Transcript Personnel Activity Reports - UNL | Office of Research

Personnel Activity Reports
(PARs)
What are PARs?
 Federal time and effort reports required by
Office of Management and Budget (OMB)
Circular A-21
 Salary cost sharing effort descriptions
 Hatch certification dollars report
 “Invoices” for services
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Q. Why do PARs?
A. Federal regulations in Circular A-21,
Section J.10: Compensation for personal
services requires that educational
institutions document 100% of
the distribution of charges for personal
services paid from federal funds.
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When is a PARs created?
When one of these occurs:
 Salary is from a Federal/Federal passthrough WBS number (24’s, 25’s & some
26’s)
 Mandatory Cost Share is entered in SAP
 Hatch project numbers are in SAP
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Documenting Personal Services (PARs)
Level of effort can be certified by:
 employee
 employee’s supervisor*
 principal investigator*
*if s/he has direct knowledge of all the employee’s effort for the specified work period.
Note:
 PARs & payroll charges should support each other
 Retro payroll adjustments should prompt a PARs review for that time period
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Other considerations
 Administrative or clerical staff salaries are generally not direct
charges to an award. However, direct charges for administrative or
clerical staff may be appropriate when a major project or activity
explicitly budgets for these charges and personnel involved can be
specifically identified with the project or activity.
 “Major project” is defined as a project that requires an extensive
amount of administrative or clerical support which is significantly
greater than the level of such services routinely provided by
academic departments.
Examples may be found in OMB Circular A-21, Exhibit C.
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PARs Frequency
 BW – generated once a month
 MO – generated three time a year
(Jan. – May; June – Aug.; Sept. – Dec.)
 Federal Circular (OMB A-21) requires us to run
PARs for employees paid biweekly no less than
monthly. Employees paid monthly must have a
report after each academic term.
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Q. Why must we complete PARs accurately
and submit them on time?
A. UNL must comply with OMB Circular A-21.
Possible consequences of non-compliance:
 Loss or refund of Federal funds
 Debarment or inability to receive future federal funds
 Disallowance of expense items that would require
departmental funds substitution
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Consequences of non-compliance
Recent audit findings:
 South Florida
$7.0 million
 Northwestern
$5.5 million
 Johns Hopkins
$2.6 million
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Points to remember
 A total of 100% effort must be certified
regardless of FTE.
 All preprinted WBS numbers must have a
percentage assigned to them.
 Cost share is identified with an asterisk (*).
26xxxxxxxxxxx(21xxxxxxxx) 15%*
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Points to remember
 Hatch dollars need a separate % for each
project – HATCH0017054(21xxxxxxxx) - 10.0
 Payroll Expense Transfers (PJ document type)
won’t be reflected on the forms
 Only certify to cost objects beginning with a “2”
or “9.” Ignore all other cost objects. Certify to
100%. Other campuses will certify their
numbers to 100%.
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Points to remember
 Ignore any negative numbers present, as well as
the positive ones to which they correspond.
 Don’t include fellowships, professorships and
work-study when certifying effort.
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UNIVERSITY OF NEBRASKA
PERSONNEL ACTIVITY REPORT
Return to: Post Aw ard Adm inistration 312 N 14th St. (0431)
NAME:
Doe, John
DEPARTMENT:
Anything
50009999
ACTIVITY
99999
EMPLOYEE NO:
% OF EFFORT
1. Instruction
3. Public Service
2405200005001(2105200001 )
2405200006001(2105200001 )
2405200003001
2405200006001
09/01/2004 TO 12/31/2004
Principal Investigator
RESPONSIBLE PERSON:
WORK PERIOD
GRANTS AND CONTRACTS OFFICE USE ONLY
COST OBJECT
DESCRIPTION
ACCOUNT
SALARY
BENEFITS
1.
09/01/2004 to 09/30/2004
2. Research
2605200013004
2605200013005
WORK PERIOD FROM:
Director
POSITION:
Example
2.
