New Institutional Base Salary Policy

Institutional Base Salary Policy 41.005 establishes the definition of “Institutional Base Salary” (IBS) for the purposes of sponsored projects.  The federal government requires that recipients of federal funding establish an institutional policy that documents the basis for all budgeting and expensing of salaries on sponsored projects and requires that all such costs be treated consistently regardless of the source of funds.

This policy was sponsored by the Division of Research, approved by the Executive Staff Policy Committee, and went into effect on February 22, 2019.  Sponsored project proposals submitted after August 1, 2019 will use the new institutional base salary for all budgeted personnel salary.  Previously proposed and/or awarded sponsored grants and contracts (prior to August 1, 2019), will not be impacted by this policy.

The policy provides the basis for calculating faculty and staff salaries for allowable activities on proposals and awards to ensure compliance with federal regulations.  Specific details are provided in Office of Management and Budget (OMB) Uniform Guidance, 2 CFR Part 200- Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.430, Compensation-personal services.

It is Ohio University’s policy that all personnel costs for faculty and staff charged or committed to sponsored projects, whether federally or non-federally funded, be based on an individual's “Institutional Base Salary” (IBS).

This policy applies to all sponsored projects and is applicable to all faculty, administrative and classified staff, regardless of source of funds, who request or draw salary support from, or commit effort to, any sponsored project.  Adherence to this policy is the responsibility of all OHIO personnel involved in proposing and administering grants, including principal investigators, department and grant administrators, administrative heads, deans, office of research and sponsored programs and grants accounting.

An Institutional Base Salary Quick Reference Guide has been created as a reference tool.  OBI dashboards are being modified to include prompts to view IBS and will be available in early July.  The following HR dashboards will be impacted by this change:

• Payroll Detail
• Payroll Forecasting

Please contact ORSP@ohio.edu for information regarding specific sponsored project proposals and awards or questions about this policy.