Percent of pay versus percent of effort: The PAR system calculates percent of pay by dividing the salary paid on each fund by the total salary paid for the given quarter. The result is a percent of pay for each fund. The percent of effort is the time the employee actually worked on each fund source. When you complete the percent of effort section on the PAR, you are documenting the percent of total effort that the employee spent working on that fund.

PARs are required for all personnel paid directly from sponsored projects funded by federal sources, including private and state federal flow-through funds. A PAR must be completed for any employee that is paid on one of the following funds:

16000 - 16099	Federal sub-fund overflow
18800 - 18999	State/ federal flow-through funds
20851 - 20899	Local government/ federal flow-through funds
21000 - 33999	Federal funds
40000 - 40499	Private mixed block/ federal flow-through funds only
78000 - 79499	Private/ federal flow-through funds
82000 - 82999	Private/ federal flow-through funds

The Office of Post Award Financial Services (OPAFS) mails PARs to departments on a quarterly basis as follows:

Quarter	Months included	Run date	Date mailed
Summer	July, August, September	November ledger close	December
Fall	October, November, December	February ledger close	March
Winter	January, February, March	May ledger close	June
Spring	April, May, June	August ledger close	September

What you need to do with PARs:

• How the PAR System Calculates Percent of Pay: Find out how the PAR system calculates percent of pay and when you need to overwrite the percent of pay due to exceptions.
• How to Complete a PAR: Use these procedures when you receive a PAR from OPAFS.
• How to Revise a PAR: Use these procedures if a Payroll Expense Transfer (PET) is done after a PAR is generated.
• How to Create a Manual PAR: Use these procedures if you never received or have lost the original PAR or processed a PET moving an employee's pay to or from a federal fund.