Auxiliary & Self-Supporting Activities Task Group
Summary & Recommendations
May 27, 2010
Table of Contents
EXECUTIVE SUMMARY ............................................................................................................ 2 Recommendations and Next Steps .............................................................................................. 4 PROJECT DESCRIPTIONS, EXPLANATIONS, & OPEN ITEMS ............................................ 5 Introduction and Process ............................................................................................................ 5 Rate Development ....................................................................................................................... 6 Identified Activities and Classification ....................................................................................... 8 Other UC Campuses ................................................................................................................... 9 Response from Health Sciences ................................................................................................ 10 RECENT DEVELOPMENTS AND FUTURE CONSIDERATIONS ........................................ 11 Senate Administration Task Force ............................................................................................ 11 Bureau of State Audits .............................................................................................................. 12 Post-Task Group Reactions and Recommendations ................................................................. 12 Health Sciences ..................................................................................................................... 12 Student Affairs ...................................................................................................................... 13 Academic Affairs .................................................................................................................. 13 ATTACHMENTS
Attachment A – Administrative Overhead Rate Calculation Detail
Attachment B – Overhead Rate Details (ICR, Differential Income, Admin Recharge)
Attachment C – Projected Impact, Summary by Vice Chancellor
Attachment D – Projected Impact, Detail by VC, Organization, Fund
Attachment E – ACT Project Proposal for Automation of Overhead Recovery
Attachment F – Responses from other UC Campuses with Medical Centers
Attachment G – Updated UC Systemwide Survey
Attachment H – VCHS Counterproposal PowerPoint Presentation
APPENDICES
Appendix A – Link to 2009 ASSA Tiger Team Final Report (June 2009)
Appendix B – Charge Letter from Vice Chancellor Matthews (Nov 2009)
Appendix C – Report of the Senate-Administration Task Force on Budget (Jan 2010)
Appendix D – Senator Yee’s request to the Bureau of State Audits (Feb 2010)
Appendix E – Task Group Membership and Contributing Staff from Campus
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EXECUTIVE SUMMARY The Auxiliary and Self-Supporting Activities (ASSA) Task Group was appointed in November
2009 at the request of the Chancellor. The charge was to ensure the campus is recovering all
administrative overhead costs from this important and growing segment of campus operations.
The task group was appointed as a result of the June 2009 ASSA Tiger Team’s conclusions that
the campus was not fully recovering its overhead costs from campus auxiliary and other self
supporting activities which represent almost 45% of total campus operations, and have grown by
over 75% over the last 8 years. In light of this, the appointed Task Group was specifically
charged with working toward some key goals outlined in the ASSA Tiger Team final report:

Develop an administrative overhead rate(s) by using the current cost-based overhead rate
development approach and costing principles used by the University and federal
government to set overhead rates for sponsored research projects.

Evaluate the assessment of campus overhead and other self-supporting activities and use
of the actual calculated rate rather than the federally negotiated, and discounted, rate.

Address auxiliary and other self-supporting activities identified as not remitting, or
under-remitting, overhead to the campus.

Standardize and automate the overhead recovery process, similar to the current process
for sponsored research projects.
The task group included representatives from all Vice Chancellor units across the campus, as
well as the Medical Center. One of the primary goals of the team was to finalize the
administrative overhead rate(s) to be recommended to campus leadership, with ample time to
communicate and implement for the 2010/11 budget planning process.
By policy, all campus auxiliary and self-supporting activities are expected to ‘fully self-support’
and not receive institutional subsidy. Costing and pricing policies require that rates for sales to
the general public shall recover both direct costs and indirect costs, or overhead. Direct costs are
those costs that can be identified specifically with a particular service or product, or that can be
directly assigned with relative ease and a high degree of accuracy. Overhead costs are those
costs that cannot be easily, and with a high degree of accuracy, identified with a particular
service or product, or that are incurred for a common or joint objective. For Auxiliaries and
some specific self-supporting academic activity, overhead recovery now occurs largely via an
‘administrative recharge’ rate charged on expenditures, whereas a ‘differential income’
overhead rate is charged on revenues generated from self-supporting activities.
