TO:                   Project Directors, Statement Recipients

FROM:             Robert W. Moenart

SUBJECT:        Retroactive Turn Around Document (TAD) Changes

Due to increased exposure from external federal auditors and the numerous methods in which retroactive changes to appointments have been handled in the past, it was determined that a formalized set of procedures for processing Turn Around Documents (TADs) on sponsored projects should be established.

A retroactive appointment change is defined as any change that adjusts a period retroactively in excess of 120 days. All retroactive changes on sponsored projects must be approved by the Sponsored Programs Office of Financial Operations. There are three scenarios that may occur. A change may impact only the current fiscal year, it may impact only the previous fiscal year, or it may overlap the current and previous fiscal year.

If the change is only for the current fiscal year and is deemed appropriate by the Sponsored Programs Office, a TAD will need to be processed.

If the change is only for the previous fiscal year and the effort had been certified by an individual, a journal entry will be processed to effect the change. A memo will be required to process the journal entry, signed by both the individual whose effort is being adjusted and the person of next higher administrative authority. This is, in effect, "re-certifying" the effort being charged to the sponsored project.

If the change overlaps the current and previous fiscal year, a TAD will be processed for the current fiscal year and a journal entry will be processed for the portion covering the previous fiscal year.

For the individuals who are paid on the timekeeping (090000 accounts) system, all retroactive changes, if approved by Sponsored Programs, will be expedited for processing via Payroll.

By standardizing this process, we should be able to limit audit exposure, as well as reduce time in processing the charges against the sponsored projects.

Please do not hesitate to contact Robert L. Barbret (rbarbret@umich.edu) at 4-9593 from the Sponsored Programs Office with your comments or concerns.

RWM:rlb:rb