Print/Copy Mail Services Vice President FA |
In February 2006, a small task force began working on evaluating current practices related to assessing indirect (or overhead) costs to operating units of the university. While a newly adopted OUS Policy requires institutions to develop policies for allocating indirect costs to auxiliary enterprises for a July 1, 2007 implementation, we are taking this opportunity to look more broadly at various different types of overhead assessments levied across the university - not just in auxiliary units.
A Committee Charge and Objectives was adopted to guide these efforts. The work plan includes communicating and working with managers in university operating units as we craft the new policies and assessment methodologies. A survey was sent to campus units in February requesting assistance in the data-gathering phase of the work committee.
Effective July 1, 2008
the university will implement changes to the overhead
assessment process and assessment rates for
revenue-generating activities.
See Overhead
Assessments – New Process and Rates
memorandum. Overhead rates will be
assessed as a percentage of current year expenditures and
will be applied automatically in Banner as expenses are
incurred. Depreciation expenses, UO assessments, and
transfers (including debt service) are excluded from
assessment and are included in the rate calculation.
| New rate schedule: | FY 2009 | FY 2010 | FY 2011 | FY 2012 | FY 2013 |
| Designated Operations | 8% | 8% | 8% | 8% | 8% |
| Service Centers | 4% | 5% | 6% | 7% | 8% |
| Auxiliary | 3% | 4% | 5% | 6% | 7% |
If you have any questions, please contact Laura Hubbard (lhubbard@uoregon.edu), or Randy Hale (rhale@uoregon.edu), or Heidi Sann (hsann@uoregon.edu) for assistance.
Secretary of State Audit Assessment |
|
| Account Code: | 28003 |
| Charged for: | Secretary of State Audit Division Audit Costs |
| Charged to: | Budgeted Ops, Service Departments and |
| Based on: | Total prior fiscal year expenditures, including payroll. |
| Frequency: | Annual |
| FY 07 Assessment | $329,514.00, J0252965 See Worksheet |
| FY 08 Assessment | $258,103.00, J0276686 See Worksheet |
Contact: Brett Giles, 6-1114 baobrett@uoregon.edu
Central Government Service Charge (formerly called "Executive Department Assessment") |
|
| Account Code: | 28020 |
| Charged for: | Operations of central government |
| Charged to: | Service Dept (09xxxx) and Auxiliary (1xxxxx) Funds |
| Based on: | Prior fiscal year salary and wages, excluding OPE |
| Frequency: | Annual |
| FY 07 Assessment | $158,080.00, J0252921 See Worksheet |
| FY 08 Assessment | $174,184.00, J0276697 See Worksheet |
Contact: Brett Giles, 6-1114 baobrett@uoregon.edu
DAS Geography Info System Assessment |
|
| Account Code: | 28036 |
| Charged for: | UO's share of maintenance of the state's investment in shared geographic information |
| Charged to: | Budgeted Operations |
| Based on: | Prior fiscal year salary and wages, including OPE |
| Frequency: | Annual |
| FY 07 Assessment | $15,662.00, J0239655 |
| FY 08 Assessment | $19,770.00, J0261924 |
Contact: Brett Giles, 6-1114 baobrett@uoregon.edu
Tort Liability Assessment (Risk Mgmt-Liability Ins) |
|
| Account Code: | 28060 |
| Charged for: | Liability insurance for personal injury |
| Charged to: | Service Dept (09xxxx), Auxiliary (1xxxxx) Funds, Cont Ed, Budgeted Opns |
| Based on: | Prior fiscal year salary and wages, including OPE |
| Frequency: | Annual |
| FY 07 Assessment | $538,543.00, J0252926 See Worksheet |
| FY 08 Assessment | $904,571.00, J0276713 See Worksheet |
Contact: Brett Giles, 6-1114 baobrett@uoregon.edu
Property Insurance Assessment |
|
| Account Code: | 28061 |
| Charged for: | Insurance on the property portion of the Insurance Fund |
| Charged to: | Service Dept (09xxxx), Auxiliary (1xxxxx) Funds & Budgeted Opns |
| Based on: | Fixed Assets values at prior fiscal year end. These include buildings, improvements other than buildings, land, infrastructure, equipment and collections. |
| Frequency: | Annual |
| FY 07 Assessment | $439,629.00, J0252930 See Worksheet |
| FY 08 Assessment | $1,054,600.00, J0276732 See Worksheet |
Contact: Brett Giles, 6-1114 baobrett@uoregon.edu