Recommendations, Impact and Next Steps Over the period of over four months the group researched and discussed the approach to rate
development, surveyed local service providers and other institutions’ recovery processes,
considered potential overhead recoveries and campus impacts, as well as options for automation.
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In brief, the task group’s recommendations are outlined below:
1. Administrative Overhead Rate(s) Development
It is proposed that the administrative overhead rate on Auxiliary and Self-Supporting
Academic Activities be adopted effective July 1, 2010. While Auxiliary activities directly
pay for facility related costs, the Medical Center also directly pays for a significant number
of administrative services. In recognition of the significant differences between the Medical
Center and other Auxiliaries, a special and reduced administrative overhead rate was
developed and is proposed for the Medical Center. All other Auxiliary and Self-Supporting
Academic activities such as Housing and Dining, Transportation and Parking, Bookstore,
Medical Group, Recreation, and Extended Studies among others, will be subject to the same
basic administrative overhead rate. The calculated and proposed preliminary Administrative
Overhead Rates specifically for the Medical Center and campus Auxiliaries & other
Academic Self Supporting activity are:
Hospital/Medical Center
1.8%
Campus Auxiliaries & Other Self Supporting
4.1%
The supporting detail used to derive these rates can be found in Attachment A.
It is further proposed that the final rates be adopted and that these remain in place, until such
time as the campus revisits the Federal indirect cost recovery rate development and, in
parallel, reviews these administrative rates. Phasing in the rate over a 2-3 year period
recognizes the significant impact on some units that have been paying little or nothing at all.
2. Differential Income Overhead Rate - Identified Activities and Classification
Campus recharge policy PPM 300-40 defines pricing policy and provides direction for the
establishment, costing, pricing, and administration of recharge and other income producing
activities with outside sales. Consistent with this policy, and working with their respective
departments, Vice Chancellor representatives have reviewed the classification of activities as
either subject to recharge policy and thus pay the current Differential Income Overhead
Rate of 45% on their outside sales, or exempt from this policy and subject to the
Administrative Overhead rate(s) noted above. This will facilitate automation for policy
compliance, and addresses current issue of departments not remitting or under-remitting
overhead to campus. A breakdown of the current Differential Income Overhead Rate
subtotaled by component is included in Attachment B. For activities that the task group
members have identified as possible waivers to policy, PPM 300-40 has an existing process
in place to request a waiver of overhead from an oversight committee.
3. Automation
The task group worked with General Accounting and ACT to better understand how the
automated process works for Federal ICR and how it might benefit the ASSA project. The
task group proposes that a small work group of campus experts and customers be identified
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to work with ACT over the next several months to assist in the automation effort. Until
automated system is ready, the group recommends calculating each unit’s overhead amounts
as proposed in this report and using actual 2009/10 revenues and expenditures, and effecting
the transactions via global batch process. Further, we recommend the campus invests in this
automation initiative with future reimbursement from increased overhead recovery.
Projected Impact
-
Differential Income Overhead – The most significant weakness with the current
Differential Income process is that the responsibility of collecting and remitting overhead to
the campus is left up to each activity, with no consequence for lack of or under-remitting. As
a result, it appears that while the campus should have collected well over $12 million in
2008/09, only $2.7 million was actually remitted. The task group believes that automating
the differential income process will eliminate this weakness and improve overhead recovery.
-
Administrative Overhead – Preliminary administrative overhead calculations are based on
the rates and activities described in the previous sections and are projected to be around $20
million compared to the $2.5 million collected in 2008/09.
Attachment C provides a summary level impact projection for Differential Income and
Administrative Overhead, subtotaled by Vice Chancellor area. Attachment D provides the
detail for these projections at the individual activity level.
