1. Personnel Management

2. Proposal Requirements A budget for personnel costs is required for all proposals regardless of the type of proposal being madeA budget for personnel costs is required for all proposals regardless of the type of proposal being made Use base salary for salary projectionsUse base salary for salary projections

3. OMB Circular A-21 Cost principles for Educational InstitutionsCost principles for Educational Institutions Section J.8 – General Provisions for Selected Items of Cost; Compensation for Personal ServicesSection J.8 – General Provisions for Selected Items of Cost; Compensation for Personal Services

4. OMB Circular A-21 Compensation for personal services covers all amounts paid currently or accrued by the institution for services of employees rendered during the period of performance under sponsored agreements.Compensation for personal services covers all amounts paid currently or accrued by the institution for services of employees rendered during the period of performance under sponsored agreements. These costs are allowable to the extent that the total compensation to individual employees conforms to the established polices of the institution, consistently applied, and provided that the charges for work performed directly on sponsored agreements and for other work allocable as F&A costs are determined and supported as provided in this circular.These costs are allowable to the extent that the total compensation to individual employees conforms to the established polices of the institution, consistently applied, and provided that the charges for work performed directly on sponsored agreements and for other work allocable as F&A costs are determined and supported as provided in this circular.

5. Plan-Confirmation Method As outlined in OMB A-21, UAMS uses the Plan- Confirmation Method for payroll distributionAs outlined in OMB A-21, UAMS uses the Plan- Confirmation Method for payroll distribution Distribution of salaries and wages is based on budgeted, planned, or assigned work activity, updated to reflect any significant changes in work distribution.Distribution of salaries and wages is based on budgeted, planned, or assigned work activity, updated to reflect any significant changes in work distribution. PA40 – payroll distributionPA40 – payroll distribution Time and Effort – payroll confirmationTime and Effort – payroll confirmation

6. NIH Grants Policy Statement Institutional Base Salary Definition - “The annual compensation paid by an organization for an employee’s appointment, whether that individual’s time is spent on research, teaching, patient care, or other activities. Base salary excludes any income that an individual is permitted to earn outside of duties for the applicant/grantee organization. Base salary may not be increased as a result of replacing organization salary funds with NIH grant funds.”

7. NIH Grants Policy Statement Bonus Funds/Incentive Payments – “Allowable as part of a total compensation package, provided such payments are reasonable and are made according to a formal policy of the grantee that is consistently applies regardless of the source of funds.”

8. Personnel Management Tool Excel Spreadsheet listing each employee with their corresponding salary distributionExcel Spreadsheet listing each employee with their corresponding salary distribution Calculate the number of months of funding available for each grant within the fiscal yearCalculate the number of months of funding available for each grant within the fiscal year Calculate the number of months the employee’s salary is to be charged to the grantCalculate the number of months the employee’s salary is to be charged to the grant Calculate the percentage of effort required for the grantCalculate the percentage of effort required for the grant Calculate the total $ amount available for salary and fringesCalculate the total $ amount available for salary and fringes

11. Questions?