Appendix C. Instructions for Preparing Form UPP 103

PURPOSE:
The Payroll Expense Transfer Form is used to transfer salary and benefit charges or credits previously processed through either monthly or biweekly payroll schedules. The forms can be used to transfer (1) all payroll charges for an employee for a given pay period listed on the PEXP092, Departmental Payroll Expense Detail Report; (2) current period charges only ; or (3) detail line items printed on the report. Up to three pay periods can be transferred on a single form. Do not use this form for non-salary transfers of charges or credits: use Comptroller Form 61, EXPENDITURE TRANSFER, instead.

FORM PROCESSING:
Transfers being made on either Ledger 5 or Ledger 6 accounts should be forwarded directly to the Restricted Funds Section of the Comptroller's Office. All other forms should be sent directly to the Payroll Department. In order to be processed in the next available payroll, the forms must arrive in the Comptroller's Office according to the schedule published annually (see Appendix D).

ATTACHMENTS:
For the purposes of processing the Form UPP 103, you only need to attach a single photocopy of Payroll Expense Detail Report (PEXP092) for each of the periods you wish to transfer.

The only exception to this rule is when a Request for Late Cost Transfer and/or other documentation is specifically requested by the Payroll Department or the Restricted Funds Section of the Comptroller's Office.

OTHER INSTRUCTIONS:
The Payroll System will automatically calculate the staff benefit charge for all payroll transfers. Therefore, when entering the dollar amounts on this form, enter only the amount of the salary expense. Do not add in or separately enter the staff benefit charge. Each form must be signed and dated by an authorized signer in the department. In addition, the name and phone number of the individual preparing the form must also be entered on the form.

On the following pages, the three general types of Payroll Expense Transfer Form transactions, and how to process them correctly, are summarized.

OVERVIEW OF THE THREE TRANSFER TYPES ON FORM UPP 013

TRANSFER TYPE 01: ALL CHARGES

Select Transfer Type 01 if you wish to transfer ALL payroll activity, or a set percentage of all activity, listed on the PEXP092 Payroll Expense Detail Report for a particular employee in a specific payperiod. The vast majority of expense transfer activity will fall into this category; the other transfer types (02 - Current Charges Only, and 03 - Detail) should only be used if you wish to transfer selected lines listed on the PEXP092.

In most cases, when using Transfer Type 01, the dollars transferred will include only charges and credits detailed under "TOTAL CURRENT PAYPERIOD ACTIVITY" representing regular payroll activity in the current payperiod, such as regular and overtime hours. However, if the PEXP092 for this employee shows "SUPPLEMENTARY PAYROLL ACTIVITY" such as check cancellations, hand-typed checks, prior expense transfers, then the dollars transferred will correspond to the amount listed under "EMPLOYEE TOTAL" on the last line of the individual's distribution record.

TRANSFER TYPE 02: CURRENT PERIOD CHARGES ONLY

Select Transfer Type 02 only when BOTH of the following conditions apply:

When you select this transfer type, the dollars transferred will NOT include any charges and/or credits listed under the heading "SUPPLEMENTARY PAYROLL ACTIVITY."

TRANSFER TYPE 03: DETAIL

Select this option if you wish to transfer specific line items listed on the PEXP092 Payroll Expense Detail Report for a particular employee in a specific payperiod. The dollars transferred will only include the amounts listed under the heading, "EARNINGS AMOUNT" on the PEXP092 report for the particular line you have selected. Remember to fill in all of the required information in the special SHADED areas of the Form UPP 103; Transfer Type 03 transactions cannot be completed without this information.