NIH S ALARY C AP G UIDELINES Presented to Campus-Wide Business Managers March 15, 2012

NIH Salary Cap Guidelines O Awards issued prior to December 23, 2011 use the Executive Level I salary ($199,700) O Awards issued on or after December 23, 2011 use the Executive Level II salary ($179,700)

Notice on Salary Limitation NOT-OD January 20, 2012 O Competing grant applications and contract proposals that include a categorical breakdown in the budget figures/business proposals should continue to reflect the ACTUAL institutional base salary of all individuals for whom reimbursement is requested. O files/NOT-OD html files/NOT-OD html

UTHSC Procedures O All proposals should include full institutional base salary (regardless of whether it exceeds the salary cap). O When a grant is awarded, individual salaries should be charged based on the applicable cap in accordance with the award Issue Date. O Salary in excess of the cap should be charged to non-federal resources. O A cost share form should also be completed and routed to Sponsored Projects Accounting

UTHSC Procedures (cont.) O If your department has investigators with salary that exceeds either the new or old salary cap, you need to examine their grants/contracts to insure you have properly accounted for the excess salary in the past.

If Salaries Have Not Been Properly Accounted For O If salaries have not been correctly charged to grants / contracts in the past. O Pay funding changes should be processed to correctly charge the excess salary to non- federal sources. O When examining past charges, you need to go back to the start of the current budget period, as indicated on the Notice of Grant Award. REQUIRED !!! O Cost Transfer Explanation Forms are REQUIRED !!!

Questions ? ? ? Call Sponsored Projects Accounting