Administrative Memo ORA-96-05
|Subject:||Charge Transfers on Contracts and Grants|
|From:||Sue B. Weir, Research Administrator|
No transfers of charges on contracts and grants will be honored after ninety (90) days from the original transaction. Allowance of these charges after the ninth day period has resulted in audit findings and, therefore, the ninety day limitation will be strictly enforced.
The most severely abused area has been and remains Retroactive PAF's. The only retroactive PAF/PAR action allowed after ninety days is a situation in which an individual is removed from a contract/grant "5" account to a State "2" account.
Please remember that the purpose of a monthly Personnel Activity Report (PAR) is similar to a time card. It indicates the account that is to be charged for a certain month. The PAR, or after-the-fact time and effort report, certifies that the employee actually worked as charged. This form is required by the Federal government and the university. If the way you really worked turns out to be different (other accounts or higher/lower percent of effort) from the way you planned to work (as indicated on your Personnel Action Form (PAF), you must submit a retroactive PAF to instruct the Payroll System to charge your time in the way you really worked rather than in the way you planned to work.
Retroactive PAF's prepared for the purpose of correcting account over-runs are obvious to auditors and will be disallowed. A retroactive action performed more than ninety days past the original event is closely researched by an auditor.
This procedure exists to protect YOU as well as the university.
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