Personnel Activity Reports (PARs) meet Federal time and effort reporting requirements.
Monthly PAR forms need to be completed for all time spent on Federal or Federal pass-through projects.
This includes both the payroll charged to the project and the cost share Cost Object(s). Monthly PAR forms are sent to applicable Project Directors for each individual who is paid from a federally funded WBS Element or cost share Cost Object.
The PAR forms show the percentage of payroll paid from the indicated WBS Elements or Cost Centers for the indicated time period. Asterisk percentages for WBS Elements followed by a Cost Object indicate cost share percentages. PAR forms should be reviewed, completed, and signed by individuals having direct knowledge of the employee’s effort.
Personnel Activity Reporting Policy
Verify the Percentages
Verify that the percentages agree with the percentage of the individual’s effort worked on the project (indicated by the WBS Element) for the indicated time period.
Changing Percentages
Make any necessary changes to the percentages and indicate the reason for the change in the Remarks section of the form. Changes are necessary for salary transfers via a Payroll Expense Transfer because these transfers do not go through the payroll system.
If you need to make a percentage correction because the person was paid more than the effort worked directly on a project, you need to correct the corresponding payroll via a Personnel Action or Payroll Expense Transfer, as appropriate.
No subsequent Personnel Actions or Payroll Expense Transfers should be processed for the indicated work period, without first changing the percentage on the PAR. Because faculty members are paid twelve months for nine months of work, adjustments need to be made to the summer PAR forms to reflect the actual effort worked.
Ensure Percentages Total 100%
Complete the remaining percentages for appropriate categories on the form, so that the total percentages add to 100%. The PAR form indicates the percentage of whatever time was worked. It does not indicate FTE.
Remember to Sign the PARs Form
Sign the PARs form(s) and return them to Grants Accounting by the due date. The person signing the form, certifies as follows: “I have direct knowledge of all the effort of this employee for the indicated work period. I certify further that to the best of my knowledge the effort reasonably reflects the actual effort expended.”