JUSTIFICATION FOR PAYROLL ACCOUNTING ADJUSTMENT AS227
Request Information
Principal Investigator (PI)
Complete this section only if a partial payroll period is being transferred.
If payroll is being transferred for a partial payroll period, list Worktag (Grant, Program, Gift, etc.), dates covered, amounts,
and percentage of the payroll being transferred. If the full payroll period is being transferred, skip this section.
Worktag
From Date
To Date
Amount Percentage
Justification
1. Why is the adjustment being done retroactively? Please explain how the error occurred.
2. What is the benefit to the grant being charged? Describe how the employee’s salary is a proper and allowable cost to the
grant (include the sponsor’s name and project title) to which the salary is being transferred.
3. What were the extenuating circumstances which prevented this adjustment from being processed timely?
4. What corrective actions have been taken to eliminate future needs for payroll adjustments of this type?
Finance and Administration • Office of Accounting Services • Sponsored Program Accounting
240 Thomas Boyd Hall • Baton Rouge, LA 70803 • P 225-578-5337 • F 225-578-7217
REV 12/1/16
Louisiana State Universitysi
Office of Accounting Services
Sponsored Program gam Accountin
240 Thomas Boyd Hall
Retroactive payroll adjustments must have justification attached which fully explain the necessity of the transfer. The
justification must answer the following questions:
If the payroll adjustment is being processed over 90 days from the effective date of the form, please answer the following
questions:
