Grants & Contracts Accounting Policies and Procedures

  • Personnel Action Form (PAF) Grants & Contracts Accounting Procedures (updated 8/6/18)

Due to changes in Human Resource (HR) procedures, PAFs can now only be submitted for payment through the EPAF system. Please contact HR for information for Grant coding and other assistance on your EPAF.

Although HR will only accept EPAFs, since backup documentation is required for award financial reporting and time and effort certification and there is no way to attach backup to an EPAF, the physical submission of a PAF with appropriate backup will still be required for Sponsored Programs and Grants & Contracts Accounting approval. Please note that Sponsored Programs nor Grants & Contracts Accounting will not approve an EPAF without receiving said documentation and the prior procedures (listed below) still apply.

In order to ensure complete and timely processing the following procedures must be followed when submitting a PAF form:

      • Only use the Sponsored Programs PAF form
      • Form must be completely filled out
      • Include Originator and PI signatures
      • Include appropriate backup documents
      • Received in the Grants Accounting Office (127 Keller Hall) by the 10th of the month following the effort* (ie. effort is completed on January 31st, request should be in the Grants Accounting Office no later than February 10th). Incomplete submissions and/or submissions received after the 10th are not guaranteed to be included on that month's payroll - see the Expenditure Submission Deadline Policy above for further information on submission deadlines. *(in the event of the 10th falling on a weekend, the deadline will be the Friday before the 10th.)
  • Expenditure Submission Deadline Policy (updated 11/29/16)

Requests for reimbursement  of all expenditures, including travel, purchase card, purchase orders, payment requisitions, and personnel action forms (PAFs), must be submitted within sixty (60) days of expenditure and/or effort date.

Exception to Expenditure Submission Policy for month of project end:
    • All non-payroll related expenditures are due within three (3) days of project end.
    • Payroll related expenditures (PAFs) are due by the 10th day of the month the project ends, along with PI certification that the effort will be completed by the project end date. In the event that a PAF is for a PI, certification must come from a co-PI or the PI's supervisor.

**Requests submitted after the policy deadlines are subject to non-payment due to reporting deadline restrictions from funding agencies.**

  • Time and Effort Policies and Procedures

Time and Effort (T & E) reporting is required by Federal regulations as outlined by OMB Circular A21 Principles for Determining Costs Applicable to Grants, Contracts and other Agreements with Educational Institutions. These reports are used to certify the amount of labor expended on a federal grant corresponds to the salary allocated to the project. It also certifies that the effort expended is at least equal to the salary charged to sponsored awards. Activities included in T & E reports include entities, i.e., state, local, federal governments, foundations, corporations, etc. for purposes of training, public service, clinical trials, and research.

For more information on Time and Effort Reporting (including allowable activities), please view the following tutorial: Time & Effort Reporting Tutorial

Outline of T&E Procedures

    • A T&E Certification Report (see example in the tutorial listed above) will be completed on behalf of the PI at the end of each quarter, reflecting total activity for which project participants received compensation through UNA payroll (both project and university related activities). These reports will be forwarded to the PI for review and signatures.
    • Within 2 weeks of the issuance of the T&E certification, PI's must return the signed report to the Grants Accounting Office (127 Keller Hall) along with a progress report, for each participant, justifying the level of effort reported. The employee and PI signatures verify that the report has been reviewed and concurs with the level of effort reported in the relevant quarter.
    • Progress reports describing the hours of reported effort must be attached as evidence of the effort. Allowable methods include, detailed calendars, individual time sheets (ie. Time and Effort reporting time sheet), or descriptive write-ups of effort performed.
    • Signed T&E reports are kept on file in the Grants Accounting Office, where they and the Office of Sponsored Programs will complete a post review of T&E submissions to ensure compliance with federal and state regulations.
    • This process applies to any grant compensation completed through UNA payroll, including stipends requested via Personnel Action Form (PAF). Please see Grants & Contracts Accounting PAF procedures listed above.