Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200) (referred to as Uniform Guidance) requires 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 Confirmation worksheets should first review University Policy 3.11, Effort Planning and 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 2018 training materials:
In 2012 the Sr. Vice Provost for Research announced 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 Effort Planning and Confirmation policy, were implemented in response to a federal audit citing Cornell in this area. To access this training please follow these instructions:
You must complete the program through the last slide and answer review questions before your completed course can be recorded.
Note: Salaries that have been certified through the salary confirmation 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 copy of the salary transfer and a recertified Salary Confirmation worksheet for the period affected 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 Confirmation worksheet 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.
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