While there were some detail questions and concerns that arose throughout the process, these
were not fully addressed by this group as they were outside the scope of group’s charge.
However, these are noted and outlined in the “Recent Developments and Future
Considerations” section toward the end of this report.
Next Steps
As next steps, the group proposes adoption of recommendations and that: 1) a small subset of
task group members, and others as appropriate, work to discuss appropriate implementation
details including first year roll-out, communications, policy revisions, etc.; 2) a small work group
of campus experts and customers be identified to work with ACT to assist in the automation
effort; 3) the campus financial officers discuss options for the disposition and allocation of this
expanded overhead recovery income. Some crossover with existing group members would be
necessary to ensure knowledge continuity and timely automation.
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PROJECT DESCRIPTIONS, EXPLANATIONS, & OPEN ITEMS Introduction and Process The Auxiliary and Self-Supporting Activities (ASSA) Task Group was appointed by Vice
Chancellor Gary Matthews in November 2009 at the request of the Chancellor. The task group
was appointed as a result of the June 2009 ASSA Tiger Team’s conclusion that the campus was
not fully recovering its overhead costs from campus Auxiliary and other Self-Supporting
Activities which represent close to 45% of total campus operations, and have driven a large
portion of campus growth over last 8 years. In light of this, the task group was charged with
working toward the goals outlined in the June 2009 Auxiliary and Self Supporting Assessment
Tiger Team Final Report (see Appendix A for a link to the entire document), specifically:

Development of administrative overhead rate(s) by using the current cost-based overhead
rate development approach and costing principles used by the University and federal
government to set overhead rates for sponsored projects.

Evaluate the assessment of campus overhead and other self-supporting activities and use
of the actual calculated rate rather than the federally negotiated, and discounted, rate.

Address auxiliary and other self-supporting activities identified as not remitting, or
under-remitting, overhead to the campus.

Standardize and automate the overhead recovery process, similar to current process for
sponsored projects.
The task group included representatives from several Vice Chancellor units across the campus,
including the Medical Center (see Appendix B for charge letter and a list of contributing
members and departments). Many of the representatives also participated in the work of the
initial Tiger Team, thus maintaining the crucial continuity needed to ensure timeline completion
of this important campus work. One of the primary goals of the team was to finalize the
administrative overhead rate(s) to be recommended to campus leadership, with ample time to
communicate and implement for the 2010/11 budget planning process.
The task group had its first meeting on November 20, 2009. Over the period of four months the
group researched and discussed the approach to rate development, surveyed local service
providers and other institutions’ recovery processes, considered potential overhead recoveries
and campus impacts, as well as options for automation. Several sub-groups met to discuss
specific items and many other meetings were held with campus departments as part of some
survey processes. Some questions and concerns that arose throughout the process were not fully
addressed by this group because they were outside the scope of group’s charge. However, these
are noted and outlined in the “Recent Developments and Future Considerations” section toward
the end of this report.
The initial ‘kick off’ meeting focused on a review of the ASSA Tiger Team’s June 2009 report
and key recommendations, a review of each goal outlined in the charge letter, and an
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introduction to the world of overhead cost recovery. Each successive meeting included a review
of the group’s goals and provided updates on the progress made between meetings.
-
The Financial Analysis Office (FAO) provided the data and the tutorials related to UCSD’s
current overhead rate calculation for Federal sponsored projects. The group spent a
significant amount of time trying to better understand how this rate is calculated and how to
pare it down based on the perception of services provided from the units included in the
calculation.
-
The General Accounting office provided the initial data set that illustrated the magnitude of
the under recovery problem with a comparison between the amount of outside revenues
collected by campus departments, the amount of Differential Income and Administrative
Recharge (Overhead) remitted, who is remitting overhead, and who is not. The FAO built
off of this initial data set to produce some very rough estimates of how much overhead
should be collected.
