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Personnel
Activity Reporting System
I. General
and Background Information:
Federal Circular
A-21, issued by the U.S. Office of Management and Budget, sets forth
the principles that determine allowable costs for work performed by
colleges and universities under contracts, grants, and other forms
of sponsored agreements. These
principles govern the charges that may be made to sponsored agreements,
financial administration of sponsored agreements, and the documentation
that must be maintained for Federal audit of allowable costs.
Contracts and
grants at Western Carolina University are administered in accordance
with the provisions of Circular A-21.
II. Effort
Documentation System Required Under OMB Circular A-21:
Circular A-21,
as revised October 27, 1998, stipulates that, when personnel costs
are charged to a sponsored agreement or contributed as cost-sharing,
they must be supported by a report of personnel activity which verifies
(a) that the costs charged
are actual, (b) that the work was performed, and (c) that the distribution
of activity represents a reasonable estimate of work performed. The
principal features of the personnel activity reporting system at Western
Carolina University are these:
1. The Personnel
Activity Report substantiates that effort pledged to a sponsored
agreement was rendered. Direct charges to a sponsored agreement
for salaries, wages, and fringe benefits will be made initially
through the payroll procedure and verified in the after-the-fact
report of activity. University cost-sharing in sponsored agreements
must also be documented in the activity report but is not reflected
in the payroll.
2. Each employee
who is paid wholly or in part from a sponsored agreement or whose
effort is pledged for cost-sharing in a sponsored agreement will
report a distribution of activity that accounts for 100% of the
activities covered by his/her normal compensation. The percent of
effort associated with each sponsored agreement, each cost-sharing
commitment, and other University duties must be separately identified
by account name and number.
3. Professional
and professorial employees engaged in sponsored agreements must
complete activity reports on a minimum schedule of once each academic
term. Other employees engaged in sponsored agreements must complete
an activity report on a minimum schedule of once each month.
III. The Personnel
Activity Reporting System for Western Carolina University is as
follows:
1. The Activity
Report form will be distributed to each affected employee by the
Grants Accounting Section of the University Controller's office.
When issued, the report form will reflect percentages of effort
budgeted for one or more sponsored agreements and for other University
duties.
2. The Activity
Report form is to be reviewed by the employee, revised if necessary,
signed by the employee, and endorsed by the accountable officer
for each sponsored activity.
3. For EPA
personnel, reports will be made at the end of each semester and
at the end of Summer School; for SPA personnel, reports will be
made monthly.
4. The completed
Activity Reports will be returned to and maintained by the Grants
Accounting Section of the University Controller's office.
5. The percentage
of an employee's effort that is pledged to a sponsored agreement
and the percentage of his compensation charged to that agreement
must not be significantly dissimilar. The guidelines to be followed
in establishing equivalency between percentage of effort and salary
are set forth in a document titled "Salary Determinations Pertinent
to Grant and Contract Activities and Projects." This document
is available in the Office of Academic Affairs and the Grants Accounting
Section of the Controller's Office.
Formerly Executive
Memorandum 83-65
Initially approved February 15, 1983
Revised January 22, 2001
Administering office: Controller's Office
Posted
January 22, 2001
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