Compensation Confirmation

Purpose

This policy establishes The University of Texas at Dallas (UT Dallas) institutional guidelines for Compensation Confirmation. The policy complies with the requirements of the Office of Management and Budget (OMB) 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 200.430 Compensation – personal services.

Policy

The Office of Management and Budget (“OMB”) 2 CFR 200 Uniform Administration Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) sets forth the cost principles that institutions of higher education must follow in expenditures of federally sponsored program funds. OMB 2 CFR Section 200.430 (i) stipulates charges must be supported by a system of internal control which provides “reasonable assurance that the charges are accurate, allowable, and properly allocated” and “reasonably reflect the total activity for the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities”. All Principal Investigators and Co-principal investigators who are involved in proposing, expending, and managing sponsored projects must ensure that the salary and wages charged to the sponsored project are in accordance with all applicable sponsor policies and university policies and procedures. UT Dallas has established a systematic process (Compensation Confirmation) which conforms to the compensation confirmation requirement of OMB Uniform Guidance and this document outlines the policy used at UT Dallas to comply with these federal regulations and UT System polices.

Definitions

Co-Principal Investigator (Co-PI)- An individual, who at the request of the PI, is responsible for reviewing and certifying personnel charges and committed cost share for which the Co-PI has direct responsibility and knowledge.

Cost Share - The portion of total project costs paid from sources other than the sponsoring agency. Committed cost share can be mandatory or voluntary.

  • Mandatory cost sharing is required as a condition of the award by statute, the sponsor's program requirements, or the sponsor’s solicitation.
  • Voluntary committed cost sharing is cost sharing that is not required by the sponsor as a condition of the award but that is committed to the sponsor by being quantified in the award proposal, narrative, budget or budget justification.

Departmental Administrator - An individual, appointed by the department, to collaborate with the PI and/or Co-PI and serve as a liaison with Human Resources and Payroll for the life of the project.

Principal Investigator (PI) - The scientist or scholar with primary responsibility for the scientific, technical, and administrative conduct of a funded research project.

Project Anniversary Date - One calendar year from the start date of the sponsored project.

Project End Date – Date on which the sponsored project is ended and no further expenditures are allowed.

Project Compensation Confirmation Document (SPCCD) - The form distributed to the principal investigator either at the Project Anniversary Date or the Project End Date, to confirm: a) the salary and wage expenditures charged to a sponsored project are accurate and reasonable in relation to the work performed; b) all individuals listed worked on the project; and c) federal costing requirements were met. The SPCCD is generated based on the Project Anniversary Date or Project End Date.

Project Compensation Confirmation Document Method – The Project Compensation Confirmation Document (SPCCD) generated annually based on the sponsored projects anniversary date and upon completion of the project, is the means for the PI and/or Co-PI to confirm faculty and staff salary wages.

It has been determined the Principal Investigator (PI) will be primarily responsible to confirm the salary and wages for all faculty and staff on their respective projects.

The PI may request the co-principal investigator (Co-PI) also confirm the salary and wages for the faculty and staff working on the project.

Sponsored Project - Sponsored work performed under grants, contracts, and/or other agreements with external agencies.

Roles and Responsibilities

The Office of Research will generate and distribute the SPCCD within 45 days of the Project Anniversary Date or Project End Date.

The PI or Co-PI will confirm and certify that to the best of their knowledge and belief the SPCCD accurately reflects the work performed on the Sponsored Project and that this work was appropriate to the goals of the Sponsored Project. The PI or Co-PI will return the SPCCD to Office of Research within 45 days of distribution.

Office of Research will maintain all SPCCD records for auditing and record retention purposes.

Related Statutes, Policies, Requirements or Standards

Policy History

  • Issued: December 2016