grants & contracts accounting
Activity Reporting Instructions & FAQ's
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- Finance Administrative Policy/Procedure: Compliance Requirements for Activity Reporting - Policy/Procedure Number : 4-5.02
As a recipient of Sponsored Agreements, MUSC must have systems and procedures in place to ensure compliance with applicable regulations (OMB Uniform Guidance) concerning the documentation of the distribution of salaries and fringe benefits charged to sponsored programs and facilities and administrative (F&A) cost activities.
Additionally, as a recipient of Medicare/Medicaid funds, MUSC is required to document clinical and hospital administrative activities in order to comply with Medicare/Medicaid Cost Reimbursement requirements.
|3. How do I know if I am covered by the After-the-Fact Activity Reporting System?|
The following monthly-paid employees are covered by the system:
The distribution of salaries and wages for biweekly-paid employees is documented separately by MUSC's electronic time reporting system, manual time cards, or manual time sheets. No further certification or documentation is required in accordance with the OMB Uniform Guidance.
|4. What are my responsibilities if I am covered under the After-the-Fact Activity Reporting System?|
|5. What are my responsibilities as an effort coordinator?|
|6. Why must Average Hours per Work Week be reported on the Activity Report?|
If an employee reports activity in any of the clinical categories (Incremental Teaching/Clinical Time, Clinical Instruction, Clinical Services, Classroom Instruction or Hospital Admin), then the employee must provide an estimate of Average Hours per Work Week in order to meet Medicare/Medicaid Cost Reporting requirements.
|7. What is a PEAR Form?|
PEAR = Position Employee Action Request Form.
If a significant change on the Activity Report is necessary to reflect actual effort of an employee, then the Business Manager must submit retroactive adjustments to salaries and fringe benefits charges via an updated PEAR Form in accordance with Procedure 4-3.12: Initiating a Cost Transfer to/from a Sponsored Project. Although there is no precise definition for the term "significant", it has been construed as a general rule that a change applicable to a given project or activity of 5% or more of an employee's total effort warrants an adjustment. These adjustments should be implemented immediately following the employee's certification of the Activity Report.
Recognizing that workload requirements for projects and activities may vary from quarter to quarter, a significant change of greater than +/- 5% that is expected to average out to the budgeted level of effort over the course of the current fiscal year will not require retroactive salary adjustments.
|9. What happens if I don't submit my Activity Report?|
|Activity Reports are considered delinquent if not completed within 60 days after the due date. Sponsored Projects UDAKs listed on any delinquent activity reports will be subject to suspension of expenditure privileges, including personnel charges, until all delinquent reports are submitted.|