IFAS Internal Management Memoranda

UF/IFAS; Faculty Salary Savings Policy

EFFECTIVE DATE: May 15, 2009

INTERNAL MANAGEMENT MEMORANDUM: 6C1-6.20-5 (Revised)

SUBJECT: UF/IFAS; Faculty Salary Savings Policy

  1. General

    Several situations arise wherein faculty salary is compensated by a third party which generates a savings in IFAS faculty salary account(s). The purpose of this IMM is to identify the distribution and use of these salary savings under these various circumstances. These circumstances include special assignment, leave without pay, faculty development leave, and payment of salary by sponsored grants or contracts. In all cases, units should first verify with the Office of Budget and Finance that the faculty member's salary is not constrained by their appointment from release of salary dollars.

    In situations involving assignments on sponsored programs/contracts, units should verify with the Office of Budget and Finance beforehand that the faculty member's T, R, & E appointments (state and federal FTE's) would support paying a faculty member from grant dollars.
  2. Sponsored Grants/Contracts and Special Assignments

    1. Salary savings generated by placement of faculty salary on a grant or contract, or those generated by faculty compensation by a third party shall be divided as follows:

      1. 100% to faculty's unit (excluding fringes)
    2. Fringe benefits remain with the fringe benefit pool.

    3. Units may use their portion of the salary savings to support OPS, OE or OCO in support of the faculty member's or other departmental/center programs.

    4. Direct expense associated with a special assignment must be paid by the sponsoring agency.

  3. Faculty Development Leave

    Periodically, faculty on a development leave (sabbatical) have all or part of their salary paid by a third party (see IMM 6C1-6.30-1-10).

    1. Salary savings generated by development leaves will be returned in full to units as OPS, OE or OCO to reimburse them for lost faculty services due to the participation of the faculty member in the faculty development program.

    2. The attendant fringe benefit savings will remain with the IFAS fringe benefit pool.

    3. Other expenses associated with the faculty development leave will be the responsibility of the faculty member or the sponsor of the proposed program.
  4. Unit Responsibilities

    1. When a faculty member has been approved by the Deans and Vice President for a special assignment or has been awarded a faculty development grant, the Unit Administrator will notify the Office of Budget and Finance. The notification will include the following:

      1. Name of faculty member.

      2. Indication as to whether it is a Special Assignment or Faculty Development Grant.

      3. Time period covered.

      4. Copy of all documents of approval and appropriate information pertaining to the individual's salary during the period involved.

      5. Indication of state account number and categories into which the General Revenue funds will be placed.

    2. When salary savings are generated by sponsored grants/contracts:

      1. The IFAS Office of Sponsored Programs will assume the lead upon
        the awarding of the grant/contract by notifying the Office of Budget and Finance of the amount and time period of the salary compensation along with the faculty member's name and unit involved.

        The IFAS Office of Sponsored Programs will also verify and ensure:

        1. That the contract allows dollars to be spent for salaries.

        2. That the faculty member is not over committed to their funding sources.

        3. That the faculty member will be able to meet their cost requirements on other grants.

      2. The Office of Sponsored Programs will notify the unit that the grant has been approved. The unit would then contact the Office of Budget and Finance to verify that the faculty member's T, R & E appointments (state and federal FTE's) will support paying a faculty member from grant dollars.

      3. If approved, the Office of Budget and Finance will verify the salary savings, take action to convert them to categories requested and place them in the proper account.