This procedure for payroll correction entries (PCE) applies to sponsored programs after the timeframe of the two (2) accounting periods allowed for salary entry corrections by the cost transfer process

1. Complete the PCE Expense Transfer Worksheet
2. The department must document that the expense proposed by PCE is allowable on the project.
3. The department must document that the expense proposed by PCE directly benefits the project and represents a more accurate allocation of expense to the project than the existing expense allocation.
4. The proposed PCE must be compared to the existing certified Effort Verification Report (EVR). If more than a 5 percent difference in any funding line will result, a recertification of the EVR will be required if the request for a late PCE is approved (see item 9 below).
5. Documentation prepared by the department for the proposed PCE in items 2 and 3 must be reviewed and approved by:
   • The individual (A) whose payroll is changing;
   • Principal Investigator or approved signer (B) for the funding source(s);
   • Department chair or equivalent for (A) and (B); and
   • Dean or equivalent for (A) and (B).
6. The department must forward the documentation to the Office of Research Services (ORS) and notify their post-award administrator who will assess the impact of the PCE on the project (e.g., refunds to sponsor, resubmitting final financial reports on closed projects, etc.).
7. If the proposed payroll adjustment covers multiple pay periods within a single EVR, the department should forward all the documentation in one package to ORS for review of the PCE(s).
8. The post-award administrator handling the project will review the documentation and provide a recommendation to ORS management. ORS management will review the documentation and recommendation, and make a preliminary decision of whether the proposed PCE is appropriate.
9. If the proposed PCE changes funding on the current certified EVR so that any funding line changes by more than 5 percent, ORS will reprint the original EVR for recertification by the individual.
10. Upon return of the recertified EVR, ORS will complete a final review. If approved, ORS will make a late PCE and notify the department of the Journal ID. If not approved, ORS will notify the department of the reason(s).