One of the more common administrative transactions applied to grant activities is the assignment of personnel costs already incurred to or from the project account.
This is requested when PAST salary payments (normally, but not necessarily, with associated benefits) are to be added to or removed from a particular grant activity's expenses.
Processing of either transaction is accomplished through the submission of the Salary Reallocation Request Form .
The PI or Budget Manager should complete as much of the form as possible:
- Name and EmployeeID of the individual whose salary is being transferred.
- The financial information on the left side of the form is the account from which the salary will be taken (account will be credited). The information on the right side of the form is the account into which the salary will be charged (account will be debited).
- The PI/Budget Manager should contact ORS if there is any uncertainty as to position number or account code.
- The amounts can be a set dollar amount, or it can refer to a quantifiable description in the Comments section (example: move 50% of salary charged in the month of September).
- After the PI/Budget Manager signature, the form should be first sent to ORS Post award, which will review and sign and forward to Restricted Accounting for processing.
For more information, download the instructions for completing the Salary Reallocation Request Form, or view the demo.
Things to Keep in Mind
- Principal Investigators should monitor the salary spending on their grant so that if any reallocations need to be processed, they are identified quickly.
- Reallocations for pay periods 90 days in the past are generally not possible owing to potential incompatibilities with Time and Effort reports.
- The Salary Reallocation form may refer to the Office of Research Services by its previous acronym "OSPR".
Questions regarding this process can be directed to ORS or to Restricted Accounting in Financial Affairs.