Accounting & Financial Reporting

Fiscal Close Certification - Additional Resources

Administrator's Responsibilities & Resources 

Separation of Duties

Ledger Review

  • The General Ledger Review System Uncertified Review Plans report will tell what months have not been certified
  • The payroll ledgers (report PPP 5302) from the PPS Decision Support are reviewed and certified by the reviewer. The Time Benefits Roster (report PPP 6401) showing time worked, vacation, sick leave and overtime does not have a certification statement so reviewers certify by signing the report
  • Principal Investigators (PIs) and Co-Investigators certify allowability and allocability to their accounts (Federal and Federal Flow Through fund sources) using the PI Ledger Review system (FIS DS 325). FIS DS 326 will report on compliance.

Research Compliance


Suggested Training


Physical Inventories

General References

Supplemental content

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