-
The task group worked with General Accounting and ACT to better understand how the
automated process for Federal ICR works and how it might help inform the ASSA project.
Based on these departments’ feedback and subsequent review and discussion at the ASSA
meetings, an ACT Project Proposal was drafted and submitted in February 2010. This
proposal was reviewed by the ACT executive committee and given a high priority ranking.
Administrative Overhead Rate Development All campus auxiliary and self-supporting activities are, by definition, expected to ‘fully selfsupport’ and not receive institutional subsidy. Costing and pricing policies require that rates for
sales to the general public shall recover both direct costs and applicable campus overhead costs.
Direct costs are those costs that can be identified specifically with a particular service or product,
or that can be directly assigned with relative ease and a high degree of accuracy. Overhead costs
are those costs that cannot be easily, and with a high degree of accuracy, identified with a
particular service or product, or that are incurred for a common or joint objective. For
Auxiliaries and specific self-supporting academic activity, overhead recovery now occurs largely
via an ‘administrative recharge’ rate charged on expenditures, whereas a ‘differential income’
overhead rate is charged on revenues generated from self supporting activities.
The FAO is the lead campus office with expertise and responsibility for negotiating campus
Federal overhead rates for sponsored research as well as for staffing the campus Recharge Rates
committee which administers rate setting as governed by campus policy PPM 300-40. Working
with the ASSA Task Group, the FAO proposed two Administrative Overhead Rates
specifically for the Medical Center and Auxiliary & other Self-Supporting Academic Activities
using the Comprehensive Rate Information System (CRIS). CRIS is the standard rate
development system used by the vast majority of educational institutions to prepare Facility &
Administrative (F&A) research overhead rates used for Sponsored Research proposals. The
FAO has provided the following description of their rate calculation method:
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----UCSD ADMINISTRATIVE/INFRASTRUCTURE SUPPORT COSTS
BENEFITTING AUXILIARY ENTERPRISES
As defined in University and campus policy, Auxiliary Enterprises must be fully self-supporting activities,
and are expected to fully reimburse the campus for all services and resources received. In the past, this was
accomplished by identifying detailed transactional data for various services, benefiting the auxiliaries.
Because this burdensome bean-counting effort required extensive time by Accounting staff, it was not
carried out regularly or effectively, and gradually the basis for the administrative recharges became
increasingly incomplete and lagged in the level of recovery.
In order to more comprehensively, consistently and effectively comply with campus overhead recovery
policy and make the recharges more applicable to current services provided, we proposed the development
of an Auxiliary overhead rate calculation based on the methodology used to develop campus overhead rates
for sponsored projects with the Federal government. The rates would be calculated using annual campus
financial statements data, reasonably allocating cost to benefit, and deriving a ratio that serves as a valid
basis for cost reimbursement.
METHOD SUMMARY
Using the same annual financial expenditure data as used for negotiating campus overhead rates for federal
sponsored projects, identify the following beneficiary cost pools:
 Hospitals/Clinics
 All Other Auxiliary Enterprises (Housing & Food Services, Parking, Bookstore, etc.)
 Other Self-Supporting I&R Activities (Academic recharge activities, student activities, Extended
Studies, and other alternative degree programs such as the Master of Advanced Studies.)
 All Other major functional Activities (Mission - Instruction, Research, Public Service, etc.)
Identify the following Administrative/Infrastructure Support (AIS) cost pools, adjusted to modified total
direct costs to exclude cost of goods sold, equipment and capitalized expenditures, facility rentals, etc.:
 AIS benefitting all campus activities (Chancellor, etc.)
 AIS benefitting all campus activities except Hospital/Clinics
 AIS not benefitting/separately funded by Hospital/Clinics and Other Auxiliaries
In addition, certain expenses are set aside and excluded from the calculation. (year-end closing entries,
vacation and other accruals, capitalized expenses, etc.)
