Fiscal Operations Manual
Section 500: Financial Accounting and Analysis
WARNING: THESE ARE NOT CURRENT POLICIES!!
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,
efforts of the President, Provost, and other administrative staff
budget reviews reporting to the Board of Trustees and any other applicable state organizations
processing payroll, purchase orders, and vendor invoices
collection of receivables, depositing/recording income
administering the general safety and welfare of OSU’s physical space
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.
Building Use Overhead is based on building depreciation for the space the SSF occupies. This assessment credit is placed in an 8xxxxx plant reserve fund to be used for building-related renovations. Request for use of the reserve funds is submitted to the Vice President for Finance and Administration.
Operation and Maintenance assessment is based on the most current Facilities & Administrative Rate (F&A Rate) calculations for the specialized service facilities. The calculation takes into consideration any utility cost or other O&M directly charged to the SSF and reduces the O&M assessment accordingly so there is no duplication of those costs in the fees charged to users. This assessment credit is posted to the E&G fund and is distributed as part of the budgeting process.