Faculty academic salary – PSF000
Faculty summer salary – PLS000
Staff salary – PSS000
Graduate assistantships – PLG000
Misc. lump sums – PLM000
Part-time, Temporary salary (incl. retired employees) - PLP000
Fringe benefits – FBB000
Travel – NTR000
Supplies and materials, postage, P-card transactions, registration fees, subscriptions, other operating expenses, human subjects payments, software, publications and printing – NSP000
Consultation and other professional fees – NCON00
Subcontract #1 – SUB001
Subcontract #X – SUBX01
Stipend fellow participant – NST000
Equipment – NEQ000
Proposed salaries should be in accordance with approved salary scales and position grades, and the budget should reflect the actual percentage of effort that is anticipated. In developing multi-year project budgets, remember to factor in salary increases if the sponsor specifically allows salary escalation. The University has no escalation policy so the sponsor guidelines should be observed.
For salary calculations, use the Salary, Effort, Person Month Conversion Chart to assist you in calculating the following:
- Georgia State faculty and staff base salary - Faculty and staff salaries typically are based on a percentage of their total annual effort. Faculty are typically compensated based on a nine-month academic year appointment, although some faculty are compensated based on a 12-month calendar year appointment. Even if a faculty member decides to teach summer school, that does not change their appt. from a nine- to 12-month appointment. Check with your department to determine the correct appointment year for figuring your salary. An appropriate percentage of the academic year or calendar year salary should be specified in the budget. If summer salary is to be requested, see below.
- Daily/hourly rates - Some proposal budgets may require that faculty or staff time be reported on an hourly, daily or weekly basis. The number of hours worked will depend upon whether the person listed in the budget is on a nine-month or 12-month appointment. The hourly rate is computed as follows:
- Academic Year (nine-month faculty): 9 month salary ÷ 1560 hours = hourly rate
- Calendar Year (12-month employees): 12-month salary ÷ 2080 hours = hourly rate
- The daily rate would merely take the appropriate hourly rate and multiply it by eight hours. To calculate the weekly rate, multiply the hourly rate by 40 hours.
- Nine-month faculty summer salary - For summer salary, a maximum of three months of summer effort and salary (calculated up to 33.33% x 9 month base salary for the current fiscal year) may be requested when this is acceptable to the sponsor. This summer salary must be identified as such in the budget.
- If a 12-month faculty or other employee’s salary is higher than the current salary cap amount, then you would use the cap amount as their base instead of their true base salary (Current NIH salary caps).
- The 12 month salary cap can be used to determine the salary cap for a 9 month employee by taking the current salary cap amount, dividing by 12 months and multiplying by 9 (months).
- The budget justification should note that the salary cap is being used."
Example: PI has annual calendar year salary of $200,000 and requests support for 25% effort on an NIH grant. Because the salary cap is $185,100, the allowable expense is $46,275 (.25*$185,100) not $50,000 (.25*$200,000.)
When a proposal requesting extra compensation has been submitted to OSPA, it must include a letter of approval or guidelines from the sponsoring agency specifying that this is allowed. Also, a letter, signed by the person(s) receiving extra compensation, their department chair(s) and their dean, must be attached to the proposal stating that all four of the following conditions of the Board of Regents Policy on Faculty Compensation, (section 8.3.12) for extra compensation will be fulfilled.
- The work is carried out in addition to a full effort load.
- No qualified person is available to carry the additional workload as part of his/her normal duties.
- The work produces sufficient income to be self-supporting.
- The additional duties must not be so heavy as to interfere with the performance of regular duties.
If extra compensation is not included in the original proposal, extra compensation cannot be paid without seeking agency approval, especially in federal and federal flow through projects. The most appropriate way to request extra compensation as an allowable cost on a sponsored project is to specify this cost in the proposal (subject to the criteria above) in the personnel area, but NOT as a consultant cost. This cost includes associated fringe benefit of 31.5% (current full time employee fringe benefit rate subject to change).
In order for extra compensation to be approved, it must be included in the proposal and the awarded budget or approved by the awarding agency in writing after the receipt of the award and a letter from the dean’s office must ensure that all four conditions of the BOR Policy above are met. These requests are approved only in cases where the above requirements are met. Please note that federal funding agencies and some state agencies do not allow extra compensation during the academic year.
Even if extra compensation has been approved as an allowable cost, certain federal criteria must be followed in that the “consulting” must be across departmental lines or the work involved is at a separate or remote location. In addition, extra compensation may not be paid from state funds nor can a university employee get extra compensation as a consultant on a sponsored project awarded to Georgia State.
Travel costs include expenses for transportation, lodging, subsistence, and related items incurred by employees who are in travel status on official business related to a sponsored project. Such costs may be charged on an actual basis, or on a per diem or mileage basis in lieu of actual costs incurred subject to the maximum amounts specified in the current schedule of allowable travel rates set by the University and within the GSU Travel Policy and practices consistently applied to all institutional travel activities. Reimbursement of travel costs associated with sponsored research projects must comply with all provisions stipulated by the sponsoring agency, or with all provisions of the University's travel policy if more restrictive. Funds can be requested for travel to scientific meetings, to conduct fieldwork, to collaborating laboratories and for consultation with the funding agency or with colleagues concerning project research.
- Domestic travel - Domestic travel on most sponsored projects accounts is subject to the University's Institutional Travel Policies and Procedures. In some instances, however, the funding agency may put forth more restrictive travel regulations. In those cases, the agency's regulations must be followed. For example, some federal agencies limit reimbursement for meals and lodging to the federal per diem rates. Georgia State uses the federal government CONUS rate for meals and lodging for cities located in the United States. Also see the State of Georgia travel regulations.
- Foreign travel - Because of federal and certain funding agency regulations, OSPA should be contacted as far in advance of foreign trips as possible to ensure that you have fulfilled all of the requirements for foreign travel as a Georgia State employee and in order to be properly reimbursed. Key information about foreign travel and foreign per diem rates can be found on the U.S. State Department website.
Fly America Act: For international air travel, federal requirements state that American carriers be used when a traveler is flying between the U.S. and another country or between other countries to the maximum extent possible. Convenience and/or expense are not considered appropriate reasons for not using U.S. carriers. Foreign travel paid from federal contracts and grants requires advance approval by Grants & Contracts Accounting and often the sponsoring agency.
Computer equipment (under $5k unit cost) and other kinds of multiple use materials can be purchased on a grant in this category (not as equipment), but must be justified as essential and allocable to the project.
Equipment needs must be itemized and justified in the proposal budget. In addition, the PI must determine that the equipment requested is not already available within the institution. The cost of equipment generally includes needed accessories, installation, and delivery costs (costs for annual service contracts for maintenance and repair should come under miscellaneous costs – see below). In some cases the sponsor may provide the equipment directly rather than provide acquisition funds or a short-term rental may be preferred. Permanent equipment costing more than $5,000 is not included in the base amount for calculating F&A (indirect) costs for a proposal.
Fabricated Equipment is constructed by combining or assembling modular components and/or materials into one identifiable unit is referred to as fabricated equipment. When completed, each component loses its individual identity and the end product becomes an identifiable single unit. Typically such equipment is made or designed in-house for a specific purpose. In order to be capitalized, the finished product must have a unit cost of $5,000 or more and a life expectancy of more than one year.
Computer Equipment (under $5k unit cost) and other kinds of multiple use materials can be purchased on a federal grant, but would be considered supplies and materials---not equipment---that need to be justified as essential and allocable to the project.
Georgia State has a specific policy regarding the use of university equipment in off-campus locations that should be reviewed before proposing to do so. See Off-Campus Use of Equipment Policy.