GAP 200.350, Salary Transfers

  1. Overview
  2. Transfer between Duke University (co. 0010) and the Health System (all other companies)
  3. Transfers within the Same entity




In normal circumstances, all salary transfers are processed through the payroll system, in accordance with GAP 101.2, Staff Changes. Use either the Staff Change iForm or the Cost Distribution - Transfer Only iForm.

In the following circumstances, a transfer through the payroll system is not feasible. In these situations, a Journal Voucher is used to transfer salary and related fringe benefits. When using the following G/L accounts, the same G/L account must be used for both the debit and the credit.



The payroll system cannot process funding for an employee in both company 0010 and a Health System company; as a result, the transfer must be accomplished using one of the following, depending on the type of transfer.

A. House Staff

For house staff transfers use the following G/L accounts. Fringe benefits must be transferred as a separate line item on the Journal Voucher.

910402 House staff Labor Funding
910412 House staff Fringe Benefits

B. Other than House Staff

The Compensation Agreement Form must be used to document an agreement for the transfer of employee expenses between the University and the Health System. This agreement details the G/L accounts to be used. Fringe benefits must be transferred as a separate line item on the Journal Voucher.

Transfer from the University to the Health System (debit DUHS, credit DU)

910200 Faculty supporting DUHS
910300 Monthly Staff supporting DUHS, non-faculty
910301 Monthly support to DUHS (split code FTE agreement, F/S)
918900 Biweekly employee supporting DUHS910210 Fringe Benefits supporting DUHS

Transfer from the Health System to the University (debit DU, credit DUHS)

910400 Monthly Staff supporting DU, non-faculty
910401 Biweekly employee supporting DU
910411 Fringe Benefits supporting DU



In some situations, such as a rotating labor pool, there is a need to transfer salary within the same entity, either the University (0010) or the Health System, using a Journal Voucher rather than making changes through payroll. This should only be done when it is not feasible to do through payroll. The following G/L accounts have been set up to accommodate these situations. Fringe benefits should be transferred as a separate line item on the journal voucher.

910000 Professional Labor, Department Administration
910100 Professional Labor, Instructional Administration

915100 Clerical Labor, Department Administration
916100 Clerical Labor, Instructional Administration

915200 Technical Labor, Department Administration
916200 Technical Labor, Instructional Administration

915700 Student Labor, Department Administration
916700 Student Labor, Instructional Administration

911000 Fringe Benefit transfer within the same entity

To ensure the integrity of effort reporting, within the University the category of labor that is used for the 9xxxxx transfer must be the same as the category of labor that the employee was paid on in the payroll system, 6x xx service type, service category.