Salary certification is a requirement for individuals with salary charges to sponsored accounts, federal appropriated accounts, or cost-sharing accounts.
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200) (referred to as Uniform Guidance) require institutions receiving federal funds to certify no less than annually the reasonableness of salary and wage charges in relation to work performed. Therefore, all Cornell units that charge individual salaries to accounts that include sponsored, including program income and cost-shared sources, and federal appropriations activity (i.e., Federal Capacity Funds) must submit a signed "Salary Confirmation Report" worksheets to the Division of Financial Affairs (DFA) each fiscal year.
Those required to complete the Salary Certification worksheets should first review University Policy 3.11, Salary Confirmation. The policy addresses the requirements for salary certification and provides information on how to make changes to the university records, when necessary.
For further instructions, please refer to the FY 2019 training materials:
- Video: 2019 Salary Certification Training, May 15, 2019 (46 min. 50 sec.)
Effort Reporting Training for Principal Investigators
The Sr. Vice Provost for Research announced in 2012 that "the university must require all our principal investigators (PIs) to complete a brief training regarding the regulations and policies governing personnel effort on sponsored awards and the related verification of salaries, also known as effort certification." The training and changes to the Salary Confirmation policy were implemented in response to a federal audit citing Cornell in this area. Below are instructions for completing the training through CULearn. You must complete the tutorial through the last slide and answer review questions before your completed course can be recorded.
To take the tutorial:
- Go to the DFA Yearly Effort Certification for Project Directors Tutorial course page in CULearn (Cornell NetID and password required).
- Click Enroll.
- Click Launch to launch the training.
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Highlights of the Salary Certification Process
- The certification process for both the endowed division and contract colleges is required only for individuals with salary charges to sponsored accounts, federal appropriated accounts, or cost-sharing accounts. All other personnel are excluded from this process.
- The report contains year-to-date (YTD) actual salaries. Reports will be generated by employee ID and position.
- Summer salary will appear on a separate report.
- Faculty or staff members can sign their individual reports, or units may use a group certification form. If using the group certification form, units must obtain suitable verification that the work was actually performed and is allocable to the sponsored award. Units must have written documentation that this verification was performed.
- Reports will be distributed via Cornell Dropbox or CALS Salary Certification System.
- See the CALS Salary Confirmation System Yammer group for information on the CALS system for managing the DFA Salary Confirmation process.
- The certification process will incorporate all 12 months of the fiscal year. Data will include FY 2019 salary transfers that have been submitted and approved by July 16, 2019.
- Any additional changes or corrections to FY 2018 effort distribution must be made using the Salary Expense Transfer (ST) e-doc. The percentages and dollar amounts must be manually updated on the salary certification report and the ST e-doc number must be noted. Prospective changes can be done in Workday.
- The final salary certification reports will be available around July 30.
- The final certified reports and/or an original signed copy of the Group Certification Form (if the unit-approval process is used) must be remitted to Sponsored Financial Services QA, 341 Pine Tree Road, East Hill Plaza by Friday, August 30, 2019.
Note: Salaries that have been certified through the salary certification process should only be transferred from a sponsored account for clearing an overdraft or removing an inappropriate charge. The salary must be transferred to an appropriate non-sponsored account or in the event of a true overdraft, to a cost share sub-account. In all cases, a complete explanation for the transfer must be reflected on the ST e-doc. A recertified salary certification report for the period affected, noting the ST e-doc number, must be sent to Sponsored Financial Services.
We are continually seeking ways to enhance our processes to minimize the administrative requirements for academic units, while fulfilling our obligation to meet federal, state, and other requirements. In this spirit, your feedback concerning the salary certification process, as well as any recommendations for future enhancements, are encouraged. Please direct suggestions, questions, and concerns regarding the current year's procedures to Elizabeth Peet or Janet Strait.