Grant, Contract & Gift Accounting Manual
Section 209: Policies
- 209-01: Compensation
- 209-01A: Sabbatical Leave
- 209-01B: Vacation Leave Pay-Off
- 209-01C: Faculty Fellowship Leaves
- 209-01D: Overload Compensation
Sabbatical pay can only be charged to university general funds. Sabbatical pay is not allowed on sponsored agreements. If supplemental pay is requested during sabbatical leave from restricted grant or contract funds, approval must be received in writing from the sponsoring agency or be separately identified in the approved budget. Authorization from the Office of Post Award Administration is necessary before department or payroll can place supplemental pay on sponsored project funds.
Travel expenses during sabbatical leave charged to a restricted grant or contract must also be approved by the sponsoring agency and is taxable to the employee. These are paid as a per diem flat amount without receipts. The employee is responsible for documentation to the IRS.
Sabbatical Leave Application and Contract, and Form is located at the OSCAR website under the "employee leave" link at the left menu.
Only vacation leave that was “earned” on the award may be charged to the grant or contract. Vacation leave time should be taken within the life of the award if it is expected that the project will cover the cost of such leave. It is up to the individual and supervisor or unit head to arrange for leave at an appropriate time. If there are exceptional circumstances that prevent the employee from taking the leave, a request in advance of the pay-off, must be made to and approved by the Office of Post Award Administration before charging the award. The department/unit will need to cover the costs of any vacation leave pay-off not approved by the Office of Post Award Administration.
A fellowship leave is available to faculty who have received certain fellowships that support research, writing, advanced study or travel related to scholarly or professional activities, including but not limited to Fulbright, NEA, NEH, Guggenheim, or other comparable federal or private fellowships, payable directly to the faculty member.
Any unclassified employee appointed at .5 FTE or more might be granted a fellowship leave upon approval of an institutional president or designee. In addition, an institutional president or designee may authorize continuation of institutional health care coverage and payment of employer contribution toward health care or other personnel expenses during a fellowship leave.
Each faculty member, in applying for a fellowship leave, shall sign an agreement to return to the institution for a period of at least one year’s service on completion of the leave. If the faculty member fails to fulfill this obligation, the faculty member shall repay the full costs of benefits paid by the institution during the leave. This amount is due and payable three months following the date designated in the institution’s fellowship leave agreement for the faculty member to return to the institution.
If continued fringe benefits are authorized, it is the responsibility of the department to pay the fringe benefit costs associated with these faculty fellowship awards. Faculty members who receive such fellowships should contact the Human Resources Department regarding their status, fringe benefits, and agreement to return.
Overload compensation is NOT allowed on grants and contracts. OMB Circular A-21 states that salary will be based on the individual faculty member’s regular compensation, which constitutes the basis of his salary. Compensation is only allowed at the base salary rate.