PTR MANUAL

UCLA Payroll Services

A guide for departments to use when processing Payroll Time Reporting (PTR) transactions.
PTR MANUAL, SECTION D - DEPARTMENT ADJUSTMENT TRANSACTIONS

D7.0  OVERVIEW OF PAYROLL EXPENDITURE TRANSFERS


Departments use Payroll Expenditure Transfers (expense transfers) to transfer expenses in cases where the original expense was charged to the wrong FAU (Full Accounting Unit) and the department needs to correct the FAU. Transfers of payroll expense normally occur when the EDB has been updated too late to make payment on the newly designated account/fund.

Transfers of payroll expenditures are processed through the Personnel/Payroll System (PPS) to generate applicable employee benefit cost transfers and record the correct FAU on individual earnings records. Cost transfers involving federal funds must be executed in accordance with the specific guidelines mentioned below. Necessary EDB updating should be completed prior to execution of the on-line Payroll Expenditure Transfer.

On-line payroll expenditure transfers are possible because recent Payroll Audit Record (PAR) data is maintained within PPS in the Transfer Of Expense (TOE) file.  The TOE file maintains "live" data for a period of thirteen (13) months.   Each month the oldest data is rolled off the table as a new month's data is added. If the transfer being prepared is for original data that is more than thirteen months old, a Form UPAY 646 must manually be prepared and sent to Payroll Services for processing.  (Consult the current PPS Schedule for deadlines).

The record key for the TOE file is the ETMO, ETPG, and ETLN which can be found on the PPP5302. Most of the information needed to prepare the Expense Transfer is displayed on the PPP5302 "Distribution of Payroll Expense Report". (Refer to PPS Overview Manual Section D1.1 for more information).

For a Single Transfer (EDTS), the original gross and benefit charges are specified along with the amount of the gross to be transferred. The system computes the amount of each benefit to be transferred based upon the actual amount of gross being transferred. Multiple transfers from contiguous data within a single month Payroll Expense Distribution can also be processed through the use of the Mass Expense Transfer (EDTM) function.

If Federal Contract and Grant funds are involved, consideration must be given to the cost transfer guidelines outlined in the EFM manual entitled "Processing Cost Transfers Emphasizing Extramural Requirements" before the transfer is executed. These guidelines are based upon the following:

Failure to consider these guidelines may result in cost disallowances or even sanctions against the University. All cost transfers should be prepared within 120 days after the original charge appeared in the General Ledger and supporting Distribution of Payroll Expense.

It is important to provide appropriate explanations on the PAN comments screen when processing expense transfers. The explanation should answer four questions:

  1. Why is the expense transfer being prepared?
  2. Why was the original account/fund charged?
  3. How was it determined that the new fund should be charged?
  4. What was the reason for the delay?

The next three sections of this manual explain the different types of payroll expense transfers:

Note: Additional information on processing Payroll Expenditure (Expense) Transfers is available on our our How To Portal Page.

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