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2:061 Time and Effort Reporting for Grant-sponsored Activities

 

Austin Peay State
University
Time and Effort Reporting for Grant-sponsored Activities


POLICIES
Issued:  March 25, 2017

Responsible Official:  Provost and Vice President for Academic Affairs

Responsible Office:  Office of Research and Sponsored Programs
 

 


Policy Statement


The Office of Research and Sponsored Programs is responsible for distributing, collecting, reviewing, and maintaining the official file of time and effort reports in compliance with the Office of Management and Budget’s Uniform Guidance. The reports confirm, on a best-judgment basis, the percentage distribution of effort for the period reported and serve to substantiate salary and wage charges to grants and contracts.


Purpose


This policy provides a general guidance for the time and effort reporting of personnel directly paid from sponsored grants and contracts which is a process mandated by the federal government to verify that direct labor charges to sponsored agreements are reasonable and reflect actual work performed.


Definitions


Time and Effort
Reporting of
Extramural Funds
The reporting and certification of a Personnel Activity Report (PAR) which is designed to substantiate effort directly charged to sponsored projects as required by the Uniform Guidance (OMB).


Procedures


 
  • All personnel paid directly in whole, or in part from grants and contracts (including federal flow-through subcontracts that the campus receives as second-tier contractor of the federal agency), are required to review, correct, and certify PAR forms on a regular basis.
  • A PAR form is required bi-annually for all sponsored project supported employees (faculty, staff, and students).
  • In all situations, it is the policy of the University that all employees work maximally at 100% capacity and not to exceed 100% by virtue of combining efforts and/or responsibilities from multiple sources; 100% effort is most often considered equal to a 37.5-hour workweek or 15 workload credits (WLC) per fall/spring semester or 10.66 WLC for summer semester. For example, it is deemed acceptable for an employee to spend 50% effort fulfilling University-responsibilities and 50% effort fulfilling responsibilities supporting a grant which when combined is cumulatively 100% total effort. Unacceptable behavior would be any combination of efforts that exceed 100% total effort. It is the responsibility of all University employees to ensure that efforts do not exceed 100%.
  • For faculty and academic employees, a PAR form must be signed by either the employee of other responsible academic official (i.e., department chair, dean, etc.) who has direct knowledge of the work performed. Non-academic employees are not authorized to certify PAR forms for faculty or academic employees.
  • For non-academic employees, a PAR form must be certified by either the employee or other responsible administrative official (i.e., department manager, grant-recipient, or supervisor).
  • If the certified PAR form indicates changes of percent of effort which result in a significant change (significant changes are defined as changes that are more than 5% of an individual’s total activities for which [s]he is compensated) of effort in the sponsored projects, a payroll cost transfer is required to accompany the PAR form to correct the payroll expenditures charged to the affected project; the devoted time cannot exceed the total efforts (100%) expended while working at the University.
  • Exceptions to this policy may occur with the written approval of the President, or designee, and filed with ORSP.

Revision Dates


APSU Policy 2:061 (previously 7:008) – Rev.: March 25, 2017
APSU Policy 2:061 – Rev.: May 8, 2014
APSU Policy 2:061 – Issued: August 5, 2011


Subject Areas:

Academic Finance General Human
Resources 
Information
Technology 
Student
Affairs 
X          

 


Approved


President: signature on file