Personnel Activity Reports
The why, who, where
and how of PARs.
Why do we have to complete PARs?

The University is reimbursed, by the Federal
Government, for indirect costs associated with
Federal grants, contracts and other
agreements. The University is subject to
Federal guidelines relating to these
reimbursements, specifically the Office of
Management and Budget (OMB) Circular A-21
– Cost Principles for Educational Institutions.
Why do we have to complete PARs?


OMB Circular A-21 (Section J.10) contains
requirements for procedures and documentation
to support the distribution of salaries and wages
charged directly to an award or through
Facilities and Administrative (indirect) activities.
The employee’s salary must follow consistently
applied institutional policies regarding
compensation and be allocated through an
official payroll system that ties with the financial
records of the institution.
Why do we have to complete PARs?



The payroll distribution must reasonably
reflect the activity for which the employee is
compensated.
The method must recognize the principle of
after-the-fact confirmation so that costs
distributed represent actual costs.
The main objective of A-21 is verification that
compensation charged is appropriate to the
activity performed.
Why do we have to complete PARs?


Our verification method is in the form of
Personnel Activity Reports (PARs).
PARs are used to confirm that the distribution
of activity represents a reasonable estimate
of the work performed by the employee
during the period.
Why do we have to complete PARs?


University wide, only 5% of PARs require
adjustments. For the majority of employees,
the review and certification of a PAR is not a
burdensome task.
Violation of effort certification requirements or
committed cost share tracking requirements
have resulted in million dollar fines. (NYU $5 M,
Johns Hopkins $2.6 M, FIU $11.5 M, Univ. of
Alabama/Birmingham $3.4 M)
Who receives a PAR?

The Personnel Activity Reports and Effort
Reporting Policy lists criteria for University
employees subject to personnel activity
reporting.
Who receives a PAR?

In the following situations an employee will
receive a PAR:
1. Employees who have a portion of their
salaries charged directly to a contract,
grant, or sponsored agreement (restricted
accounts, “R”) or cost share account “C”.
Who receives a PAR?

In the following situations an employee will receive a
PAR:
2. Any employee who has a portion of their salary
charged to a major function and a non-major function
(indirect cost activity).
* Major Expenditure Functions
(Instruction, Research, Public Service)
* Indirect Cost Activity – Sponsored Proj.
Admin., Dept. Admin., Academic Support, etc.
Who receives a PAR?

In the following situations an employee will
receive a PAR:
3. Any employee who has any portion of his/her
time charged to more than one indirect cost
activity. (non-major function)
4. Any employee who has 100% of his/her salary
charged to departmental administration. (GJ
accounts)
Where does the information come from
that is listed on the PAR?


The distribution of salary is obtained from the Payroll
Voucher System. When the monthly & academic
payrolls are run, the salary distributions are imported
into the time and effort (PAR) database.
The time and effort (PAR) database accumulates the
total amount paid that employee and calculates the
percent of total salary that has been charged to
individual accounts on the basis of one monthly PAR
for each covered employee. Each PAR accounts for
100% of the activity of that employee for the payroll
period. It is important to note that effort reporting is
in terms of percent not hours.
Where does the information come from
that is listed on the PAR?


Extra compensation is not considered a part
of an employee’s regular salary and is not
included in determining 100% of effort.
(Foundation salary supplements which do
not have an associated EFT are not included
in determining 100% of effort.)
The amount of extra compensation will be
displayed as “not reportable” and is for
informational purposes ONLY.
How do I verify and submit a PAR?


A PAR will be generated for each pay period
for which an employee is paid.
To confirm that the distribution of activity
represents a reasonable estimate of the work
performed by the employee during the
period, each PAR must be reviewed for
accuracy and approved by the employee or
by a responsible official having first-hand
knowledge of the work performed.
How do I verify and submit a PAR?



