EFFORT REPORTING
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Why?
 Effort reporting is government mandated. The University must comply with OMB Uniform Guidance2CFR part 200.
What is Effort Reporting?
 Effort reporting is the process by which the University documents the compensated effort expended
on sponsored projects during each effort reporting period. The Personnel Activity Report (PAR) form
documents the proportion of compensated effort devoted to sponsored projects expressed as a
percentage of total University effort regardless of the total number of hours worked during the effort
reporting period.
What is included on personnel activity reports (PAR)?
 If a monthly paid employee is paid on a Sponsored Program or Federal Appropriation during the
semester, all activities they have done during that semester related to base pay must be certified.
 Regular Pay, Summer Pay, and Administrative supplements are examples of pay that are defined as
a part of base pay by the University and therefore are included on the PARs.
 Overloads, Special Merit Pay, Distinguished Faculty Payments and Outside Professional Work
(consulting) are examples of payments that are not considered part of base pay and are not included
on the PARs
Who should sign the PAR?
 The PAR must be signed by the employee or someone having direct knowledge of the work.
 The business offices acts as a liaison to the Faculty/PI, but the employee signing the form should be
the one filling it out.
 Faculty/PIs should sign their own PARs. If they are unavailable, a person with direct knowledge of
their work may sign for them. PIs sign for graduate students.
Helpful Hints and Important Reminders
 Certification must equal 100% per PerNr per Wage Group.
 Helpful to use the PAR effort calculator when ANY of the following conditions exist:
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-A greater than 5% change is needed
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-A grant expires sometime within the PAR period (manual change is needed)
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-Salary Dollars are different in each month
 Something must be written in the Effort % column. Writing the word “SAME” is acceptable if the
effort that is being certified is the same as the existing distribution. Certify in whole percentages
whenever possible.
 When the Costing Office enters the PAR, IT27 for that period will change to match the PAR unless
the difference is less than 5%. Less than 5% changes must be approved by the Costing
Department/Comptroller.
Sponsored vs. Non-sponsored activities Examples
 Review the Sponsored vs. Non-sponsored activities charts
 Proposal writing must be supported by general funds, gift funds, etc. Writing proposals is only
allowable on a sponsored project if it is for the continuation or renewal of that sponsored project.
 Sick Leave and Paid Parental are allowable direct costs that should be prorated on the basis of the
projects or accounts the individual is working on at the time the leave is taken.
Spring 2015-16 Effort reporting timeline
04/30/2016 – PAR period ends
05/09/2016– Business Offices Receive PARs at Training
06/06/2016– Certified PARs are due to the Costing Office
06/07/2016 – Post PAR begins. Explanations and appropriate signatures are required.
Keying of PARs will begin in the Costing Office as soon as PARs are received. Adjustments will
appear after January or February payroll runs, depending on when they are received.
 FYI—Cost Distribution Dates for Spring
January: 01/01-01/31 February: 02/1-02/29 March: 01/1-03/31 April: 04/1-04/30
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Responsibilities
 Principal Investigators/Faculty
 Responsible for understanding the principles of accurate effort reporting.
 Must be aware of the level of effort committed to a sponsor in relation to all other professional
activities included in total effort
 When appropriate, request sponsor approval for changes in committed effort greater than
25%.
 Identify situations where the salary allocated to an award is more than the actual percent of
effort devoted to the award.
 Correct the effort report when inaccuracies exist.
 Certify his/her own form and should certify effort reports of others working on his/her
sponsored project awards.
 Complete the effort report within 30 days from the time that the effort form is made available.
 Certify effort during the period the effort is expended regardless of the period for which salary
is budgeted. For example, academic year faculty receiving summer salary during the summer
months must ensure that the effort was expended during the summer effort reporting period
for which they were funded.
 Business Office Personnel
 Ensure that sponsor imposed salary caps are calculated and appropriate salaries are
recorded properly.
 Assist covered individuals with the completion of effort reports.
 Make any necessary adjustments in cost distribution in accordance with the University’s
Account Management guidelines.
 Ensure that effort reports are completed, certified and submitted.
 Retain supporting documentation related to the salary and effort distributions
 Confirm with individual if certifying 100% effort on Sponsored Projects that not departmental
responsibilities, proposal writing to other sponsors or participation in any other unrelated
activities were performed during the reporting period.
 Sponsored Program Services
 Review University requests for reductions of effort as required by sponsor terms and
conditions
 Costing Office
Notify the community regarding the availability of effort reports for certification
Monitor the effort reporting process.
Respond to questions regarding effort reporting principles and/or process.
Review effort reports for compliance with University policy.
 Retain original effort reports.
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