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Employees of the organization should be included in the Personnel Section of the budget. Employees can include professional or technical positions, full, part-time or hourly employees, student or assistants. This category includes courtesy faculty who are not employees of the university. Clerical/administrative support as part of their normal duties is not allowed, however with special justification it may be approved (see Budget-Overview and General Cost Categories under Clerical/Administrative salaries for approval process). Salaries and wages listed in the budget should indicate each person's name, title or position, percentage of time estimated for the proposed project, the salary base, and the period of effort (if allowed by format). A consideration when calculating salaries and wages is the starting and ending dates of the project. Salary increases, following normal university policy, should be taken into account when calculating salaries and wages over a period of more than one academic year.
The university establishes minimums for Faculty Research Assistants/Research Associates.
If a person is retired from OUS, they may not be hired on a Personal Service Contract (PSC). They must go on payroll as a 1039 appointment and must have fringe benefits. If they are retired from any other state agency, they can be hired on a PSC.
An OSU employee cannot be hired as a consultant on an OSU proposal if they are receiving pay as part of their OSU employment. Courtesy faculty can be consultants since they are not being paid by OSU.
OSU has a number of individuals who are affiliated with the university through courtesy appointments. While not employees of the university, courtesy faculty are involved in all aspects of the university's mission. A courtesy faculty member may request salary on a sponsored program. If salary is received, they then become an employee of OSU. When a salary is requested for a "courtesy" appointment, the individual should be listed as "courtesy" on the budget or budget justification. The following statement should be included in the budget justification: "If an award is made, Dr. X will be placed on appointment at OSU." Any salary requested for courtesy faculty who holds a non-OSU position will require a statement from their non-OSU employer that their appointment will be reduced accordingly.
Faculty on an academic appointment who are doing research in the summer are allowed by the University to work and be paid 2.5 months (unless restricted by the sponsor). Human Resources (HR) monitors this. Should someone wish to work the full three months, they must submit a letter of justification to HR for approval. Some sponsors may restrict the amount they will pay for summer support.
Sea Pay is compensation for unclassified employees with no professional rank or classified employees for time spent at sea. The Sea Pay policy for classified employees can be found in the Collective Bargaining Agreement at http://www.ous.edu/hr/labor/ousopeu/article63.
The Sea Pay rate for unclassified employees is a set daily rate (contact the College of Oceanic and Atmospheric Science for the current rate). Only no rank faculty, such as Research Assistants, are eligible for Sea Pay and it is only paid for each day at sea in excess of six consecutive days.
A fellowship is distinct from a research project by whether the graduate student is paid a salary or a stipend.
Student fellowship and traineeship stipends are not charged indirect cost. These types of awards generally have an educational requirement as part of the fellowship or traineeship. This includes individual Post-doctoral Fellowships. While the stipend is excluded from F&A calculations, the sponsor may allow F&A costs on other budgeted items. Student fellowships are distinct from faculty "fellowship" awards. A faculty fellowship generally is in support of individual research or scholarship activities. Faculty fellowships follow the normal indirect cost calculations.
Some national graduate student fellowships provide an institutional educational allowance. These allowances are made in lieu of tuition and fees and may be used for education-related purposes to benefit the fellows or other graduate students. The following Graduate School guidelines are used for administering such educational allowances.
Fringe Benefits are payroll and personnel assessment expenditures such as Federal Insurance Contributions Act (FICA), Public Employees' Retirement System (PERS); State Accident Insurance Fund (SAIF); Medical, Dental, and Life Insurance; and assessments from the Personnel Division Workers' Compensation Board and Employee Relations Board.
Benefits relate to personnel listed in a budget who are paid through OSU (those individuals listed under the "personnel" section; personnel does not include consultants). Benefits are calculated on the portion of the salary or wage charged to the sponsor.
The fringe benefit rates (also known as OPE or "Other Payroll Expenses") are updated as changes occur. The fringe benefit rates provided are used for proposal budget calculations only. The award is charged the actual fringe benefit costs for each employee as they are incurred. If fringe benefit rates change, the new rates are charged to the award when the rate becomes effective.
The fringe benefit rates are calculated to cover maximum fringe benefits that are likely to be incurred at a given salary level. Although using these fringe benefit rates may result in some over budgeting for some employees, your budget should be able to absorb any unexpected nominal increase in fringe benefit rates that may occur.
Oregon State University Research Office
308 Kerr Administration Building, Corvallis, OR 97331
Phone 541-737-4933 Fax 541-737-3093
sponsored.programs@oregonstate.edu
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