federal Awards Policy Statement Harvard
Mandatory Cost Share. Percent Effort/Committed Effort
East Tennessee State University Policy Title: Cost Sharing Issued: 4/30/14 Responsible Official: Vice Provost for Research and Sponsored Programs Responsible Office: The Office of Research and Sponsored
Cost Items that Require Prior Written Approvals
Cost Items that Require Prior Written Approvals The cost items in the chart below each require prior written approval in order to be either directcharged to a federally-funded award, or to be committed
Inter-Department Invoice Voucher may sometimes be necessary to:
1.0 INTRODUCTION COST TRANSFERS FOR SPONSORED PROJECTS A cost transfer is any transfer of an expense involving a sponsored project via an Inter- Department Invoice Voucher. Institutions receiving federal
Service Center Policy and Procedures University at Albany
Service Center Policy and Procedures University at Albany Prepared by: Office of the Controller University at Albany Review Date: March 24, 2017 Table of Contents 1. Regulations 2 2. Definitions.. 3 3.
Policy on Cost Allocation, Cost Recovery, and Cost Sharing
Page 1 of 13 PURPOSE: Provide guidance and structure when allocating and documenting costs (direct and indirect) for extramurally funded awards. Serves to provide direction for budgeting,
University of Delaware Service Center/Recharge Centers/Core Facilities. June 13, 2017
University of Delaware Service Center/Recharge Centers/Core Facilities June 13, 2017 Agenda 1. Purpose 2. Policy 3. Types 4. Federal Guidelines 5. Accounting for Service Centers 6. Capital Equipment and
WHAT THE PI NEEDS TO KNOW
The UC Uniform Guidance Workgroup would like to acknowledge and thank the Council on Governmental Relations, the University of Minnesota, and Columbia University for their resources on which much of this
Standard Operating Procedure. Summer Salary and Supplemental Pay for 9-Month Faculty. February 15, 2017 (First Issued May 1, 2012)
Standard Operating Procedure Summer Salary and Supplemental Pay for 9-Month Faculty February 15, 2017 (First Issued May 1, 2012) I. Applicability Regulation 05.58.01 categorizes summer salary and supplemental
c. The only allowable advertising costs are those that are solely for:
1. Advertising and public relations costs. a. The term advertising costs means the costs of advertising media and corollary administrative costs. Advertising media include magazines, newspapers, radio
USDA /NIFA DOC NASA Written Prior Approval Use of grant agreements (including fixed amount awards), cooperative agreements, and 200.
Research Terms and Conditions (RTC) Appendix A Prior Approval Matrix Formatted by the University of Washington Prior Approval items are listed below with the Reference and if the RTCs Require (R) or Waive
Introduction to Finance
Introduction to Finance Sarfraz Masih RN, DDC, Post RN BScN, MScN Principal Karachi Kings College of Nursing, Karachi Agenda of Talk Definition of finance and financial management Staffing budget preparation
Compensation Plan. McGovern Medical School. The University of Texas Health Science Center at Houston
Compensation Plan McGovern Medical School The University of Texas Health Science Center at Houston I. INTRODUCTION The McGovern Medical School (Medical School) Compensation Plan (Compensation Plan or Plan)
GENERAL INSTRUCTIONS COVER SHEET AND CERTIFICATION C-1
INDEX GENERAL INSTRUCTIONS (i) COVER SHEET AND CERTIFICATION C-1 Part I General Information I-1 Part II Direct Costs II-1 Part III Indirect Costs III-1 Part IV Depreciation and Use Allowances IV-1 Part
NOVA SOUTHEASTERN UNIVERSITY OFFICE OF SPONSORED PROGRAMS POLICIES AND PROCEDURES
PAGE 1 OF 5 PURPOSE: To establish the policy and procedures when the university will engage a third party in performing a substantive programmatic role under a sponsored award to the university. This policy
Deans, Directors, Department Heads, Business Administrators, Faculty, Finance Personnel, and Sponsored Project Personnel
Title: Applicable to: Recharge Center and Pass-Through Activity Guidelines Deans, Directors, Department Heads, Business Administrators, Faculty, Finance Personnel, and Sponsored Project Personnel Effective
MSU Federal/State Cost Policy
MSU Federal/State Cost Policy Updated 10/1/15 to incorporate the Federal Uniform Guidance at 2 CFR Part 200 Michigan State University s (MSU) Federal/State Cost Policy was developed to assist faculty and
PART I - GENERAL INFORMATION No. Description Part I 1.1.0 Description of Your Cost Accounting System for recording expenses charged to Federally sponsored agreements (e.g. contracts, grants and cooperative
Understanding F&A Rates. OPTIONAL SUBHEAD HERE Sara Tarkington January 23 rd, 2018
OPTIONAL SUBHEAD HERE Sara Tarkington January 23 rd, 2018 Why an F&A Cost Rate? It is federal policy to provide for the reimbursement of F&A costs except when specific limitations and prohibitions exist
COLORADO STATE UNIVERSITY Financial Statement Procedures FPI 2-12
COLORADO STATE UNIVERSITY Financial Statement Procedures FPI 2-12 1. Procedure Title: DCESUP Subfund, CONTED Subfund and ONLPL Subfund. 2. Application of Procedure: The CONTED subfund account is used exclusively
December Facilities and Administrative Costs Primer The Research Foundation for The State University of New York
December 2014 Facilities and Administrative Costs Primer The Research Foundation for The State University of New York Table of Contents Introduction... 3 Direct vs. Facilities and Administrative (F&A)...
