1. Applicability and Scope
1.1 This policy applies to all members of the UNH community who receive compensation from a sponsored program administered by UNH.
2. Definitions
2.1 Effort Certification: The process of periodic confirmation by the project director, employee, or other responsible person, using suitable means of verification that the work was performed and that salaries and wages charged to sponsored programs are reasonable in relation to the work performed on the sponsored programs.
2.2 Benefits Eligible (BE) Employee: A University of New Hampshire (UNH) employee in a budgeted position with an expectation of continued employment.
2.3 Non-Benefits Eligible (NBE) Employee: A UNH employee not in a budgeted position and with no expectation of continued employment.
2.4 Personnel Activity Report (PAR): The form used by UNH for the purpose of effort certification.
3. Policy
3.1 In order for UNH to comply with Federal Office of Management and Budget (OMB) Circular A-21, the Cost Principles for Educational Institutions, and with the UNH Cost Accounting Standards Disclosure Statement (DS-2), UNH employees (or other responsible persons with specific knowledge of employee effort) must certify their effort on sponsored programs if all or part of their salaries or wages are funded by sponsored programs.
3.2 A PAR must be completed and certified by or for each BE employee twice each year (once for effort during the academic year and once for summer period effort.) Certified PARs are to be submitted to the UNH Office of Sponsored Research by not later than 120 days after the end of the academic year and after the end of the summer period.
3.3 NBE employees complete, sign, and submit bi-weekly timesheets as part of the UNH bi-weekly payroll process. These timesheets are reviewed and, when approved by the employee’s supervisor, constitute the effort certification for the employee.
4. Responsibilities
4.1 Office of Sponsored Research (OSR). The operational administration of this policy is the responsibility of OSR.
4.2 UNH Project Director (PD). The PD is responsible to assure that the salaries and wages charged to sponsored programs for which he/she is responsible are reasonable in relation to work performed.
4.3 Certifier. Each individual designated to certify as to his/her effort or the effort of others is responsible to use suitable means of verification that the work associated with the reported effort was performed and that salaries and wages charged to sponsored agreements are reasonable in relation to work performed.
4.4 Business Service Center (BSC). The BSC is responsible for retaining and maintaining for audit purposes the approved timesheets for NBE employees who receive compensation on UNH sponsored programs.
Administrative Responsibility: UNH Vice President for Research
| References: | OMB Circular A-21: J.8. | Compensation for Personal Services |
| OMB Circular A-21: J.8.c. | Examples of Acceptable Methods for Payroll Distribution | |
| ( http://www.whitehouse.gov/omb/circulars/a021/a021.html ) | ||
University of New Hampshire Cost Accounting Standards Disclosure Statement 2.5.2: Salary and Wage Cost | ||
| Accumulation System ( http://www.finadmin.unh.edu/casb/index.html ) | ||