Certification of Salary Distribution Reports

What is a Salary Distributionreport?

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

Universal Reporting Periods

•SPRING 01/01 - 05/31

•SUMMER 06/01 - 08/31

•FALL 09/01 - 12/31

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