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

Prior Period Adjustments

Once effort is certified by the PI, the record is locked.  Salary transfers for that period will only be permitted in rare circumstances.

Request to open a previously certified employee Effort Report memo must be completed, signed by Dean or Director and sent to your respective C&GA manager. 

Rosa Gonzalez-Rosenblatt - Main

Jason Galloway - HSC

 Biweekly employees

Effort certification does not apply to timesheet employees.    

Record Keeping

Labor redistributions

The department is responsible for keeping all records that involve the justification for labor redistributions.    See fast info question #4072, “How long am I required to keep the supporting documentation associated with employee time, PHAREDS and EPAF?”,  for more detail.  The Core office does not keep documentation on labor redistributions. 

Time sheets

For sponsored awards, , you must keep these records for three years after the submission of the final expenditure report.  i.e Award is for three years, August 2008 to September 2011, the final financial report was submitted 12/31/11.  You must keep salary documentation (time sheets) up to 12/31/14.  This includes, salary documentation for 2008.  So depending on the years of the awards you could end up keeping records for 6 or more years.    .  Please consult your fiscal monitor before destroying records.