Best Practices: Salary Cost Transfers Involving Sponsored Projects

If you have identified an error in salary charges and are planning on submitting a salary cost transfer, read on to find out how the transfer will be reviewed and processed, and what you can do to streamline the process.

The process:

Salary cost transfers (SCT’s) are usually requested by the department financial specialist, department administrator, or principal investigator. The SCT form is available on the CALS Research Division website under Award/Gift Management or on the CALS Business Services website under Forms. The PayData program can also produce a form for you. When creating your SCT, make sure to check PHIQ to confirm how the individual was paid.

A completed SCT form should be sent the CALS Payroll & Benefits Office (Agricultural Hall), where it is reviewed for appropriate dates and amounts, and compared to the campus payroll system (PHIQ in 3270) for the payroll period(s) affected.

When the SCT involves a sponsored project, the transfer is forwarded to the CALS Research Division from CALS Payroll & Benefits. Research Division accountants examine the justification, assess allowability on the specific award, and determine how the transfer will affect budget balances.

From there, the SCT returns to the CALS payroll office and is sent to RSP. Before undertaking a financial review of the SCT request, RSP will examine the individual’s effort statements. Effort must be consistent with salary charges, and certifications in ECRT should not differ from the effort implied by the salary transfer.

If certified effort matches with the SCT, RSP will begin financial review of the request. Approved requests are sent from RSP to Business Services and should appear in WISDM shortly after.

Streamlining your SCT request:

Often it is the effort aspect of the transfer that creates hang-ups or delays. Make sure to communicate with that effort coordinator in your department to ensure that certified effort matches the SCT.

For example, if SCT is requesting to move 50% of an individual’s salary to 144-AB12, the ECRT card must reflect that 50% of the person’s effort was spent on that award. Further explanation can be added in the notes box in ECRT if the line items are not adequate.

If you are planning to initiate a SCT on a sponsored project and have questions about preparing your transfer, writing the justification, or reviewing or certifying effort, please contact the CALS Research Division. We would be happy to help you.

Contacts and Resources for SCT’s:

Sandy Fowler, CALS Accountant, 262-3947,

Susie Juncer, CALS Business Services/Payroll, 262-2034,

Laurel Norris, CALS Effort Coordinator, 890-1677,

Jen Stenjem, RSP Accountant, 890-0393,

Sandy Weigt, CALS Business Services/Payroll, 265-3092,

RSP website: Types of Transfers

CALS Research Division website: Transfers