BU receives substantial sponsored funding from the federal government. Uniform Guidance, a government-wide framework for grants management, requires educational institution recipients of federal funding to maintain a system that documents and supports individual distribution of activities and associated payroll charges to sponsored agreements. This is known as “effortThe term Effort is used for persons charged to Sponsored Res... More reporting.”

To fulfill this requirement, department administrators work with BU’s Post Award Financial Operations office to complete personnel activity reports (PARs) twice a year in two unique periods: January to June and July to December. PARs are generated for three distinct groups: Exempt, Non-Exempt, and Student.

This page contains frequently used resources, guidance, and FAQs on effort reporting, PARs, and salary caps. Still have questions? Reach out to effort@bu.edu.

Helpful Resources

Personnel activity reports

Salary cap

There are several sponsors that impose a limit or “cap” on the annual rate of salary reimbursement for a given amount of effort (including NIH, SAMHSA, HRSA, CDC, and AHRQ). The difference between the reimbursed salary (“capped amount”) and the un-reimbursed salary is considered voluntary committed cost sharing and must be recorded on the cost sharing section of the PARPersonnel Activity Report You can find details about Per....