APPENDIX F

Guidance for Calculation of Salaries of Personnel With VA Appointments

Below is an example of a computation of a salary for a faculty member holding a VA appointment and should be used with any proposal submitted to the National Institutes of Health.

Dr. A.B. Carter's total annual salary, including augmentation, is $105,000 from the HSC, and $32,000 from the VA for a 3/8 appointment. Total annual salary is $137,000.

University Salary Rate: $105,000/.625 (5/8 appt) = $168,000
University Percent (a): $105,000/$137,000 = 77%
VA Percent (b): $32,000/$137,000 = 23%
VA Hrs/Week: 40 x 3/8 = 15 hrs
Function University Percent VA Percent Total Percent VA Hrs/Week
Teaching
Research
Administration
Clinical		 15
50
5
7		 --
16
--
7 		15
66
5
14 		XXXXXXXXX
XXXXXXXXX
XXXXXXXXX
XXXXXXXXX
Total 77%(a) 23% (b) 100%* 15 hrs
% Commitment this Application 20% 10% 30%

A. Present the information on the budget page as follows:

VA2

**See budget justification
#Actual University salary; University salary rate is $168,000; salary request limited to $141,300 rate

B. The following information must be included under "Budget Justification":

Dr. A.B. Carter holds a joint appointment with The University of Texas Health Science Center at San Antonio and the VA Medical Center. Both appointments are active 12 months per year. Dr. Carter's total salary (including augmentation) for the joint appointment is $137,000 per year. As PHS policy is to treat a joint university/VA appointment as 1 full-time equivalent (FTE), the % Effort on Project shown on the Detailed Budget page represents the % of total effort, not of each individual appointment. Details of the joint appointment are as follows:

Function University Percent VA Percent Total Percent VA Hrs/Week
Teaching
Research
Administration
Clinical		 15
50
5
7		 --
16
--
7 		15
66
5
14 		XXXXXXXXX
XXXXXXXXX
XXXXXXXXX
XXXXXXXXX
Total 77%(a) 23% (b) 100%* 15 hrs
% Commitment this Application 20% 10% 30%

It is further clarified that Dr. A.B. Carter receives partial salaries from both the VA Medical Center and The University of Texas Health Science Center at San Antonio and that there is no dual compensation from these two sources for the same work, nor is there an actual or apparent conflict of interest regarding such work. The overall set of responsibilities meets the test of reasonableness. A Memorandum of Understanding form (choose appropriate statement: "has been executed." or "will be in place by _________________________.") [ proposed grant start date]

*Total of (a) + (b) must equal 100%