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This operating standard establishes the overall responsibility of Principal Investigators (PIs) in undertaking sponsored research projects and related components of those projects.

In assisting the University's departmental research administrators, this operating standard provides guidelines for budget planning of direct costs in accordance with Federal regulations.

This operating standard mandates the University’s compliance with the Federal requirements defined in 2 CFR §200 Subpart E - Cost Principles. It emphasizes the University’s use of consistent financial accounting and compliance measures from the beginning to the closing of each research project. These preventative measures minimize non-compliance issues and audit disallowances that may impede or detrimentally affect the University research community.

Most funding agencies require a proposed budget that estimates the total costs of the project, with a breakdown of cost per year. A budget based on hourly rates is one that includes the Institutional Base Salary (IBS), fringe benefits, health insurance, and Indirect Costs (F&A) together in a lump sum. It is most often found in subrecipient budgets and must be calculated and shown at the proposal stage.

Health insurance estimations are based on the percentage of effort the employee will work on a project and can differ depending on the classification of the University employee. Health insurance covers a 12-month period. Effective in Summer 2018, budgeting of health insurance costs on faculty compensation outside of their 9-month appointment (summer salary) may be included in proposals.

Fringe benefit rates are expenses directly related to employment. They are determined by an employee’s classification and applied as a percentage of the employee's proposed annual salary. These rates serve as the baseline figures used to calculate fringe benefits. Social Security rates may vary for post-docs and graduate students depending upon the University’s operating standard and the type of award.

Salary caps, generally seen with Public Health Service funding, limit the amount of funding the agency will provide for an individual’s salary. The current NIH salary cap amount is reviewed annually. When an individual’s projected salary exceeds an agency-mandated salary cap, the administrating University department is responsible for funding the difference.

Salary calculations can be based on a percentage of effort (Percent Effort Model) or the number of months of effort (Person-Months Model) dedicated to the sponsored project. Guidelines for both are listed below. Summer salary, normally considered three (3) months, is added compensation to nine month employees, therefore, it is calculated separately. Some sponsors limit the effort allowed for summer salaries. Thus, it is very important to read the sponsor guidelines carefully.

In assisting the University's departmental research administrators, this operating standard provides guidelines for budget planning of direct personnel costs in accordance with Federal regulations.

In assisting the University's departmental research administrators, this operating standard provides guidelines for budget planning of direct non-personnel costs in accordance with Federal regulations.

This operating standard defines Institutional Base Salary (IBS) for sponsored research projects and effort reporting purposes. The University is committed to ensuring that personal compensation charges on sponsored projects are based on an individual’s IBS consistent with the requirements of Federal regulation 2 CFR §200.

The purpose of this standard is to identify the guidelines for handling personnel costs on sponsored projects.

The reason for this standard is to detail the compliance activities that are conducted for expenses on sponsored projects.

This operating standard is established to adhere to the University’s obligations as a recipient of sponsored projects specifically under 2 CFR §200.308 and the Federal Research Terms and Conditions.

Providing such general responsibilities clarifies expectations and specific tasks of award management that are ascribed to Principal Investigators (PIs) and Departmental Administrators (DAs).