1.0 Salary Certification Policy

1.1 Certification Requirements
Compensation costs (salary and fringe benefits) are allowable for services of employees working on contract and grant funds and all other cost objects, provided they conform to the established policies of the institution and to the requirements of the federal government in OMB Circular A-21. The salary distribution system records these salary and wage costs, as they must be incorporated into the Institute's official records and reasonably reflect the activity for which the employee is compensated.

There are two web-based tools available through Atlas to assist the electronic management of salary distribution and certification throughout the Institute:

  • eDACCA Salary Distribution Report System – enables administrators and principal investigators to electronically review and certify salary distribution by cost object.
  • eSDS Salary Distribution System – enables administrators to make salary distribution changes for both weekly and monthly employees and hourly-paid students. eSDS replaced the legacy DINDI and SANDI reports and the eSANDI application.

It is Institute policy to have each Quarterly Salary Distribution Report (Quarterly DACCA) certified by an appropriate individual. This requirement applies to all cost objects, not just sponsored programs. The Principal Investigator/Cost Object Certifier in association with the head of the DLC or administrative office is ultimately responsible for making sure that all cost objects with payroll charges are certified in accordance with Institute policy. One of the conditions of the federal regulations is that after-the-fact confirmation of the costs must represent actual costs and must be confirmed by "responsible persons with suitable means of verification that the work was performed" per OMB Circular A-21. MIT’s implementation of the A-21 requirement requires certification by “an individual with direct knowledge of the work performed.”

In MIT's official submission to the government and in the Institute's policy for payroll documentation, the requirement for such confirmation is to have the Quarterly Salary Distribution Report (the payroll report which documents salary distribution to cost objects) electronically certified in the payroll eDACCA system. Electronic certification must be performed by either:

(a) An individual with direct knowledge of the work performed (“eDACCA certifier”) – usually the cost object supervisor, or

(b) An individual who has received the DACCA or equivalent report signed by the eDACCA certifier (“eDACCA Administrator”).

If electronic certification is via a proxy electronic certifier, (“eDACCA Administrator”) the supporting documentation (signed DACCA or equivalent) must be retained in the department/laboratory/center and available for audit for the current fiscal year plus four additional fiscal years. Charges not supported by this documentation must be removed from contract and grant accounts. If electronic certification is by the eDACCA Certifier, no supporting documentation is required.