7.35
2.45
10/01/2004 to 10/31/2004
3.
2.0*
36.0*
3.69
11.07
4. Other Sponsored Activites
11/01/2004 to 11/30/2004
2605200013004 Sponsored Project Title
511100
958.42
2405200003001 Sponsored Project Title
511100
1,443.49
Dept Cost Center Title
511100
1,133.47
215.81
2105200001
Dept Cost Center Title
1,188.95
511100
6,244.37
2605200013004 Sponsored Project Title
511100
958.42
2405200006001 Sponsored Project Title
511100
1,443.49
5.
6. Cooperation Extension Service
6.
7. Patient Care Services
7.
8. Administration
8.
9.
133.82
201.55
2105230001
Dept Cost Center Title
511100
1,133.47
2105200001
Dept Cost Center Title
511100
6,244.37
871.88
2105230001
Dept Cost Center Title
511100
1,133.47
158.26
511100
1,443.49
201.55
511100
6,244.37
871.88
2605200013004 Sponsored Project Title
511100
958.42
133.81
2605200013005 Sponsored Project Title
511100
958.42
133.81
2405200006001 Sponsored Project Title
511100
1,443.49
201.55
2105200001
5. Agricultural Experiment Station
274.85
2105230001
2405200006001 Sponsored Project Title
4. 12/01/2004 to 12/31/2004
182.48
Dept Cost Center Title
158.26
2105200001
Dept Cost Center Title
511100
6,244.37
871.88
2105230001
Dept Cost Center Title
511100
1,133.47
158.26
9. Other Institutional Activities
*Cost Share/Match
100%
Rem arks:
TOTAL EFFORT
I certify that I have direct know ledge of all the effort of this employee for the indicated w ork period. I cerify further that to the best
of my know ledge the effort reasonably reflects the actual effort expended.
Printed Name
Signature
Only individuals having direct know ledge of all an employee's effort may certify effort.
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Example
Date
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UNIVERSITY OF NEBRASKA
PERSONNEL ACTIVITY REPORT
Return to: Post Aw ard Adm inistration 312 N 14th St. (0431)
NAME:
Doe, John
DEPARTMENT:
Anything
50009999
% OF EFFORT
1. Instruction
37.44
3. Public Service
2405200005001(2105200001 )
2405200006001(2105200001 )
2405200003001
2405200006001
WORK PERIOD FROM:
Director
POSITION:
ACTIVITY
2. Research
2605200013004
2605200013005
99999
EMPLOYEE NO:
Example
09/01/2004 TO 12/31/2004
Principal Investigator
RESPONSIBLE PERSON:
WORK PERIOD
GRANTS AND CONTRACTS OFFICE USE ONLY
COST OBJECT
DESCRIPTION
ACCOUNT
SALARY
BENEFITS
1
09/01/2004 to 09/30/2004 2605200013004
Sponsored Project Title
511100
958.42
2405200003001
Sponsored Project Title
511100
1,443.49
2105230001
Dept Cost Center Title
511100
1,133.47
215.81
2105200001
1,188.95
2
7.35
2.45
274.85
Dept Cost Center Title
511100
6,244.37
10/01/2004 to 10/31/2004 2605200013004
Sponsored Project Title
511100
958.42
2405200006001
Sponsored Project Title
511100
1,443.49
2105230001
Dept Cost Center Title
511100
1,133.47
2105200001
Dept Cost Center Title
511100
6,244.37
871.88
11/01/2004 to 11/30/2004 2105230001
Dept Cost Center Title
511100
1,133.47
158.26
2405200006001
Sponsored Project Title
511100
1,443.49
201.55
2105200001
Dept Cost Center Title
511100
6,244.37
871.88
2605200013004
Sponsored Project Title
511100
958.42
133.81
4 12/01/2004 to 12/31/2004 2605200013005
Sponsored Project Title
511100
958.42
133.81
2405200006001
Sponsored Project Title
511100
1,443.49
201.55
2105200001
Dept Cost Center Title
511100
6,244.37
871.88
2105230001
Dept Cost Center Title
511100
1,133.47
158.26
3
2.0*
36.0*
3.69
11.07
4. Other Sponsored Activites
182.48
5. Agricultural Experiment Station
5
6. Cooperation Extension Service
6
7. Patient Care Services
7
8. Administration
8
9
133.82
201.55
158.26
9. Other Institutional Activities
*Cost Share/Match
100%
Rem arks:
TOTAL EFFORT
I certify that I have direct know ledge of all the effort of this employee for the indicated w ork period. I cerify further that to the best
of my know ledge the effort reasonably reflects the actual effort expended.
