TWU employees that devote effort to federally sponsored projects and sponsored
projects that require contribution (cost share/matching funds) of personnel time
are required to document the distribution of their total effort at the
University. The TWU Time and Effort reporting system will comply with OMB
Circular A-21, “Cost Principles for Educational Institutions,” or any other
federal regulations which set forth the rules governing the eligibility and
calculation of costs in support of sponsored research or projects. As authorized
by OMB Circular A-21, Section J.10.c (2), the TWU effort reporting system
utilizes Personnel Activity Reports (PARs) as official documentation of
after-the-fact certification of the percentage of effort directly devoted to
sponsored projects.
PARs will be incorporated
into TWU official records, will reasonably reflect the activities for which
employees are compensated, and will encompass both sponsored activities and all
other activities on an integrated basis. In order to confirm that distribution
of activity represents a reasonable estimate of the work performed by the
employee during specified periods, PARs will contain the signature of the
Principal Investigator (PI). PARs will also contain either
the signature of the employee or of a person having
direct knowledge of the work, confirming that the record of activities allocable
is appropriate. PIs are responsible for the accuracy and timely
submission of PARs to the Office of Research and Sponsored Programs.
The Office of
Research and Sponsored Programs (ORSP) is responsible for administering the Time
and Effort Reporting System and is authorized to update and modify
procedures and documents as necessary to comply
with federal, state and University regulations. ORSP is also responsible for
ensuring that TWU personnel are kept current on PAR procedures and requirements.
TWU
recognizes that teaching, research, service, and
administration are inextricably intermingled, making precise assessment of
personnel costs challenging. TWU requires due diligence in the certification of
time and effort on all sponsored projects specified in this policy.
