2,654
edits
Institutional Base Salary: Difference between revisions
Jump to navigation
Jump to search
no edit summary
No edit summary |
No edit summary |
||
| (16 intermediate revisions by 2 users not shown) | |||
| Line 20: | Line 20: | ||
<td style="padding:0.5em; background-color:#e5e5e5; font-size:90%; line-height:0.95em; border:1px solid #A3B1BF; border-bottom:solid 2px #A3B1BF" | <td style="padding:0.5em; background-color:#e5e5e5; font-size:90%; line-height:0.95em; border:1px solid #A3B1BF; border-bottom:solid 2px #A3B1BF" | ||
width="20">[[Intellectual Property]]</td> | width="20">[[Intellectual Property]]</td> | ||
<td style="border-bottom:2px solid #A3B1BF" width="3"> </td> | |||
<td style="padding:0.5em; background-color:#e5e5e5; font-size:90%; line-height:0.95em; border:1px solid #A3B1BF; border-bottom:solid 2px #A3B1BF" | |||
width="20">[[Faculty]]</td> | |||
</tr> | </tr> | ||
</table> | </table> | ||
<br /> | <br /> | ||
[[Sponsored Programs]] | [[ | [[Sponsored Programs]] | [[Sponsored Programs Costing]] | [[Institutional Base Salary]] | [[Sponsored Project Cost Share]] | [[Effort Certification]] | [[Cost Transfer]] | [[Service Center]] | [[Subrecipient Policy]] | [[On-Campus and Off-Campus Indirect Cost Rates on Federally Sponsored Projects]] | ||
<br /><br /> | <br /><br /> | ||
Policy No.: '''6102'''<br /> | Policy No.: '''6102'''<br /> | ||
Effective Date: '''02/20/06'''<br /> | Effective Date: '''02/20/06'''<br /> | ||
Revised Date: ''' | Revised Date: '''11/16/21'''<br /> | ||
Reviewed Date: '''// | Reviewed Date: '''08/11/22'''<br /> | ||
<br /> | <br /> | ||
<big>'''Institutional Base Salary Policy'''</big> | <big>'''Institutional Base Salary Policy'''</big> | ||
| Line 41: | Line 45: | ||
Failure to properly budget, document IBS or charge awards, may result in expenditure disallowances, financial penalties, disciplinary actions, audit findings and harm to UNMC’s reputation. | Failure to properly budget, document IBS or charge awards, may result in expenditure disallowances, financial penalties, disciplinary actions, audit findings and harm to UNMC’s reputation. | ||
== Policy == | == Policy == | ||
The University of Nebraska Medical Center (UNMC) Institutional Base Salary (IBS) represents combined salary from UNMC and its affiliate practices' plans, Nebraska Medicine and Nebraska Pediatric Practice. Veterans Administration salary is not included in the IBS, per NIH Grants Policy Statement. | |||
==Definitions== | ==Definitions== | ||
Per [https://www.federalregister.gov/articles/2013/12/26/2013-30465/uniform-administrative-requirements-cost-principles-and-audit-requirements-for-federal-awards Uniform Guidance Section 200.430 Compensation - Personal Services] | Per [https://www.federalregister.gov/articles/2013/12/26/2013-30465/uniform-administrative-requirements-cost-principles-and-audit-requirements-for-federal-awards Uniform Guidance Section 200.430 Compensation - Personal Services] | ||
| Line 54: | Line 58: | ||
*reasonably reflects the total activity for which the employee is compensated, not exceeding 100% of compensated activities. | *reasonably reflects the total activity for which the employee is compensated, not exceeding 100% of compensated activities. | ||
===Components of Institutional Base Salary=== | ===Components of Institutional Base Salary=== | ||
UNMC Institutional Base Salary (IBS) is the annual compensation for an employee’s appointment, whether for research, teaching, public service, administration or other activities. IBS wage codes are defined in UNMC’s [https:// | UNMC Institutional Base Salary (IBS) is the annual compensation for an employee’s appointment, whether for research, teaching, public service, administration or other activities. IBS wage codes are defined in UNMC’s [https://info.unmc.edu/management/finance/fincompliance/Wage_Code_Types.pdf Wage Code Types]. IBS excludes some wage code types; therefore, IBS may be less than the total institutional salary. | ||
UNMC IBS includes four major parts: | UNMC IBS includes four major parts: | ||
| Line 70: | Line 74: | ||
