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This document outlines the NIH salary cap guidelines as of March 15, 2012, detailing the applicable salary levels for awards issued before and after December 23, 2011. It emphasizes the importance of including full institutional base salaries in grant applications and ensures proper accounting for salaries exceeding the cap. Additionally, it highlights the necessity of correctly charging excess salaries to non-federal resources and provides procedures for addressing funding discrepancies. For questions, contact Sponsored Projects Accounting at UTHSC.
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NIH Salary Cap Guidelines Presented to Campus-Wide Business Managers March 15, 2012
NIH Salary Cap Guidelines • Awards issued prior to December 23, 2011use the Executive Level I salary ($199,700) • Awards issued on or after December 23, 2011 use the Executive Level II salary ($179,700)
Notice on Salary LimitationNOT-OD-12-035 January 20, 2012 • Competing grant applications and contract proposals that include a categorical breakdown in the budget figures/business proposals should continue to reflect the ACTUAL institutional base salary of all individuals for whom reimbursement is requested. • http://grants.nih.gov/grants/guide/notice-files/NOT-OD-12-035.html
UTHSC Procedures • All proposals should include full institutional base salary (regardless of whether it exceeds the salary cap). • When a grant is awarded, individual salaries should be charged based on the applicable cap in accordance with the award Issue Date. • Salary in excess of the cap should be charged to non-federal resources. • A cost share form should also be completed and routed to Sponsored Projects Accounting
UTHSC Procedures(cont.) • If your department has investigators with salary that exceeds either the new or old salary cap, you need to examine their grants/contracts to insure you have properly accounted for the excess salary in the past.
If Salaries Have Not Been Properly Accounted For • If salaries have not been correctly charged to grants / contracts in the past. • Pay funding changes should be processed to correctly charge the excess salary to non-federal sources. • When examining past charges, you need to go back to the start of the current budget period, as indicated on the Notice of Grant Award. • Cost Transfer Explanation Forms are required !!!
Questions ? ? ? Call Sponsored Projects Accounting 8-5571