PERSONNEL

Permanent Salary Base

Comprised of all permanent, status positions (filled and vacant), future year variance pools (discussed later) and continuing increase pools (discussed later)

 Budgets may be transferred between components of the salary base but total salary base budget does not change.

 Changes to the base include Trustee approved salary increases or new status positions.

 All excess funds will roll forward within the RC unit.

Continuing Increase Pools

A holding place for USNH salary increase funds

 These pools are planned for each RC unit by the USNH Personnel and UNH Human Resources Offices.

 During the budget process, the UNH Budget Office will analyze the plans and determine the appropriate aggregate amount to be budgeted at each RC unit.

 All excess balances will roll forward within the RC unit.

Appointment Variance Pools

Variances created by personnel moves (e.g. new employee hired at a lower amount than departing employee) are recorded here.

 Current year pools are budgeted within each RC unit. These pools can not be negative.

 Future year pools are automatically entered into each RC units account by an automated process.

Other Personnel

Term, Grant, Non-Status, Temp, Bonus, Overtime, Hourly, Student Labor, CWS are all examples of other personnel.

 RC units have full control over these budgets and must budget accordingly.

Fringe Benefits

An expense budget to fund fringe benefit expenses for full and partial fringe rates.

 RC units are responsible for paying fringe expenses on positions out of this budget (done automatically by HR system) but not incremental fringe expenses associated with an individual employee.

 Any balance at the end of the fiscal year falls to RC unit reserves.

Longevity

Extra pay awarded to Operating Staff to recognize length of service to the University System.

 Each RC unit must budget and monitor longevity expenses for their unit. If an employee is eligible for longevity pay, the HR system will automatically charge the RC unit's longevity budget.

 All excess balances will roll forward within the RC unit.

Cost Sharing

Associated with research projects, it is the portion of allowable externally sponsored program costs not borne by the sponsoring agency.

 RC units are responsible for budgeting these expenses.