Policy Steward: 
Assistant Director of Payroll
Format Updated: 
University Policy & Standards Converted: 
Revision Date: 
Wednesday, May 5, 2021
Next Review Date: 
Wednesday, May 5, 2021

* This information replaces PAY 702 Adjustments


702  Adjustments

Effective: 01/01/2001
Revised: 08/31/2007

  • Pay reallocations or labor redistributions must be made using a Labor Distribution form.
  • To obtain this form, log onto OSCAR, click on "Online Tasks" - "Payroll Changes" scroll to "Miscellaneous" - "Labor Distribution form" (excel format).
  • Redistributions must be received in Payroll by the deadline to be reflected in the next accounting period.

OPE charges will redistributed automatically. OPE charges relative to taxable fringe benefits can be redistributed by redistributing the non-cash earnings. Non-cash fringe benefit earn codes begin with “F”.

Prior fiscal year redistributions will be referred to the Office of Post Award Administration (OPAA) for approval.


Federal, state and private agency policies and audit guidelines reflect strict standards regarding cost transfers between grant and contract programs. The Office of Management and Budget Circular A-21, which incorporates federal cost accounting standards and federal regulations that govern expenditure of sponsored agreement funds, makes the following statement:

“Any cost allocable to a particular sponsored agreement... may not be shifted to other sponsored agreements in order to meet deficiencies caused by overruns or other fund considerations, to avoid restrictions imposed by law or by terms of the sponsored agreement, or for other reasons of convenience.”

Violation of guidelines set forth in OMB Circular A-21 carries a severe penalty with loss of funds; therefore, Oregon State University must exercise careful stewardship of all funds.  Part of that responsibility is ensuring that payroll cost transfers are processed according to federal guidelines and are applied consistently to all sponsored agreements.  Diligence must be exercised when processing retroactive payroll transfers.  Clear documentation must support such transfers so redistributions are not made for reasons of convenience.   Redistributions are subject to review by the Payroll Office and OPAA.  See also GCG 209-08Cost Transfers/Redistribution and FIS 801-06Closing the Books - Payroll for additional redistribution information.