Allocate the AIS cost pools to the appropriate beneficiary cost pools, and identify the resulting AIS rates
for the beneficiary categories.
Application of the resultant rates for Hospital/Clinics and Other Auxiliaries to their annual expenses will
determine their share of the campus AIS expenses.
Under the federal costing principles that govern sponsored project overhead rate calculations, all costs in
designated AIS cost pools must be consistently allocated to all benefitting activities, even where certain
costs are incurred for a common institutional objective and do not directly benefit some of those activities.
-----
While Auxiliary activities directly pay for facility related costs, only the Medical Center also
directly pays for a significant number of core administrative services. In recognition of the
significant differences between the Medical Center and other Auxiliaries, a special and
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reduced administrative overhead rate was developed and is proposed for the Medical Center.
All other Auxiliary and self supporting activities such as Housing and Dining Services,
Transportation and Parking Services, Bookstore, Medical Group, Recreation and Extended
Studies among others, will be subject to same basic administrative overhead rate. The
calculated and proposed preliminary Administrative Overhead Rates specifically for the
Medical Center and campus Auxiliaries & other Academic Self-Supporting activity are:
Hospital/Medical Center
1.8%
Campus Auxiliaries & Other Self Supporting
4.1%
Identified Activities and Classification UCSD Policy and Procedure Manual (PPM) 300-40 provides guidance and direction for the
establishment, costing, pricing, and administration of recharge and other income producing
activities on campus. These activities include auxiliary enterprises (includes hospitals), service
enterprises, academic support activities, support group activities, and miscellaneous sales
activities. Certain activities are listed as “exceptions” to some of the procedures outlined in the
PPM, among these are:
-
Hospital activities
Medical Group services
Auxiliary Enterprises
University Extension
Office of Continuing Medical Education
Intercollegiate Athletics
Campus Recreation and intramural sports
Long-term rental or lease agreements
Technology Transfer agreements
Sales of surplus property
University Events
Departments of Theatre and Music
The ASSA task group has classified all revenue generating activities into two broad categories,
as either:
-
Activities Subject to the Recharge Policy – Includes primarily recharge activities that are
mostly housed in State or campus funded space and do not pay directly for facilities costs
like debt service, building maintenance, or utilities. These activities exist primarily to
service internal departmental needs, rather than to generate outside sales revenue. To the
extent these activities do engage in external sales then an appropriate level of campus
overhead is to be charged. A few examples of activities housed in campus funded space and
with outside sales include service agreements, SIO and campus machine shops, animal care,
academic based recharges, Chemistry Mass Spectrometer Facility, Surplus Sales, Cancer
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Center Transgenic Mouse Facility, Storehouse, and Imprints among others.
Because of this, PPM 300-40 requires all such on-campus activities to charge the full 45%
Differential Income overhead rate on all external sales. (Off-campus and Nimitz/MPL
activities employ reduced differential income rates.) These rates are similar in concept to
those applied to federal research activity and negotiated with the Department of Health and
Human Services (DHHS), less four components; equipment depreciation, sponsored project
administration, student administration and services, and libraries.
The biggest issue with Differential Income overhead recovery is non-compliance with
campus policy. Departments are responsible for collecting and remitting differential income
but the majority of departments either do not collect, or are collecting but do not remit
overhead to campus.
-
Activities Listed as an Exception to the Recharge Policy – Certain activities are listed as
“exempt” from the recharge policy because they pay for their own facilities costs
(construction, debt financing, maintenance, utilities) and many of their own administrative
needs, thus are largely self-supporting. Specific examples include the Medical Center,
Housing and Dining, Transportation and Parking, Bookstore, Recreation, Extended Studies,
and various rental facilities among others.
These activities are expected to reimburse the campus for indirect costs, or overhead costs,
incurred by the campus for central administrative offices, such as Business and Financial
Services, Budget and Planning, Human Resources, Administrative Computing, and Campus
Communications among others. They will be assessed the Administrative Overhead Rates
listed in the previous section.
