b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs
[Items] Salaries and Wages /Payments for Dual Appointments
For investigators receiving compensation from the institution (recipient/contractor) and separately organized clinical practice plans, compensation from such sources may be included in the institutional base salary (IBS) budgeted and charged to NIH sponsored agreements if all of the following criteria are met: Clinical practice compensation must be set by the institution. * Clinical practice activity must be shown on the institution's payroll or salary appointment forms and records approved by the institution. Clinical practice compensation must be paid through or at the direction of the institution. Clinical practice activity must be included and accounted for in the institution's effort reporting and/or payroll distribution system. The institution must assure that all financial reports and supporting documents associated with the combined IBS and resulting charges to NIH grants are retained and made available to Federal officials or their duly authorized representatives consistent with the requirements of 45 CFR 75.430(h). * "Set by the institution" means the recipient/contractor institution must be in a position to document and certify that the specified amount of clinical practice compensation is being paid in essentially the same manner as other specified amounts of the committed IBS (compensation) of the investigator. Further, this requires that the IBS not vary based on the specific clinical services provided by investigator within the periods for which total IBS is certified by the recipient institution.
7.9 Allowability of Costs/Activities
Explanation of Allowable Costs