Budget Development

Summer Effort

• Faculty members may receive supplemental compensation during the three-month summer period when they are not under contract. This is the most common way to be compensated for grant work.
• Pre-award will calculate summer salary based on estimated personnel effort.
• The maximum summer salary can be calculated by dividing your annual Institutional Base Salary (IBS) by three (dividing your salary by nine to determine the monthly salary, then multiplying by three for the summer months).
• Requesting three full months of summer salary means that the faculty member will work exclusively on the project throughout the entire three-month summer period.

Academic Year Effort

• Academic year effort is usually requested to permit a faculty member to take a course release. Course releases require prior approval.
• Each course release is calculated as 12.5% of a PI or co-PI’s Institutional Base Salary (IBS) and funds are paid to the university, not to the individual. Pre-award will assist with calculations.
• Prior approval from the department chair and/or dean at the time of submission is required. Pre-award can provide more information.
• Requesting more than one course release per year is uncommon, and should be discussed with your department chair, dean and the OSPR immediately.

Sabbatical

• Check your college's policies and procedures regarding sabbatical leave (eligibility, deadlines, etc.).
• A sabbatical leave application will need to be completed and submitted.
• If a faculty member is taking a full-year sabbatical, they may request up to 50% of their standard full-year IBS. This compensation will be treated as supplemental pay.

References and Resources

• TU Office of Academic Affairs Faculty Member Course Time and Effort Buyout Guidelines (PDF)
• OSPR Operating Policy on Compensation (PDF)
• TU Comprehensive Faculty Workload Guidelines (PDF)
• TU Policy 02-02.00 – Sabbatical Leave

• In compliance with federal regulations and Towson University policies, non-faculty exempt staff members may not be paid supplemental salary with grant funds.
• Non-exempt staff may be eligible to receive overtime pay from grant funds.
• Part-time Contingent I and II status employees may be eligible to receive additional hours from grant funds.

References and Resources

• OSPR Operating Policy on Compensation (PDF)
• TU Policy 07-01.43 – Contingent Status Employment for Non-Exempt and Exempt Employees 

• Graduate/Research Assistants are paid in accordance with Office of Graduate Studies guidelines and rates, which are updated annually. 
• The current rates are available in the Graduate Studies section of the Forms Repository. 
• Students may receive a “step” increase to their base assistantship from grant funds. Steps are awarded based on program specific criteria that may include years of service, special skill sets, competitive recruitment, and others as determined by the program and/or supervisor. Programs should make every effort to be consistent in the use of steps across students.

References and Resources

• Graduate Assistantship Handbook (PDF)

• May be paid an hourly wage.
  • Employment should not interfere with students’ educational goals.
  • The academic year is up to 30 weeks (15 for each term). A normal work week during the academic year is 10 to 20 hours, and 20 hours per week is the maximum students may work on campus.
  • Summer term is up to 12 weeks. Students can work up to 40 hours per week during the summer term.
• As of January 2022, Towson University increased the minimum wage for student employees to $15 per hour.
  • Depending on the job responsibilities, new student hires are paid anywhere from $15/hour or higher, commensurate with higher skill sets and responsibilities.
  • Pay increases are at the employer's discretion, however the average pay increase is $.25 - $.50 per academic year.

References and Resources

• Hiring Student Workers

• Contingent I positions have a written employment agreement for a term of six (6) months or less, regardlesss of the percentage of time worked and regardless of whether it is seasonal or intermittent in nature.
• Contingent II positions have a written employment for a term of more than six (6) months, but no more than twelve (12) consecutive months; is on a full-time basis or on a part-time basis of 50% or more full-time employment; and is hired through a competitive recruitment and selection.
• Contingent Category I and II employees shall be paid at a rate that at least meets the minimum of the pay range for the position’s job class. 

References and Resources

• Policy 07-01.43 – Contingent Status Employment for Non-Exempt and Exempt Employees

Consider hiring a Postdoctoral Scholar (postdoc) on your externally funded sponsored research/grant to:

1. Advance the scholar’s career and training goals.
2. Enhance the University’s research community through mentorship and education. 

These positions will be considered TU employees and receive benefits determined by their employment classification. TU conforms to NIH guidance for budgeting postdocs on sponsored programs/grants with external funds. 

For more information, please review the guidance below and contact the OSPR to appropriately budget these positions and balance the overall goals of the project. 

References and Resources

• Postdoctoral Guidance (PDF)

• Summer: 8% FICA only
• Academic Year: 39%

• Year-round: 39%

• Contingent I, year-round: 8% FICA only
• Contingent II, year-round: 27%

TU has three benefit rates allowing flexibility for strategic budgeting purposes:

1. Contingent I: 8%
   1. Covers mandatory FICA taxes.
2. Contingent II: 27%
   1. Covers mandatory FICA and some paid leave and holidays.
3. Temporary State Authorized Position (TSAP): 39%
   1. Covers full standard benefits including health insurance, paid leave, and holidays. If grant and budget allow, this is preferable. 
      

For more information, please review the guidance below and contact the OSPR to appropriately budget these positions and balance the overall goals of the project. 

References and Resources

• Postdoctoral Guidance (PDF)

• Materials and supplies used for the performance of an award may be charged as direct costs. In the specific case of computing devices, charging as direct costs is allowable for devices that are essential and allocable, but not solely dedicated, to the performance of the proposed project.
• Food, alcohol, and entertainment are generally not allowable costs on federal / government grants.

• Travel costs are the expenses for transportation, lodging, subsistence and related items incurred by project personnel.
• Current per diem and mileage reimbursement rates are maintained on the Business Travel Office’s Travel Planning and Resources page.
• Fleet Services manages vehicle rentals for employees and student groups traveling on official university business.
• Parking and Transportation Services provides information on parking rates for visitors to campus.
• The U.S. General Services Administration offers a tool for estimating lodging for federally funded travel within the continental United States.
• The City Pair Program (CPP) procures and manages discounted air passenger transportation services for federal government travelers.
• Rates for Foreign Travel are set by the State Department.

• Typically defined as tangible non-expendable property having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. Expenditures that do not meet this definition are budgeted as supplies.
• Equipment purchases often require advance planning to account for space and / or maintenance requirements. 

• A consultant provides subject matter expertise in one or more areas of the project's scope. Consultants typically produce deliverables such as datasets or evaluation criteria at the request of the project team.
• A subrecipient carries out a portion of the work for a federal award. The subrecipient provides a scientific contribution to the project. If awarded, the program will create a federal assistance relationship with the subrecipient.
• Determination of consultant or subrecipient roles will be made at the the Office of Sponsored Programs and Research’s discretion via review of supporting documents.
• Checklist to Determine Subrecipient or Contractor Classification (XLSX)

• Defined as costs related to individuals who will be participating in workshops, programs designed for a cohort, etc.
• This category is used primarily for NSF proposals.
• The category is an important one to classify correctly as Participant Support Costs are excluded from the indirect cost base.
• Note that payments to Human Subjects Participants are not included in this category.

• Tuition remission is included as a mandatory benefit and is charged in proportion to the amount of effort the graduate assistants will work on the project. Tuition remission is not included for students paid hourly.
• Human subjects incentives and payment for research participation must be processed in accordance with government and university requirements as outlined in the OSPR’s Grant Management Policies.