Personnel Activity Reports PARs What are PARs Federal

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 2/15/2022 Personnel Activity Reports (PARs) 2

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. 2/15/2022 Personnel Activity Reports (PARs) 3

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 2/15/2022 Personnel Activity Reports (PARs) 4

Documenting Personal Services (PARs) Level of effort can be certified by: § 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 2/15/2022 Personnel Activity Reports (PARs) 5

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. 2/15/2022 Personnel Activity Reports (PARs) 6

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. 2/15/2022 Personnel Activity Reports (PARs) 7

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 2/15/2022 Personnel Activity Reports (PARs) 8

Consequences of non-compliance Recent audit findings: § South Florida $7. 0 million § Northwestern $5. 5 million § Johns Hopkins $2. 6 million 2/15/2022 Personnel Activity Reports (PARs) 9

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 (*). 26 xxxxxx(21 xxxx) 15%* 2/15/2022 Personnel Activity Reports (PARs) 10

Points to remember § Hatch dollars need a separate % for each project – HATCH 0017054(21 xxxx) - 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%. 2/15/2022 Personnel Activity Reports (PARs) 11

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. 2/15/2022 Personnel Activity Reports (PARs) 12

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PARs corrections Remember: 3 Rs § Revision § Red ink § Re-certify 2/15/2022 Personnel Activity Reports (PARs) 16

Questions? Personnel Activity Reports (PARs)

Contact Information: Shelly Hardies Project Specialist Post-Award, 312 N 14 th St. , Alexander West City Campus 0431 (402) 472 -2247 mhardies 2@unl. edu www. unl. edu/osp/home. html 2/15/2022 Personnel Activity Reports (PARs) 18