Employee Handbook - Single Item

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Personnel Action Reports (PARs)

Personnel Activity Reports (PARs) are regularly distributed for review/signature. The University is required to verify the effort employees contribute to federally funded projects. Sponsored Programs developed PARs by utilizing current payroll information as a starting point to determine how a person spends his/her time.

The Natural Resources Buisness Center (NRBC) reconcilers calculate percentages, based on the funding sources listed on the right side of the document and documents it under the appropriate category listed on the left side of the document. It is the PI's responsibility to review the calculated amounts listed, change if warranted and then verify by signing the document.

Be reminded that these are auditable documents, so they should reflect the effort of each person being paid on specific projects. If a PAR does not truly reflect the effort of the employee, there is the potential of an audit finding that can result in the expense being unallowable and/or the University being fined.

The NRBC Grants Specialist and Reconcilers are currently coordinating these and are able to answer your questions and provide training.

University's PARs are created for each employee whose:

  1. Salary is paid from federal or federal pass-through funds.
  2. Salary is paid from Hatch, Hatch match, Smith-Lever, or Smith-Lever match funds.
  3. Salary has been offered as match to a grant or contract.

PARs are an after-the fact report that are used by the University to accomplish several things:

  1. Comply with a federal mandate (A-21 circular).
  2. Document faculty and staff effort on projects.
  3. Certify salaries for federal and federal pass-thru funds.
  4. Identify cost share (matching) on grants.
  5. Certify salaries for Hatch, Hatch match, Smith-Lever, Smith-Lever match, and McStennis match funding.

Because these are auditable documents, it is important that you are familiar with what is on them and how to review/complete them.

For additional information see http://research.unl.edu/sp1/docs/PARguidelines.pdf.