Transcript EFFORT CERTIFICATION AND THE PERSONAL ACTIVITY REPORT

EFFORT CERTIFICATION
AND THE PERSONNEL
ACTIVITY REPORT
WHY AND HOW
Why Effort Certifications
• The Federal Government requires signed
documentation for faculty salary costs
charged to sponsored agreements and for
contributed cost sharing.
Why Effort Certifications
• The Federal Office of Management &
Budget (OMB) Circular A-21, “Cost
Principals for Educational Institutions” is
where the requirement is found.
OMB Circular A-21
• Section J of OMB Circular A-21 provides
guidance in allowable costs for grants and
contracts. Included in this section is a
discussion of allowable compensation for
personal services charged to an agreement.
• This is where we find the requirement for
what is often called Effort Certifications.
After-the-Fact Activity Records
• The Personnel Activity Report (PAR)
reflects an after-the-fact reporting of faculty
activities.
After-the-Fact Activity Reporting
• By signing the form we are certifying that
the effort we expended is reasonably
reflected in the accounts from which we
were paid.
After-the-Fact Activity Reporting
• We recognize that the Personnel Activity
Reports contain your best estimate of how
your time was used. A reasonable degree of
tolerance is appropriate. If, however, the
payroll does not reasonably reflect how
your effort was expended, payroll cost
transfers are required.
Personnel Activity Reports
• The Grant & Contract Office is the
custodian for completed Personnel Activity
Reports (PAR).
• The PARs are produced by G&C three
times per year, July, September, & January.
• These correspond with Spring Semester,
Summer Session, and Fall Semester.
Personnel Activity Reports
• For Classified Staff paid from a “K”
account, a PAR is required quarterly.
• A PAR is produced for all university
personnel who are paid directly from a
sponsored agreement, have pledged cost
sharing to a sponsored agreement, or are in
a position classified as faculty.
Personnel Activity Reports
• Postdoctoral students, as well as graduate
students, also receive a PAR, and especially
if they are working on a grant or contract.
Personnel Activity Reports
• It is important for department personnel to
notify Grants & Contracts of individuals
who are new to the university and/or fill
positions which directly support grant or
contract activity.
Personnel Activity Reports
• The PAR looks something like this:
•
•
University of Idaho
PERSONAL ACTIVITY REPORT
xxxx
____________
NAME ______________
Reporting Period: ___________________ to:_________________
ORGN
SALARY
FUND
PERCENT
FRINGD
FM
TO
ORGN
ORGN
Cost Share (enter ORGN & Percent) _______ _____
_______ _____
_______ _____
I confirm etc, etc.
____________________________
INST
RES
PS
ADM
SS
COM
nwrpart
Date
VNUMB
Indicator:
Ave Hours Per Week:______
CD
PD
TOTAL %
%
_______
_______
_______
Total $___________
Total $___________
Total $___________
I confirm etc, etc.
_________________________________
Personnel Activity Reports
• Information from the payroll system is printed
under, ORGN, FUND, PERCENT, SALARY, and
FRINGE when the form is printed.
• The individual signing the form is to fill in the
percentage of effort expended in the activities
noted such as, Instruction, Research, Public
Service, Administration, Student Services,
Committees, Course Development, and
Professional Development.
Personnel Activity Reports
• Instructions for completing the PAR are
printed on the back. This includes a
description of what activities should be
considered Instruction, Research, etc.
COST SHARING
• The PAR is also used to record cost sharing
contributed from personal effort.
• The from ORGN (FM) will be one of the
ORGNs (budgets) listed in the center of the
form.
• The to ORGN is the budget you will fill in.
QUESTIONS?
?
WRAP UP
• The information provided by the PARs is used:
– In the audit process to verify compliance with OMB
requirements and effort committed in the proposal.
– To certify that the faculty have performed the work for
which they are paid.
– To calculate the faculty effort included in the F&A rate
proposal
– To complete the final financial report to the sponsor.