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 “effort reporting.”

To fulfill this requirement, department administrators work with BU’s Sponsored Programs Post Award 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 NIHNational Institutes of Health, 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....

Salary Tool

SPSponsored Programs (SP) is the coordinating office for all p... Post Award has created a Salary Tool to help you decipher the appropriate amount to charge to Sponsored Research accounts for those individuals who earn more than the DHHS Cap.  Within this tool are four tabs so it is important to ensure you are using the correct tab based on the employee status.  You should only fill in the yellow boxes; the rest of the sheet will fill in automatically based on formulas.  If you have any questions around this sheet, please reach out to your SP Post Award RAResearch Administrator A Sponsored Programs team member w....

The tool can be found here