Sponsored Projects Payroll Corrections

Payroll corrections are required when payroll charges are posted to the wrong account. As Fiscal Officer (FO), you play a key role in ensuring corrections are completed accurately, approved properly, and submitted on time.

As FO, your primary responsibilities are:

• Ensuring forms are accurate and complete.
• Ensuring cost transfers are reasonable, allowable, and allocable to your award.
• Ensuring corrections are submitted to OSPA in a timely manner.
• Attaching required supporting documentation.
• Submitting Assignment Costing to HR.
• Routing corrections to the Grant Account Assignee for approval.

Note: For Payroll Corrections involving student wages see the instructions for Student Wage Payroll Corrections.

Steps for completing a payroll correction

Step 1: Complete the Account Correction Form

• One form must be completed per employee (multiple pay periods allowed for the same employee).
• Include Fringe/DHHS Costs
  • It may be necessary to calculate the fringe
  • To calculate fringe multiply the federally negotiated fringe rate by the total amount of salary that is being moved/corrected
    • Current Rates
    • Example:
      • Total Salary: $500.00
      • Type of Employee: Full-Time Staff
      • Fiscal Year: 2026 
      • Fringe Rate: 47%
      • $500.00 x .47= $235.00 Fringe/DHHS
  • Please note: OSPA does not have access to employee records and cannot accurately calculate Fringe Benefits without the department’s assistance in identifying the type of employee (Full-Time Staff, Extra-Help, Retiree, GA, UGA, Student Employee)
• Required fields:
  • Reason for Correction (include BP numbers, employee name, and AIS number)
  • Budget Purpose (BP the expense is moving to)
  • Natural Account
    • Usually all 0’s.
  • Correct Object Code (4100–4199 for salary, 4200–4299 for wages)
    • The object code should match the original transaction
  • Fiscal Year, Amount, Requestor details (name, phone, email)
  • Fiscal Officer Signature

Step 2: Attach Required Supporting Documentation

• Copy of Payroll Certification (legible copy, highlight/circle/underline original transaction).

Step 3: Route for Approval

• Submit the completed form and attachments to the Grant Account Assignee.
• They will review, sign, and route to the appropriate department for processing.

*At this time, fiscal officers do not need to provide a copy of the Assignment Costing to OSPA.

 It is still the responsibility of the fiscal officer to submit the updated Assignment Costing to Human Resources if the correction involves a permanent change in costing