Revised Disclosure Statement. for: Harvard School of Public Health
FORM APPROVED OMB NUMBER 0348-0055 Disclosure Statement for: Harvard School of Public Health Page 1 of 70 INDEX Effective date July 1, 2004 Page COVER SHEET AND CERTIFICATION... C-1 PART I - General Information...
The Division of Research is available to answer questions and provide assistance regarding the requirements of the Budget Revisions Policy.
Division of Research SUBJECT: Effective Date: Policy Number: Budget Revisions Policy for Federal and Non- 1-9-13 10.2.2 Federal Sponsored Programs Supersedes: Page Of 1-19-12 11-1-08 1 5 Responsible Authorities:
Frequently Requested Information
SBS Grants and Contracts Frequently Requested Information Resource information from the gathered sources of NAU OGCS and College of SBS Grants and Contracts Office Stacy Wyman, Grants and Contract Administrator,
STANDARD ADMINISTRATIVE PROCEDURE
STANDARD ADMINISTRATIVE PROCEDURE 15.01.01.M1.03 Cost-Sharing Procedures Approved October 6, 1997 Revised May 9, 1999 Revised October 2, 2001 Revised October 21, 2009 Revised January 11, 2013 Next scheduled
Part 10: SSAI SCSEP Program Finance Procedures
SSAI SCSEP Policy and Procedure Manual Part 10: SSAI SCSEP Program Finance Procedures 1000 Sponsor Agreement, Budget Instructions and Administrative Requirements A. SSAI SCSEP Sponsor Agreement B. SSAI
POLICY. Number: Sponsored Research Cost Sharing Responsible Office: Research & Innovation
POLICY USF System USF USFSP USFSM Number: 0-313 Title: Sponsored Research Cost Sharing Responsible Office: Research & Innovation Date of Origin: 11-2-09 Date Last Amended: Date Last Reviewed: I. INTRODUCTION
Disclosure of Financial Interests and Management of Conflicts of Interest Related to Sponsored Projects (Research)
NUMBER: SECTION: SUBJECT: RSCH 1.06 (REVISED) Research Disclosure of Financial Interests and Management of Conflicts of Interest Related to Sponsored Projects (Research) DATE: January 31, 2014 Policy for:
Research & Sponsored Programs Accounting Policy Recharge Centers and Annual Approval of Rates POLICY STATEMENT
Research & Sponsored Programs Accounting Research & Sponsored Programs Accounting Policy Recharge Centers and Annual Approval of Rates Responsible Executive: Controller Responsible Department: RSPA Review
UACES Subrecipient Monitoring Policy Statement
UACES Subrecipient Monitoring Policy Statement UACES monitors the financial and programmatic performance of Subrecipients, and evaluates their capacity to effectively manage a Subaward. The university
Procedures for Service Centers
OVERVIEW Procedures for Service Centers Guidelines of Service Centers Service Centers are entities within the University established for the specific purpose of providing product(s) or service(s) to other
2 CFR 215 (A-110) or 2 CFR 230 (A-122) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
Significant Changes for Selected Items of Cost Office of Management and Budget Guidance PART 200 UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS Item of
Facilities & Administrative Costs: Balancing Sponsor Requirements and Institutional Needs