Projected Impact -
Differential Income – The most significant weakness with the current Differential
Income process is that the responsibility of collecting and remitting overhead to the
campus is left up to each activity, with no consequence for lack of or under-remitting. As
a result, it appears that while the campus should have collected well over $12 million in
2008/09, only $2.7 million was actually remitted. The task group believes that
automating the differential income process will eliminate this weakness and improve
overhead recovery.
Importantly, the Task Group recommends that the Differential Income rate be applied to
expenses adjusted for recharge income and other excludable costs. This is a change from
present policy which assesses Differential Income on revenue. Switching from a charge
on revenue to a charge on expense will allow a number of adjustments to be made to the
cost basis that will more fairly recognize the administrative workload associated with the
outside revenue.
-
Administrative Overhead – Preliminary administrative overhead calculations are based
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on the rates and activities described in the previous sections and are projected to be
around $20 million compared to the $2.5 million collected in 2008/09.
Automation The task group worked with General Accounting and ACT to better understand how the
automated process works for Federal ICR and how it might benefit the ASSA project. Based on
their feedback and discussion at the ASSA meetings, an ACT Project Proposal was drafted and
submitted in February 2010. This proposal was reviewed by the ACT executive committee and
given a high priority ranking. The ACT Project Proposal can be found in Attachment E.
Other UC Campuses Below is a summary of the more recent feedback we received from three of four UC campuses
with hospitals and included their detailed responses in Attachment F. This supplements an
earlier UC systemwide survey collected by the ASSA Tiger Team included in Attachment G.
-
UC Irvine collects 7.6% from campus self-supporting activities ($7.6 million) and 2.3%
from their medical center ($9.7 million).
-
UC Los Angeles collects $8.9 million in central administrative fees from campus selfsupporting activities and from their school of medicine.
-
UC San Francisco charges about $36 million in fees-for-services negotiated between the
central campus service units and the medical center each year.
Response from Health Sciences The two representatives from the Health Sciences area, one representing the School of Medicine
and one representing the Medical Center, have recently expressed opposition to the direction of
the group. In Health Sciences’ view, the “use of an overhead rate applied to the Medical
Center’s expense is not an accurate allocation of the campus services we use.” They have also
stated that in their view, “developing and applying a standard overhead rate to fully recover costs
does not provide for any accountability on the part of the campus to manage costs or improve
operating efficiencies.”
Recommendations and Next Steps As outlined in this report, the task group invested a significant amount of time educating
themselves on a broad range of topics (rate, activities, impact, automation), to arrive at the
following set of recommendations.

Rate Development – It is proposed that the rates outlined in the prior section be adopted
effective July 1, 2010. Because of the work involved in automating the assessment, charging
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the rates in fiscal 2010/11 will remain somewhat manual process. Task group members
requested a service inventory and survey of some departments to accompany the
administrative overhead calculations. This inventory provides a description of the general
administrative services provided to the medical center and campus auxiliaries to ensure there
is no overlap with specific and direct services these activities currently pay for directly. It is
further proposed that the final rates be adopted and that these remain in place, until such time
as the campus revisits the Federal indirect cost recovery rate development and, in parallel,
reviews these administrative rates.
“Phasing” – Recognizing each unit’s planning needs and the significant financial impact for
some units that have been paying little or nothing, the group proposes phasing in the
implementation of the overhead rate over a two or three-year period starting in 2010/11.

Identified Activities and Classification – Working with their departments, Vice Chancellor
representatives have reviewed the classification of activities as either subject to Differential
Income or Administrative Overhead. For the activities that task group members have
identified as possible exemptions to the campus policy, PPM 300-40 has an existing process
in place to request a waiver from an oversight committee.