When PARs are generated, an email
notification will be sent to employee’s
registered email address and to their home
departmental administrator.
The electronic PAR system can be accessed
at https://webapps.ais.uga.edu/PCTE/
You will log on to the electronic PAR system
using your MyID and password.
If the PAR
reflects
accurately the
time expended
on a project
tracked by a
University
account
number, you
will check the
“Check here to
return this
PAR without
any changes”
check box.
Next, you will
click the “Save
and Submit”
button to
transmit the
approved
document to the
Accounting
Department.
How do I verify and submit a PAR?


In those situations where the “Current
Distribution” does not reflect the time actually
expended on a project for the period covered
by the PAR, the employee should print their
PAR, make changes, sign, and give it to the
departmental administrator.
Only departmental administrators will be
allowed to make changes online.
Departmental
Administrators
should click on
the
“Departmental
User Menu”
button.
The departmental
administrators
page will allow you
to display PARs
for departments
you administer.
You can view
PARs by entering
the department
number and
clicking the “Get
Employees” button
or by selecting the
department from
the drop down list.
After choosing the
department, click
on the drop down
box titled “Select an
Employee and Click
Here” to see a
listing of employees
within that
department.
The listing of
employees will be
displayed. Choose
the employee and
click the “List
PARs” button.
Both outstanding
and previously
returned PARs will
be displayed for
that employee.
If you only wish to
see the
outstanding PARs
for an employee,
you can choose
the employee from
the drop down
listing under the
section
“Employees in
selected
department with
outstanding
PARs”.
Departmental
administrators
may also view an
employees PAR
by entering their
social security
number and
clicking the “List
PARs” button.
In those situations
where the “Current
Distribution” does not
reflect the time
actually expended on
a project for the
period covered by
the PAR, you should
enter the actual
percent distribution
of activity in the “new
distribution” column.
The percentages in
the “New
Distribution” column
must total 100%
regardless of the
employee’s budgeted
appointment (EFT).
When you have
entered the new
distribution
percentages,
click the
“Recalculate”
button to see the
new computed
amounts based
on the revised
percentages.
Next, you will
click the “Save
and Submit”
button to transmit
the approved
document to the
Accounting
Department.
If you need to
add an account
to the PAR, click
on the “Add
Account” button.
After clicking the
“Add Account”
button, a drop
down menu will
display. Click on
the arrow next to
“Select a
position/account
number to add to
this PAR”. You
will be allowed to
choose the
available projects
(accounts).
How do I verify and submit a PAR?



The list of available positions/accounts will be only
those established in the Budget Amendment system.
Each account administrator is responsible to ensure
that budgetary action is initiated when necessary to
reflect anticipated long term changes in effort of
personnel.
Detailed budget amendment instructions are
published annually by the Budget Department of the
Finance and Administration Office.
After choosing the
position/account you
wish to add, enter
the new
percentages and
click the
“Recalculate” button
to see the new
computed amounts.
Once all changes
have been made,
click the “Save &
Submit” button to
transmit the
approved document
to the Accounting
Department.
How do I verify and submit a PAR?
If an employee expends time on a project (account number)
that is not in the drop down account list on the PAR:
1) the approver must print out the PAR;
2) enter the applicable account number;
3) write the percent in the “new distribution” column;
4)sign and forward printed PAR to the Accounting
Department.
NOTE: You will still need to submit a personnel and budget
amendment. The Accounting Department will hold the PAR and
enter the changes once the budget documents have been
entered in the Budget system.

How do I verify and submit a PAR?


The Cost Transfer Policy applies to any
changes made on a previously certified PAR.
A “Comments” box will be displayed to allow
for the appropriate written justification.
How do I verify and submit a PAR?



For bi-weekly paid employees, the time sheet
is their PAR.
The certification statement is below the
employee’s signature.
The employee is signifying the hours
reported on the time sheet were the hours of
effort on the account.
How do I verify and submit a PAR?


