Salary & Wage Corrections/Transfers

Contact: University Accountant

Salary and Wage Corrections / Transfers

Salary and wage corrections/transfers should be processed through the payroll system, generally.

For corrections to Awards/Grants the user should email fsresearch@byu.edu for review and approval. If the request is a payroll system correction the Grants and Contracts Office will forward the request to the Payroll Office for further processing. If the request is a support transfer entry Grants and Contracts will process a spreadsheet journal entry to record the transfer.

Payroll System Corrections

Salary and wage errors resulting from the use of an incorrect worktag (ledger account, class, etc.) should be corrected through the payroll system by contacting the Payroll Office. Requests for payroll corrections should be submitted to Pam Wilson in the Payroll Office using Workday Help. Please insure information provided to the Payroll Office is timely, correct, and complete.

Spreadsheet Journal Entry Support Transfers

• When salary and wage expense in in the proper worktags but the driver worktag lacks the necessary funding (has a negative balance) or is sharing the cost with another driver worktag, support funding can be provided by another driver worktag using a journal entry.
• If an employee is hired on an incorrect driver worktag, transfers should be made using a journal entry.

Salary and wage costs may be transferred using reclass spend categories if both entities desire to move salary and wages between them but do not want to affect the base salary and wage spend categories. When using reclass spend categories to transfer salaries and wages, the accounting system will not prepare a corresponding payroll benefit journal entry at month-end. Where payroll benefit costs are also intended to be transferred, campus units should prepare a journal entry to transfer the associated payroll benefit costs using the SC5999 spend category. Alternatively, salaries and wages may also be transferred between campus units using the base salary and wage spend categories if the same spend category is used on both sides of the journal entry. If a base spend category is used to transfer wages, the related payroll benefit charges will automatically be adjusted as part of the month-end close process.

Cost Accounting

A manual journal entry should be used to transfer payroll expense to a specific project from a centralized driver worktag and payroll spend category.