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Staff Benefits Accounts

Staff benefits are managed centrally by the University Budget Office. Each month after Salaries & Wages (S&W) are posted, budgets for expended staff benefits are allocated automatically to the units incurring the expenses. Because of this central allocation to cover exact expenditures, there are no surplus staff benefits available to be transferred by departments. Departments may not make transfers into, out of, or between staffbenefits (within the CSU Operating Fund).

Transfers from Non-Salary Accounts to Salary Accounts

Current campus policy states that because staff benefits are managed centrally, when a department increases their Salary & Wages (S&W) budget, they must contribute a predetermined percentage of that amount to the centrally managed staff benefits pool. The percentage charged, currently 34.5%, is updated each fiscal year and depends upon the current cost of providing staff benefits.

Transfers from Salary Accounts to Non-Salary Accounts

When routinely transferring budget out of S&W accounts into Operating Expenses & Equipment (OE&E), no return of staff benefits is given. Only during the begin year base budget process are there two exceptions:

• When a permanent shift of base budget is made from S&W into OE&E, the current percent being used for staff benefits is applied to the S&W amount and is added to the department’s base budget in OE&E.
• When a new position is being established, and it will not be filled for six months or more, a request can be made to the University Budget Office that the benefits associated with this position (while it is vacant) be given to the department in OE&E as one time funding.

Exceptions

There are S&W categories in which employees do not incur full staff benefits costs. In addtion, there are salary payments that are not tied to every staff benefit.

• On Campus Work Study (WS): On Campus WS funds may only be transferred to another On Campus WS account. Staff benefits are not associated with these transfers.
• Graduate Assistant, Student Assistant, Intermittent Hourly Temporary Help (Positive Payroll), Overtime and Shift Differential: Since there are minimal (or no) staff benefit expenditures associated with these types of payroll, any budget transfers between these accounts and OE&E accounts do not require matching staff benefits coverage.