It is a report by general ledger account number, generated with each payroll, that displays the employees and/or graduate assistants and their amounts to be paid from the account. If the account is a grant account, the appropriate fringe benefit costs are also displayed for each employee. Certifications should be used to verify that each employee's salary and benefits (if applicable) are charged to the account correctly. The Fiscal Officer and/or Delegate should verify all information on the certification and may approve or dispute the certification.