Compensation-Personal Services: Documenting and Supporting Salary Charges to Federal Awards

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) 

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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