*UNMC allows an annual inflation factor comparable with the most recent University of Nebraska budget increase to be applied to sponsored project budgets. Note: Although NIH allows applicants to request cost-of-living increases in accordance with institutional policy, NIH eliminates such increases from awarded budgets. | *UNMC allows an annual inflation factor comparable with the most recent University of Nebraska budget increase to be applied to sponsored project budgets. Note: Although NIH allows applicants to request cost-of-living increases in accordance with institutional policy, NIH eliminates such increases from awarded budgets. | ||
*UNMC IBS may not be increased as a result of replacing UNMC funds with sponsored project funds. Salary Increases of 10% or more during the fiscal year must be approved by following the process explained in UNMC Policy 1007, [[Compensation Administration]]. | *UNMC IBS may not be increased as a result of replacing UNMC funds with sponsored project funds. Salary Increases of 10% or more during the fiscal year must be approved by following the process explained in UNMC Policy 1007, [[Compensation Administration]]. | ||
*For NIH and other Health and Human Service agency grants, the Consolidated and Further Continuing Appropriations Act, 2015 (Public Law 113-235) limits the IBS to Executive Level II of the Federal Executive pay scale, [http://grants.nih.gov/grants/policy/salcap_summary.htm currently set at $ | *For NIH and other Health and Human Service agency grants, the Consolidated and Further Continuing Appropriations Act, 2015 (Public Law 113-235) limits the IBS to Executive Level II of the Federal Executive pay scale, [http://grants.nih.gov/grants/policy/salcap_summary.htm currently set at $199,300]. | ||
*For federal contracts, 10 U.S.C. 2324(e)(1) (P) limits IBS to $487,000. | *For federal contracts, 10 U.S.C. 2324(e)(1) (P) limits IBS to $487,000. | ||
== UNMC Compliance with NIH Criteria for Combining Salaries == | == UNMC Compliance with NIH Criteria for Combining Salaries == | ||
| Line 76: | Line 80: | ||
In addition to Uniform Guidance requirements explained above, to be eligible to incorporate the clinical practice plan salary into the IBS, NIH applicant institutions must meet five criteria outlined in the [http://grants.nih.gov/grants/guide/notice-files/NOT-OD-05-061.html NIH Grants Policy Statement]. UNMC meets each of the following five criteria. | In addition to Uniform Guidance requirements explained above, to be eligible to incorporate the clinical practice plan salary into the IBS, NIH applicant institutions must meet five criteria outlined in the [http://grants.nih.gov/grants/guide/notice-files/NOT-OD-05-061.html NIH Grants Policy Statement]. UNMC meets each of the following five criteria. | ||
:1. Clinical practice compensation must be set by the institution. | |||
:*Per UNMC policy and practice, clinical practice compensation is set by department chairs who report to the Dean of the College of Medicine. | ::*Per UNMC policy and practice, clinical practice compensation is set by department chairs who report to the Dean of the College of Medicine. | ||
:2. Clinical practice activity must be shown on the institution's payroll or salary appointment forms and records approved by the institution. | |||
:*Per UNMC policy and procedure, faculty assignments and compensation are documented on annual terms of employment agreements issued by the College of Medicine Dean’s Office and in annual Nebraska Medicine and Nebraska Pediatric Practice Employment Agreements. Nebraska Medicine and Nebraska Pediatric Practice are instrumentalities of the University of Nebraska and acts as common paymaster for their clinical practice faculty. | ::*Per UNMC policy and procedure, faculty assignments and compensation are documented on annual terms of employment agreements issued by the College of Medicine Dean’s Office and in annual Nebraska Medicine and Nebraska Pediatric Practice Employment Agreements. Nebraska Medicine and Nebraska Pediatric Practice are instrumentalities of the University of Nebraska and acts as common paymaster for their clinical practice faculty. | ||
:3. Clinical practice compensation must be paid through or at the direction of the institution. | |||
