Certification of Salary
Distribution Reports
What is a Salary Distribution
report?
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
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.
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
Salary paid by Project B
Salary paid by Project C
Total RF Salary
= 25 %
= 25%
= 50%
= 100%
100% of Charges must be distributed
$250
$250
$500
$1000
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 ’01
SUNY 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.
Anticipated Due Dates
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
PAR FORMS
PRODUCED IN RF
CENTRAL OFFICE
Originates &
Reviewed by OGM
MAILED TO
COST
SHARING
FORM
RF ACCTG
FOR REVIEW
ACCOUNTING
INPUTS
REVIEWED
BY
OGM
RETURNED TO
ACCOUNTING
MAILED TO DEPT.
FOR CERTIFICATION
IFR
Originates in
Dept.
PAYROLL
FINANCIAL
REPORTS
CREATED