Transfers for Payroll Expenses

Current policy requires that all payroll cost transfers be processed through the UCPath system to ensure:

  • Adequate payroll recordkeeping and proper audit trails
  • Compliance with effort reporting requirements

Although it is inappropriate to process payroll cost transfers directly in the Actuals Ledger through an online GL journal entry rather than the payroll system, at this time the temporary transfer of payroll expenses via an auto-reversing GL journal entry during the award's Adjustment Period will be allowed. This practice is being temporarily allowed to facilitate timely award closeout. During the Closeout Adjustment Period (i.e., by the GL close of the 2nd month after the Award's expiration date), a payroll expense can be reclassed in the second accounting period and then automatically reversed the next month.

RAs and Fund Managers should still process and request a payroll transfer via Direct Retro in UCPath to properly document the transfer. If utilizing a reversing journal, ensure that the Direct Retro does not post and duplicate your expense in the same ledger month.

Please note: it is not necessary to include lines for Benefits/Fringe on the journal transaction, as UCPath will create these entries automatically based on the account value used for the salary transaction.