PARs should be verified and submitted by
the published PAR cutoff date of the month
following the pay period for which the PAR is
applicable.
After the PAR cut off date, the e-PAR system
will be available in read only mode until the
Monday following month-end cutoff.
How do I verify and submit a PAR?

A balancing, editing and posting process
takes place each month after the PAR cutoff
date. A special journal entry generated by
the system will adjust the original accounts
charged to the proper accounts based on the
percentages shown on the adjusted PAR.
How do I verify and submit a PAR?

Entries made as a result of changes in the
percent distribution of activity shown on the
executed PAR will use a unique object code
for both the debit and the credit. In other
words, any change in the distribution of
activity resulting from information shown on
the PAR will be identified in the accounting
system by a unique object code.
How do I verify and submit a PAR?

The unique object codes used for the PAR
adjustment JVs are:
* Monthly: 51110 (regular payroll) = 51111
(Monthly Time/Effort Payroll)
* Academic: 51112 (regular payroll) = 51113
(Academic Time/Effort Payroll)
To get the total monthly or academic payroll
charges on an account, net the 2 object codes
together.
How do I verify and submit a PAR?



The Account Status report will have a
reference of T/Emmdd (T/E0922 for Sept. 22)
for the adjustment JV.
Staff benefit charges will be transferred
to/from accounts as the salary distribution
was changed.
No PAR changes = No JV
PAR Reports


Departmental Administrators will continue to
receive printed copies of the Variance
Reconciliation Report monthly.
This report reflects the PAR adjustments
made for the month. The variance amounts
should tie to the adjustment amounts on the
status report.
Departmental
Administrators
will also be
able to print a
variance
reconciliation
report and a
detail change
history report
from the
Departmental
Administrators
page.
Automatic PAR Adjustments

If adjustments are made in payroll, to a pay
period with an existing certified (returned)
PAR, a system generated time and effort JV
adjustment will be made to reflect the
percentage distribution on the PAR. In
addition, a new PAR will be generated for
that pay period.
Automatic PAR Adjustments


For example, a PAR has been certified for the PPE
7/31/05. This PAR reflects 100% effort on a
restricted account. In September, the employee
receives back pay for the 7/31/05 pay period and it is
charged to a state account. The PAR system will
automatically generate a time and effort adjustment
to move the additional pay off of the state account
and place those earnings on the restricted account
to be in line with the PAR percentages. (100% on the
restricted account.)
A new PAR will be generated for the 7/31/05 pay
period which will reflect the new total paid amount.
PAR Adjustments & Budgets

Under the following conditions, budget amendments
for adjustments between 102xGRdddppp to
1021CRdddppp will be done automatically:
–
–
–
–
–
Has to be between same department number
Can have multiple CR accounts
Only one 102xGR account
No other adjustments on the PAR
No adjustment made if 102xGR account will go negative
PARs and Committed Cost Share
Example of committed cost sharing and how it should be tracked:
PI stated in proposal narrative that they would spend 10% of their time on
project. PI’s monthly academic salary is $7,000.
Type of Account
Cost Share Not Tracked
Cost Share Tracked
(PAR not issued)
(PAR required)
Percent
Effort
Salary
Percent
Effort
Salary
Instruction (1011GH) - state
25%
1,750
25%
1,750
Dept. research (1025GR) - state
75%
5,250
65%
4,550
10%
700
100%
7,000
Cost Share (1021CR) - state
100%
7,000
PARs and Committed Cost Share
Alternative:
PI stated in proposal narrative that they would spend 10% of their time on
project and asks sponsor to fund this effort. PI’s monthly academic salary is
$7,000.
PAR not issued
Type of Account
Percent
Effort
PAR required
Salary
Percent
Effort
Salary
Instruction (1011GH) - state
25%
1,750
25%
1,750
Dept. research (1025GR) - state
75%
5,250
65%
4,550
10%
700
100%
7,000
Sponsored research (1021RR) - grant
100%
7,000
PAR Questions??