Sa la ry Ove r Ca p: Pa rt 2 SU/ VA F a c ulty e b rua ry 2 7 , - - PowerPoint PPT Presentation
Sa la ry Ove r Ca p: Pa rt 2 SU/ VA F a c ulty e b rua ry 2 7 , 2020 F Introductions Mila Dac or r o Re se a rc h F ina nc ia l Co mplia nc e Ma na g e r, Re se a rc h Ma na g e me nt Gro up Donna Mahood Re se a rc h F ina nc ia l Co
F e b rua ry 27, 2020
Mila Dac or r
ina nc ia l Co mplia nc e Ma na g e r, Re se a rc h Ma na g e me nt Gro up
Donna Mahood
Re se a rc h F ina nc ia l Co mplia nc e Ma na g e r, Re se a rc h Ma na g e me nt Gro up
Nanc y L
t
Asso c ia te DF A – Re se a rc h, De pa rtme nt o f Me dic ine
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Re liable Sour c e s
Offe r le tte r ide ntifie s SU/ VA a ppo intme nt - c he c k w/ DF A (Div Mg r) F a c ulty Co mpe nsa tio n
Ho w do I kno w if my fa c ulty ha s a n SU/ VA fa c ulty a ppo intme nt?
Unr e liable Sour c e
Sta nfo rd Dire c to ry ma y inc lude VA a ffilia tio n b ut is NOT a re lia b le so urc e E xa mple s fro m Sta nfo rd Dire c to ry o f 8/ 8ths F a c ulty:
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F a c ulty with dua l a ppo intme nts @ Sta nfo rd (SU) a nd Ve te ra n’ s Affa irs (VA) 100% o f the ir o ve ra ll e ffo rt is a c o mb ina tio n o f the ir SU & VA a ppo intme nts
Who o r wha t is a n SU/ VA fa c ulty?
40 hrs VA 40 20 hrs SU 60 hrs/wk 2/3 1/3
VA a ppo intme nt a ssume s a 40 ho ur wo rk we e k SU a ppo intme nt a ssume s ~ 60 ho ur wo rk we e k T his me a ns the y a re pa id fo r ~ 60 ho ur wo rk we e k
Up to 40 of those ~60 hours may be VA time depending on the distribution of the appointment
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Appointment Distribution (a) (b) (c) (d) (e) (f) VA 8ths VA hrs/wk VA %
w.r.t total hrs worked
SU hrs/wk SU %
w.r.t total hrs worked
Total hrs/wk 1/8th 5 8.33% 55 91.67% 60 2/8ths 10 16.67% 50 83.33% 60 3/8ths 15 25.00% 45 75.00% 60 4/8ths 20 33.33% 40 66.67% 60 5/8ths 25 41.67% 35 58.33% 60 6/8ths 30 50.00% 30 50.00% 60 7/8ths 35 58.33% 25 41.67% 60 8/8ths 40 66.67% 20 33.33% 60
SU/ VA a ppo intme nt distrib utio n
Note: w.r.t. = with respect to
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I t is the diffe re nc e b e twe e n the SU a ppo intme nt sa la ry a nd wha t the VA pa ys. Pa rity is the po rtio n o f sa la ry c o ntrib ute d b y Sta nfo rd Unive rsity. I f the re is no diffe re nc e – the n the re is no pa rity pa y. Pa rity pa y is not pro po rtio na l to the SU po rtio n o f the SU/ VA a ppo intme nt.
F
pur pose s of c alc ulating salar y and salar y ove r
c ap, the same pr inc iple of B+V+A applie s: par ity + any admin sup
Wha t is pa rity pa y?
School of Medicine [This is an example without a salary cap] I have an 8/8ths SU/VA appointment. I will devote 25% of my entire work hours to this project. The effort I devote to this project will be Stanford time. My Stanford parity pay is $152,650.99. How do I calculate Stanford percentage of effort? SU percentage of effort = % effort devoted (with respect to 100% appt) divided by SU appt %
25% effort / 33.33% SU appointment = 75% SU effort
25% effort with respect to a 100% appointment =75% SU effort with respect to a 33.33% SU appointment
Ho w do I c a lc ula te the le ve l o f e ffo rt fo r a n SU/ VA fa c ulty me mb e r?
VA 8ths VA Hrs VA % SU Hrs SU % 8/8 40 66.67% 20 33.33%
School of Medicine Continuing with the previous example (no salary cap): Person months (2 ways to calculate this) Method 1 = (effort with respect to 100% appt) x (100% appt) x (# of months) 25% effort x 100% appointment x 12 Cal Mos = 3 Cal Mos Method 2 = (effort with respect to SU appt) x (SU portion of that appt) x (# of months) 75% effort x 33.33% SU appointment x 12 Cal Mos = 3 Cal Mos Salary support = SU effort x parity pay (include any admin supplement) 75% SU effort x $152,650.99 parity pay = $114,488.24
Ho w do I c a lc ula te pe rso n mo nths a nd sa la ry suppo rt fo r a n SU/ VA fa c ulty me mb e r?
