Policy Number: 137
Processing Retroactive Personnel Actions
I. POLICY AND GENERAL STATEMENT
It is the policy of the University of Texas Health Science Center at Houston (“university”) to assure that submitting and processing Retroactive Personnel Actions that impact funding, salary or position is done on an exception basis only. It is also the policy of the university to assure that all Retroactive Personnel Actions are accurate and in compliance with all applicable rules and regulations.
This policy applies only to those Personnel Actions impacting funding, salary, or position including, but not limited to Changes in Fund Source, Fund Extensions, Changes in Percent Time, and Terminations.
A Retroactive Personnel Action is any personnel action that affects a prior payroll period.
Sponsored Project Accounts are those accounts involving sponsored projects:
All Other Accounts are all accounts other than those defined as Sponsored Project Accounts (e.g., state accounts, designated accounts, service department accounts).
For the purposes of applying this Retroactive Personnel Actions policy, 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 Post Award Finance (“PAF”) Team.
Retroactive Personnel Actions are not allowed to cross fiscal years. This includes processing after fiscal year end.
Retroactive Personnel Actions for Sponsored Project Accounts will only be processed if initial submission is within 60 calendar days from the end of the month when the expense was incurred, unless the Retroactive Personnel Action request is to move the expense from a Sponsored Project Account to an All Other Account. In addition, a Retroactive Personnel Action cannot be requested past the termination date of the Sponsored Project, unless the Retroactive Personnel Action request is to move an expense off the terminated account.
Any other Retroactive Personnel Action requests should be submitted and processed as soon as possible after the need has been identified and necessary approvals received.
Retroactive Personnel Actions affecting Sponsored Project Accounts are subject to the following allowability criteria:
- Complies with the terms and conditions of the sponsored project.
- Supported by accurate Effort Reports in compliance with HOOP Policy 93 Certifying Effort Certification Reports.
- Complies with financial reporting requirements (e.g., Billings and Financial Status Reports).
University departments are ultimately responsible for ensuring all Personnel Actions comply with this policy.
For further procedures, please consult the university webpage entitled Processing Retroactive PAs – Procedures.
|Post Award Finance Team||713-500-4940|
|System Data Resources Team||713-500-3530|