Federal regulations (Uniform Guidance Subpart E §200.430) require that institutions receiving federal or federal flow-through awards maintain adequate documentation for payroll expenses. Payroll expenses charged to federal awards must be based on records that accurately reflect the work performed to provide reasonable assurance that the charges are accurate, allowable, and properly allocated.
Some awards without federal funding also require certification when mandated by the sponsor’s terms and conditions.
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What is a Project Statement?
A Project Statement is UCLA’s method for complying with federal payroll requirements (Uniform Guidance Subpart E §200.430). It is a statement generated at the Account–Cost Center–Fund level listing the payroll directly charged to the project fund during the defined reporting period for all individuals paid on the project. The Certifier (PI) must review and certify the statement for accuracy, confirming that the payroll charged reasonably reflects the work performed by the individual for the project.
Certification Periods and Due Dates
Project Statements are released twice a year. Payroll expenses appear on Project Statements based on the Earn End Date of the transaction.
| Period | Release | Certification Due Date |
| April – September | October | December 23rd |
| October – March | April | May 31st |
What is the Employee Compensation Compliance System (ECC)?
ECC is a modern web-based solution designed to help universities and research institutions ensure compliance with federal regulations outlined in Uniform Guidance Subpart E §200.430.
ECC will replace the Effort Reporting System (ERS) as the system of record for verification of payroll with Earn End Date of April 1, 2025, onward.
Highlights:
- Customized worklists for Principal Investigators and Department Administrators to prioritize work and monitor progress.
- Departmental Dashboard displaying an overview of Project Statement data for a specific department.
- Automated easy to follow workflow from payroll load to completion of certification.
- Stores copies of certified Project Statements.
If you have questions or need help with ECC , please contact the ECC Helpdesk.