The Office of Management and Budget Circular A-21 (OMB A-21) 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
- Fundamentals of Effort Reporting, Audits and Recharge Centers