All requests for labor adjustments and redistributions charged to sponsored projects shall be made timely and include documentation to justify the need for the adjustment or redistribution. The purpose of this document is to provide guidance on the processing of labor adjustments and redistributions charged to sponsored projects.
Labor distributions are defined in the Human Resource Information System on the position record and default to the job record. They are supported by an Employee Hire form or change in labor distribution processed through Electronic Personnel Action Form (EPAF). Monthly employees’ payroll always reflects the labor distribution defined on the job record. Biweekly employees’ payroll reflects the labor distribution in the Time Reporting System (TRS). All time and attendance entries from the TRS charge the department (index) code assigned by the department on the time or employee record in the TRS.
When necessary, managers can adjust the labor distribution in the TRS for biweekly employees at any time prior to the department’s transmission of the employees’ time. When a department needs to correct a labor accounting error, the request for a labor adjustment must comply with the university's policies on Cost Transfers on Sponsored Agreements, Financial Transactions Adjustment, and Identification and Treatment of Unallowable Costs.
To make changes in the labor distribution for monthly and biweekly employees, departments must process the Electronic Personnel Action Form (EPAF) and upload any documents that will support the change in labor distribution, in time for the employee's job record to be updated in the Human Resource Information System. To correct an accounting distribution for a pay period after the labor has posted to the Enterprise Accounting System (EAS), departments must process an electronic Labor Redistribution (LR) through the GWeb Information System.
Departments must route the LR to various approvers. All redistributions involving sponsored programs are approved by department managers assigned within the Banner System. A quarterly review of labor redistributions is completed after the fact by the Office of Sponsored Projects.
Additional information on the hiring of personnel on sponsored projects is available.
- Chart of Accounts Interactive Guide
- Closing Schedule
- Finance Division
- GW Annual Reports, Financial Statements, & Single Audits
- GW GCAS Staff Directory
- GW Sponsored Projects Handbook (PDF)
- Key Reports for Financial Management
- Office of Sponsored Projects
- Office of Vice President for Research
- Uniform Guidance Website
Office of the University Controller
45155 Research Place
Ashburn VA 20147