Certification of Salary Distribution
• OMB Circular A-21 requirement:
Educational institutions receiving federal funds must document the distribution of salaries and wages paid to employees performing services on federally sponsored projects.
Records used to Satisfy A-21
• Timesheets (biweekly or hourly attendance reports) - for non-exempt employees
• Oracle business applications to create and print Certification of Salary Distribution reports - for exempt RF employees & Suny Employees
• Document that represents an average distribution of salary paid to an employee during the reporting period for compensated activity that they are obligated to perform.
What is a Salary Distribution Report?
SOURCES
• Research Foundation Payroll
• IFR process for state employees performing service on RF administered sponsored project
• Cost-Sharing process- certifying unreimbursed personal service effort on federal, federal flow and sponsored awards where cost sharing is required.
RESEARCH EMPLOYEES
Salary paid by Project A = 25 % $250
Salary paid by Project B= 25% $250
Salary paid by Project C= 50% $500
Total RF Salary = 100% $1000
100% of Charges must be distributed
SUNY Employees
• Total of SUNY effort + Research Effort (IFR & C/S) must always equal 100%
IFR + CS + OIA* = 100 %
*other institutional activities
Academic Appointments
• Universal periods will result in overlap with academic calendar
SPRING ’01SUNY Assignment = January 1 – May 18
RF Assignment = May 21 – May 31
CERTIFICATION • Each Salary Distribution
Report must be SIGNED & DATED by either Employee, Principal Investigator or other authorized official
• Only One signature is required
• Certified Form must be returned to the Accounting Department.
Reporting Period Spring 03 Summer 03 Fall 03
Distribution Date 07/01/2003 10/01/2003 02/01/2004
Return to Accounting 07/31/2003 10/31/2003 02/28/2004
Anticipated Due Dates
C O S T S H A R IN G
F O R M
O r ig in a te s & R e v ie w e d b y O G M
R E V IE W E D B Y O G M
IF R
P A R F O R M S P R O D U C E D IN R F C E N T R A L O F F IC E
P A Y R O L L
O r ig in a te s in D e p t .
A C C O U N T IN G IN P U T S
R F A C C T G F O R R E V IE W
M A IL E D T O
M A IL E D T O D E P T . F O R C E R T IF IC A T IO N
R E T U R N E D T O A C C O U N T IN G
M A IL E D T O D E P T . F O R C E R T IF IC A T IO N
R E T U R N E D T O A C C O U N T IN G
F IN A N C IA L R E P O R T S C R E A T E D
M A IL E D T O D E P T . F O R C E R T IF IC A T IO N
R E T U R N E D T O A C C O U N T IN G
F IN A N C IA L R E P O R T S C R E A T E D