Calculating Lapsed Salaries

There is not an IBIS or NCFS report that explicitly shows generated or projected lapsed salaries – manual calculation is required.

For available lapsed salaries

Compare YTD expenditures in salary and fringe accounts to prorated Authorized Budget

Available Lapsed Salaries = Prorated Auth Budget – YTD Expenditures

For projected available lapsed salaries

Compare Authorized Budget to estimated year-end personnel expenditures

Projected Lapsed Salaries = YTD Auth Budget – Estimated Expenditures