Facilities & Administrative Costs: Balancing Sponsor Requirements and Institutional Needs Kimberly Read, PhD, CRA Assistant Director Florida Center for Inclusive Communities University of South Florida
FINAL DRAFT New Jersey Institute of Technology Number: University Policies and Procedures Date of Issue: October 12, 2011
New Jersey Institute of Technology Number: 12-04 University Policies and Procedures Date of Issue: October 12, 2011 Subject: GRANTS AND CONTRACTS - COST TRANSFER A. OVERVIEW Cost transfers of direct costs
DRAFT ADMINISTRATIVE PRACTICE LETTER
Page(s) 1 of 6 Purpose of Guidelines The budget plan is the financial expression of the project or program as approved during the award process. These guidelines explain administrative requirements and
The following additions were made to the guidelines since the release of the 2011/2012 Fiscal Guidelines in February 2012:
The Children's Services Council of Palm Beach County (CSC) is pleased to provide the Revised Fiscal Year 2013-2014 General Administrative Fiscal Guidelines. The effective date of these Fiscal Guidelines
ALLOWABLE COSTS ON GRANTS February 2010
ALLOWABLE COSTS ON GRANTS February 2010 ASRSP Michael S. Daniels Sr. Associate Controller Jane F. Roy-Singh Associate Director INTRODUCTION This session will examine the concepts and principles associated
Salary & Wages Fringe Benefits Equipment Travel Participant Support. BUDGET CATEGORIES (click on image to go to page)
Salary & Wages Fringe Benefits Equipment Travel Participant Support BUDGET CATEGORIES (click on image to go to page) Salaries & Wages (Direct Cost) 1 of 2 Faculty and Key Personnel Salaries and wages should
Proposal Budgeting 101 Why budgets are more than just a bunch of numbers
Why budgets are more than just a bunch of numbers October 18, 2018 MORE THAN NUMBERS Topics to be covered include: Being responsive to budget requirements by sponsor Describing the use of AY salary vs
Proposal Budgeting 101 Why budgets are more than just a bunch of numbers
Why budgets are more than just a bunch of numbers September 26, 2016 MORE THAN NUMBERS Topics to be covered include: Being responsive to budget requirements by sponsor Describing the use of AY salary vs
What Salaries to Enter During Budget Preparations!
What Salaries to Enter During Budget Preparations! Dhanonjoy C. Saha, PhD, Director Anindita Mukherjee, PhD, Assistant Director Office of Grant Support Albert Einstein College of Medicine New York, USA
FLORIDA ATLANTIC UNIVERSITY RESEARCH CORPORATION, A DIRECT SUPPORT ORGANIZATION OF FLORIDA ATLANTIC UNVERSITY For The Year Ended June 30, 2013
For The Year Ended June 30, 2013 TABLE OF CONTENTS PAGE Independent Auditor s Report... 1 Management s Discussion and Analysis... 3 Basic financial statements: Statement of Net Position... 6 Statement
GUIDELINES FOR THE OPERATION & MAINTENANCE OF CANADA FOUNDATION FOR INNOVATION-FUNDED INFRASTRUCTURE
GUIDELINES FOR THE OPERATION & MAINTENANCE OF CANADA FOUNDATION FOR INNOVATION-FUNDED INFRASTRUCTURE Western University Guidelines for the Operation & Maintenance of Canada Foundation for Innovation-funded
FLORIDA STATE UNIVERSITY POLICY 7A-5 COST TRANSFER POLICY. This policy applies only to cost transfers between or to sponsored projects.
