Policy - Faculty Institutional Base Salary for Sponsored Projects

This policy defines the University of Kentucky's Institutional Base Salary (IBS) and establishes requirements for consistently budgeting, charging, and reporting faculty salaries on sponsored projects in compliance with federal regulations.  It applies to faculty whose salaries are charged wholly or partly to sponsored projects and those contributing effort through cost sharing.  Salary charges generally must reflect the proportionate share of IBS for the time worked on the project, with specific criteria governing the inclusion of practice plan compensation. 

Responsible Office/Official:  Office of the Vice President for Research

Effective Date:  10/29/2026