Effective July 1, 2013, the university implemented changes to the overhead rate structure for auxiliary operations, designated operations, service centers and the ASUO. These changes are intended to establish a new comprehensive rate structure, update the cost pools from the prior rates, and clearly identify the basis for the overhead rate charges.
As of January 2023, departments will no longer be charged monthly telecom fees for each-phone. Instead, the rates listed below (FY23 Jan – June) have been adjusted to include the cost of providing communications and collaborative technologies (CCT) to campus. See Documents – Communications and Collaborative Technologies (CCT) Program (uoregon.edu) for details on this change to the billing model for communications technology.
Following is a summary of the new rate structure:
The revised overhead rate structure has two components
Facilities Rate – only charged to units that do not pay their own utilities, custodial, repairs and maintenance costs. This rate includes a full range of base facility functions that are needed to maintain the overall physical operation of the University (i.e. – central utilities).
The Administrative Rate structure has been established as recognition that larger departments generally have increased levels of self-funded administrative support (e.g., HR, IT, media, purchasing, contracts, etc.) within their organizations, as well as economies of scale.
Administrative Overhead Rate: All units will pay the administrative rate. That maximum rate for FY24 - 7.07% and FY25 is 7.47%. However; the following structured rate schedule will be applied in recognition that larger units generally self-fund increased levels of administrative support services (e.g., HR, IT, media, purchasing, contracts, etc.) within their units.
Base Amounts - Up to
Rate - FY24
Overhead total - FY24
Rate - FY25
Overhead Total - FY25
$ Up to 5,000,000
$5,000,001 - 10,000,000
$10,000,001 - 20,000,000
$20,000,001 - 30,000,000
Facility Overhead Rate: Those units that do not pay for their own utilities, custodial support, and repairs and maintenance needs will be charged the facility rate in addition to the administrative rate. The facility rate is 6.0% for FY24 and FY25, and covers the cost of providing these services.
Maximum Rates: Rates will be adjusted slowly to give units an opportunity to absorb these increased costs in their budgets. Following is a chart outlining the maximum rates charged per year.
Maximum Rate –
Admin & Facility Rate
Maximum rate –
Research Service Centers –
Overhead Rate for Internal Customers
Research Service Centers –
Rate Charged to External Customers - REVENUE
FY 2024 - Large Units
FY22 Expenditure Base
FY24 STuctured Rate
FY24 Effective Rate
FY25 Effective rate
Intercollegiate Athletics Rev/Exp
Residence Hall Operations
PE and REC
*Effective rates are estimates based on FY22 expenditure levels.
Following is a detailed example of how the accounting would work for a unit with $15 million of expenditures:
Admin overhead charged
First 5 million
Next 5 million
Next 4 million
Total Effective Rate
For additional information please contact Budget and Resource Planning at email@example.com.