The Personnel Activity Report (PAR) is an electronically generated turn-around document for each employee who meets the criteria previously outlined. An email notification will be sent to each employee’s registered email address and to their home departmental administrator. The certifier must be either the employee or a responsible official having first-hand knowledge of the work performed. A PAR will be generated for each pay period for which an employee is paid. The PAR must account for 100% of an employee's activity for which he/she is compensated and which is required in fulfillment of the employee's obligation to the institution.

If the PAR reflects accurately the time expended on a project tracked by University account number, the approver should check the "Check here to return this PAR without any changes" box. Click "Save and Submit" button to transmit the approved document to the Accounting Department.

In those situations where the "current distribution" does not reflect the time actually expended on a project for the period covered by the PAR, the certifier must enter the actual percent distribution of activity in the "new distribution" column for the period covered by the PAR. The percentages shown in the "new distribution" column must total 100% regardless of the employee’s budgeted appointment (EFT). The certifier must signify his/her signature as approving the PAR by clicking the "Save and Submit" button. The certifier may have to click on the "Add Account" button to see the available projects (accounts) to change the employee’s distribution .

The PAR is forwarded to the Accounting Department no later than the published PAR cutoff date of the month following the pay period for which the PAR is applicable. If an employee expends time on a project (account number) that is not in the drop down account list on the PAR:

•the approver must print out the PAR;

•enter the applicable account number;

•enter the percent in the "new distribution" column; and

•forward printed PAR to the Accounting Department. Description of After-the-Fact Certification Procedures - Professional and Professorial Employees (Personnel Paid Monthly)

According to the criteria outlined earlier, a computer system will produce PARs from information input from the payroll voucher. In order to generate the PAR--which will show payroll distribution percentages--the amount(s) shown on the monthly payroll voucher(s) will be accumulated on an individual employee basis. For example, an employee may have time charged through the payroll system to more than one account and, therefore, have his/her name on more than one payroll voucher. The time and effort database accumulates the total amount paid that employee and calculates the percent of total salary that has been charged to individual accounts on the basis of one monthly PAR for each covered employee. Each PAR accounts for 100 percent of the activity of that employee for that payroll period. It is important to note that effort reporting is in terms of percent and not hours.

Extra compensation is not considered a part of an employee's regular contractual salary and, therefore, is not included in determining 100 percent of effort. Likewise, foundation salary supplements which do not have an associated EFT are not included in determining 100 percent of effort.

A PAR will be a turn-around document generated for each employee who meets the criteria previously outlined. An email notification will be sent to the employee's registered email address and to their home departmental administrator. It is the responsibility of the employee (or certifier, if other than the employee) to identify and properly report effort expended.

A balancing and editing procedure will be completed for the PARs returned to the Accounting Department. A special journal entry generated by the system will then adjust the original accounts charged to the proper accounts in the percentage amounts shown on the adjusted PAR. Adjustment to Financial Records - Professional and Professorial Employees (Personnel Paid Monthly)

Entries made as a result of changes in the percent distribution of activity shown on the executed PAR will use a unique object code for both the debit and the credit. In other words, any change in the distribution of activity resulting from information shown on the PAR will be identified in the accounting system by a unique object code. This unique object code will be considered as a part of the regular monthly payroll object code for financial reporting purposes.

At the end of each monthly cycle of processing PAR adjustments, a cumulative variance report will be generated. The variance report will be by account, detailed by employee, indicating all changes made as a result of changes in distribution of activity submitted on PARs. This variance report will be sent to appropriate University personnel.

Charges for staff benefits will be transferred to/from accounts as necessary to reflect such charges to the same account/funding source as the personal services.

Each account administrator is responsible to ensure that budgetary action is initiated when necessary to reflect anticipated long term changes in effort of personnel. The effort as reported on the PAR does update the distribution of personal services from that distribution made by the payroll system (if a change is noted on the PAR). The account administrator is also responsible to make a determination as to the need for budgetary action in those situations where distribution of personal services charges has been changed based on a PAR. For example, budgetary action is not required if the effort of the individual employee over several reporting periods is expected to be expended in the same fashion as the current budget distribution. (It is necessary, though, to keep in mind the effects on unrestricted funding i.e. state funds at the end of each fiscal year.)

Detailed budget amendment instructions are published annually by the Budget Department of the Finance and Administration Office. Description of After-the-Fact Certification Procedures - Other Than Professional and Professorial Employees (Personnel Paid Bi-Weekly)

The following procedure will be employed by the University of Georgia in order to satisfy the requirements of OMB Circular A-21 with regard to personal services costs for employees other than professional and professorial, i.e., personnel paid biweekly. The University of Georgia currently uses a time sheet and payroll voucher as a basis for initiating payment to individual employees in this category. The employee and his/her immediate supervisor are required to sign the employee's time sheet which indicates, after the fact, the hours worked by the employee. An employee has a separate time sheet for each separate account/project on which he/she performed service (similarly, the employee's name will appear on the payroll voucher of each separate account/project on which he/she is employed or for which he/she performs service.) A payroll register is prepared at the time that a bi-weekly paid employee's payroll check is prepared. This payroll register shows, by each employee, the account number and the paid compensation. Since after-the-fact documents are input for payroll distribution purposes, the payroll register, which is by account number, makes a full display of 100 percent of the activity for each employee paid bi-weekly. Payroll register sequence is alphabetical by employee for each pay period. The time sheet is executed (signed) after services are performed (at the end of the two-week work period) and includes the hours worked each day for each account/project. The hours recorded on the time sheet are transferred to the payroll voucher, which is sent to the Payroll Department for payroll check preparation. Time sheets are retained at the employing department. The University of Georgia includes a certification statement immediately preceding the employee's signature on the time sheet. The certification statement reads as follows: Total hours were worked as indicated.

The certification states that the hours worked on the particular account/project are presented by the time sheet i.e., the employee is signifying that the hours reported on a time sheet were hours of effort actually expended on the account/project. If an employee expends effort on an account or project for which no time sheet has been received, he/she should request a blank time sheet from his/her departmental payroll representative. Blank time sheets are available on the web.

The certification statement will satisfy the requirements of OMB Circular A-21 in the case of personnel paid bi-weekly. The time sheet will become a Personnel Activity Report for these employees. Monitoring and Review

The Accounting Department will monitor the system to ensure that all personnel activity reports are returned routinely and timely. The University's Internal Audit Division, during routine audits, will ensure that departmental personnel understand the policies and procedures that support the completion of the PAR and will bi-annually review and evaluate the overall PAR system's effectiveness and compliance with Federal regulations.