Personnel Personnel ManagementManagement

Proposal RequirementsProposal Requirements

• A budget for personnel costs is A budget for personnel costs is required for all proposals regardless required for all proposals regardless of the type of proposal being madeof the type of proposal being made

• Use base salary for salary Use base salary for salary projectionsprojections

OMB Circular A-21OMB Circular A-21

• Cost principles for Educational Cost principles for Educational InstitutionsInstitutions

• Section J.8 – General Provisions for Section J.8 – General Provisions for Selected Items of Cost; Selected Items of Cost; Compensation for Personal ServicesCompensation for Personal Services

OMB Circular A-21OMB Circular A-21

• Compensation for personal services covers all Compensation for personal services covers all amounts paid currently or accrued by the amounts paid currently or accrued by the institution for services of employees rendered institution for services of employees rendered during the period of performance under during the period of performance under sponsored agreements.sponsored agreements.

• These costs are allowable to the extent that the These costs are allowable to the extent that the total compensation to individual employees total compensation to individual employees conforms to the established polices of the conforms to the established polices of the institution, consistently applied, and provided institution, consistently applied, and provided that the charges for work performed directly on that the charges for work performed directly on sponsored agreements and for other work sponsored agreements and for other work allocable as F&A costs are determined and allocable as F&A costs are determined and supported as provided in this circular.supported as provided in this circular.

Plan-Confirmation Plan-Confirmation MethodMethod

• As outlined in OMB A-21, UAMS uses As outlined in OMB A-21, UAMS uses the Plan-Confirmation Method for the Plan-Confirmation Method for payroll distributionpayroll distribution

• Distribution of salaries and wages is Distribution of salaries and wages is based on budgeted, planned, or assigned based on budgeted, planned, or assigned work activity, updated to reflect any work activity, updated to reflect any significant changes in work distribution.significant changes in work distribution.

• PA40 – payroll distributionPA40 – payroll distribution• Time and Effort – payroll confirmationTime and Effort – payroll confirmation

NIH Grants Policy NIH Grants Policy StatementStatement

Institutional Base Salary Definition - “The Institutional Base Salary Definition - “The annual compensation paid by an organization annual compensation paid by an organization for an employee’s appointment, whether that for an employee’s appointment, whether that individual’s time is spent on research, individual’s time is spent on research, teaching, patient care, or other activities. teaching, patient care, or other activities. Base salary excludes any income that an Base salary excludes any income that an individual is permitted to earn outside of individual is permitted to earn outside of duties for the applicant/grantee organization. duties for the applicant/grantee organization. Base salary may not be increased as a result Base salary may not be increased as a result of replacing organization salary funds with of replacing organization salary funds with NIH grant funds.”NIH grant funds.”

NIH Grants Policy NIH Grants Policy StatementStatement

Bonus Funds/Incentive Payments – Bonus Funds/Incentive Payments – “Allowable as part of a total “Allowable as part of a total compensation package, provided compensation package, provided such payments are reasonable and such payments are reasonable and are made according to a formal are made according to a formal policy of the grantee that is policy of the grantee that is consistently applies regardless of consistently applies regardless of the source of funds.”the source of funds.”

Personnel Management Personnel Management ToolTool

• Excel Spreadsheet listing each employee with Excel Spreadsheet listing each employee with their corresponding salary distributiontheir corresponding salary distribution

• Calculate the number of months of funding Calculate the number of months of funding available for each grant within the fiscal yearavailable for each grant within the fiscal year

• Calculate the number of months the Calculate the number of months the employee’s salary is to be charged to the grantemployee’s salary is to be charged to the grant

• Calculate the percentage of effort required for Calculate the percentage of effort required for the grantthe grant

• Calculate the total $ amount available for Calculate the total $ amount available for salary and fringessalary and fringes

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