¶ PURPOSE
This guidance applies to faculty with nine-month academic year contracts who receive any portion of their summer salary from sponsored programs during the summer. It does not apply to faculty who receive their summer salary solely from state and non-sponsored funds. This guidance is needed because academic year faculty do not receive vacation and cannot charge 100% to sponsored programs when writing proposals or are involved in other non-sponsored activities.
¶ DEFINITIONS
¶ A. Institutional Base Salary (IBS)
The IBS is the annual compensation GSU pays for an employee’s appointment (9 or 12 months), whether the individual’s time is spent on research, teaching, administration, or other activities. The compensation determining IBS is the amount established by the appointment letter, employment agreement, promotion letter, or other written document and paid through OneUSG. IBS does not include amounts paid as bonuses, honoraria, housing allowance, tuition reimbursement, or noncompensatory benefits. IBS does not include one-time payments for a past event or activity paid as extra service pay (see Extra and Supplemental Compensation on Externally Sponsored Projects Compensation procedure).
¶ Note: Institutional Base Salary:
It may not increase because of replacing university salary funds with sponsor project funding, i.e., salary buyout for non-teaching purposes.
IBS includes regular salary and any second assignment included in the IBS, such as
the department chair or Center Director.
The University establishes IBS in an appointment letter or other similar documentation,
regardless of the source of funds.
Examples of IBS inclusions: the following earning codes are the codes for determining IBS. Earning codes not identified below are exempt from IBS.
| IBS Inclusions | IBS Exclusions |
| Regular—09Y 12 month | Course Delivery Incentive |
| Academic Year Pay Regular—09F | Overload Teaching |
| Faculty Administrator Supplement- e.g., Department Chair, Center Director | Car Allowance Housing Allowance |
| Special Chair- e.g., Supplement for Regents Professor, Distinguished University Professorship, or Endowed Chair/Professorship |
CAES Extension Supplement |
¶ B. Academic Year Contract (Faculty)
A nine-month contract that spans concurrent fall and spring semesters in a given academic year. A 100% academic year contract appointment is a 1.0 budget full-time equivalent. The faculty member is compensated in ten equal payments beginning in August and ending in May. Individuals are eligible to accrue sick leave but not vacation. All of these faculty are in the 09F pay group.
¶ GUIDANCE
¶ Charging of Summer Compensation to Sponsored Projects
The following guiding principles apply to charging summer compensation to sponsored project funds.
For summer compensation, a faculty member’s academic year salary
will be divided by 9 to determine a monthly rate.
Charges for work performed by faculty during the summer months will be calculated at
their Institutional Base Salary (full-time 9-month academic year; i.e., base salary plus any supplement as noted above) rate.
Summer compensation for faculty on an AY contract is capped at 33.33% of
the faculty IBS.
A summer payroll certification form must be completed and certified by all
faculty/employees if requesting more than 30% equivalent of Institutional Base Salary for summer compensation from sponsored project funds.
sponsored projects.
Faculty receiving more than 30% of their Institutional Base Salary from sponsored
project funds in summer must certify that their effort is accurately distributed when
summer compensations are entered into the payroll system.
The following are examples of activities, paid or unpaid, that contribute to a faculty member’s summer effort and cannot overlap:
Research
Vacation
Teaching
Academic Administration
Work on other research or scholarship
Proposal preparation
Committee work
Business or conference travel, except when exclusively related to work supported by the grant/contract to which the salary is charged.
If any of these activities occur, they must be accounted for on the summer payroll certification form.
Summer compensation charges to sponsored project(s) must occur after the work is
performed.
All effort and corresponding summer compensation charged to any sponsored
project(s) must follow sponsor and GSU policies. Further, the effort committed
during the period should be devoted exclusively to the activities supported by that
project or project, with the monthly salary charges to each aligning with the effort
provided.
May and August summer compensation is calculated at ½ month of faculty AY
salary.
Unpaid activities should be accounted for by reducing the amount of effort charged
during the corresponding pay period.
Effort expended during the academic year cannot be “banked” and counted toward
summer effort.
Department/College officials are responsible for ensuring compliance before
requesting summer payments through OneUSG. College Research Officers and Department Human Resource Officers are responsible for ensuring adherence to this guidance.
¶ Scope
This guidance applies to all faculty with academic year appointments whose summer compensation is paid in whole or part to sponsored projects during the summer months that are not covered in a faculty member’s academic year appointment.
¶ COMPLIANCE
¶ A. Failure to Comply
Failure to comply with this guidance can result in financial penalties, expenditure disallowances, and harm to GSU’s reputation. Contact the Office of Sponsored Programs (OSP) for compliance assistance osp@gsu.edu.
¶ EXAMPLES
¶ Example A
Faculty Member A has an academic year salary of $80,000.00. The maximum Faculty A can earn during the summer months is $26,666.67 ($80,000/9 = $8,888.89 X 3)
Works 95% during Maymester, June, July, and August
It could be all research or a combination of teaching and research
The reduced effort could be due to other university activities, such as proposal writing
Eligible Pay for Sponsored Programs- 1/3 of IBS
Salary for Maymester = $8,888.89 X.95% X 0.5 = $4,222.22 (1/2 month of IBS)
Salary for June =$8,888.89 X.95% = $8,444.44 (1/9th of IBS)
Salary for July =$8,888.89 X.95% = $8,444.44 (1/9_th_ of IBS)
Salary for August =$8,888.89 X.95 X 0.5 =$4,222.22 (1/2 month of IBS)
Total for 3 Summer months = $26,667 X.95% = 25,333.34
Example B
Faculty Member B has an academic year salary of 95,000, works 100% on sponsored programs, and has no other non-project-related duties. The maximum Faculty B can earn during the summer months is $ 31,666.68 ($95,000/9 = $10,555.56 X 3)
Works 100% during ½ May, June, July, and ½ August
Eligible Pay for Sponsored Programs
Salary for May $10,555.56 X 0.5= $5,277.78 (1/2 month of IBS)
Salary for June $10,555.56X 1 = $10,555.56 (1/9th of IBS)
Salary for July $10,555.56 X1 =$10,555.56 (1/9th of IBS)
Salary for August $10,555.56 X0.5 =$5,277.78 (1/2 month of IBS)
Total for 3 Summer months = $31,666.68