Consolidated and Restructured Salary G/L Accounts
Central Administration, with input from the Provost, School of Medicine, and Health System management centers, has performed a comprehensive review of salary and salary transfer general ledger (G/L) accounts. The result of this review is the streamlining and simplification of several G/L accounts effective July 1, 2018.
The changes fall into two major categories as follows:
CONSOLIDATED SALARY G/L ACCOUNTS (60XXXX SERIES) - Salary G/L accounts which were largely repetitive have been merged into one account. The following table highlights the salary G/L accounts which will be closed (3rd column) and which salary G/L account will replace them (1st and 2nd columns).
|Continuing G/L Account||Description (Revised)||G/L Account(s) to be Closed and Merged into the Continuing G/L Account|
|600000||Administrative Effort (Staff, Excluding Faculty)||600100|
|602300||Administrative Effort (Non-tenure/tenure track faculty)||602200|
|603000||Administrative Effort (Tenure/Tenure-Track Faculty Only)||603100|
|604400||Technical (Exempt)||604500, 604600|
|607200||Technical (Non-exempt)||605200, 606200|
|607300||Nursing Services||605300, 606300|
|607400||Patient Services||605400, 606400|
|607600||Skilled Crafts||605600, 606600|
|607700||Students (Undergraduate)||605700, 606700|
|607800||Students (Graduate)||605800, 606800|
|607900||Students (Professional)||605900, 606900, 607000|
RESTRUCTURED AND CONSOLIDATED SALARY TRANSFER G/L ACCOUNTS (91XXXX SERIES) – Salary transfer G/L accounts have been largely restructured and simplified to describe the employee category recorded on these accounts. The following table details the new structure (1st and 2nd columns) and the G/L accounts that will be merged and closed (3rd column).
|New or Revised G/L Account||Description (New or Revised)||G/L Account(s) to be Closed and Merged into the New/Revised G/L Account|
|910000||Salary Transfer (General)||NONE|
|910100||Monthly Staff Salary Transfer||910301|
|910200||Faculty Salary Transfer||NONE|
|910300||Biweekly Staff Salary Transfer||910401, 915100, 915200, 916100, 916200, 918900|
|910400||House Staff Salary Transfer||910402|
|910500||Student Salary Transfer||915700, 916700|
|911000||Fringe Benefit Transfer||910210, 910411|
|911100||House Staff Fringe Benefit Transfer||910412|
The implementation of these changes will be coordinated by the Duke Finance teams and will require no action from your departments. A list of the changes that will be coordinated is included below.
- For the FY 18/19 budgets already submitted, the Central Budget Office will move any budgeted amount on discontinued G/L accounts to the appropriate G/L account noted above.
- Effective July 1, 2018 Corporate Payroll Services and Administrative Systems Management will process the following changes for G/L accounts scheduled to close using the mapper above.
- All employee cost distributions will be updated to reflect the designated G/L accounts.
- All recurring or future dated supplements will be updated to reflect the designated G/L accounts.
- All active secondary assignments will be updated to reflect the designated G/L accounts.
- The ST/SC assigned to the default cost center on the position will be updated.
- The G/L accounts scheduled to close will be removed from the monthly iForms dropdown options on Friday, June 22.
- The G/L accounts scheduled to close will be removed from the biweekly iForms dropdown on Friday, June 29.
- The Manual Salary Cost Transfer iForm will have a new button to display valid service categories in the dropdowns based upon the effective date of the form. If the service category is not available by default, select the update button to load the service categories that were effective on the “From Date”.
Any payroll changes effective July 1 or after will need to use the G/L accounts as described above under the new guidelines, and this consolidation of G/L accounts does not affect the ability to process retroactive changes.
This should NOT impact your sponsored projects budgets in SPS. You DO NOT need to submit a rebudget request for any changes related to the modifications noted in this correspondence.
G/L accounts will be updated on the General Ledger Account Definitions page to reflect these changes prior to July 1.
Please direct any questions or concerns to Cost Reimbursement and Analysis (firstname.lastname@example.org).