REG 10.05.08 – Payroll Redistributions
Authority: Vice Chancellor for Finance and Administration
History: First Issued: July 1, 2002. Last Revised: April 5, 2013.
Contact Info: Assistant Director, Systems and Compliance (919-515-8011) Office of Contracts and Grants
1. INTRODUCTION
1.1 Payroll Redistributions are special journal vouchers used to adjust all payroll charges (salaries and benefits) made in previous periods. These are entered in the Human Resources system and include both monthly and biweekly payroll charges. Payroll Redistributions are reflected on the Labor Distribution Report in the month in which they are processed with the corresponding payroll ID of the pay period being adjusted.
2. GUIDELINES
2.1 Payroll Redistributions should be used in the following situations:
2.1.1 Corrections of errors in previous payroll periods.
2.1.2 Changes to effort on a TEARS effort report in Section A (“Sponsored Programs”) or Section C (“All Other Activities”).
2.1.3 Changes in previous payroll charges resulting from a retroactive personnel action.
2.1.3.1 Payroll Redistributions should not be used when a change in an employee’s funding source is anticipated to be of a recurring nature over an extended period of time. The appropriate personnel action should be submitted so that when each payroll is processed, the correct projects are charged automatically.
2.2 Payroll Redistributions are subject to both Federal and State regulations regarding timeliness and supporting documentation.
2.2.1 Payroll Redistributions affecting contract or grant projects (ledger 5) must be prepared on a timely basis, but no later than ninety (90) days after the payroll charge.
2.2.2 Redistributions submitted after this deadline must be accompanied by a memorandum justifying the late adjustment of charges. The memorandum should be addressed to the Director of the Office of Contracts and Grants and must be signed by the Dean (or Director for non-college units). The memorandum must indicate:
2.2.2.1 why the adjustment is necessary,
2.2.2.2 the impact of the adjustment on the employee’s effort certification, and
2.2.2.3 why the adjustment was not prepared within the ninety (90)-day period allowed. The memorandum should also include the system generated redistribution number along with a hard copy of the redistribution that can be printed from the Human Resources system. Redistributions impacting contract and grant projects that have been closed should only be processed in cases where salary has been inappropriately charged to a project and needs to be removed. Redistributions adding charges to a closed project require justification and generally are not allowed except in cases where extenuating circumstances exist.