Institutional Base Salary

The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) (2 CFR 200) allows compensation for personal services (i.e., salary, wages, and associated fringe benefit costs) to be charged against sponsored programs only to the extent that such compensation conforms to established and consistently applied policies and is for work in direct performance of the sponsored program. This policy establishes a clear definition of Institutional Base Salary (IBS); establishes institutional standards for identification, management, and monitoring of IBS; assigns role-based responsibilities; and documents control activities required for the management and monitoring of compensation costs on federal sponsored programs.