UCR Policies and Procedures

Printer Friendly Version


For a hardcopy pdf of this document, contact the Office of Compliance (2-8246).

Policy Title:                  Federal Contract and Grant Administration-Certification of Salary Expenditures

Policy Number:            200-48

Responsible Officer:

Associate Vice Chancellor of Business & Financial Services and  Controller

Responsible Office:

Business and Financial Services – Accounting Office

Origination Date:


Date of Revision:


Date of Last Review:



Guidance Concerning Federal Contracts & Grants

I.            Requirements   

This policy and procedure outlines the records and reports which must be prepared and maintained to substantiate the salary and wage costs of University employees charged to Federal contracts and grants. Basic substantiation of direct salary and wage expenditures charged to Federal contracts and grants rests upon the University payroll system, the Principal Investigator Web Reporting System (PIWRS), and various other reports provided by department staff.


Attendance records must be maintained for all employees with any portion of salary or wage costs charged directly to a federal or federal flow through contract or grant. Data accumulated on these records should be used as the basis for payroll distribution of monthly salaries of individuals concerned. The UCR Time and Attendance Reporting System (TARS) is provided for this purpose. Additional information is provided in UCR P&P 200-01, Attendance, Time Reporting & Leave Accrual Records.


Effective April 2011, the Principal Investigator (PI) is required to annually certify payroll expenditures for their Federal/Federal flow through contracts and grants. The PI reviews the accuracy of the data to insure that the payroll expenditures of academic and/or non-academic employees charged to each fund is consistent with the actual distribution of workload within the department for budget period that appears on the annual payroll certification report. Errors should be annotated as to the nature of the discrepancy and reported promptly to the appropriate administrative staff for correction. Adjustments should be recorded on the annual payroll certification salary expense report prior to the PI completing the certification.


II.         Selection Criteria for and Completion of the Annual Payroll Certifications

Effective with the April 2011 reporting period, Annual Payroll Certifications will be used to certify salaries charged to federally sponsored projects. See Policy & Procedure 200-40 Payroll Certification on Federally Sponsored Projects.


III.       Contacts

For comments or questions regarding the technical content of this document, visit the following website: https://o365ucr.sharepoint.com/sites/BFS/Support/PIWRS or call the Accounting Office at 827-3302.


IV.       Related Information

·               UCR P&P 200-01, Attendance, Time Reporting & Leave Accrual Records

·               UCR P&P 200-40, Payroll Certification on Federally Sponsored Projects

·               Award documents

·               Sponsor Agency Website for Specifics (sponsored award requirements)

·               NSF Research Terms & Conditions (RTC)

·               Uniform Guidance

·               UC Contracts & Grant Manual

·               UC Business and Finance Bulletin A-47, University Direct Costing Procedures