1. Office of the Vice President for Research N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA Subpart E Cost Principles 200.430 Compensation – Personal Services (a) General. Compensation for personal services includes all remuneration, paid currently or accrued, for services of employees rendered during the period of performance under the Federal award, including but not necessarily limited to wages and salaries. Compensation for personal services may also include fringe benefits which are addressed in §200.431 Compensation—fringe benefits. 1 Office of Research Services N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA

2. Office of the Vice President for Research N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA 200.430 Compensation – Personal Services Costs of compensation are allowable to the extent they are: – Reasonable for services rendered – Conform to established written policy of non- federal entity consistently applied to both Federal and non-Federal activities – Follows appointment 2 Office of Research Services N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA

3. Office of the Vice President for Research N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA 200.430 Compensation – Personal Services Charges for work performed on Federal awards by faculty members during the academic year are allowable at the IBS rate. Except as noted in paragraph (h)(1)(ii) of this section, in no event will charges to Federal awards, irrespective of the basis of computation, exceed the proportionate share of the IBS for that period. This principle applies to all members of faculty at an institution. IBS is defined as the annual compensation paid by an IHE for an individual's appointment, whether that individual's time is spent on research, instruction, administration, or other activities. IBS excludes any income that an individual earns outside of duties performed for the IHE. Unless there is prior approval by the Federal awarding agency, charges of a faculty member's salary to a Federal award must not exceed the proportionate share of the IBS for the period during which the faculty member worked on the award. 3 Office of Research Services N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA

4. Office of the Vice President for Research N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA 200.430 Compensation – Personal Services Intra-Institution consulting typically requires no compensation in addition to IBS Across departmental lines In addition to regular responsibilities Must be provided for in the award or approved in writing by the Federal awarding agency 4 Office of Research Services N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA

5. Office of the Vice President for Research N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA 200.430 Compensation – Personal Services Extra service pay represents overload compensation Commensurate with IBS pay Comply with written policies of IHE 5 Office of Research Services N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA

6. Office of the Vice President for Research N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA 200.430 Compensation – Personal Services (h) (8) (i) Standards for Documenation of Personnel Expenses Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: 6 Office of Research Services N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA

7. Office of the Vice President for Research N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA 200.430 Compensation – Personal Services Be supported by a system of internal control – accurate, allowable, and properly allocated Be incorporated into official records of NFE Reasonable reflect total activity for which employee is compensated by NFE (IHE def IBS) Ecompass all activities, federal and non-federal Comply with established accounting policies of IHE 7 Office of Research Services N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA

8. Office of the Vice President for Research N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA 200.430 Compensation – Personal Services Support distribution of employee’s salary or wages among specific activities Budget estimates alone do not qualify as support for charges to federal awards but may be used for interim accounting purposes – note qualifying provisions For IHEs records may reflect categories of activities expressed as a percentage 8 Office of Research Services N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA

9. Office of the Vice President for Research N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA 200.430 Compensation – Personal Services Teaching, research, service and administration often inextricably intermingled in academic setting Precise assessment of factors that contribute to costs is therefore not always feasible, nor is it expected Salary and wage charges for nonexempt employees must be supported by records indicated the total number of hours worked each day 9 Office of Research Services N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA

10. Office of the Vice President for Research N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA 200.430 Compensation – Personal Services Salaries and wages used in meeting cost sharing or matching requirements must be supported in the same manner as those claimed for reimbursement on Federal awards For states, local governments and Indian tribes, substitute processes or systems for allocating salaries and wages to Federal awards may be used in place of or in addition to the records described in paragraph (1) if approved by the cognizant agency for indirect cost. Such systems may include, but are not limited to, random moment sampling, “rolling” time studies, case counts, or other quantifiable measures of work performed. 10 Office of Research Services N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA

11. Office of the Vice President for Research N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA 200.430 Compensation – Personal Services For a non-Federal entity where the records do not meet the standards described in this section, the Federal government may require personnel activity reports, including prescribed certifications, or equivalent documentation that support the records as required in this section. 11 Office of Research Services N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA

12. Office of the Vice President for Research N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA Additional Resources ECFR - http://www.ecfr.gov/cgi-bin/text- idx?SID=704835d27377ef5213a51c149de40ca b&node=2:1.1.2.2.1&rgn=div5#se2.1.200_143 0http://www.ecfr.gov/cgi-bin/text- idx?SID=704835d27377ef5213a51c149de40ca b&node=2:1.1.2.2.1&rgn=div5#se2.1.200_143 0 Council on Financial Assistance Reform (COFAR) https://cfo.gov/cofar/https://cfo.gov/cofar/ New FAQs November, Webcasts 12 Office of Research Services N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA

13. Office of the Vice President for Research N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA Additional Resources FDP OMB presentation, September 2014, http://sites.nationalacademies.org/cs/groups/pga site/documents/webpage/pga_152116.pdf http://sites.nationalacademies.org/cs/groups/pga site/documents/webpage/pga_152116.pdf Top ten, #4, eliminate effort reporting? Yes http://cogr.edu/ Coming Soon: Institutional Readiness Guide and Checklist to the OMB Uniform Guidance 13 Office of Research Services N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA