Award Management

9.6 Effort Reporting

The Office of Management and Budget Uniform Guidance contains rules and procedures for the substantiation and documentation of direct costs charged to federal grants and contracts. To comply with these requirements, the University has established a Personnel Activity Report (PAR) system, which consists of after-the-fact effort reports for all exempt employees who expend effort on sponsored projects. Also employees compensated from ORG/IDs and state appropriations associated with grants and contracts are sent PARs. Each quarter the PAR must be completed showing the percentage effort expended in fulfilling the obligations of the employee's University appointment including the percentage distribution to each sponsored project. If a change in effort is made, a reallocation of earnings, benefits and taxes, along with associated F&A costs, is made.

• Mandatory Effort Reporting (PAR) Training

Go to Section 9.7 >>

1. Post-Award Administration
   1. Role of PI in Post-Award Administration
   2. Role of PI in Subrecipient Monitoring
2. Financial Management
   1. Financial Management Reports
3. Summary of Revenue & Expenses
4. Detail Transactions Report
   1. Open Encumbrances Report
   2. Balance Sheet
5. Post-Award Changes & Approvals
   1. Changes Requiring Prior Approval
      1. Re-budgeting
      2. Additional Compensation
      3. Changes in Objectives or Scope
      4. Absence or Change of Key Personnel
      5. Foreign Travel
      6. New-Subcontracts/Sub-Agreements
      7. No-Cost Extensions
      8. Carry Forward
      9. Relocation or Transfer
6. Effort Reporting
7. Other Financial Management Issues
   1. Overspent Projects
   2. Underspent Projects
8. Reporting Responsibility
   1. Interim Progress Reports
   2. Project Close-Out
      1. Final Technical Report and Other Deliverables
      2. Final Financial Report
      3. Final Inventory Report and Title to Property
      4. Patent and Invention Report
   3. Late Reports or Non-Reporting
      1. Government Agency Policies
      2. University Policies
9. Records Retention
   1. University Ownership and Responsibilities
   2. Principal Investigators Responsibilities
   3. Duration of Retention of Data
   4. Access to Records
   5. Transfer of Data or Records When a Researcher Leaves the University