Carleton College Funding Authorization Procedure
Forms

Government and Foundation Grant Procedures

Compensation Payments on Government Grants

Salaries or course release allocations charged to a Federal Grant

Grants authorized for summer salary

• Summer salary stipends for faculty research are calculated as 1/9 (one month) or 2/9 (two months) of the previous academic year contract

• Must be identified in approved grant budget

• Request on “Stipend Request” form and submit to Business Office, paid through Payroll

• Salary is charged directly to grant in object 3115 and IDC apply.
• After-the-fact certification obtained in the fall

Procedure:  When a summer stipend is approved in the budget, the PI will request summer salary via the Stipend Request form and submit to Business Office.  The Accounting Assistant will forward a copy to Payroll and retain a copy to be returned to the PI in the fall for after-the-fact certification.  The certification will be placed in the grant file.  Additionally, a copy of the progress report submitted to the granting agency should be forwarded to the Business Office.   

Grants authorized for course release for PI or other faculty

• Faculty acting as a project director or performing other significant work on a grant may receive a course release in lieu of direct compensation for effort expended on grant

• Course release represents 1/6 of normal teaching load and may be calculated up to 1/6 of actual academic contract for faculty PI. (Beginning in FY10, 1 course release will equal 1/5 of normal teaching load.)  Institution may elect to charge grant less than proportion of actual contract

• Course release allocation is approved in grant budget and is budgeted as salary and benefits
•  Entry is made to object 3121 and IDC apply

Procedure: When a course release is approved by Dean of the College for the purpose of releasing a faculty person to work on a grant, a statement will be signed by the DOC authorizing the course release.  The statement will include the name of the faculty, number of course releases, grant name and account, and certifying the following: “I certify to the best of my knowledge that the named individual is being released from teaching duties to perform equivalent work effort on the grant listed.”   This form should be returned to the Business Office and is the basis for a journal entry to charge the grant for % of actual faculty salary or budgeted amount of course release.

Student researchers

• Student researchers are paid through student payroll and requested on form called, “Student Payroll Payment Authorization”. 

• Must be identified in approved grant budget.

• Requested by PI and sent to Student Financial Services and Student Payroll for payment
• Charged directly to grant in object 5130 and IDC apply.

• Students hired during terms are paid through Student Payroll based on approved student payroll rate and actual time worked and approved.  They should be set up with Student Financial Services

• Wages are charged directly to grant in object 5140 and IDC apply.

Workshop and other compensation payments

• Payments to faculty for work performed outside of normal academic contract should be requested on “Stipend Request” form or via email to Payroll.  (See Funding Authorization Procedures to determine which method applies)

• Payment is paid through Payroll and charged to grant in object 3115.  No IDC applied

• Project Directors who are receiving course release, direct payment through grant, or summer salary stipends may not also receive additional payments for other work such as attending workshops.  All work by the PI should be budgeted and paid through the PI work effort budgeted in the grant. Unanticipated work by the PI may be paid if approved in writing by the sponsoring agency.

Grants authorized for direct charges of salaries for non-faculty

• PIs on NSF grants who will draw 2/9 summer salary are prohibited from receiving additional compensation from other NSF Grants per NSF policy

• Usually technicians hired specifically for grant
• Position approved in grant budget
• Funding source for position is the grant account

• Salaries and benefits are charged directly to grant by payroll entry to object 3121 and IDC apply

Certification: Per OMB circular A21 Sec. J(10c), at least annually a statement will be signed by the employee, principal investigator or responsible official verifying that the work was performed and salaries charged are reasonable.  

Procedure:  After June 30 payroll, a statement will be compiled for the grant listing employee name, payroll period covered, total amount paid, and % effort this represents. This will be sent to the PI for certification which will read, “I certify to the best of my knowledge that this report represents a reasonable estimate of the actual effort expended on the sponsored project listed for the period reported.”  This should be returned to the Business Office and filed with the grant documents.