EFFORT CERTIFICATION AND THE PERSONNEL ACTIVITY REPORT WHY

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 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 $______ 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.