1. Effort reporting - seemless
for Business Offices

2. Effort reporting policy
BPARS 100 – Introduction to Effort Certification
BPARS 100 is an online course which was a prerequisite to this session.
If you have not completed BPARS 100, please visit the registration page to enroll.

3. agenda PAR Process Flow Effort Reporting Delegates View/Edit PAR
Submit PAR
Late or Revised PARs
Deadlines
Resources
Mention JV’s will be required for any non-PAR corrections prior to 1/1/19.

4. objectives
Upon completion of this course, participants will be able to:
Access and make changes to PARs.
Add delegates to a PAR.
Identify resources for the effort reporting process and SEEMLESS.

5. Intro to effort reporting

6. Effort reporting basics
Effort Reporting is the process by which Purdue University documents the compensated effort expended on Sponsored Projects and Federal Appropriations during each reporting period.
Effort Certification is verification by the individual completing the Personnel Activity Report (PAR) that the distribution of charges reflects a reasonable estimate of the work performed during the given Effort Reporting Period and that the percentage of Total University Effort expended on each Sponsored Project and Federal Appropriation during the reporting period meets or exceeds the percentage of salary allocated to the project.
All monthly staff who have effort on a sponsored program or federal appropriation during the semester must complete a personnel activity report.

7. Effort reporting basics
Effort certification is based on the percent of effort and not salary, asking what percentage of effort did the staff member spend on the sponsored project?
The Effort Reporting Period is to be closed within 60 days after the end of the reporting period in order to satisfy federal reporting requirements. PARs not certified within the timeframe are subject to an escalation process.
Purdue’s Effort Reporting Policy formalizes practices that are already in place for reporting effort expended on sponsored projects.
The Managerial Accounting Department organizes our effort certification and ensures compliance.

8. Specific Effort Reporting Criteria – UG 2 CFR 200.430.I
Supported by a system of internal controls that provides reasonable assurance that the time being charged to grants is accurate, allowable, and properly allocated. 
Incorporated into the official records of the non-Federal entity.
Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities (for IHE, this per the IHE's definition of IBS);
Encompass both federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity's written policy;
Comply with the established accounting policies and practices of the non-Federal entity (See paragraph (h)(1)(ii) above for treatment of incidental work for IHEs.); and
Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.
Because practices vary as to the activity constituting a full workload (for IHEs, IBS), records may reflect categories of activities expressed as a percentage distribution of total activities.
It is recognized that teaching, research, service, and administration are often inextricably intermingled in an academic setting. When recording salaries and wages charged to Federal awards for IHEs, a precise assessment of factors that contribute to costs is therefore not always feasible, nor is it expected.

9. Specific Effort Reporting Criteria – UG 2 CFR 200.430.I
Supported by a system of internal controls that provides reasonable assurance that the time being charged to grants is accurate, allowable, and properly allocated. 
Incorporated into the official records of the non-Federal entity.
Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities (for IHE, this per the IHE's definition of IBS);
Encompass both federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity's written policy;
Comply with the established accounting policies and practices of the non-Federal entity (See paragraph (h)(1)(ii) above for treatment of incidental work for IHEs.); and
Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.
Because practices vary as to the activity constituting a full workload (for IHEs, IBS), records may reflect categories of activities expressed as a percentage distribution of total activities.
It is recognized that teaching, research, service, and administration are often inextricably intermingled in an academic setting. When recording salaries and wages charged to Federal awards for IHEs, a precise assessment of factors that contribute to costs is therefore not always feasible, nor is it expected.

10. Phase 2 changes
Access to SEEMLESS will be determined by the user’s roles from the HCM system
Business Office roles would be assigned to users with Z_PU_ECP_ACCT_MNGMT or Z_PU_ECP_BUDGET in conjunction with fiscal approver roles
Grant Dates
• Sponsored Program Grants: Display: Grant Valid From - Grant Valid To Validation of Cost Distribution Logic: Budget Valid from - Grant Valid To Example: Grant Validity: 7/1/18 - 6/30/20
Budget Validity: 4/1/18 - 6/30/21 (90 day pre-award, 1 year closeout period) Display will be 7/1/18 - 6/30/20. Cost distribution validation logic will be 4/1/18 - 6/30/20

