University at Buffalo (UB) 
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Summary
This policy defines institutional base salary and its use in estimating, accumulating, and reporting salary changes to sponsored projects.
Policy Statement
The University at Buffalo is committed to complying with all federal and sponsoring agency regulations including those relating to compensation for personal services. These regulations allow charges for work performed on sponsored awards by faculty members during the academic year at the institutional base salary (IBS) rate. IBS is the annual salary paid to an individual for performance of all professional obligations required by the individual’s primary UB appointment. Professional obligations may include research, teaching, administrative functions, clinical practice, or other service activities and are generally identified in the individual’s appointment or reappointment letter. Unless otherwise specified, the annual salary stated in the appointment or reappointment letter fully compensates the individual for all professional obligations required by their primary UB appointment. IBS excludes any income that an individual is permitted to earn outside of duties performed as part of their primary UB appointment.
IBS is set prospectively either for an indefinite period or for a specified term. IBS may not be increased or decreased based on availability of salary support from sponsored agreements or other revenue sources.