This publication provides the framework for understanding the federal requirements for documenting compensation charges to federal awards and the complexities in meeting the requirements, as well as the implications and potential repercussions if not met.

Topics include: 

• Requirements of supporting salary charges
  
• Determining what constitutes compensation
  
• Documentation and Internal Controls
• Issue and Risks
• Common Audit Findings
• Other considerations
• Example of internal control framework for compensation compliance

(20 pages, PDF, © 2023) 

Exclusively available online. Purchase and download the PDFs. Once purchased the PDF will be available for download for 30 days. To purchase click the “Register” button.

Jeremy Forsberg
Associate Vice President for Research
University of Texas at Arlington

Lisa Mosley
Executive Director, Office of Sponsored Projects
Yale University

David Ngo
Assistant Vice President, Grants, Gifts and Investment
Accounting and Compliance
New York University