Preparing a Journal Entry for Hourly Paid Staff

These guidelines will help to process Journal Entries (JE) for payroll transfers in an accurate, traceable, and timely manner. It is requested that only one employee be processed per journal entry.

• Summarize the salary and fringe benefit activity by each person and each expense Account for the time period being adjusted. The fringe benefits must be transferred at the exact Accounts that they were originally charged and at the same percentage of effort as the salary.
• The JE Long Description should include the name of the individual for who the salary transfer is being processed, employee id number, and the time period being adjusted.
• The JE Line Description for the person should include the pay period being adjusted (not the statement dates) followed by the individual's name and it should be in the following format: TSF LASTNAME,FIRST INITIAL PayPeriod Date, such as TSF SMITH,J 09/21-10/04/08
• Attach the applicable supporting documents:
  • Payroll DataWarehouse query or Gross Pay Registers for the salary amount that is being transferred.
  • Payroll DataWarehouse query for the fringe benefit amounts that is sorted and subtotaled by Account code.
  • Completed Effort Re-Certification Memo.
  • If the pay period being transferred is in excess of 120 days, then attach a 120 day exception memo that describes the extenuating circumstances to be considered.