• 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

              · Equipment

              · Telephone costs

              · Supplies

              · Travel

• 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              · Most commonly the replacement of outdated computers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