Retros: (Payroll Cost Transfers)

How to Complete a Retro

First, you need to complete Commitment Accounting training, then your DSA can request security role(s) that you will need to be able to edit/create department budget tables at the department level.  See our toolkits information at for more details on training, courses and applicable security roles.

To retro payroll for the current year, change the distribution to the desired combination code, and save it.  An important thing to remember is to ensure there are adequate funds to cover the payroll change. Departments should be able to make edits in CY for their own department ChartFields.  If edits relate to cross-college (between two different colleges with different first 2 digits of the dept id), or between departments within a college or for corrections to prior two fiscal years, then submit the Payroll Distribution/Retro Request form for these items to be processed by your college/VP area level office staff. If cross-college, the employee’s home department will need to obtain signature authorization from the other college involved before submitting for processing. Those on this cross-college list are authorized to sign in lieu of the department and as a backup only if department is not available.

Note that if the retro involves moving funds to grant funds 201/209, then you will need to also include the Payroll Cost Transfer form information (which could be emailed as an attachment so the processor could upload the attachment).

All retros will be processed in batches nightly except for payroll closing Fridays. Since December 2012, when restrictions were eased, there is flexibility on what funds can be retroed.  However, if an edit is made to a state approp fund in a prior fiscal year, it actually affects ONLY the current year, Once the fiscal year is closed, general revenue and non-grant funds cannot have those funds adjusted to affect the closed fiscal year.

Retro Reports

To locate a retro report in the myUFL system, navigate to Enterprise Reporting > Access Reporting > Public Folders > Human Resources Information > Pay Information > Current Pay Cycle > Prompted Cost Distribution reports.  Then filter your department and run the report using the run date when the retro occurred.

O = The original charge
B = Backed out (when you are crediting back payroll wrongly charged, this would equal a negative amount)
R = Retroed in (the payroll is charged back to the correct account)

Fringe Benefit Pool

As of FY10, fringe benefits (FB) like vacation cash-outs are now charged to combination code 0058513—the Fringe Benefit Pool (FBP)—and not directly to the department’s ChartFields.

Fringe retros automatically generates its own separate journal, and its ID starts with FBP. There is no need to include fringe in journals as part of correcting the earnings.

Fringe rates generally vary from fiscal year to fiscal year and when a retro occurs on a prior year item, it will retro at the rate that is currently in place at the time the retro occurs — so it will retro at today’s FB rate and not at the FB rate it occurred when the original charge happened.  The only way to fix this FB rate discrepancy is to do a journal entry correction.


If you are trying to process a retro that involves an expired grant, you will get an error message about an expired project end-date you will not be permitted to distribute beyond the end-date of the project. Please see the Posting Distributions for Grants section for further details. In this case, you would need to use another source of fund (contingency fund) to distribute to, as the department budget table must be distributed through to the end of the fiscal year.

If you are submitting Payroll Distribution/Retro Request forms for processing these requests, please make sure that projects are active and not expired. Grants authorization is required to process anything that deletes an expired project or if charges are moving to fund 201/209.

As of July 1, 2010, grant-related retros charging to funds 201/209 require completion of the Payroll Cost Transfer form in addition to the Payroll Distribution/Retro Request form (PDRR form).


What follows is an example of how to correct a certain dollar amount via a distribution retro to the employee’s department budget table.
Assume that the amount needing to be corrected is $735.83. Employee’s current gross earnings are $1000.00 per pay period and for our example that is also the total costs to the department for that particular pay period. You can review the payroll cost distribution reports to verify the actual costs for the pay period.

Currently, the employee’s FY18 distribution consists of:
07/1/17-06/30/18 – 100% Combination Code 0012345, project 00033333, fund 209
Since the amount needing to be corrected is less than the amount of one pay period, then retro one pay period (as shown in below). A date range of one pay period could be inserted and used to make your correction. Amount to correct of 735.83/1000 = 73.583%

Date Range Percentage Combination Code
7/1/17 – 12/28/17 100% 0012345
12/29/17 – 1/11/18 73.583% New Combination Code
26.417% No Change
1/12/18 – 6/30/18 100% 0012345

NOTE: Multiplying 73.583% x 1000.00 total cost for the pay period, equals $735.83, which is the exact amount needing correcting. In most cases, you can get to the exact amount of within a few cents. If the cents still needs corrected, then a journal entry would be done for the cents.
Keep in mind that this does not include fringe charges that will also be retroed at the same time.

Another option is to utilize the Payroll Calculator Simulation and Calculator (.xslx), found on the Commitment Accounting Toolkit.