Business Procedures Manual

Fiscal Affairs Division

5.9 Personal Services Encumbrances

5.9 Personal Services Encumbrances

(Last Modified on January 30, 2018)

In order to facilitate budget monitoring and reporting, institutions should encumber salary and fringes for benefited positions. Institutions may also elect to encumber non-benefited positions. For OneUSG Connect institutions, the pay group is utilized to determine if the personal services should be encumbered.

The encumbrance calculation and adjustment process should be run monthly prior to the preparation of the quarterly budget amendment that is submitted to the USG Budget Office. For OneUSG Connect institutions, the encumbrance calculation is processed by the SSC in accordance with the published schedule. An institution may request that the process be ran at other times if needed, including the zero encumbrance process.

For OneUSG Connect institutions, an encumbrance calculation will not be performed for employee compensation that is processed using the additional pay mechanism. To ensure computation of appropriate encumbrance amounts, employee compensation should be processed utilizing job data.


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