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Sponsored Programs/Institutional Trust Fund Pay

PURPOSE

The purpose of this statement is to provide guidance for paying employees on sponsored program funds or from Institutional Trust Funds.

GENERAL GUIDELINES/APPLICABLE POLICIES

In order for an individual to be paid on a sponsored program, the following conditions must be satisfied:

• The individual or applicable position must be identified in the award.

• The necessary payroll authorization forms must be submitted.

• The period of employment must be within the award period.

• The hiring of the individual must conform to state regulations as identified in the Human Resources Section of this manual.

• The level of effort for the individual should agree with the level of effort identified in the budget.

• There must be sufficient funds in the budget.

PROCEDURES

If there is not an established position, the Principal Investigator/Project Director must submit a request to establish a position to Contracts & Grants .

The Contracts & Grants Accountant will review the request and if approved, forward it to the Department of Human Resources. (See Human Resources Section Establishing a Position)

For established positions, there are several classifications.

A. EPA Employee

1. EPA employees may receive the following forms of compensation on sponsored programs if approved in the budget

   a. Academic Salaries - Funds paid during the academic year – Account Code 61110

   b. Summer Pay - Funds paid during the summer months. All federal agencies allow payment of 3 months of salary except NSF which only allows for 2 months – Account Code 61118

   c. The pay rate for summer salaries can not exceed the academic pay rate

2.  An Internal Salary Authorization form is submitted to pay EPA employees.

3. The salary authorization form must be signed and approved by the Principal Investigator/Project Director, Chairperson/Department Head and Dean.

4. The approved form will be forwarded to the Office of Contracts & Grants

5. The Contracts & Grants accountant will approve the form and submit it for further processing.

6. If there is a problem with the form, the Accountant will return the form with a transmittal letter identifying the concern.

7. Time and Effort Reports must be certified

B. SPA Employees

1. Clerical and technical support positions are classified as SPA employees

1. An E-1 form is submitted to pay SPA employees

1. Steps 3 through 6 as outlined in Section A above are followed.

C. Graduate students may be paid either a flat rate or by the hour

1. If a graduate student is paid a flat rate, an internal salary authorization form is prepared charging the cost to object code 61112  

2. Graduate students paid by the hour are charged to object code 61451 and a Student E-1 form is submitted.

3. The appropriate forms must be approved prior to having the student begin work.

4. Time and Effort Certifications are not required for required for graduate student paid by the hour charged to account code 61451.

5. Time and Effort Certifications are required for the graduate students who are charged to account code 61112.

D. Undergraduate Students

1. Undergraduate students are paid by either by the hour or a flat rate

2. A Recommendation for Student Employment form is prepared using account code 61450 for students paid by the hour

3. Steps 3-6 as outlined in section A above are followed

4. Students must sign daily time sheets.

5. The time sheets and payroll form are submitted monthly to the Office of Contracts & Grants according to an approved schedule.

6. Time sheets and payroll forms are required for undergraduate students paid on object code 61450.

7. Time and Effort Reports are not required

8. Undergraduate students that are paid a flat rate are charged to account code 61452

9. Time and Effort Reports are required

E. Temporary Employees

1. Temporary employees are technical and clerical employees not in established positions.

2. Temporary employees are paid an hourly rate.

3. The Recommendation for Temporary Employment form is prepared using object code 61410.

4. The form should indicate temporary as employment status and an hourly rate must be specified.

5. Steps 3-6 as outlined in Section A above are followed

6. Time sheets and payrolls should be submitted to Human Resources according to the approved schedule.

7. Time and Effort Reports are not required.