Unclaimed Payroll Check Policy
The University of Georgia Payroll Department will maintain records of outstanding
payroll checks. Any check that has been outstanding for at least one year as of June
30 of each year must be reported to the State of Georgia by November 1 and the funds
remitted to the State.
Reason for policy
Per the University System of Georgia policy 19.1, the University of Georgia must have
a process for reviewing, reporting, and transmitting outstanding payroll checks to
The Payroll staff will review outstanding payroll checks periodically and transfer
those that are outstanding for more than 180 days to the University’s unclaimed property
liability account. Payroll will notify payees of payroll checks in excess of $50 with
a pay date that is at least 90 days old and is still outstanding. The letter will
include instructions to the employee to aid in resolving the outstanding check issue.
Between 60 and 120 days prior to the check being outstanding for one year, the staff
will make a final attempt to contact the payee of the outstanding check. All efforts
in this process will be documented. Payroll checks that are outstanding for at least
a year at the end of the fiscal year will be reported to the State of Georgia Commissioner
of Revenue by the following November 1 and the funds will be remitted to the State. The
Payroll staff will retain detailed information (including, but not limited to, the
payee, amount, check number, and date issued) on all outstanding payroll checks that
were transferred to unclaimed property and/or reported and remitted to the state.
Unclaimed property: Any property that has remained unclaimed by the owner for more than one (1) year is
Responsible University Senior Administrator: Vice President for Finance & Administration
Responsible University Administrator: Associate Vice President for University Business and Accounting Services
Policy Owner: Payroll
Policy Contact: Debbie Finkle
Phone Number: 706-542-3431
Explanation: This series provides a record of payroll checks issued. This series includes lists
in check number order that show the check amount, employee name, and social security
number. (Board of Regents: Payroll Records 0472-04-25)
Record Copy: Payroll will keep a list of checks transferred to Unclaimed Property and reported
to the State of Georgia.
Retention: 5 years