The Office of Management and Budget's (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (commonly called "Uniform Guidance") provides Federal funding recipients with specific guidance surrounding tracking and reporting of payroll related costs (2 C.F.R.§200.430).
UCI fulfills the salaries and wages Federal reporting requirement through a Payroll Certification Process. This is supported by the Payroll Certification System which resides within the Kuali Financial System (KFS-PCS). The Payroll Certification Process requires that Principal Investigators complete an after-the-fact review of salaries and wages charged to their Federal awards (including cost-shared salaries), and certify that they are accurate, allowable, and properly allocated. The payroll certification must take place at least every 12 months, and it is due 90 days from the award budget period end date to ensure timely processing of all necessary adjustments.
Learn More About KFS-PCS
- KFS-PCS Basics
- Looking Up PCS Reports
- Reviewing and Initiating Payroll Certification
- Certifying PCS Reports in KFS
- Cost Shared Salaries
- Certifying with No Salaries Charged
- Certifying When PI has Left UCI
- Workflow and Ad-hoc Routing
- Exceptional Approval
- Escalation Process for Overdue Reports
- Frequently Asked Questions
In addition to the information found on these pages, KFS-PCS users must be familiar with the regulations and conditions of their award. For more information, see the Contracts and Grants Accounting homepage.