Appendix E
3Q Processing Manual For User Departments

Preparing Form UPP 103 to Correct Salary Distributions

Use a Payroll Expense Transfer Form (UPP 103) when you need to transfer salary charges for 3Q employees, as well as regular employees. Per the instructions for completing that form, you must also attach a copy of the "Monthly Payroll Expense Detail Report" (PEXP092) for each payperiod you wish to transfer on the Form UPP 103.

Below is a partial image of PEXP092 for a 3Q employee. As indicated in an earlier section (Introduction to 3Q Processing, above) 3Q employees will have at least TWO distribution lines in the "Total Current Payperiod Activity" section, for each month they are processed by the 3Q accrual system. The first distribution line is the 3Q accrual amount, and the second distribution line is the regular monthly salary amount.

Remember three rules when transferring salary that has been processed in the 3Q system:

1) Calculate percentages and prepare transfers using the full 1/9th salary.

• The dollar figure under total current activity, above, reflects the RATE at which the employee earned salary during the time period indicated. Use this 1/9th rate (sum of the regular monthly amount and the accrual amount) when preparing UPP103. For example, if you wish to transfer 50% of the salary you would use the $5,284.66 figure, and NOT the $3,963.50 figure. The correct amount to transfer on Form UPP103 would be $2,642.33.

2) You may not transfer any amount that appears on the -1099 subaccount.

• Please note that this is NOT the same thing as using the full 1/9th salary. These dollars have automatically been accounted for, as described above. With very few exceptions, these dollars will remain on the account and -1099 subaccount to which they were originally credited/charged, no matter where the other salary components are charged or transferred.

• There are only TWO exceptions to this rule:

a) A faculty member has a single appointment, but a portion of the salary is derived from an account owned by a department other than primary (‘responsible’) department.

As noted in Example c., above, the 3Q accrual account is unique for each department. Since the employee has a single appointment, however, the payroll system will automatically process all 3Q activity to the accrual account of the appointing department. In the rare cases in which this happens, we simply move dollar to the correct 3Q accrual account.

b) If the department does not give a new period of residence in a timely fashion, then 3Q processing will treat the faculty member as if he is OUT of residence. In other words, all salary will be charged to -1099 subaccounts, and will have to be moved to salary subaccounts (manually) to correct the error. Please contact Agnes Tordai if -1099 subaccount dollar balances appear to be incorrect.

3) In the pay period during which the transfer is processed, the PEXP092 for the credit/debit account will show two credits/debits totaling $2,642.33.

• The reason this will occur is because in general you select the "Current Charges" box found at the top of each section of the UPP 103. Since the original distribution contained two charges (see example above), the system will split the total similarly between the two distribution lines.

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