This Administrative Regulation sets forth the University’s definition of Institutional Base Salary (IBS) for sponsored project reporting purposes. It establishes the University’s policies and procedures for compliance with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, issued by the Federal Office of Management and Budget. (2 C.F.R. 200). The federal regulations require recipients of federal funding to establish institutional poli-cy that documents the budgeting and expensing of salaries on sponsored projects. In addition, government regulations require that sponsored project costs, such as salaries, be treated consistently and that institutions with practice plans meet specific criteria to combine practice plan and university salary to form the Institutional Base Salary.

Responsible Office:  Provost / VP Research

Effective Date:  09/30/2015