How do I record faculty committee work on a PAR form?
A According to OMB Circular A-21, “salaries and fringe benefits attributable to the administrative work (including bid and proposal preparation) of faculty (including department heads), and other professional personnel conducting research and/or instruction, shall be allowed at a rate of 3.6 percent of modified total direct costs.” The allowance is added to the computation of the F&A cost rate, and OSU is not required to provide documentation to support the allowance. OSU considers faculty committee work covered within this 3.6% allowance. Keep in mind that OSU’s policy on Personnel Activity Reporting stipulates that PAR forms and labor distribution must be corrected when “substantial changes” are made in the employee’s effort. Substantial change is defined as “in excess of plus/minus 5 percent”. The policy and associated procedure is found at the following website: http://oregonstate.edu/dept/budgets/GCGManual/GCG211.
A According to OMB Circular A-21, “salaries and fringe benefits attributable to the administrative work (including bid and proposal preparation) of faculty (including department heads), and other professional personnel conducting research and/or instruction, shall be allowed at a rate of 3.6 percent of modified total direct costs.” The allowance is added to the computation of the F&A cost rate, and OSU is not required to provide documentation to support the allowance. OSU considers faculty committee work covered within this 3.6% allowance. Keep in mind that OSU’s policy on Personnel Activity Reporting stipulates that PAR forms and labor distribution must be corrected when “substantial changes” are made in the employee’s effort. Substantial change is defined as “in excess of plus/minus 5 percent”.
