Ohio Administrative Code › Title 3364 - University of Toledo › Chapter 3364-70 - Research Protection and Practices › Section 3364-70-18 - Faculty and staff compensation and budgeting for sponsored programs

Current through all regulations passed and filed through July 1, 2024
(A)
								Policy statement
The university of Toledo (university)
				is committed to consistent, accurate, reasonable and allowable cost projection
				and allocation in sponsored program budgeting.
(B)
								Purpose of
			 policy
This policy provides guidance for
				budget development of proposals submitted on behalf of the university and
				budget administration of awards received by university from external sponsors,
				in order to comply with federal regulations as described in 2 C.F.R. 200
				"uniform administrative requirements, cost principles, and audit requirements
				for federal awards" (uniform guidance), university policy, state and local
				law.
(C)
								Scope
This policy is applicable to all
				faculty and staff involved in budget development and budget administration of
				externally sponsored programs from all sources (e.g., federal, state,
				industry).
(D)
								Definitions
(1)
									Institutional base salary (IBS): The compensation paid
			 by the university for an employee's appointment whether that individual's time
			 is spent on research, teaching, administration, patient care, creative work,
			 service, or other activities. The compensation relevant in determining IBS is
			 the amount guaranteed and fixed in advance by the appointment letter or
			 employment agreement and paid through the university payroll system. IBS does
			 not include overload teaching, monetary awards, practice plan compensation paid
			 outside of the university payroll system, extra compensation, bonuses, one-time
			 payments, incentive pay, or compensation earned for services performed external
			 to the university, including consulting.
(2)
									Academic year
			 base salary (AYBS): The portion of IBS paid during the academic year as defined
			 by the employee's appointment letter or agreement (e.g. nine, ten, eleven, or
			 twelve months). AYBS is the sum paid in consideration of the normal services
			 rendered by the university employee and determines the maximum rate that can be
			 charged to sponsored projects. AYBS includes the academic year (AY) portion of
			 IBS, administrative appointment salaries and stipends and/or the AY portion of
			 an endowed professorship and/or endowed chair appointment salary. AYBS excludes
			 summer (non-academic year) salary and non-AY portion of administrative stipends
			 and salaries. A twelve-month appointee's IBS will usually be equal to their
			 AYBS. When salaries are budgeted for sponsored programs, associated fringe
			 benefit costs must be included at the university-approved rate unless limited
			 by the sponsor.
(3)
									Sponsored projects: Activities originated or conducted
			 by university faculty or staff supported wholly or in part by external
			 restricted funds awarded to the university. Definitions of activities are found
			 in rule 3364-70-23 of the Administrative Code (facilities and administration
			 costs). Such activities include, but are not limited to, sponsored instruction
			 and training, organized research and other sponsored
			 activities.
(4)
									Research: Systematic investigation, including research
			 development, testing and evaluation, designed to develop or contribute to
			 generalizable knowledge. Scholarship is the practice of advancing, preserving
			 and disseminating knowledge and thought through study, reflection, and
			 engagement that extends beyond traditional instructional activities. Research
			 and scholarship are used interchangeably in this policy.
(5)
									Cost share:
			 University defines cost share, regardless of form (e.g., cash, effort and
			 associated compensation, in-kind, tuition remission, equipment time) as one of
			 three categories as described below.
(a)
										Mandatory committed: Required by the sponsor with
			 commitments documented in the proposal, award or contract. Costs must be
			 documented as required by the office of research and sponsored programs (ORSP)
			 and grants accounting. Effort for this category is included in effort
			 certification.
(b)
										Voluntary committed: Not required by the sponsor but
			 committed by the university to the sponsor as part of a grant proposal, award
			 or contract. Costs must be documented as required by the office of research and
			 sponsored programs (ORSP) and grants accounting. Effort in this category may be
			 included in effort certification.
(c)
										Voluntary
			 uncommitted: Cost share is not required by the terms of the sponsored program
			 and is not included or budgeted for as part of the sponsored program. Effort
			 for this category may be monitored by departments for workload assessment but
			 costs are not budgeted or documented by ORSP or grants
			 accounting.