Extramural Funds Accounting

120 Day Calculation for Payroll Cost Transfers

Reference Calendar
January – June 2013 Pay Cycles
Ledger Month + 120 Calendar Days Last Pay Cycle Available to Process Cost Transfer Pay Cycle End Date OPTRS Final Deadline
Sep 30, 2012 Jan 28, 2013 SM Jan 15, 2013 Jan 15, 2013
Oct 31, 2012 Feb 28, 2013 SM Feb 15, 2013 Feb 14, 2013
Nov 30, 2012 Mar 30, 2013 SM Mar 15, 2013 Mar 15, 2013
Dec 31, 2012 Apr 30, 2013 SM Apr 15, 2013 Apr 16, 2013
Jan 31, 2013 May 31, 2013 SM May 15, 2013 May 15, 2013
Feb 28, 2013 Jun 28, 2013 SM Jun 15, 2013 Jun 14, 2013

For a payroll cost transfer to be considered timely (i.e. within 120 days), it must be processed in a pay cycle that has an end date on or before the 120 calendar days following the close of the month in which the payroll expense posts to the ledger.

The complete OPTRS Time Reporting Schedules can be found on the Payroll Office website.

Example:

September 2011 payroll expense

Ledger month end date = September 30, 2011

120 calendar days = January 28, 2012

Last payroll cycle ending before January 28, 2012 = SM cycle ending January 15, 2012