Post Award

Processing Retroactive PAs - Procedures

The System Data Resources (SDR) Team

The SDR team shall receive the request for a Retroactive Personnel Action from a department and determine if the request crosses fiscal years. If the request for a Retro PA crosses fiscal years, the request will be denied and the SDR team will not process the request. SDR will notify the department that their request has been denied and returned.

If the request for a Retro PA does not cross the fiscal year, SDR will determine if the request involves a Sponsored Project Account and therefore requires review by the PAF team. PAF must review all Retro PA requests effecting Sponsored Project Accounts. If the request for a Retro PA must be reviewed by PAF, the SDR team will forward the request to PAF for their review and approval or disapproval.

Note that Sponsored Project Accounts are those accounts involving sponsored projects: grants, contracts, gifts, and endowments. All Other Accounts are all accounts other than those defined as Sponsored Project Accounts (e.g. state accounts, designated accounts, service department accounts, etc.).

However, for the purposes of Retro PAs, any Sponsored Project Account that does not require external financial reporting will be treated as an All Other Account. Confirmation of external financial reporting requirements is the responsibility of the PAF team.  

If the request for a Retro PA does not involve a Sponsored Project Account, SDR will review the request for allowability. If the request is allowable, SDR will approve and process the Retro PA. If the request IS not allowable, SDR will not approve and process the Retro PA. In both cases, SDR will notify the department.

Note that all Retro PA requests received by the PA cutoff date, if approved, will be entered for the upcoming payroll and available for online review within the system. The SDR team will also notify the department once the Retro PA has been completed. 

If the Retro PA request is disapproved, SDR will notify the department of the disapproval and forward the PAF team’s reasons for disapproval.

The SDR team receives notification from PAF whether they have approved the request for a Retro PA effecting a Sponsored Project Account. If PAF approves the request, SDR will process the Retro PA. If PAF does not approve the request, SDR will not process the request. In either case, SDR will notify the department.

All Retro PA requests received by the cutoff date, if approved, will be entered for the upcoming payroll and available for on-line review within the system. The SDR team will also notify the department once the Retro PA has been completed. 

If PAF disapproves a Retro PA request, SDR will notify the department of the disapproval and forward the PAF team’s reasons for disapproval.

The Post-Award Finance (PAF) Team

The PAF team shall receive the request for a Retro PA from the SDR team and determine if the request should be approved or disapproved for processing.

If the request for a Retroactive Personnel Action involves moving expense from a Sponsored Project Account to an All Other Account, the PAF team will determine which accounts are affected by the transfer of expense. The PAF team will also determine with the departments if there is an alternate method for resolving the issue without processing a Retro PA. If there is an alternate method for resolving the issue, PAF will work directly with the department to implement the alternate method. 

However, if processing the Retro PA is the only way to resolve the issue, once all documentation has been received, PAF will approve the Retro PA and forward their approval to the SDR team for processing.

If the request for a Retro PA does not involve moving expense from a Sponsored Project Account to an All Other Account, but the time period for the request is longer than sixty (60) calendar days from the end of the month when the expense was incurred,  PAF will disapprove the request and forward their disapproval to the SDR Team. However, expenses can still be transferred from a Sponsored Project Account to an All Other Account with the required documentation (see Retroactive Processing forms).

If the request for a Retro PA does not involve moving expense from Sponsored Project Account to an All Other Account and the time period for the request is not longer than sixty (60) calendar days from the end of the month when the expense was incurred, the PAF team will check to see if the termination date of the project has passed. If the project has terminated, PAF will disapprove the request and forward the disapproval to SDR. However, expense can still be transferred off the terminated account with the required documentation (see Retroactive Processing forms).

If the request for a Retro PA does not involve moving expense from Sponsored Project Account to an All Other Account and the project has not terminated, PAF will review the request for allowability. If the request is not allowable, PAF will disapprove the request and forward their disapproval to the SDR team. 

If the request is allowable, the PAF team will check to see if an Effort Report has been generated for the account effected. If an Effort Report has been generated, PAF will check to see if it has been certified by the department. If the Effort Report has already been certified by the department, the PAF team will disapprove the request and forward their disapproval to the SDR team. However, expense can still be transferred from a Sponsored Project Account to an All Other Account.

If an Effort Report has not been generated or a generated Effort Report has not certified by the department, the PAF team will request a Cost Transfer Request be submitted by the department, where applicable. 

The PAF team will then check to see if the Financial Status Report (FSR) is required. If the FSR is not required, the PAF team will approve the Retroactive Personnel Action and forward their approval to the SDR Team for processing. All final billing requirements, if applicable, must also be satisfied.

If the FSR is required, the PAF team will check to see if it has been completed. If the FSR has not been completed, the PAF team will approve the Retro PA, forward the approval to the SDR team for processing, then complete the FSR as needed. The final billing requirements, if applicable, must also be satisfied.

If the FSR has been completed, the PAF team will check to see if the FSR can be revised (see “m” below).

While checking on the status and requirements of the FSR, PAF will also check to see if final billing is required. If final billing is not required, PAF will approve the Retro PA and forward the approval to the SDR team for processing. The FSR requirements, if applicable, must also be satisfied.

If final billing is required, PAF will check to see if it has been completed. If not, PAF will approve the Retro PA, forward the approval to SDR for processing, then complete the final billing as needed. The FSR requirements, if applicable, must also be satisfied.

If Final Billing has been completed, the PAF team will check to see if the final billing can be revised.

If both the FSR and the final billing can be revised, PAF will approve the Retro PA, forward approval to SDR  for processing, then revise the FSR and the final billing as needed.

If either the FSR or the final billing cannot be revised, PAF will disapprove the request and forward the disapproval to the SDR team.