Payroll Redistributions
REG 10.05.8
Authority: Vice
Chancellor for Finance and Business
History: First Issued: July 1, 2002. Last Revised: July 1, 2008. Additional
History Information.
Contact Info: Assistant Director, Systems and Compliance (919) 515-8011
Office of Contracts
and Grants.
1. Introduction
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 in TEARS to effort in Section A ("Sponsored Programs") or Section C ("All Other Activities") on an effort report.
2.1.3. Changes in previous payroll charges resulting from a retroactive personnel action.
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.
Payroll Redistributions affecting contract or grant projects (subledger 5) must be prepared on a timely basis, but no later than 120 days after the payroll charge. 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 (1) why the adjustment is necessary, (2) the impact of the adjustment on the employee's effort certification, and (3) why the adjustment was not prepared within the 120-day period allowed. The letter 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. If the request is denied by the Director of the Office of Contracts and Grants, the request will be returned with an explanation for the rejection. In the case of a denial, the Payroll Redistribution must be removed from the Human Resources system.
