
Date Established: 6/14/2010
Date Last Revised:
Category: Research
Responsible Office:
Vice President for Research and Economic Development
Responsible Executive:
Vice President for Research and Economic Development
This policy defines Institutional Base Salary and its use in estimating, accumulating, and reporting salary charges to sponsored projects.
Institutional Base Salary (IBS) is the annual salary paid to an individual for performance of all professional obligations required by the individual’s primary UB appointment. These professional obligations may include research, teaching, administrative functions, 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 his or her primary UB appointment. IBS excludes any income that an individual is permitted to earn outside of duties performed as part his or her 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.
IBS is paid at the direction and on behalf of UB by the New York State (NYS) Comptroller or by the Research Foundation of the State University of New York (RF), and may include one or more of the following components: Regular Salary, Temporary Salary Increases, or Endowed Supplements.
Also Receives (Overrides) are not included in IBS.
IBS must be associated with and in proportion to the effort obligated by an individual’s appointment. An externally funded grant or contract administered by the RF may only be charged for the portion of IBS attributed to actual effort expended on that grant or contract.
Salary costs included in a sponsored project proposal or charged to a sponsored project are calculated by multiplying the IBS times the percent of effort expended on the particular sponsored project. In cases where the IBS exceeds the applicable federal salary cap or sponsor limitation, the salary cap or limit amount is used instead of the IBS to calculate salary costs. The amount of IBS above the salary cap or limit may only be paid from non sponsored sources. When preparing proposals for multiple years, future years’ IBS will be estimated based on salary increases in applicable collective bargaining agreements or the RF’s Salary Plan.
Charging a sponsored agreement for less than the committed effort is permitted, subject to the limitations in the Policy on Cost Sharing in Sponsored Programs.
Summer salary may be paid to an individual on an academic or college year appointment for their research obligations performed during the summer months. Summer salary is calculated based on the IBS of the preceding academic or college year and can only be charged to a sponsored project in proportion to the effort expended on the particular project during the summer months.
Office of Management and Budget (OMB) Circular A-21, the National Institutes of Health (NIH) Grants Policy Statement, and other applicable federal statutes and regulations permit salary and wage charges to sponsored awards to the extent that:
Failure to comply with federal requirements or University at Buffalo (UB) policies when proposing or charging salaries could result in expenditure disallowances, financial penalties, or damage to the university’s reputation.
This policy applies to all university entities and all UB faculty and staff involved in performing, directing, or administering research, training, or other sponsored projects (federal, state, and private).
Academic Year Appointment
Nine month faculty obligation.
Also Receives
An approved annualized dollar amount (or portion thereof) that can be paid in addition to the base annual salary on a temporary basis, for additional duties beyond and in addition to, the ordinary and customary duties normally associated with their primary assignment.
Annual Salary
Amount determined by the university to compensate an individual for his or her professional obligation based on grade, title, and experience. Annual salary is based on a full-time equivalent and adjusted proportionately for part-time effort. For academic year faculty, annual salary is the salary paid for the nine month academic year appointment, which is normally paid out over ten months. For calendar year faculty, annual salary is the salary paid for the twelve month calendar year period.
Calendar Year Appointment
Twelve month obligation that can begin on any date.
College Year Appointment
Ten month obligation used by non-faculty professionals that can begin on any date.
Salary Cap
Limitation imposed by the federal government on the amount of salary that may be charged to federally funded grants or contracts.
Sponsor Limitation
Sponsor imposed limitation on the amount of salary that may be charged to sponsored program awards.
Temporary Salary Increases
An increase in the base salary for a limited period of time, associated with a temporary increase in assigned duties and responsibilities that are within the scope of duties normally associated with the position.
IBS is paid at the direction and on behalf of UB by the New York State (NYS) Comptroller or by the Research Foundation of the State University of New York (RF), and may include one or more of the following components:
The following salary components are excluded from the IBS:
IBS is remitted at the direction and on behalf of UB by the New York State Comptroller or The Research Foundation of State University of New York (RF). IBS must be associated with and in proportion to the level of effort obligated by an individual’s appointment. An externally funded grant or contract administered by the RF may only be charged for the portion of IBS attributed to actual effort expended on that grant or contract.
When calculating salary costs for a sponsored project proposal or to be charged to a sponsored project, the cost is calculated by multiplying the IBS times the percent of effort expended on the particular sponsored project. In cases where the IBS exceeds an applicable federal salary cap or sponsor limitation, the salary cap or limit amount is used instead of the IBS to calculate salary costs. The amount of IBS above the salary cap or limit may only be paid from non-sponsored sources. When preparing proposals for multiple years, future years’ IBS will be estimated based on salary increases negotiated in applicable collective bargaining agreements or The RF’s Salary Plan.
Charging a sponsored agreement for less than the committed effort is permitted, subject to the limitations in the policy on Cost Sharing in Sponsored Programs.
Summer salary may be paid to an individual on an academic or college year appointment for their research obligations performed during the summer months. Summer salary is calculated based on the IBS and can only be charged to a sponsored project in proportion to the effort expended on the particular project during the summer months.
Contact | Phone | |
---|---|---|
Kenneth Tramposch | 716-645-3321 | kmt1@buffalo.edu |
John B. Simpson, President
6/14/2010
Date