Office of Sponsored Programs
The Ohio State University

Personnel Expenditure Transfers

Personnel Expenditure Transfers (PETs) are a one-time transfer of personnel expenses in the General Ledger (GL) entered in the Human Resources System.  The Sponsored Project PET Personnel Expenditure Transfer page must be used when adjusting personnel salaries either to or from a sponsored project.

The purpose of this job aid is to review the edits and to provide examples of the typical entries made when transferring personnel salary expenses to or from sponsored projects.  The following guidelines apply to Personnel Expenditure Transfers that affect sponsored projects:

Sponsored Project PET Basics

Date Entry for Pay Begin and Pay End Dates

  • PETs on a sponsored project must be processed for individual employees for the Pay Begin and Pay End dates equal to the employees pay period. (For example: Monthly paid 7/1-7/31 and biweekly paid 6/8-6/21 or 6/22-7/4).
  • PETs can be entered for pay periods 90 days prior to the start of the current month. (For example: if a PET is entered in July the pay periods that can be entered are April, May, June). See grid below for the months that can be entered.
    Current Month Departments Can Enter Sponsored Project PETs
    January October, November, December
    February November, December, January
    March December, January, February
    April January, February, March
    May February, March, April
    June March, April, May
    July April, May, June
    August May, June, July
    September June, July, August
    October July, August, September
    November August, September, October
    December September, October, November
  • PETs for more than 90 days prior to the current month the department will need to complete a PET form.
  • PETs for employees who worked a partial pay period must be entered with the full pay period begin and end dates.
  • Transfers for employees with a mid pay period hire or termination must use employees pay period dates for the Pay Begin and Pay End dates.

Project Dates

  • PET transfers to a project can occur up to 60 days after the project end date as long as the pay period falls within the project dates.
  • PET transfers on projects where the end date is more than 61 days in the past AND a PET is needed for a pay period that is within the previous 90 days – the department will need to coordinate with the Office of Sponsored Programs.
  • PET transfers can be processed for 60-90 days prior to the beginning of a project only if pre-award costs have been approved by the sponsor; check with your Sponsored Program Officer.

Calculation of the Amount

  • The PET amount is calculated based on the percentage of effort entered applied to the compensation rate from the employee’s Job Data record of the pay period begin and end dates entered in the PET.
  • PET transfers for a partial pay period (For example: July 1-15 will need to be entered for the full pay period and the percentage can be adjusted to obtain the correct dollar amount). For adjustments to dollar amount, contact the Office of Sponsored Programs Project Payroll Department.
  • PET transfers to an employee’s additional payments such as Quarter Off Duty, Supplemental Compensation or a student’s pay will be calculated with the percentage of effort based on the Job Data Earnings page. For adjustments to dollar amount, contact the Office of Sponsored Programs Project Payroll Department.
  • Compensation rates
    • Monthly – Total amount of compensation rate from the employee’s job data records (sum of all active employee records) for the time frame entered in the PET.
    • Biweekly – Total amount of standard hours (sum of all active employee records) X hourly rate for the time frame entered in the PET.

Timing for Posting

  • PETs will be only be selected for processing if the Paycheck Issue date has passed.
  • PETs entered before the last 8 calendar days of the month will post to the GL the night they are entered (assuming the Paycheck Issue date has passed) and will have a current month journal date.
  • PETs entered within the last 8 calendar days of the month will be posted to the GL in the following month (once the Paycheck Issue date has passed) with a journal date of the following month.
  • PETs will appear on the PI Portal the day after entry.

Special Types of PET Entry

  • PET transfers for 9 month employees will be calculated at the percentage of effort based on the Job Earnings Distribution at the 12 month rate.  The additional adjustments to calculate the 9 month rate to the sponsored project will be processed by the Office of Sponsored Programs in the month after the PET is entered.
  • PETs adjusting a Release Time appointment should use the appropriate Release Time account (601XX) on both the “from” and “to”.
  • PETs transfers for employees affected by the NIH Salary Cap will be calculated at the gross salary and will be adjusted by the Office of Sponsored Programs in the month after the PET is entered.
  • Transfers for employees with multiple pay types (monthly and biweekly) will be based on the lowest number of the employee record (For example: an employee holds 2 appointments; a Graduate Fellow paid monthly and an Undergraduate Student paid biweekly).

PET Justifications

PETs processed by a University Department Human Resource Professional where there is a charge to a sponsored project will generate a Cost Transfer Form. The approval form is emailed to the project’s Principal Investigator for the debit project in the month after the transfer was entered. The form needs to be completed within a month of receipt.

The PETs requested prior to the 90 days include a justification and approval on the completed form and are required prior to the entry in the Human Resources System.

Examples