Creighton University
Accounting Procedures
PROCEDURE TITLE: | Drug Study Pooling | PROCEDURE NUMBER: | GAPR 09 |
|---|---|---|---|
RELATED POLICY STATEMENT(S): | |||
DATE ISSUED: | October 1, 1996 | DATE REVISED: | January 2000, October 2006 |
OVERVIEW
The timely and accurate certification of effort on sponsored projects is federally required and an important part of grants management. In accordance with federal regulations, annual external audits are conducted on the University's effort reporting system. Failure to follow the procedures described places the department and the University at great risk. Adverse audit findings could result in disallowance of sponsored program funds.
REQUIRED FORM(S)
Bi-Weekly Personnel Activity Report (PAR)
Bi-Weekly Control Sheet
PROCESSING STEPS
The PAR coordinator will receive the PARs plus a control sheet listing the employees in their department receiving a PAR. The PARs are sent in conjunction with the Bi-Weekly time sheets. The Payroll system generates a PAR for each individual receiving any portion of his/her salary and wages from Government sponsored research.
The purpose of the control sheet is to assure that all PARs are accounted for, distributed and returned within the time frame allowed for certifying. The PAR coordinator should review the control sheet to determine if all applicable PAR forms for the reporting period have been received. If an employee does not have a PAR generated, the PAR coordinator will prepare a PAR for that individual and give it to them for completion. The PAR coordinator should generate an Employee Action Form (EAP) for the employee if needed.
The PARs are given to each employee to be completed and signed. The PAR Coordinator is responsible for collecting the completed, signed PARs from each employee along with their time sheets. The PAR coordinator should review the completed PARs before returning them to the Controller's Office. Items to check are:
- All reports distributed have been returned.
- All reports are signed and dated (all signatures must be in ink).
- Hours worked equal hours reported on the individuals time sheet.
- Cost Share column sums to 0.
- Note any variances of + or - 5% between % Hours Worked and % Salary Paid. If an employee will continue to work at the level of effort reported, generate an EAF to change the salary distribution.
Attach the control report to the completed PARs and return to the Controller's Office along with the completed time sheets.
The Controller's Office will monitor all effort reported that is + or - 5% of salary paid. At the end of the quarter, if the variance is still + or - 5%, a journal entry will be generated to bring the salary distribution into agreement with the effort reported. A memo will be sent to the PAR coordinator notifying them of the journal entry made. The memo will also ask that an EAF form be processed for any individuals whose effort will continue at the reported level of effort.
Any requests for a salary distribution adjustment must include a revised, completed and signed PAR. This keeps us in compliance with the Public Health Service Grants Policy Statement, Chapter 7, which states that any cost transfers (including salary adjustments) must be supported by documentation that contains the following:
- Certification of the correctness of the new charge.
- Explanation of how the error occurred and how it was discovered.
- Explanations such as "To correct administrative error" or "To transfer to correct project" or "To correct overdraft" are not adequate justifications.
- Transfers of costs from one budget period to the next solely to cover cost overruns is not allowable.
Questions relating to the certification of Personal Activity Reporting should be directed to the Grants and Contracts Financial Analyst located in the Controller's Office.