Comprehensive Cost Identification
- Fringe benefit costs associated with new positions
· Appendix B-1 lists fringe cost factors
- Changes in existing fringe benefit costs due to changes in benefits eligibility, benefits enrollment status, or benefits expense rates.
· An employee may move from non-eligible benefits status to eligible benefits status
· A benefits eligible employee may change benefits selections that will result in cost changes
· Most commonly, such cost changes occur when an employee changes from the PEIA single plan to the family plan or vice-versa.
· Costs can be found in Appendix B-1
- Operating expenses associated with new positions
· Telephone costs
- Routine equipment upgrades
· Most commonly the replacement of outdated computers
- Expense increases resulting from changes in the mission of the unit
· Changes in the basic activities of a unit will impact the budget of the unit