Certification of Salary Distribution Reports

1. Certification of Salary Distribution Reports What is a Salary Distribution report?

2. 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.

3. 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

4. What is a Salary Distribution Report? • 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.

5. 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.

6. 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

7. SUNY Employees • Total of SUNY effort + Research Effort (IFR & C/S) must always equal 100% IFR + CS + OIA* = 100 % *other institutional activities

8. Universal Reporting Periods • SPRING 01/01 - 05/31 • SUMMER 06/01 - 08/31 • FALL 09/01 - 12/31

9. Academic Appointments • Universal periods will result in overlap with academic calendar SPRING ’01 SUNY Assignment = January 1 – May 18 RF Assignment = May 21 – May 31

10. 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.

11. Anticipated Due Dates