Part III - UNM Finance: Practical Applications

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Standard Accounting Resource Manual (SARM)

MSC 0000 00
1 University of New Mexico
Albuquerque, NM 87131

Labor Redistributions

Sometimes Payroll expenses need to be moved to an index in which they were not originally charged.  Payroll expenses are not moved using a journal voucher.  The correct method to move payroll expenses is with a Labor Redistribution. 

Using Banner form PHAREDS, the dollar amounts for payroll periods needing to be moved to a different index are redistributed.  The business purpose for labor redistributions should explain why the payroll expense for each period is being moved.

 If future payroll expenses for the employee need to be expensed to the same index as the Labor Redistribution, make sure an EPAF has also been done.  EPAFs move future expenses so they are expensed correctly and Labor Redistributions are not needed in these future periods.  LoboWeb is used to create EPAFs.