1. 概述

   The purpose of this policy is to establish Ohio university’s definition of “Institutional Base Salary” (IBS) for the purposes of sponsored projects. The federal government requires that recipients of federal funding establish an institutional policy that documents the basis for all budgeting and expensing of salaries on sponsored projects and requires that all such costs be treated consistently regardless of the source of funds.

   This policy provides the basis for calculating faculty and staff salaries for allowable activities on proposals and awards in order to ensure compliance with federal regulations. Specific details are provided in office of management and budget (OMB) uniform guidance, CFR第200部分-统一管理要求, 成本原则, 以及对联邦奖励的审计要求, 第200节.430、补偿个人服务.

   It is Ohio university’s policy that all personnel costs for faculty and staff charged or committed to sponsored projects, 无论是联邦资助还是非联邦资助, be based on an individual's “Institutional Base Salary” (IBS).

2. 保单范围

   This policy applies to all sponsored projects and is applicable to all faculty, 行政及分类人员, 无论资金来源如何, 谁要求或从谁那里获得工资支持, 或者致力于, 任何赞助项目. Adherence to this policy is the responsibility of all Ohio university personnel involved in proposing and administering grants, 包括主要研究人员, 部门和拨款管理人员, 行政负责人, 院长, Office of 研究 and sponsored programs and grants accounting.

3. 键定义

   1. “机构基本工资”(IBS):

      IBS is defined as the annual compensation paid by Ohio university for an individual's appointment (academic or calendar year), 这个人的时间是否花在研究上, 指令, 服务, 政府, 或者其他活动. IBS does not include bonuses, fringe benefits, or one-time payments.

      1. May not be increased as a result of replacing or augmenting university salary funds with sponsor projects funds;
      2. Is established by Ohio university at hire and during the annual reappointment process;
      3. 包括正常的教学工资吗, 研究, and 服务 undertaken during regular academic periods and includes compensation for any secondary appointments such as a fiscal increment provided to department chairs and directors;
      4. IBS generally changes at the beginning of the academic/fiscal year. It can, however, change during the year due to many circumstances, included, but not limited to:
         1. The individual receives an increase or decrease in salary as a result of assuming, 或者放弃, 特定的学术或行政职责, e.g. 担任系主任系主任;
         2. The individual receives a merit salary adjustment as part of a university wide adjustment of salaries that occurs during a fiscal year;
         3. The individual receives a salary increase as a result of a retention or equity adjustment, 在等级或职位上的提升, or change in employment responsibilities; or
         4. The individual’s formal appointment and required professional effort changes from full-time to part-time, 从兼职到全职, or from one required level of part-time effort to another required level of part-time effort.

   2. 肠易激综合征除外:

      IBS不包括不规则的补偿, 短期内, and voluntary assignments (“Extra Service Pay” as per uniform guidance terminology), 比如额外的工资, non-指令al过载, 教学过载, 以及“兼职合同报酬”，用于IBS以外的服务.“另外, IBS does not include summer salaries (“periods outside the academic year” as per uniform guidance terminology) such as summer 研究 or summer term pay. It does not include bonuses or one-time incentive pay such as housing allowances, 津贴, 谢礼, 或者学费报销. Also excluded from IBS are salaries paid directly by another organization, and income that an individual is permitted to earn outside of Ohio university appointment responsibilities such as intra institutional and external consulting.

   3. 补偿

      补偿 means the salary amount that is established by Ohio university and paid through the Ohio university payroll system.

   4. 学术任命:

      An academic-year appointment is normally for the nine-month period from August sixteenth through May fifteenth of the subsequent year and the institutional base salary is for the 指令, 研究, 服务, 以及那段时期的行政职责. Salary under an academic year appointment may be paid over a ten, 11, 或者12个月的期限, 但这并不影响任命的性质. 请注意，对于某些目的, such as the application of sponsor salary caps and the conversion of institutional base salaries into per pay rates for information purposes, salary based on an academic appointment must be converted into its twenty-four-pay equivalent (usually by dividing by eighteen and then multiplying by twenty-four.

   5. 夏季工资:

      Summer salary refers to the compensation received for work performed during the months (e.g., May sixteenth through August fifteenth) outside of the academic year appointment. One summer month is equivalent to one-ninth of the nine-month IBS. 夏季工资不包括在IBS中.

   6. 历年任用:

      A calendar-year appointment is for an individual’s 指令, 研究和服务职责，为期整整十二个月. Summer salary is not available to individuals with calendar-year appointments.

   7. 工资帽:

      Sponsors may have a salary cap that limits the amount of IBS that establishes the basis for charging salary to their projects. 何时适用工资上限, the requested salary support is determined by multiplying the proposed level of effort (expressed as a percentage of effort over a period of time) by the maximum salary allowed by the sponsor.

评论家

本政策的修订建议应由以下人员进行检讨:

1. 研究副院长

2. 财务和行政副总裁

3. CFAO的

4. 行政参议院

5. 教师参议院

6. 总人力资源主任

表格、参考资料和历史

1. 形式

   以下表格适用于本保单:

   没有特定于此策略的表单.

2. 参考文献

   下列事项与本政策有关:

   1. 41.002 额外的补偿
   2. 机构基本工资快速参考指南

3. 历史

   Draft versions of this policy that were circulated for review, 他们的封面备忘录, 他们的形式, 和审稿人对它们的评论可以在 有密码保护的评论网站.

   此政策的先前版本已获批准

   1. 2019年2月22日