Automation and Implementation – The task group proposes that a small work group of
campus experts and customers be identified to work with ACT over the next several months
to assist in the automation effort. Some crossover with existing group members would be
necessary to ensure continuity and timely automation. Knowing that the automation of
overhead recovery will not be ready for the 2010/11 fiscal year, the group recommends
calculating each unit’s overhead amounts as proposed in this report and using actual 2009/10
revenues and expenditures, and effecting the transactions manually.
At this time, ACT does not have the resources to dedicate to this project and may be
requesting campus funds to support the development effort. We recommend the campus
invests in this automation initiative with future reimbursement from increased overhead
revenues.
RECENT DEVELOPMENTS AND FUTURE CONSIDERATIONS Senate Administration Task Force In January 2010, the UC San Diego Senate-Administration Task Force on Budget released a set
of budget-related recommendations to the Chancellor. One of the recommendations specifically
asked for an examination of all auxiliary and self-supporting activities to ensure that they are
truly self-supporting. A link to the final report can be found in Appendix C. The section related
to auxiliary activities is provided below:
Auxiliaries to Become Self-Supporting: Auxiliary enterprises are self-supporting activities that
provide non-instructional support in the form of goods and services to students, faculty and staff.
These units receive no funding from the state and are operated from revenues they generate.
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Examples of auxiliary enterprises are housing operations, non-housing food service operations,
parking operations, bookstores, student centers and unions, and child-care centers. The ability of
the auxiliary units at UC San Diego to contribute to a resolution of our budget problems should
be thoroughly explored. Auxiliaries that are not self-sustaining should be carefully examined,
reorganized, and made to be self-supporting. They should pay in full for the University services
they use. The ability of auxiliaries to operate as profit centers, in accordance with prevailing
market costs and practices, should be explored with realized profits used to offset campus
shortfalls in state funds, without imposing additional burdens on students.
Bureau of State Audits On February 11, 2010, California State Senator Leland Yee has requested that the Bureau of
State Audits (BSA) perform a comprehensive audit of the University of California with a focus
on the use of public funds, student fees, and auxiliary organizations. Specifically in regard to
auxiliary organizations, the BSA will be looking at the “policies and practices the UC has in
place to ensure that state funds are not used to supplement … auxiliary organizations.” This
development is right in line with the ASSA Task Group’s charge to fully recover costs for
administrative support provided to these activities, and in line with the Academic SenateAdministration Task Force’s recommendations. A copy of Senator Yee’s request and the BSA
notification can be found in Appendix D.
Post­Task Group Reactions and Suggestions Health Sciences On May 13, 2010, Vice Chancellor for Health Sciences submitted a PowerPoint presentation to
the Chancellor (see Attachment H) outlining their response to the ASSA Task Group’s
recommendations. The presentation indicates that Health Sciences agrees that it should pay for
the campus administrative services it uses and benefits from, but has issues with the modified
expenditures base methodology developed by the Task Group and offers a counterproposal to the
recommendations included in this report.
Some of the issues that Health Sciences specifically outlined in the presentation include:
 Disagree with expense-based methodology.
 Suggest ‘lack of’ consideration for other fund flows such as ICR, gift and interest from
Foundation activity, NGN assessments, and Clinical Trial overhead.
 No way to match the cost to the benefit of the cost.
The Health Sciences counterproposal offers an alternative to the recommended overhead rate
calculation based on a leadership oversight rate of 5% for VC offices, a medical center / campus
staff ratio of 21% for offices that support the entire campus community, and application of direct
effort for other central administrative offices based on surveying such offices for direct effort.
The Health Sciences counterproposal recommends a ‘flat’ $2.4 million overhead contribution to
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the campus, subject to an annual inflation increase not to exceed 5%, for a period of 5 years.
Student Affairs “Essentially, the Vice Chancellor of Student Affairs accepts the purpose, methodology, and
results of the Auxiliary & Self Supporting Activities (ASSA) Task Group’s Summary &
Recommendations Report, including the established overhead recovery rates and efforts to
automate the process in the interest of full compliance by self supporting activities.