FLORIDA STATE UNIVERSITY POLICY 7A-5 COST TRANSFER POLICY Responsible Executive: Gary K. Ostrander, Vice President for Research Approving Official: Gary K. Ostrander, Vice President for Research Effective
POLICIES. Austin Peay State University. Auxiliary Enterprises Classification and Operation. Issued: March 8, 2017 Responsible Official:
Page 1 Austin Peay State University Auxiliary Enterprises Classification and Operation POLICIES Issued: March 8, 2017 Responsible Official: Vice President for Finance and Administration Responsible Offices:
UCPath at UCLA. Composite Benefit Rates (CBR) & Vacation Leave Accrual (VLA) Implementation
1 UCPath at UCLA Composite Benefit Rates (CBR) & Vacation Leave Accrual (VLA) Implementation 2 UCPath Effective Dates Monthly Paychecks: - Pay Period 9/1-9/30 - First Monthly Paycheck 10/01/2018 Bi-Weekly
Phased Retirement Policy
(Rev. 8/2/16, 2/7/14, Original 7/10/07) Purpose: SUNY Cortland has developed a voluntary Phased Retirement Program designed to give eligible members of the academic and professional staff an opportunity
3 rd Annual Symposium for Research Administrators
3 rd Annual Symposium for Research Administrators Budgeting for Proposals John Sites, Interim Director for Pre-Award Services, Office of Sponsored Research Email: johj@email.unc.edu July 29, 2016 Who am
Uniform Guidance: Key Points of the UNC Implementation - Getting to the Real Impacts of 2 CFR Part 200
Uniform Guidance: Key Points of the UNC Implementation - Getting to the Real Impacts of 2 CFR Part 200 Sharon Brooks Director of Award Management Services and Cash Management Robin Cyr Associate Vice Chancellor
EXECUTIVE OFFICE OF THE PRESIDENT BUREAU OF THE BUDGET WASHINGTON, D.C CIRCULAR NO. A-21 Revised Transmittal Memorandum No. 1.
EXECUTIVE OFFICE OF THE PRESIDENT BUREAU OF THE BUDGET WASHINGTON, D.C. 20503 August 15, 1967 CIRCULAR NO. A-21 Revised Transmittal Memorandum No. 1 TO THE HEADS OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS
Understanding and Managing the NIH Salary Cap. Division of Financial Affairs April 23, 2015
Understanding and Managing the NIH Salary Cap Division of Financial Affairs April 23, 2015 Program Agenda Background Cap levels and effective periods Impact on proposal budgets Accounting for the cap Details
Coordinator of Research Communication
Richard Mocarski Coordinator of Research Communication Office for Sponsored Programs Getting Started What is needed for the project? What are allowable costs? Budget Staples (Normally Allowable Costs)
Tuition Benefits and Taxation. A Guide to Understanding your Benefits and Potential Tax Liability
Tuition Benefits and Taxation A Guide to Understanding your Benefits and Potential Tax Liability Tuition Eligibility and Tax Information Undergraduate Tuition Employee Spouse Dependent child Non-dependent
FLORIDA ATLANTIC UNIVERSITY INTERCOLLEGIATE ATHLETICS PROGRAM INDEPENDENT ACCOUNTANTS REPORT ON AGREED-UPON PROCEDURES
FLORIDA ATLANTIC UNIVERSITY INTERCOLLEGIATE ATHLETICS PROGRAM INDEPENDENT ACCOUNTANTS REPORT ON AGREED-UPON PROCEDURES FOR THE YEAR ENDED JUNE 30, 2014 Mayer Hoffman McCann P.C. An Independent CPA Firm
February 2011 Report No An Audit Report on Correctional Managed Health Care at the University of Texas Medical Branch at Galveston
John Keel, CPA State Auditor Correctional Managed Health Care at the University of Texas Medical Branch at Galveston Report No. 11-017 Correctional Managed Health Care at the University of Texas Medical
Board of Governors Rule
Board of Governors Rule Talent and Culture Annual Increment Responsible Unit: Talent and Culture Adopted: [Proposed September 8, 2017] Revision History: Prior BOG Policy 32 (July 1, 2006; July1, 2007;
Salary/Wage Cost Transfers Involving Sponsored Projects Policy
Salary/Wage Cost Transfers Involving Sponsored Projects Policy I. POLICY STATEMENT The purpose of this policy is to define non-salary cost transfers involving sponsored projects; the circumstances under
New Jersey Institute of Technology Number: University Policies and Procedures
New Jersey Institute of Technology Number: 13-03 University Policies and Procedures Date of Issue: Subject: GRANTS AND CONTRACTS - DIRECT COST A. OVERVIEW This policy establishes that all costs incurred
Research Administration Forum August 9th, Yoon Lee Director, Extramural Fund Management
1 Research Administration Forum August 9th, 2018 Yoon Lee Director, Extramural Fund Management Meeting Agenda 2 Welcome and Announcements Yoon Lee Welcome! Research Administration Forum August 9th, 2018-10:00
