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Summary
Institutional Base Salary Policy
(See
Policy #6102)
The federal government requires recipients of
federal funding to establish institutional policy that documents the
budgeting and expensing of salaries on sponsored projects. Specifically,
federal cost accounting standards (CAS) require that sponsored project
costs, such as salaries, be treated consistently. In addition, institutions
with practice plans must meet specific NIH criteria to combine practice plan
and university salary to form the IBS. |