ecrt - IBS Codes and Descriptions

Institutional Base Salary (IBS) is the annual compensation paid by the university for an employee's appointment, whether the employee's time is spent on research, teaching, or other activities. IBS excludes fringe benefits, reimbursed expenses, temporary supplemental compensation for incidental work, and income earned outside of duties to the institution. Consistent with the definition of "100% Effort", IBS is the basis for all transactions from/to sponsors involving salaries, including requests, charges, labor redistributions, and cost sharing.

The following chart lists the earn codes and descriptions to include/exclude in the calculation of IBS.

If you have additional questions, please contact Finance Systems Management at fsm@ttuhsc.edu.