:*Per UNMC policy and procedure, faculty assignments and compensation are documented on annual terms of employment agreements issued by the College of Medicine Dean’s Office and in annual Nebraska Medicine and Nebraska Pediatric Practice Employment Agreements. Nebraska Medicine and Nebraska Pediatric Practice are instrumentalities of the University of Nebraska and acts as common paymaster for their clinical practice faculty. | ::*Per UNMC policy and procedure, faculty assignments and compensation are documented on annual terms of employment agreements issued by the College of Medicine Dean’s Office and in annual Nebraska Medicine and Nebraska Pediatric Practice Employment Agreements. Nebraska Medicine and Nebraska Pediatric Practice are instrumentalities of the University of Nebraska and acts as common paymaster for their clinical practice faculty. | ||
:4. Clinical practice activity must be included and accounted for in the institution's effort reporting and/or payroll distribution system. | |||
:*Per UNMC policy and procedure, UNMC includes clinical practice activity in its effort certification system and payroll distribution system. | ::*Per UNMC policy and procedure, UNMC includes clinical practice activity in its effort certification system and payroll distribution system. | ||
:5. The institution must assure that all financial reports and supporting documents associated with the combined IBS and resulting charges to NIH grants are retained and made available to Federal officials or their duly authorized representatives consistent with the requirements of [http://www.ecfr.gov/cgi-bin/text-idx?SID=ee873e1aa906cf3b0d7474d25be3b5a9&node=2:1.1.2.2.1&rgn=div5%20-%20se2.1.200_1333 Uniform Guidance § 200.333]. | |||
:*Per University of Nebraska policy (see [http://www.sos.ne.gov/records-management/schedule_170.html Sponsored Project 170-8]}, UNMC assures that all financial reports and supporting documents associated with the combined IBS and resulting charges to NIH grants are retained and made available as required by federal regulations. | ::*Per University of Nebraska policy (see [http://www.sos.ne.gov/records-management/schedule_170.html Sponsored Project 170-8]}, UNMC assures that all financial reports and supporting documents associated with the combined IBS and resulting charges to NIH grants are retained and made available as required by federal regulations. | ||
===Roles and Responsibilities=== | ===Roles and Responsibilities=== | ||
====Deans, Directors, and Chairs==== | ====Deans, Directors, and Chairs==== | ||
| Line 102: | Line 106: | ||
====Sponsored Programs Accounting==== | ====Sponsored Programs Accounting==== | ||
*Ensure that effort certifications are completed in compliance with UNMC Policy 6105, [[Effort Certification]] and review cost-shared (UNMC Policy 6104, [[Sponsored Project Cost Share]]) companion accounts for accuracy | *Ensure that effort certifications are completed in compliance with UNMC Policy 6105, [[Effort Certification]] and review cost-shared (UNMC Policy 6104, [[Sponsored Project Cost Share]]) companion accounts for accuracy | ||
*Ensure that IBS [https:// | *Ensure that IBS [https://info.unmc.edu/management/finance/fincompliance/Wage_Code_Types.pdf Wage Code Types] in SAP are properly updated and compliant with this policy, (UNMC Policy 6102, [[Institutional Base Salary]]). | ||
== Additional Information == | == Additional Information == | ||
* | *[mailto:mhrncirik@unmc.edu Senior Manager, Financial Compliance and Cost Analysis] | ||
*[http://info.unmc.edu/management/finance/fincompliance/index.html Financial Compliance and Cost Analysis] | |||
*UNMC Policy 1007, [[Compensation Administration]] | *UNMC Policy 1007, [[Compensation Administration]] | ||
*UNMC Policy 6104, [[Sponsored Project Cost Share]] | *UNMC Policy 6104, [[Sponsored Project Cost Share]] | ||
*UNMC Policy 6105, [[Effort Certification]] | *UNMC Policy 6105, [[Effort Certification]] | ||
*[ | *[https://info.unmc.edu/management/finance/fincompliance/Wage_Code_Types.pdf Wage Code Types] Applicable for Sponsored Projects<br /> | ||
*[http://www.unmc.edu/spa/grants/resources/salary.html UNMC Standardized Budget Justification Language]<br /> | *[http://www.unmc.edu/spa/grants/resources/salary.html UNMC Standardized Budget Justification Language]<br /> | ||
<br /> | <br /> | ||
This page maintained by [mailto:dpanowic@unmc.edu dkp]. | This page maintained by [mailto:dpanowic@unmc.edu dkp]. | ||