一道本不卡免费高清

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Definition of Non‐Recurring Expense Items

一道本不卡免费高清Vetted by CAFA as of 8‐13‐2019

一道本不卡免费高清SenateBill 190 details specific items that would be expected in the newly‐requiredCarryforward Spending Plans that must be submitted for approval.

Theannual Legislative Budget Request Instruction Manual glossary indicates thatnon‐recurring means “expenditures or revenues that are not expected to beneeded or available after the current year.”

An E&G non‐recurring expenditure is defined as anexpenditure that is not expected to be needed or available after the currentfiscal year. Non‐recurring expenditures have distinct elements:

  • Time‐limited in nature, where an end date to a given contract oractivity is known
  • There is no promise or guarantee of future funding
  • May cross multiple years, but the above two provisions apply
  • May address financial challenges resulting fromexternal factors (examples could includefederal government shutdown, drop in state revenue resulting in a mid‐year reduction)

Thefollowing is a list of non‐recurring expenditure examples vetted by the Councilfor Administrativeand Financial Affairs (CAFA) group, to be updated as new items are identified :

一道本不卡免费高清Aunified understanding of non‐recurring expenditures will be critical for theplanning process and consistency of operations for all of the institutions.

一道本不卡免费高清Some examples ofnon‐recurring expenditures include, but are not limited to:

  1. Summer Appointments
  2. OPS Appointments
  3. Adjunct Faculty Appointments
  4. Visiting Faculty Appointments
  5. Limited / Time Specific Employment
  6. DROP Employees
    • If there is an overlap for cross‐training. Focus on the position. For example, if a CFO enters DROP or announces his / her retirement, that should not make the position non‐ recurring as someone will replace him or her (or the university could reorganize)
    • If the position (position responsibilities) is being eliminated or reassigned
  7. Start‐Up Funds
  8. Repairs and Maintenance
  9. Equipment Purchases
  10. Student Financial Aid Payments
  11. Travel
  12. Office Supplies
  13. Bonus / Temporary Payments
  14. Utilities Expense (such as a mid‐year, unexpected increase, that wasn’t built into the original budget)
  15. Consultant Fees
  16. One‐Time / Annual Contracts (case‐by‐case determination by each university)
  17. Rentals (short‐term)
  18. Transportation (such as transportation cost for site visits, additional buses required on a short‐term basis, etc.)
  19. ERP Updates
  20. Demolition
  21. Leases (case‐by‐case determination by each university)