* This information replaces FIS 102-02-->04 External, Service/Testing & Workshop Income & FIS 203 Internal Workshop Income & FIS 204-01/02 Internal Reimbursements & FIS 410-10 Royalties
External Income (University Fee Book)
Oregon State University (OSU) has authority to establish fees charged to non-students for services and goods provided by the institution’s departments and units (including Experiment Stations and Extension Offices).
At OSU information is collected from all OSU departments and units that intend to provide a service and charge a fee. The committee reviews all submitted proposals. The approved external fees are compiled into the University External Fee Book for review. Per OSU’s “Policy on University Policies and Standards”, a notice is placed into OSU Today to allow a three week written comment period for these fees.
At OSU, most of the service activity which charges fees externally occurs in Designated Operations 05xxxx or Auxiliary 1xxxxx funds.
For more information about fees charged to non-students, refer to:
Reference: Standard No. 580-040-0010 Institutional Authority to Establish Fees and Charges
Each department should establish an invoice numbering system that identifies the department and the INDEX for the deposit. All outgoing invoices from OSU should contain both the unique departmental invoice number and the applicable index.
Payments to OSU for services rendered or costs incurred must be treated as income (i.e. payment from a grass seed producer for OSU seed testing services). Account codes to use are in the series 06XXX.
Income for workshops for OSU credit (registered students) should be deposited using 01703 account code in an 001xxx fund. Non-credit workshop income should be deposited using account code 06410 in an 05xxxx fund.
203 Workshop Income from OSU Departments
Fiscal Operations Manual
Section 200: Revenue (Internal)
An OSU employee may participate in a workshop sponsored by another department where a registration fee is required. The transaction is processed via journal voucher. Usually the workshop receiving index is an 05xxxx Workshop Fund. Conference/workshop Internal Sales (09381) is credited and training (29040) or Conference Registration (28601) is debited.
If a unit uses a logbook or other device for monitoring the number of copies made by various entities within the unit, they may charge out the cost to each user. The number of copies billed out must be auditable. No less than once per month, a journal voucher should be prepared to credit 79107 Duplicating and Copying Reimbursement and debit 24602 Duplicating and Photocopying. The fee charged must be consistent and the same for all users. The fee should be based on the total cost of producing the copies. This includes the rental or maintenance agreement cost of the equipment, the paper, and the supplies used in the copying process.
University (internal) Fee Book
OSU Standard 580-040-0010 grants Oregon State University (OSU) the authority to establish fees and charges for certain services and materials provided by the institution. This OSU Standard allows fees and charges to be established at levels that assure recovery of the cost of providing the service and materials. The University’s internal fee book is the source of fees charged to units within the University. See the Internal Sales Reimbursements definition for the appropriate account code to use for these internal transactions.
Oregon State University has one of the most liberal royalty distribution policies in the nation. Following the recouping of patent expenses, royalty revenue is shared based on the following schedule: