Cost Accounting by Function - Personnel Activity Reporting System
Personnel Activity Reporting System (PARS)
(Last Updated 01/15/2003)

The Personnel Activity Report (PAR) is a measure of the total effort for which an employee is compensated by Washington University regardless of the number of hours actually worked.

Since the primary purpose of PARS is to allocate compensation cost, total effort is always 100% whether a person is employed on a full-time basis by the University (Full-Time Equivalent or FTE of 1.00) or on a part-time basis (FTE less than 1.00).

Click on one of the functions (types of activity) listed below for the definition:

Instruction Activities

Research Activities Clinical Activities Other (Non-Overhead) Activities Overhead Activities Other Payroll Object Codes NOTE: As of December 30, 2003, the codes below are not used in HRMS but only appear in the Perspay Focus database, as explained in the reminder distributed on December 18, 2002.
    • 60 Incidental Work
    • 90 Fringe Benefits
    • 95 Spouse Travel
    • 96 Taxable Moving Expense
    • 97 Payments in Lieu of Salary
    • 98 Bonus/Incentive Payments
Note that you cannot enter a payroll object code that is inconsistent with the Function code (450 code) on the FIS expense account (for the details, see the PARS Restrictions column in this table of functions).

Please send your comments to: FinanceComments@msnotes.wustl.edu

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