11. Par review & submission process
Execute ZPAR program in SAP
Costing / Central Office
Loads PARs for selected period
SEEMLESS
Review Delegates for Staff/Student PARs
Review Available Accounts
View and Edit Effort Distribution
Business Office
View and Edit PAR for Self
View and Edit PAR for others on sponsored project
Send Edited PAR to Business Office
Certify PAR
Submit Certified PAR to Costing
Faculty / PI
Review any PAR changes from the PI
Submit any changes made after PI certification back to PI
Review Certified PAR
Approve PAR (Sends to SAP)
Reject PAR (sends back to Business Office)
PAR posts
Cost distribution is posted to appropriate accounts
SAP
PAR Status:
Central Office Review
PAR Status:
Certified
PAR Status: Open
No Changes
PAR Status:
Business Review
Changes
PAR Status: Faculty Verification
PAR Status: Faculty Verification
PAR Status:
Central Office Review

12. Faculty Steps

13. Faculty steps
Business Office will have the opportunity to review PARs before faculty access their PARs
Faculty will access their PARs, and those of the individuals who they will certify.
Changes can be made, but they will route to the Business Office for review before the certification can be completed.
If there are no changes, the PI/Faculty can certify and PAR will route to Central Office for processing (the Business Office will receive the PAR in Business Review Status if they previously have not reviewed or made changes)
For more detailed instructions, see the View and Edit PAR – Faculty QRG.
An Effort Reporting Cheat Sheet has also been created for Faculty as a one page reference document.
A video simulation of their process is also available: Effort Reporting in SEEMLESS for Faculty

14. Reviewing the par

15. Reviewing the par Account Management
Accounts that are not loaded and available in SEEMLESS should be loaded by the Business Office prior to releasing the PARs for PI review.
For detailed instructions, see the Fund Account Management – Business Office QRG.
Each PAR should be reviewed for distribution of effort.
Changes should be made before releasing the PAR to faculty.
For detailed instructions, see the View and Edit PAR – Business Office QRG.
If the PI/Faculty member makes changes to the PAR, it will route back to the Business Office for an additional review, and then must go back to the PI/Faculty for certification.
If the PI/Faculty member does not make any changes and certifies the PAR, it will route to the Costing Office for posting.

16. Pre-Review & Managing Delegates

17. Maintaining delegates
The person certifying the par should be the person who performed the work. PI’s must certify their own PAR.
By certifying, the PI acknowledges the distribution of reported effort is correct.
PI’s certify PARs for graduate students.
The PI in this relationship is called a “Delegate”.
Delegates for students and staff are maintained through the individuals PAR record in SEEMLESS.
For detailed instructions, see the View and Edit PAR Delegates – Business Office QRG.
The Business Office is responsible for ensuring the PARs are assigned to the proper individuals.

18. Pre-Review & Maintaining delegates
The PAR must be certified by the employee or someone with direct knowledge of the work
Faculty/PIs should certify their own PARs. If they are unavailable the PAR may be delegated to a person with direct knowledge of the work to be certified for them.
PIs certify PARs for students and research staff working on their sponsored program funds or federal appropriated funds (Delegate Relationship)
By certifying, the PI acknowledges the distribution of reported effort is accurate, allowable and allocable

19. Pre-Review & Maintaining delegates
Delegates for students and research staff are maintained through the individuals PAR record in SEEMLESS.
For detailed instructions, see the View and Edit PAR Delegates – Business Office QRG.
The Business Office is responsible for ensuring the PARs are assigned to the proper individuals.
PARs with multiple delegates (appears in both individuals assigned PAR list) need to have the primary appointment certified and the secondary appointment approved in the comment section
Business Office should confirm this before routing to the Central Office
For an individual that was not paid on a sponsored project or federal appropriated fund that did work on one, a PAR must be added

20. Important deadlines

21. Fall 2018 Dates
PARs will be available to Business Offices by January 18, 2019
PARs will be announced and available to Faculty on January 23, 2019
PARs are due by February 20, 2019

22. 120 90 60 30 Escalation process 120 days after PARs are distributed.
DFA receive listing of outstanding PARs with a Memo from the Sr. Vice President / Assistant Treasurer with a copy to the Dean, Director of Business Management or the Regional Campus Comptroller.
Business Managers receive listing of outstanding PARs with a memo from Comptroller, with copies to the DFA and the Director of Business Management or the Regional Campus Comptroller.
Business Managers receive listing of outstanding PARs with a Memo from the Director of Business Management and/or the Associate Comptroller, with copies to the DFA or Director of Accounting at regional campuses.
PARs are due.

23. resources

24. resources Reference Links University Policies - Effort Reporting
Managerial Accounting Website - Cost Distribution/Effort
Office of Management and Budget
Uniform Guidance
Sponsored vs. Non-Sponsored Matrix
Faculty Resources:

25. resources Help Contacts
For help or answers to questions, please contact:
Effort Reporting Team at
Or visit the Costing page of the Managerial Accounting Services website.

26. Demonstration
Demonstration

27. Questions?