Fiscal Operations Manual
Section 500: Financial Accounting and Analysis
The State Department of Administrative Services (DAS) assesses fees to the University for the following:
- DAS Central Government Services - Based on total payroll (including OPE) for the first year of the prior biennium for Service Departments and Auxiliary Enterprises.
- DAS Purchasing - Based on prior year expenses in 2xxxx, 40101, 40111, and 6xxxx account codes.
- DAS Tort Liability - Based on prior year total payroll (not including OPE) & Claim history at DAS.
- DAS Property Insurance - Based on prior year insured values of Buildings, Fixed Assets, and Improvements Other than Buildings.
- Secretary of State’s Audit Division – Based on the percentage of expenses for each auxiliary or service center fund in relation to the total amount of auxiliary or service center expenditures..
- State Treasury Banking - Monthly charge based on prior month banking transactions.
- State Geographical Information System - Assessed by DAS, redistributed by OUS based on enrollment numbers.
- Central Government Services Assessment - Assessed at .22% of actual revenue in auxiliaries and statewides.
Fees are assessed to Statewides, Service Centers, Auxiliaries, and the General Fund. The General Fund picks up the assessment for Continuing Education (eCampus and Summer Session) and Designated Operations.