Subject: Changes to Salary Recoveries & SBA Journal Process
Background: As part of the University of Calgary’s commitment to continued improvement, an
Integrated Service Delivery approach for the processing of Salary Recoveries and Salary Benefit
Adjustment Journals (SBA Journals) within Faculties and Business Units is being implemented across
the University effective December 10, 2012. This change will better integrate common process
standards and controls while providing a comparable level of service for all faculties and units
throughout the University.
What Has Changed: Who processes Salary Recoveries and SBA Journals within Faculties / Business
Units and where requests should be sent.
Types of Salary Adjustments:
Salary Recovery - an adjustment requires a “Salary Recovery” when:
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Operating salaries that are secondarily sourced from either a University of Calgary
held project, or are to be billed to an external agency. Ie, salaries paid out of fund 10
and recovered from a project or invoiced to an external agency
Generally used for regular salaried Academic appointments, (less frequently for MaPS
and AUPE employees). This type of adjustment is not used for GAT, Post Docs,
Hourly, Scholarship, Fixed Term (project), or salary splits within the same business
unit or across projects.
Benefits amounts must be included, if funding agency allows
Ongoing/Recurring Salary Recoveries:
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Processed in the Salary Recovery Module
For salaries paid out of fund 10 and recovered from a project or invoiced to an
external agency. Eg. CRC chairs, iCore chairs, AHS
One Time Salary Recoveries:
 For use to adjust ongoing salary recoveries only
o Processed in Salary Recovery Module
o Can be used to:
 Move recovered costs from the employee home Dept ID to another
operating Dept ID (if not redirected in the recovery set up)
 Pick up retro period recoveries ie due to project being set up late,
late set up of ongoing recovery, correction of over/under recovery of
ongoing salary recovery etc
 Make corrections to prior period ongoing salary recoveries. (ie. fund
60 to 60 corrections where a project was incorrectly charged)
September 2014
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Cannot be used for:
o One time recoveries where there will not be a future ongoing/recurring salary
recovery
o A one-time transfer to properly allocate salary and benefits costs for a certain
period, unless there is an existing ongoing/recurring salary recovery for that
person
o Fund 60 to 60, where there is no recurring salary recovery
Additional information on salary recoveries is located at
http://www.ucalgary.ca/finance/documentation)
Forward requests to: your Analyst, Finance Services; they are Salary Recovery Initiators in PS.
The Analyst, Finance Services list is found at http://www.ucalgary.ca/finance/services/
SBA Journal – an adjustment requires an “SBA Journal” when:
 The transaction does not fit the criteria for HCM Retro Accounting or Salary Recovery
processing
 Fund 60 to 60 salary expense transfers that are not recurring
 Fund 10 to 60 where the transaction is one-time, for a specific amount or time period
and no ongoing/recurring salary recovery will be set up eg. A one-time transfer to
properly allocate salary and benefits costs for a certain period.
 Scholarships
 Hourly employee (timesheet) distribution corrections
Benefits amounts must be calculated as part of the entry, if funding agency allows
For Fund 60, 70, 11 - Forward your request to - RTAHELP@ucalgary.ca (no change in process)
All other funds – Forward your request to - your Analyst, Finance Services; they hold GL
Journal Entry Requestor status. The Analyst, Finance Services list is found at
http://www.ucalgary.ca/finance/services/
HCM Retro Processing – an adjustment requires “HCM Retro Processing” when:
 The accounting redistribution is for
o Salary & benefits adjustments across funds that are not fund 10 related
 Pay periods in the current fiscal year (includes retro correction to
beginning of fiscal year), AND
 is on-going changes to future pay periods
o to clear a Suspense posting in account 54995
o eg. Academic hired out of one department but will be paid by another
department on a recurring basis
 Cannot be used for:
o Salary and benefits adjustments between fund 10 and other funds
o Hourly employee (timesheet)
o Scholarships
o Specific dollar value or limited time period that is not ongoing
The request should be through the HCM document submission process (i.e.) Job Change
request or Academic Accounting request. A determination will be made regarding whether
HCM processing is appropriate.
September 2014
Requests submitted to your Analyst, Finance Services should be submitted via email and contain
the following supporting documentation:
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Subject line of email should contain: “Salary Recovery Request” or “SBA Journal
Request”.
A brief description of the salary and benefit adjustment required.
Information required to process the adjustment:
o Name and Department of the requestor.
o Name, Employee ID, and Record Number (if known) of the employee
requiring the salary and benefit adjustment,
o Salary amount(s) to be moved and the time span covering the adjustment.
o Faculty/Unit and Dept ID where the salary currently resides,
o Fund/Dept ID/Project/Internal code where charges should be applied, or
agency name/address/contact person if the charges should be billed to an
external agency.
o Name of budget owner / trust holder where charges should be applied.
o Details of any special considerations and supporting documentation as
required.
All SBA Journals must follow the General Ledger Journal Entry and Supporting
Documentation Requirements found at
http://www.ucalgary.ca/finance/documentation .
Who to Contact: For any questions regarding these changes, please contact your supporting Analyst,
Finance Services or the RTA Help Desk at RTAHELP@ucalgary.ca .
September 2014