UCSF Sales and Service Center Policy Guidance and Procedures Manual
UCSF Sales and Service Center Policy Guidance and Procedures Manual Effective Date: 9/28/2016 Office of Origin: Finance Budget and Resource Management Table of Contents SECTION I: PURPOSE... 3 SECTION
GEORGIA TECH APPLIED RESEARCH CORPORATION
GEORGIA TECH APPLIED RESEARCH CORPORATION FINANCIAL STATEMENTS As of and for the Year Ended June 30, 2017 And Report of Independent Auditor TABLE OF CONTENTS REPORT OF INDEPENDENT AUDITOR... 1-2 MANAGEMENT
WASHINGTON UNIVERSITY RECHARGE CENTERS Policy and Procedures Revised December 2016
WASHINGTON UNIVERSITY RECHARGE CENTERS Policy and Procedures Revised December 2016 A. SCOPE Recharge centers are Washington University (WU) operating units that provide products and services for a fee,
MILWAUKEE SCHOOL OF ENGINEERING Administrative Policy Created October 2016 Cost Allocation Policy on Sponsored Agreements/Grants
MILWAUKEE SCHOOL OF ENGINEERING Administrative Policy Created October 2016 Cost Allocation Policy on Sponsored Agreements/Grants Policy Statement Direct, indirect and allowable costs shall be consistently
Purdue University Recharge Center Policy INTRODUCTION
Purdue University Recharge Center Policy INTRODUCTION The authority for the establishment of rates, fees and charges for Purdue University is vested in the Board of Trustees and has been delegated in specific
Federal Grant Administration Guidelines
Federal Grant Administration Guidelines The following documents internal controls that are required to be in writing for federal grants in accordance with the Uniform Administrative Requirements, Cost
Overview and Discussion of Federal Fiscal Regulations
Overview and Discussion of Federal Fiscal Regulations U.S. Department of Education Office of Special Education and Rehabilitative Services Rehabilitation Services Administration Maintenance of Effort Section
DIVISION OF RESEARCH RECHARGE FACILITIES OPERATING PROCEDURES. August SW 8th Street MARC 430 Miami, FL
DIVISION OF RESEARCH RECHARGE FACILITIES OPERATING PROCEDURES August 2013 11200 SW 8th Street MARC 430 Miami, FL 33199 http://research.fiu.edu Table of Contents Recharge Service Facility Operating Procedures
Welcome! Understanding Facilities and Administration (F&A) Costs. Matt Michener
Understanding Facilities and Administration (F&A) Costs Also known as Overhead Costs, or Indirect Costs. Revised April 2017 1 Welcome! Presenters: Matt Michener matthew.michener@wsu.edu Grant and Contract
BASIC BUDGETING ERA ELECTIVE
BASIC BUDGETING ERA ELECTIVE Presented by: Judy Brown, Director, Office of Research Support, College of Natural Science Denise Lator, Sponsored Programs Administrator, Office of Sponsored Programs 1 AGENDA
Faculty Salary Planning
Faculty Deb Cundiff Business Administrator McCormick School of Engineering Marsha McClellan Director of Financial Management Feinberg School of Medicine What is Faculty? a.k.a. Direct charging Begins at
GENERAL INSTRUCTIONS--Continuation Sheet... COVER SHEET AND CERTIFICATION... C-1. PART I General Information... I-1. Indirect Costs...
Revision Number 1 Effective Date June 30, 2006 INDEX GENERAL INSTRUCTIONS--Continuation Sheet.............. (i) COVER SHEET AND CERTIFICATION................... C-1 PART I General Information..................
2 CFR Part 200 Uniform Guidance
2 CFR Part 200 Uniform Guidance Lisa Mosley Executive Director, Research Operations Michele Wrapp Associate Director, Research Operations December 15, 2014 200.110 Effective/applicability date Applies
Faculty Salary Planning
Faculty Deb Cundiff Business Administrator McCormick School of Engineering Marsha McClellan Director of Financial Management Feinberg School of Medicine What is Faculty? a.k.a. Direct charging Begins at
Example 1. Individual with a Nine-Month Appointment
Example 1. Individual with a Nine-Month Appointment Dr. Minion is on a nine-month faculty appointment in the Department of Biology. He is submitting a NIH R01 grant proposal with 1.2 person months effort.
UNIVERSITY OF SOUTH CAROLINA (COLUMBIA CAMPUS) BUDGET DEVELOPMENT PROCESS INSTRUCTIONS FOR INITIATIVE REQUEST FORM GENERAL INSTRUCTIONS
GENERAL INSTRUCTIONS This form should be used by Columbia Campus units to request funding associated with the expansion of existing programs and the development of new programs. This process does not supersede