Deferred Fringe Corrections

  • Which personnel are potentially affected by this issue?

    Any personnel on deferred/spread pay may be affected by this issue.  However, only personnel who are both charging salaries to one or more sponsored projects AND on deferred/spread pay need to have their payroll reviewed to determine whether a fringe adjustment needs to be made.

  • What should I do if I see that fringe benefits are not expensing at the correct rates for sponsored projects personnel in my department?

    If you believe an adjustment is needed for fringe associated with deferred pay please contact Heather Nelson ( or the OSP main office ( and provide the budget number and associated personnel.

  • Are there recommended “best practices” for addressing this issue?

    The University recommends the following procedures:

    1. Identify employees on deferred/spread pay.
    2. Identify the current pay source for those employees.
    3. Make sure that EPAFs are done at the beginning and end of the academic year to correctly reflect the time worked.
    4. When EPAFs are done for deferred pay personnel on sponsored projects an analysis of fringe expenses should be made and if corrections are needed that information should be submitted to OSP for adjustment.
  • What do I need to do to initiate the fringe corrections?
    Contact Heather Nelson ( or the OSP main office ( if you believe an adjustment needs to be made.  Please include the budget number and associated personnel on deferred pay with that communication.
  • Who should I contact if I have questions?
    Heather Nelson ( is the contact person within the Office of Sponsored Programs.  The University is not anticipating that adjustments for deferred fringe will be required for non-sponsored project budgets.  However, if you have concerns regarding these accounts please contact Business and Accounting Services.