Interdepartmental Payroll Expense Transfer (IPT) Journals

Back to Main Training Menu

top

Overview:

Overview:

The Interdepartmental Payroll Expense Transfer (IPT) journals are to be used to make corrections to payroll expense incurred through the Payroll system.  The transfers should be one-time transfers for corrections to payroll distribution due to clerical error or delays in processing payroll changes through the ePAR process (http://hr.nau.edu/node/10151). 

In addition to the department/project manager level approvals, IPT journals will require the central office approvals noted below: 

Approval Order

State/Local transfers (no grant projects involved)

Grant Project Transfers

1

Jurisdictional Financial Representative (JFR) for transfers over $10,000 (future implementation date)

Jurisdictional Financial Representative (JFR) for transfers over $10,000 where offset is against state/local fund. (future implementation date)

2

Budget Office for transfers over $10,000

Budget Office for transfers over $10,000 where offset is against state/local fund.

3

Financial Accounting Services (all transfers)

Post Award (all transfers)


* Note: IPT journals moving payroll and ERE expense onto state funds will be reviewed by the Budget Office for instances where state budget coverage is required for the additional ERE expense being moved to state funds.   

IPT journals lacking supporting documentation as identified in this document, or not meeting the policies and guidelines below will not be approved at the central office levels.



top

Creating IPT Journals:

The process for creating IPT journals is identical to IDT journals with the exceptions identified below.  Please refer to the IDT documentation at:  http://nau.edu/its/learn/psfinancials_JournalCreation/ for details on processing departmental journals.  

1) Select IPT Journal Source on journal header page.  Enter general description and reason for the transfer:
Select IPT source and enter description

2) Enter payroll expense transfer accounting lines.  Journal lines must be entered at the detail level indicated below to ensure the detail is properly reflected in Business Objects reports.   

  • Journal lines must be broken out at the employee (emplid) level.
  • Journal lines for state/local transfers not involving a grant project can be summarized for a range of pay period end dates by employee.
  • Any transfer involving a grant must be broken out by pay period by employee (no summarization by pay period allowed).  Only one pay period per journal is allowed.
  • A minimum of 4 accounting lines are needed per employee to transfer salary and ERE expense (salary debit & credit line and ERE debit & credit line).

2) Enter payroll expense transfer accounting lines
SpeedType: Enter SpeedType value or lookup value using magnifying glass. The SpeedType value will blank out the Account field, so enter the SpeedType before entering an Account value. The Fund, Dept, Program, PC Bus Unit  and Project values will infer from the SpeedType. 

Account: Enter Account value or lookup value using magnifying glass (note – the Account selection is limited to certain salary and ERE accounts).

  1. On grant projects, graduate tuition remission transfers must be broken out into account 720242.
  2. Salary and ERE lines must net to $0 (i.e., salary “71*” accounts net to $0 and ERE “72*” accounts net to $0).  If the salary and ERE lines do not net to $0, the journal will be denied and will have to be corrected.

An Type: Analysis Type required for grant project journal lines. Enter “PAY’, or for cost share transfers “CPY”. Note: values will self-correct when the journal is edited.

SubDept:  Because payroll does not interface at the Sub Dept level, payroll transfers at the Sub Dept level are not allowed.

Enter amounts and attach supporting documentation

Amount: Enter line amounts. Negative numbers are credits (reduce expense or increase revenue) and positive numbers are debits (increase expense or decrease revenue).

Reference: enter Emplid of employee whose payroll expense is being transferred.

Journal Line Description: Enter pay period and employee name. For state/local transfers, enter a pay period end date range, e.g., 0805-08182013Smith,John.



top

Supporting Documentation:

To attach supporting documentation, click the OnBase “Attachments” button on the Header or Lines page.  See https://nau.edu/its/learn/psfinancials_Attachments/ for detail instructions.

Required documentation:
Important!! Journals submitted without the supporting documentation identified below will be denied.

State/Local transfers not involving grant projects: 

  • Distribution of Payroll Expense Report- For pay period (s) for which expenses are being transferred.  Expenses must have been incurred through the payroll system in order for them to be eligible for transfer.  This report is run by pay period and you will need to attach reports for each pay period expenses are being transferred.  You can use the spreadsheet found at STATE LOCAL payroll expense transfer summary form to summarize multiple pay periods.

Transfers involving grant projects:   Please see additional guidelines and instructions at:  http://nau.edu/postaward/FY14-Payroll-Expense-Transfers-(IPT)/

 

Enterprise Reporting – Reports for documentationreports for documentation
Distribution of Payroll Expense Report Example
Distribution of Payroll Expense Report Example

Note that the Distribution of Payroll Report will not reflect IPTs.  To review previous IPTs and prevent duplicate entry of an IPT, run the PS Financials State and Local Payroll Reconciliation report:

PS Financials State and Local Payroll Reconciliation report

YTD Monthly Detail



top

Training & Documentation


This section provides "How-To" guides than enable you to search for and view summary and detail information such as Departmental Journal Overviews, IDT and IST Journal Transactions, Journal and Ledger Inquiries. Also provided are guides for Journal Creation and the Approval Processes. 


top