Centralized Activities Assessment |
|
| Account Code: | 28101 |
| Charged for: | OUS Centralized Activities' administrative costs |
| Charged to: | Auxiliary (1xxxxx) Funds |
| Based on: | Total prior fiscal year revenues |
| Excluded: | Capital outlay |
| Frequency: | Annual |
| FY 07 Assessment | $196,127.00, J0252934 See Worksheet |
| FY 08 Assessment | $156, 820.88, J0276736 See Worksheet |
Contact: Brett Giles, 6-1114 baobrett@uoregon.edu
Institutional (UO) Assessments
Building Use, Operations & Maintenance, and General & Administrative Assessments |
|
| Account Code: | 28202, 28203, and 28204 |
| Charged for: | Indirect costs allocated to the 3 or 4 subject service departments for building use, etc. (see text of JV's listed below. |
| Charged to: | Technical Science Admin, University Computing, University Printing and Summer Session (Gen and Admin only) |
| Basis & Rate: | Per Research Services and Controllers Office |
| Frequency: | |
| Example: | June '97, Document#s J0052502, J0054368 |
Contact: Tim Godsil, 6-2397 tgodsil@orsa.uoregon.edu
Internet Service Assessment |
|
| Account Code: | 22016 |
| Charged for: | Proration of university charges for high speed internet access. |
| Charged to: | Federal, state, and private restricted funds with the exception of gift funds. |
| Basis & Rate: | $0.0022 x Gross monthly pay. Work-Study and Tech Work portion charged back to department funds. |
| Frequency: | Monthly |
| Example: | July 02 Document# ZI001994 |
Contact: Brett Giles, 6-1114 baobrett@uoregon.edu
Business Affairs Office Services |
|
| Account Code: | 28201 |
| Charged for: | Business Affairs Office accounting, payroll, purchasing, and accounts payable services |
| Charged to: | University Housing, Chemistry Stores, University Printing, Student Health Center, Public Safety, Technical Science Admin, EMU, and Athletics |
| Basis & Rate: | Per Business Affairs Office |
| Frequency: | Annual |
| Example: | August '98, Document# J0056321 |
Contact: Heidi Sann, 6-1116 hsann@uoregon.edu
Employee Assistance Program |
|
| Account Code: | 28555 |
| Charged for: | Provides short-term professional counseling or assessment and referral services for employees or members of their immediate households who are experiencing personal problems. |
| Charged to: | All departments with benefits eligible employees |
| Basis & Rate: | $2.21 per benefits eligible employee |
| Frequency: | Monthly |
| Example: | Month: Aug Doc No., FY04: ZJ002387 |
Contact: Randy Hale, 6-2011 rhale@uoregon.edu
Admin Overhead Assessment |
|
| Account Code: | 28204 |
| Charged for: | University overhead expenses |
| Charged to*: | Formerly to Self-Support (05xxxx, 06xxxx), Service Dept (09xxxx), and Auxiliary (1xxxxx) funds. Now, fixed amounts will be charged to Athletics, EMU, Housing, Health Center, Printing, Telecom, Copy Center, and Parking. |
| Basis & Rate: | Prior fiscal year expenses. Formerly 1%; now fixed amounts to subject funds |
| Frequency: | Quarterly |
| Example: | FY 06, PD03 - Document No: J0216358 |
Contact: Randy Hale, 6-2011 rhale@uoregon.edu
Note: This assessment has been discontinued, as of FY98. Instead, the departments listed above will pay fixed amounts annually.
8% Overhead Assessment |
|
| Account Code: | 70003 |
| Charged for: | To make up reduction in State support to Higher Education per 1981 State Legislature |
| Charged to: | Designated Operating (05xxxx) funds |
| Basis & Rate: | 8% charged automatically |
| Frequency: | each time an expense is processed for a particular subject fund |
| Example: | Month: N/A Doc No: N/A |
Contact: Martha Schumacher, 6-3524 marthas@uoregon.edu
UO Foundation 1% Endowment Assessment |
|
| Account Code: | Not applicable; monthly revenue to endowment funds is reduced by 1%. The money so collected is put into index UCONSV. Approximately quarterly an invoice is processed to pay the money collected to the UO Foundation. |
| Charged for: | Foundation administrative overhead. |
| Charged to: | Unrestricted gifts funds and restricted individual gifts funds |
| Frequency: | Quarterly |
| Basis & Rate: | 1% of monthly endowment earnings to above funds |
| Example: | monthly Doc No., FY98: VA890116 |
Contact: Martha Schumacher, 6-3524 marthas@uoregon.edu