Granting agencies may provide teaching release to the Principal Investigator's home department to help cover teaching commitments.  If the financial reimbursement to the home department is less than 25% of the faculty member's salary, the secondment will normally be handled as a chargeout.

If the financial reimbursement to the home department is greater than 25% of the faculty member's salary, it will be handled in on of two ways, either as a chargeout described above or as a salary split handled through HRMS.  The specific circumstances and amount will help determine the proper handling.  Each case will be reviewed individually.  The arrangements for handling teaching release should be discussed with Finance prior to the appointment.

If the teaching release is handled as a salary split, see Salary Accounting Procedure.

If the teaching release is handled as a chargeout, the memo to Finance must include the following information:

a)    Declaration that the memo is in regards to faculty teaching release.
b)    Name of person involved.
c)    Term of the arrangement (start and end dates).
d)    Amount of money to be transferred.
e)    The two accounts involved in the chargeout.
f)    Signature by authorized signing authority.

DR    xxxx-xxx-105-xxxx-xxxxxx-6670-xxxx-xxx
CR    xxxx-xxx-100-xxxx-xxxxxx-4011-xxxx-xxx

Finance
November 2008