Personnel Activity Reports (PARs)

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Personnel Activity Reports (PARs)
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• 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 pass-through WBS
  number (24s, 25s some 26s)
• 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
• employees supervisor
• principal investigator
• if s/he has direct knowledge of all the
  employees 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)
  wont 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.
• Dont include fellowships, professorships and
  work-study when certifying effort.

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• PARs corrections
• Remember
• 3 Rs
• Revision
• Red ink
• Re-certify

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Questions?
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Contact Information

• Shelly Hardies
• Project Specialist
• Post-Award, 312 N 14th St., Alexander West
• City Campus 0431
• [phone]
• mhardies2_at_unl.edu
• www.unl.edu/osp/home.html