NORTH CAROLINA STATE UNIVERSITY OFFICE OF CONTRACTS

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Summer Salary
June 12th, 2007
http//www7.acs.ncsu.edu/CNG/ http//www.ncsu.edu/
policies/sitemap.php
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Summer SalaryTHE DEFINITION
Summer Salary is summer research pay for 9-month
EPA non-teaching positions.
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NCSU Policies, Rules, RegulationsREG 05.20.35
Summer SalaryRegulations

• Summer Earnings for Nine-Month EPA Employees
• During the summer, a nine-month (academic year)
  EPA employee may work for NC State in research
  activities.  An individual may earn up to a total
  of 33.33 of their nine-month salary as
  compensation for these activities.

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FEDERAL GUIDANCE OMB Circular A-21 NSF Grants
Policy Manual 611.1
Summer SalaryRegulations

• During the summer months or other periods not
  included in the period for which the base salary
  is paid, salary is to be paid at a monthly rate
  not in excess of the base salary divided by the
  number of months in the period for which the base
  salary is paid. For Example If a 9-month PIs
  salary is 60,000, he/she may receive 6,666.66
  (60,000 / 9 6,666.66) for one month of summer
  salary.
• NSF policy on funding of summer salaries (known
  as NSF's two-ninths rule) proposal budgets
  submitted should not request, and NSF-approved
  budgets will not include, funding for an
  individual investigator which exceeds two-ninths
  of the academic year salary. This limit includes
  summer salary received from all NSF-funded
  grants.

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Summer SalaryNCSU Processing Procedures

• Summer Salary is initiated when the PI actually
  performs the work and requests the additional
  compensation.
• At which point, the PI requests the amount of
  compensation based on percentage of effort during
  the applicable summer period.
• The period applicable to summer salary is 5/16
  8/15.
• The transaction is then entered as an additional
  pay request in the HR system and will be paid as
  additional earnings in the employees pay check.
• Please note any summer salary received must be a
  true representation of work actually performed.
• Summer salary should be processed in a timely
  manner.

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Summer Salary Earnings Codes

• There are three earnings codes applicable to
  Summer Salary.
• 601 Paid for the period worked 5/16 6/30
• 602 Paid for the period worked 7/1 8/15
• 603 Any retro LI Adjustment
• Please note For any retro LI adjustment in which
  the original account is closed or does not have
  sufficient funds to cover the LI adjustment, the
  College/Dept will need to identify an alternative
  account as the adjustment will be paid from the
  Colleges suspense account.

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Summer Salary Effort Reports

• The Summer Effort Report is the official document
  used by the University to verify Summer salary
  paid on sponsored research agreements as required
  by OMB Circular A-21.
• These reports are the required documentation of
  how the 9-month PI spent their time during the
  summer survey period (5/16 - 8/15) on sponsored
  research agreements.
• The reports are generated after September payroll
  processes and are to be certified by the end of
  December (90 days).
• These reports only include direct salary charges
  applied to sponsored research agreements (ledger
  5 accounts). They do not include any summer pay
  received for teaching.
• Cost Sharing of summer salary should be
  documented on the After the Fact Memo form.

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Summer Salary Effort Reporting

• Effort Reporting is Necessary because of
• Compliance Requirements As a recipient of
  Federal contract and grant funds, NCSU must
  comply with OMB Circular A-21
• Audit Considerations
• State Auditors review effort report certification
  annually.
• Auditors from specific sponsoring agencies may
  review effort report certifications during
  audits.
• DHHS Auditors may review effort report
  certifications during any audit.

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Summer Salary Effort Reporting

• Audit Reviews may include tests such as
• Was certification completed by set deadline?
• Does certified effort match actual work?
• Do payroll charges support effort certified?
• Were payroll transactions processed timely?

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Summer Salary

• Open Forum / Questions
• College-Specific Policies / Procedures