For more information, refer to the Payroll Journal Sources and Journal Line Attributes job aid.
Pre-Encumbrances and Encumbrances
| Journal Source | Position Status | What it Represents | When You'll See It |
|---|---|---|---|
| Payroll Commitment (Fringe Benefit Commitment) | Vacant | Estimated future salary and fringe benefit costs | Approved Position Management job requisition exists |
| Payroll Commitment Adjustment (Fringe Benefit Commitment Adjustment) | Vacant | Updated estimate for a vacant position | Funding or requisition changes |
| Payroll Commitment Liquidation (Fringe Benefit Commitment Liquidation) | Vacant | Removes the pre-encumbrance (commitment) | Requisition closes or worker is hired |
| Payroll Obligation (Fringe Benefit Obligation) | Filled | Estimated future salary and fringe benefit costs | Employee is assigned to a position |
| Payroll Obligation Adjustment (Fringe Benefit Obligation Adjustment) | Filled | Updated estimate for a filled position | Changes in pay, funding, hours, job |
| Payroll Obligation Liquidation (Fringe Benefit Obligation Liquidation) | Filled | Removes encumbrance | Payroll runs and actuals post |
Payroll Expenses (Actuals and Corrections)
| Journal Source | What It Records | Common Reason |
|---|---|---|
| Payroll Actual Accrual (Fringe Benefit) | Actual payroll expenses | Regular payroll processing |
| Allocation | Corrected payroll expenses | Federal Work Study or Fellowship corrections |
| Payroll Accounting Adjustment (Fringe Benefit Actual Adjustment) | Manual expense corrections | Payroll Accounting Adjustments (PAAs) |
| Payroll Off Duty Pay Cap Adjustment | Not currently used | Salary above cap for 9-month faculty |
Accruals & Fiscal Year-End
| Journal Source | Purpose | When It Occurs |
|---|---|---|
| Payroll Forward Accrual (Fringe Benefit Forward Accrual) | Records earned but unpaid payroll | End of accounting period |
| Payroll Encumbrance Accrual Reversal | Fixes encumbrance timing across fiscal years | Infrequent year-end scenarios |
Special Payroll Scenarios
| Journal Source | Who It Applies To | Why It Exists |
|---|---|---|
| Payroll Obligation Adjustment – 9 Month Faculty | 9-month faculty | Aligns encumbrances to 9-month expense period |
| Payroll Statistic Hours Actual | Health System / Health Plan | Records actual payroll hours |
| Payroll Statistic Hours Accrual | Health System / Health Plan | Records accrued payroll hours |
How to Use This Cheat Sheet
- Seeing an encumbrance? Check whether it’s a Commitment (vacant) or Obligation (filled).
- Seeing a negative amount? It’s likely a Liquidation.
- Reconciling payroll? Focus on Payroll Actuals and Accruals.
- Budget planning? Look at Encumbrances and Pre-Encumbrances.