UMES Administrative Affairs Manual
Contracts and Grants Accounting
A. Purpose. This statement provides the policies and procedures required to ensure compliance with Office of Management (OMB) Circular A-21, Section J, Part 6. Part 6 defines the requirements for documentation of direct labor charges to Federal grants, contracts or other agreements through the use of "After-the-Fact Activity Reports".
B. Policy. All University of Maryland Eastern Shore employees whose salaries are funded in any amount by grants, contracts, or other agreements with the Federal Government must comply as applicable with the following procedures.
1. At least three times a fiscal year, the Contracts and Grants Accountant will distribute a Personnel Activity Survey (see copy of form) to all employees who have been charged to Federal contracts, grants or other agreements. These surveys will reflect an after-the-fact reporting of the percentage distribution of labor charges for the reported period. Periods covered by these surveys will be approximately the following:
July 1 to August 14
August 15 to December 31
January 1 to June 30
2. Employees receiving a Personnel Activity Survey should review the form to confirm that it represents a reasonable estimate of the work performed during the period.
a. If the employee agrees with the distribution as indicated on the personnel activity survey, the employee should sign and return it to the Contracts and Grants Accountant.
b. If the employee does not agree with the distribution as indicated on the personnel activity survey, the employee must indicate the appropriate percentage distribution and the funding sources to be charged. The employee should then sign and forward the survey to the Vice President of Academic Affairs for approval.
c. In instances where the employee is unavailable to review the survey, the principal investigator for the reported grants or another official as designated by the Vice President of Academic Affairs should complete the review using the appropriate means of verification.
3. The Vice President of Academic Affairs should approve, as appropriate, any adjusted surveys and forward them to the Contracts and Grants Accountant along with any Payroll Transfers necessary to correct the employees' distribution of charges.
4. The Contracts and Grants Accountant will account for all signed surveys and be responsible for maintaining files for them. The Vice President of Academic Affairs will be notified of any missing surveys. The Contracts and Grants Accountant will also handle the processing of Payroll Transfers that are forwarded by the Vice President of Academic Affairs.