Creighton University

Accounting Policies

POLICY TITLE:

Personnel Activity Reporting

POLICY NUMBER:

GNPL 04

DATE ISSUED: 

October 1, 1996

DATE REVISED:

January 2000, October 2006

As a condition of receiving federal funding, institutions must maintain an accurate system for reporting the percentage of time that employees devote to federally sponsored projects. An effort reporting system provides the principal means for certifying that the salaries and wages charged to federally sponsored projects are consistent with the effort contributed. All employees involved in certifying effort must understand that severe penalties and funding disallowances could result from inaccurate, incomplete, or untimely effort reporting.

Creighton University has elected to report effort on sponsored projects via the after the fact activity method as described in OMB Circular A-21, Section J.10.c(2). Under this system the distribution of activities by Creighton University employees paid on government projects will be supported by periodic reports confirming that effort expended on these projects closely approximates the actual salary distribution for the period.

Personnel Activity Reports will be distributed to departments based on pay cycles. They should be reviewed, modified if appropriate, signed by the employee and returned to the Controller's Office on a timely basis.