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. IBS excludes any income that an individual earns outside of duties performed for the IHE. 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. This principle applies to all members of faculty at an institution. 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. Charges for work performed on Federal awards by faculty members during the academic year are allowable at the Institutional Base Salary (IBS) rate. The relevant section in §200.430 Compensation-personal services is (h)(2) through (h)(4)and reads: ![]() Recent audits by the federal government have resulted in disallowances of substantial sums of money at several institutions. Download the Guidelines for awards subject to 2 CFR 200 UMD Guidelines on Overloads Involving Federal or Federal Flow-through Funds (Federal Funds)Ĭompensation, including overload payments, for personnel paid on federal or federal flow-through funds is governed by The Uniform Guidance (2 CFR 200).
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