Creighton University

Accounting Procedures

PROCEDURE TITLE:

Bi-Weekly Personnel Activity Reporting

PROCEDURE NUMBER:

GAPR 09

RELATED POLICY STATEMENT(S):

GNPL 04

DATE ISSUED: 

October 1996

DATE REVISED:

Jan 2000, Oct 2006, June 2009

OVERVIEW

The timely and accurate certification of effort on sponsored projects is federally required and an important part of grants management.  In accordance with federal regulations, annual external audits are conducted on the University's effort reporting system.  Failure to follow the procedures described places the department and the University at great risk.  Adverse audit findings could result in disallowance of sponsored program funds.

REQUIRED FORM(S)
  • Bi-Weekly Personnel Activity Report (PAR)
  • Bi-Weekly Control Sheet
PROCESSING STEPS

The PAR Coordinator will receive the PARs plus a control sheet listing the employees in their department receiving a PAR.  The Payroll system generates a PAR for each individual receiving any portion of his/her salary and wages from Government sponsored research.

The purpose of the control sheet is to assure that all PARs are accounted for, distributed and returned within the timeframe allowed for certifying. The PAR Coordinator should review the control sheet to determine if all applicable PAR forms for the reporting period have been received.  If an employee does not have a PAR generated, the PAR Coordinator will prepare a PAR for that individual and give it to them for completion. The PAR Coordinator should generate an EAF for the employee if needed.

The PARs are given to each employee to be completed and signed. The PAR Coordinator is responsible for collecting the completed, signed PARs from each employee.  The PAR Coordinator should review the completed PARs before returning them to the Controller's Office.  Items to check are:

  • All reports distributed have been returned.
  • All reports are signed and dated (all signatures must be in ink).
  • Hours worked equal hours reported on the individual's time sheet.
  • Cost Share Hours column sums to 0.
  • Note any variances greater than 5% between % Hours Worked and % Paid. If an employee will continue to work at the new level of effort reported, generate an EAF to change the salary distribution for future pay periods and prepare a journal entry to correct the current pay period.  If the variance only relates to the current pay period, prepare a journal entry to correct the current pay period.

Attach the control report to the completed PARs and return to the Controller's Office.

Any requests for a salary distribution adjustment must include a revised, completed and signed PAR. This keeps us in compliance with the Public Health Service Grants Policy Statement, Chapter 7, which states that any cost transfers (including salary adjustments) must be supported by documentation that contains the following:

  • Certification of the correctness of the new charge. 
  • Explanation of how the error occurred and how it was discovered.
  • Explanations such as "To correct administrative error" or "To transfer to correct project" or "To correct overdraft" are not adequate justifications.
  • Transfers of costs from one budget period to the next solely to cover cost overruns are not allowable.

Questions relating to the certification of Personnel Activity Reporting should be directed to the Grants and Contracts Staff Accountant located in the Controller's Office.