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  1. Base Salary Rate & Additional Pay Jennifer Wei Office of Cost Studies Elizabeth Adams Office of Sponsored Research Kelly Morrison Office of Sponsored Research 2013

  2. Agenda • What are verified through Effort Reporting? • Effort related audit findings • Current NU practice & status • Base Salary vs. Life Cycle of Effort Reporting • Base salary rate for Proposals & Effort Reporting • IBS vs. NU multiple appointments • Case studies • Additional pay • Discussion

  3. What do we verify through Effort Reporting?

  4. What do we verify through Effort Reporting? • Appropriate salary and wage expenses were charged to sponsored programs • Cost Sharing (Mandatory and Voluntary Committed) was performed as promised * Labor represents ~ 75% of direct research costs

  5. Risk of Non-compliance…

  6. Current Practice • Reporting effort quarterly • Multiple appointments with mixed contract periods • Evanston summer research for faculty: 6/16 to 9/15 (2.5 months maximum)

  7. Appointing faculty/staff – Base Salary Established • Step 1 establishes the base salary: • Employment terms established: # of months (contract period), % fulltime, base salary • IBS established • The Base Salary Rate is determined based on appointment(s)

  8. NIH Grants Policy Statement, Dec 2003: • Annual compensation paid by an organization for an employee’s appointments, whether that individual’s time is spent on research, teaching, patient care, or other activities. Base salary excludes any income that an individual is permitted to earn outside of duties for the applicant/grantee organization Effort Base Salary should be consistent throughout proposal submission and effort reporting Institutional Base Salary (IBS): Works well for a single appointment. How about multiple appointments?

  9. The reality – NU’s unique scenarios (or not so unique…) NU FSM + NMFF NU FSM + NMFF + VA MCC + RIC or Argonne WCAS faculty + Cancer Center program leader WCAS faculty appointment + Cancer Center program leader appointment + Research Center Director

  10. #1: NU FSM + NMFF NU FSM: 60,000 NMFF: 120,000 IBS? Base alary Rate for proposal submission & effort reporting? Monthly salary rate?

  11. #2: NU FSM + NMFF + VA NU FSM: 60,000 NMFF: 120,000 VA: 60,000 IBS? Base Salary Rate for proposal submission & effort reporting? Monthly salary rate?

  12. #3: MCC Faculty + RIC or Argonne MCC Faculty: 90,000 RIC Appointment (at RIC): 60,000 IBS? Base Salary Rate for proposal submission & effort reporting? Monthly salary rate?

  13. #4: WCAS Faculty + Cancer Center Program Leader WCAS Faculty: 108,000 Cancer Center Program Leader: 12,000 IBS? Base Salary Rate for proposal submission & effort reporting? Monthly salary rate?

  14. #5: WCAS Faculty + Cancer Center Program Leader + OR Research Center Director MCC Faculty: 108,000 Cancer Center Program Leader: 12,000 OR Research Center Director: 54,000 IBS? Base Salary Rate for proposal submission & effort reporting? Monthly salary rate?

  15. Other Related Topics Salary increase NOT based on receiving sponsored funding Merit increase and/or Responsibilities based 100% Effort for a quarterly effort report may not be the same as 3 person months; factors to be considered: % FTE (e.g., 50% FTE) Employment start or end date Summer salary

  16. Other Related Topics • Unpaid faculty with committed effort • Listed as PI or Key Personnel (senior researcher) with cost shared effort • An unpaid effort report can be generated in ERS; employees must be separately tracked • Example of $0 pay faculty • Adjunct faculty • Faculty providing contributed services and salary paid by another institution

  17. Related Courses Recommended in the Following Order • http://www.northwestern.edu/hr/hris/training/index.html • http://cafe.northwestern.edu/training Research Administration Training Seminar Effort 101 (www.northwestern.edu/coststudies/effort.html ) FASIS • HRS 101: FASIS Lookup Training • HRS 102: FASIS Deployed Funding • HRS 103: FASIS Temp Administration Project Café • FMS505: Managing Sponsored Projects Effort

  18. Additional Pay • Additional pay on sponsored projects is uncommon • Certain circumstances warrant additional pay • Faculty add pay should always receive additional scrutiny • Variety of Considerations

  19. Nature of Work Performed • Does the work represent temporary assignment? • Is the work significantly different from the employee’s normal job duties? • What is the work being performed? • Connection to sponsor scope of work • Sponsor budget and justification

  20. Basis for Rate of Pay • What is the basis for the rate of pay? • Hourly vs. Flat Rate • Connection to employee’s standard rate of pay (if applicable) • Documentation to support pay

  21. Is this charge appropriate? • Review sponsor budget and justification • General costing principles still apply • Allowable • Allocable • Reasonable • Consistently Treated

  22. Approvals • HR (if staff) • TGS (if grad student supported on TGS-managed fellowship) • Employee (to be paid) • Authorized Department • Authorized School • Home School OSR and ASRSP expect that if the department and school have approved the additional pay request, the PI has authorized the transaction.

  23. Consulting Fees • If an individual has been paid on the University payroll within the previous twelve months, the individual is treated as an employee for any payments for work performed • If originally proposed in the budget as consulting, include sponsor budget and justification

  24. Research Subject Fees • Confirm: • Basis of Pay • Current IRB Protocol • Research subject fees will receive expedited review if the above information is included • Reminder that all required approvals on additional pay form are still necessary

  25. Reminders • Check project end date • Check project balance • Reasonable period of performance • Is the appropriate account code opened? • If not, OSR-2 should also be routed

  26. Expediting Add Pay Form Review • Add pay form should always be sent to OSR before ASRSP • Ensure all appropriate approvals are in place before submission to OSR • Complete additional pay form checklist

  27. Discussion