Printed Name
Signature
Only individuals having direct know ledge of all an employee's effort may certify effort.
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Example
Date
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14
UNIVERSITY OF NEBRASKA
PERSONNEL ACTIVITY REPORT
Return to: Post Aw ard Adm inistration 312 N 14th St. (0431)
NAME:
Doe, John
DEPARTMENT:
Anything
50009999
ACTIVITY
99999
EMPLOYEE NO:
% OF EFFORT
1. Instruction
Principal Investigator
WORK PERIOD
GRANTS AND CONTRACTS OFFICE USE ONLY
COST OBJECT
DESCRIPTION
ACCOUNT
SALARY
BENEFITS
1
2. Research
2
26.4
3. Public Service
02/01/2005 to 02/28/2005
3 03/01/2005 to 03/31/2005
04/01/2005 to 04/30/2005
4. Other Sponsored Activites
2528050018006
01/01/2005 TO 05/31/2005
RESPONSIBLE PERSON:
01/01/2005 to 01/31/2005
2505210059001
WORK PERIOD FROM:
Director
POSITION:
Example
4 05/01/2005 to 05/31/2005
67.0
2528050018005
5. Agricultural Experiment Station
5
6. Cooperation Extension Service
6
7. Patient Care Services
7
8. Administration
8
9
2505210059001 Sponsored Project Title
512100
1,252.20
93.90
2528050018006 Sponsored Project Title
512100
3,181.16
238.57
2610070001001 Sponsored Project Title
512100
2532.27-
188.95-
2610070001001 Sponsored Project Title
512100
159.06
2528050018006 Sponsored Project Title
512100
795.29
2505210059001 Sponsored Project Title
512100
313.05
2505210059001 Sponsored Project Title
512100
313.05
2610070001001 Sponsored Project Title
512100
159.06
11.93
2528050018006 Sponsored Project Title
512100
795.29
59.63
2505210059001 Sponsored Project Title
512100
313.05
23.47
2610070001001 Sponsored Project Title
512100
159.06
11.93
2528050018005 Sponsored Project Title
512100
795.29
59.63
2528050018006 Sponsored Project Title
512100
1,590.58
119.26
2505210059001 Sponsored Project Title
512100
313.05
23.48
2610070001001 Sponsored Project Title
512100
159.06
11.93
2528050018005 Sponsored Project Title
512100
795.29-
59.63-
11.93
59.64
23.48
23.48
9. Other Institutional Activities
*Cost Share/Match
100%
Rem arks:
TOTAL EFFORT
I certify that I have direct know ledge of all the effort of this employee for the indicated w ork period. I cerify further that to the best
of my know ledge the effort reasonably reflects the actual effort expended.
Printed Name
Signature
Only individuals having direct know ledge of all an employee's effort may certify effort.
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Example
Date
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PARs corrections
Remember:
3 Rs
 Revision
 Red ink
 Re-certify
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Questions?
Contact Information:
Shelly Hardies
Project Specialist
Post-Award, 312 N 14th St., Alexander West
City Campus 0431
(402) 472-2247
[email protected]
www.unl.edu/osp/home.html
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