School of Medicine
[This is an example with a salary cap]
Assume the NIH salary cap is $187,000. We will use the same data from the previous example. Step 1. Evaluate salary cap against parity pay (including any admin supplements) to see if parity pay is greater than salary cap. Since this PI has a 8/8ths SU/VA appointment, this means the Stanford portion of the appointment is 33.33%. The salary cap needs to be adjusted or recalculated to the same percentage as the SU portion of the appointment. Calculation: NIH Salary cap x SU portion of the appointment = adjusted NIH salary cap. $187,000 NIH Cap x 33.33% SU appointment = $62,332.71 adjusted salary cap Comparison: 152,650.99 SU parity pay > $62,332.71 adjusted salary cap Given that the adjusted salary cap is less than parity pay, we will need to use the adjusted NIH salary cap to calculate salary request on our budget.
Ho w do I c a lc ula te sa la ry whe n the spo nso r ha s a sa la ry c a p?
School of Medicine Step 2: Calculate Salary Requested (2 ways to calculate this): Method 1: Effort relative to 100% appointment x full NIH salary cap = salary requested 25% effort x $187,000 NIH salary cap = $46,750 salary request Method 2: SU effort x adjusted NIH salary cap = salary requested 75% SU effort x $62,333 adjusted NIH salary cap = $46,750 salary request
Ho w do I c a lc ula te sa la ry whe n the spo nso r ha s a sa la ry c a p (c o ntinue d)?
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Se RA sho uld re fle c t the e ffo rt with re spe c t to the full a ppo intme nt. I n the pre vio us e xa mple , tha t wo uld b e 25%. Se RA re c o rds the pro po se d le ve l o f e ffo rt with re spe c t to a full a ppo intme nt, no t with re spe c t to the Sta nfo rd po rtio n o f the a ppo intme nt.
What level of effort is reflected in SeRA?
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Faculty Name: Jon Snow (v) (w) (x) (y) (z) Total Annual Salary (SU + VA salary)
354,000
VA 8ths VA Hrs VA % SU Hrs SU % Is the effort on grant Stanford Time only? (yes or no) Yes 1/8 ths 5 8.33% 55 91.67% (If answer is no, VA portion does not get charged to grant) 2/8 ths 10 16.67% 50 83.33% Type of appointment in 8ths VA APPOINTMENT 8/8 ths 3/8 ths 15 25.00% 45 75.00% 4/8 ths 20 33.33% 40 66.67% (a) Total SU Effort - Based on SU/VA breakdown - see column (z). 33.33% 5/8 ths 25 41.67% 35 58.33% (b) Of the total annual salary, how much of that is Stanford's portion?
152,651
6/8 ths 30 50.00% 30 50.00% (c) What is the NIH salary cap?
187,000
7/8 ths 35 58.33% 25 41.67% (d) NIH Salary cap comparison (c x a)
62,333
8/8 ths 40 66.67% 20 33.33% (e) What is the % effort that the person told you s/he would devote to grant?
25.0%
(f) % of salary to be charged to grant (e / a)
75.00%
Continue calculation with the lowest between b & d (g) If b is lowest, the amount of salary to be charged to grant is (f x b)
‐
(h) If d is lowest, the amount of salary to be charged to grant is (f x d)
46,750
(i) If b = d the amount of salary to be charged to grant is (f x b)
‐
(j) Salary above the cap (annual amount) 67,738 The annual amount of salary to charge to the grant is 46,750 Salary Calculation for Faculty with VA Appointments Fill in only those items in yellow. The spreadsheet will calculate the rest. Portion of total Responsibilities I have an 8/8ths SU/VA appointment. I will devote 25% of my entire work hours to this
$152,650.99
This number is not used in any calculation on this worksheet. Confirm with PI; effort-split between SU and VA should be reported on the other support and MOU. Does not effect calculations.
