9.0 Examples Of Supporting Documentation By Proxy


Updated 12/21/2010

9.0 Examples Of Supporting Documentation By Proxy

  • The following are examples of business processes to generate acceptable supporting documentation for proxy certification of Quarterly Salary Distribution reports (DACCAs). Each DLC is responsible for reviewing and certifying salary distribution on a quarterly basis. While each DLC may create their own process to meet this responsibility, the recommendation is to encourage certifiers to do electronic certification themselves to reduce the need for long-term retention of supporting documentation in the DLCs.

9.1 Option I – eDACCA Certifier Reviews Preliminary Quarterly DACCA

  • The DLC administrator mails a paper copy of the Quarterly DACCA (for Q1 the DACCA generated on or around October 1st) to the eDACCA certifier (usually the cost object supervisor). The certifier, who has direct knowledge of those working on the project, indicates any changes in salary distribution for individuals, including any additions/deletions of individuals, signs and dates the paper DACCA and returns it to the DLC administrator.
  • The DLC administrator makes the changes in the electronic Salary Distribution System (eSDS). During the period October 1 - December 31 for the first quarter DACCA, the DLC administrator electronically certifies the quarterly eDACCA as the proxy. The individual certifying the quarterly eDACCA is responsible for reviewing and confirming that changes reflected on the quarterly DACCA were made in eSDS prior to certification. The DLC administrator keeps on file the signed Quarterly DACCA on which the certifier/cost object supervisor has indicated changes.

9.2 Option 2 – eDACCA Certifier Reviews Monthly DACCA

  • The DLC administrator mails a paper copy of the monthly DACCA to the eDACCA certifier/cost object supervisor. The certifier, who has direct knowledge of those working on the project, indicates any changes in salary distribution, including any additions/deletions of individuals, signs and dates the paper DACCA and returns it to the DLC administrator.
  • The DLC administrator makes the changes in eSDS as these monthly DACCAs are received. During the period October 1 - December 31 for the first quarter DACCA, the DLC administrator electronically certifies the quarterly eDACCA as the proxy. The individual certifying the quarterly eDACCA is responsible for reviewing and confirming that changes reflected on the monthly DACCAs were made in eSDS prior to certification. The DLC administrator keeps on file the signed monthly DACCAs on which the certifier/cost object supervisor has indicated changes. The DLC administrator does not distribute either the quarterly DACCA to the certifier/cost object supervisor.

9.3 Variation

  • The DLC administrator distributes monthly DACCAs for informational purposes to certifiers/cost object supervisors, but sends the quarterly DACCA for the cost object supervisor to annotate changes, sign and date.

    NOTE: This is not a preferred option. We recommend that cost object supervisors receive DACCAs only once (either monthly or the quarterly version) to indicate changes, sign and date. The DLC administrator is then responsible for making and verifying these changes.

9.4 Email as Backup for Certification by Proxy

  • There may be times when the certifier is not in close proximity to the proxy, either because one or both are off campus or because they are located in MIT buildings separated by distance, and approval to certify by proxy is needed urgently to meet quarterly certification guidelines. In these instances and on an exception basis, an email from the certifier to the proxy may be used as backup to support proxy certification. When the email is used as backup for this purpose, the following wording should be included in the email:

    In regards to Q1 (or Q2, Q3, Q4) DACCA for cost object 1234567, I have reviewed the information contained in the DACCA. I certify the charges are correct, with any exceptions communicated to my DLC administrator, in accordance with the Institute's certification policies.

  • Alternatively, the certifier can sign and date the DACCA and email a scanned electronic version of the signed DACCA to the proxy.

9.5 Document Retention

  • Paper backup to support certification by proxy must be easily retrievable for audit purposes. It is recommended that documentation be retained in a centralized manner for all cost objects within the DLC rather than within individual cost object or supervisor files.
  • Electronic backup to support proxy certification must also be easily retrievable for audit purposes. DLCs must either retain this documentation in electronic format in a centralized manner such as on a server that is regularly backed up, or retain printed versions of appropriate documentation with original signed DACCA files. Storage of email on individual computers alone is not adequate.