UMES Administrative Affairs Manual
Transfer of Payroll Charges
A. Purpose. To set forth the policies and procedures for payroll transfers.
1. Payroll charges may be transferred only when an error has been made causing a charge against a wrong account.
2. Corrections should reflect the proper amount to be charged against a single account or multiple accounts if the salary is split-funded.
3. Transfers should not be used in place of proper payroll entries and particular care should be taken in processing payroll entries correctly in order to reduce the number of payroll transfers required.
4. Payroll transfers affecting a contract or grant account must have the approval of the principal investigator.
1. Each form is only applicable to a single employee.
2. Each line on the form is applicable to only one pay period.
3. Do not use the last four lines on each form as they are required for fringe benefit computation by the Comptroller's Office.
4. The form is to be filled out in quadruplicate. Retain the goldenrod copy and forward all other copies to the Comptroller's Office.
D. Instructions for Completion of Form
Item 1 Leave blank - will be completed by the Comptroller's Office.
Item 2 Enter date transfer is prepared.
Item 3 Enter department name.
Item 4 Enter title of account to be charged.
Item 5 Enter title of account to be credited.
Item 6 Enter last name of employee whose payroll charges are to be transferred.
Item 7 Enter employee's social security number. The accuracy of this number is vital.
Item 8 Place an "X" in the appropriate box. If "Other", please specify.
Item 9 Enter 8 digit account number for account being charged.
Item 10 Enter applicable 4 digit expense subcode.
Item 11 Enter the budget line number for the account being charged. If not known ask the budget manager who signs the payroll sheets every two weeks for that account number.
Item 12 Enter dollar and cents relative to each pay period being transferred.
Item 13 Enter the 8 digit account number for the account being credited.
Item 14 Enter applicable 4 digit expense subcode.
Item 15 Enter the budget line number for the account being credited. If not known ask the budget manager who signs the payroll sheets for that account number every two weeks.
Item 16 Enter fiscal year and payroll period number, ie. 8707 = 7th payroll for the fiscal year 1986-87.
Item 17 Complete a detailed explanation for charging the account to include an explanation for the error made on the original charge and, if 3 months have expired since the original charge, the reason for the delay.
Item 18 Enter name of principal investigator or appropriate responsible person for account being charged. Must also be approved by contracting officer or assistant dean for research, if applicable.
Item 19 Enter name of person preparing transfer form.
Item 20 Enter telephone extension for person preparing transfer form.
E. Forms can be obtained from the Comptroller's Office.