This is the Parity Pay plus any admin supplement. Use amount proposed/awarded. For any change in distribution of effort between SU & VA, there MUST be a MOU that reflects that change Sonia Barragan/Luke Delong SoM SU VA Faculty presentation 2020‐02‐27 Examples.xlsx 2/27/2020
Stanford Jon Snow Base Salary 152,650.99 $ 87,650.99 65,000.00 12,720.92 6,360.46 Percent of full time (may be 100% or less) 100% Months in appointment (may be 12 or fewer) 12 Applicable Per Pay Period Salary Cap Proposed Direct Direct Salary % Salary Direct Salary Direct Salary at 100% FTE
Charge $ Charge %
Charge $
Charge $
Award and PTA Number (or cost sharing PTA number) 12 month appt. Effort % NIH award 62,333 $ 75.00% 1,947.92 $ 30.625% 2,822.43 $ 44.375% 3,895.83 5,644.85 46,750.00 67,738.24 NIH award ‐ Cost Share ‐ $ 0.00% ‐ $ 0.000% ‐ $ 0.000% ‐ ‐ CDC Subcontract 62,333 $ 2.00% 51.94 $ 0.817% 75.26 $ 1.183% 103.89 150.53 Division funds ‐ $ 23.00% 1,462.91 $ 23.000% ‐ $ 0.000% 2,925.81 ‐ 5,795.38 Total percentage for Unallowed Expenditure Type 51190 (if using same account) 45.558% 2,897.69 $ 45.558% 6,925.53 $ 5,795.38 $ Grand total % of account lines entered 100.000% 100.000% 15,583.33 25.00% Annually Per Month
Enter $$ from item (b) on SU-VA worksheet Enter $$ in this from Item (d) on the SU-VA worksheet Enter the % from Item (f) on SU-VA Worksheet 25% (effort devoted to grant) / 33.33% (SU portion for 8/8ths) = 75%
This ties back to Item (h)
This ties back to Item (j)
3
Greenleaf
3
SNOW This should tie back to effort charged (and should be within any allowable reduction of proposed effort). Also, remember to include any cost‐shared or over‐the‐cap as part of the effort ‐ not just $ charged to Award.
Other Support for Dr. Snow
66.67%. The Stanford position is based on an average 60‐hour faculty work week at Stanford. The VA position is based on a 40‐hour work week at the Veterans Affairs Palo Alto office. Dr. Snow has a joint appointment specified by a formal Memorandum of Understanding; there is no possibility of dual compensation (University plus VA salary) for the same work; there is no conflict of interest regarding such work; and the overall set of responsibilities meets the test of reasonableness. Active
1R01DA01234567 (Snow, J. - SPO 123456) 04/01/2018 - 03/31/2023 3.00 calendar National Institutes of Health $463,566 1U01PS0011223 (Snow, J. - SPO 123321) 09/30/2017 - 09/29/2020 0.84 calendar Centers for Disease Control / University of California, San Francisco $125,718
Overlap
None
New Award
What is stated in the budge t justific atio n?
I f there is no parity pay: Because Dr. Snow is a full-time (8/8th) employee of the US Department of Veterans Affairs and VA Palo Alto Health Care System, no salary support is allowed or requested.
the same work; there is no conflict of interest regarding such work; and the overall set of responsibilities meets the test of reasonableness. Dr. Snow has a joint SU/VA appointment; the SU appointment is 33.33%, the VA appointment is 66.67%. Stanford's portion is based
faculty work week.
R01AI1234567
School of Medicine
T he Pa lo Alto Ve te ra n I nstitute fo r Re se a rc h (PAVI R) is the no n-pro fit a rm
T he VA ma na g e s me rit a wa rds a nd inte rna l a wa rds funde d b y the VA. PAVI R ha ndle s the pre -a wa rd a nd po st-a wa rd o n e xte rna l g ra nts fo r VA fa c ulty. No te : S e e Re fe re nc e S e c tio n fo r PAVI R and VA c o ntac ts
Wha t is PAVI R a nd ho w do e s PAVI R fit in with the VA?
School of Medicine
SoM Contr
’s Offic e
VA Sa la ry Pa rity Pro g ra m & F AQs (sc ro ll to b o tto m o f pa g e )
http:/ / me d.stanfor d.e du/ fisc alaffair s/ fac ulty-c o mpe nsatio n/
VA E mplo yme nt (sc ro ll to b o tto m o f pa g e )
http:/ / me d.stanfor d.e du/ fisc alaffair s/ fac ulty-c o mpe nsatio n/ Othe rCo nside ratio ns.html
PAVIR & VA Contac ts
PAVI R Co nta c ts - Co ntra c ts & Gra nts
https://pavir.org/about-us/departments/contracts-grants-1571092747/
VA Co nta c ts – R&DS (Re se a rc h a nd De ve lo pme nt Se rvic e )
https://www.research.va.gov/about/national_directory_byCity.cfm?City=Palo%20Alto&State=CA&Origin=Palo%20Alto
School of Medicine
DoR e se ar c h
Re se a rc h Administra tio n - F ina nc ia l Co nc e pts - Sa la ry Ca ps
https://doresearch.stanford.edu/research-administration/financial-concepts/salary-caps#other-sponsors-with-salary-caps
RPH 15.5 Sa la ry Ca p Administra tio n
https://doresearch.stanford.edu/policies/research-policy-handbook/financial-aspects-sponsored-projects-administration/salary-cap- administration
E xte r nal R e sour c e s
NIH Salary Cap Summary (FY 1990 - Present)
https://grants.nih.gov/grants/policy/salcap_summary.htm
NI H Sa la ry Ca p No tic e - Ca lc ula tio n E xa mple s
https://grants.nih.gov/grants/guide/notice-files/NOT-OD-16-059.html
CI RM Sa la ry Ca p
https://www.cirm.ca.gov/researchers/managing-your-grant#salary