Fiscal Operations Manual
Section 500: Financial Accounting and Analysis
Effective: 01/01/2003
Revised: 12/30/2014
An administrative assessment is made to recover overhead costs incurred by the institution central services on behalf of funds which are not directly supported by either State of Oregon Educational and General appropriation or sponsored grants and contracts. Central administrative services benefit the entire institution and are not easily assignable to any one unit. Examples include, but are not limited to,
Reference:
An administrative assessment is charged to Designated Operation fund direct expenditures. Banner charges the assessment as each transaction occurs. There is no assessment on transfers. See FIS 515 Designated Operations for additional information.
Specialized Service Facility (SSF) cost shall consist of both direct costs and allocable share of overhead costs, per OMB Uniform Guidance section 200.468 Specialized Service Facilities. This is considered full-costing. Overhead cost includes use of the building and general operations & maintenance cost associated with the space occupied by the SSF. The charges are posted by Business Affairs monthly. The current SSF at OSU are: Printing/Mailing, Telecommunications, Motor Pool, and Laboratory Animal Resource Center.