Lastly, given the large amount of new discretionary funds the automated overhead recovery
process is projected to recuperate, the Vice Chancellor of Student Affairs looks forward to being
included in the imminent conversation regarding the long-term plan for redistribution of those
funds to the campus.”
Academic Affairs As a next step, the Task Group should continue to meet to discuss appropriate changes following
the implementation of these recommendations. One significant issue will be the disposition of
the new revenue that is collected from these new charges and collection processes. There are
many options which include considering existing Core budgets that are supporting central
administrative offices as well as the new collected income.
Core principles should be developed to assist in making recommendations. Examples of core
principles include:
1. Providing sufficient resources to adequately and efficiently carry out the essential
administrative and core services to support the academic mission.
2. The various recommendations of the recent Senate Administrative Task Force on the
Budget.
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Appendix A
Appendix B – Link to 2009 ASSA Tiger Team Final Report (June 2009)
http://wwwcbo.ucsd.edu/PDF/TigerTeamReports/Auxiliary%20&%20Self%20Supporting%20Assessment%
20Tiger%20Team%20-%20Final%20Report.pdf
Appendix B (Charge Letter)
Appendix C (Senate-Admin Budget Report)
Report of the Senate-Administration Task Force on Budget
January 2010
The Senate-Administration Task Force on Budget was charged with providing general
recommendations to Chancellor Marye Anne Fox and Academic Senate Chair William Hodgkiss
for sustaining UC San Diego’s academic excellence and stature as a world-class research
university, while protecting its core mission of accessibility, teaching, and research through cost
savings and increased efficiency, augmented non-state revenues, and strong alignment of
academic programs and institutional priorities. The Task Force was co-chaired by Paul Drake,
Senior Vice Chancellor-Academic Affairs, and Daniel Donoghue, Immediate Past Chair-Academic
Senate, San Diego Division.
Introduction
The Task Force convened to address the worst economic crisis in the history of UC San Diego.
At this crucial juncture, it is imperative to remember that this university became a world-class
institution of higher learning by an extraordinary emphasis on academic quality. An intense
focus on stellar faculty conducting advanced research accompanied by outstanding teaching
and service has propelled the General Campus, the Health Sciences, and SIO into the top
national and international ranks. UC San Diego’s sterling reputation has also attracted superb
students and staff.
Only by preserving and enhancing the excellence of its academic core can the university survive
and thrive through the current crisis. All other areas of the institution must contribute vital
services and support to that academic enterprise. By building on its tradition of creativity,
innovation, and entrepreneurship, UC San Diego can craft novel solutions to the “great
recession” and emerge even stronger. The key to our future consists in reasserting and
reinventing our central academic mission, in designing targeted budget adjustments to favor
peaks of academic excellence, and in generating new revenues to support the kinds of
academic activities that made us a great research university in the past and will continue to do
so in the years ahead.
The Task Force considered three main issues: 1) qualities and values to be preserved, the
campus’ ability to continue the breadth of world-class research and teaching programs at a
time of reduction in permanent faculty, and our capability to bolster UC San Diego’s local
impact, national influence and global reach; 2) overall approaches to budget reductions, and
ways in which the campus can accelerate efficiency in its business practices and other
operations; and 3) opportunities to generate new revenues, mechanisms to stimulate research
and contracts and grants, and solutions that reduce our reliance on state funds permanently,
rather than temporarily.
1
The Task Force also assessed other research university models, and discussed ways in which
some of their successful organizational components and funding strategies might be adopted at
UC San Diego. To assist with its charge, the Task Force was provided numerous informational
documents, including system-wide reports, copies of budget presentations from each Vice
Chancellor area, reports evaluating previous UC San Diego financial crises, statistical budgetary,
enrollment and staffing analyses, and background articles regarding budget problems in higher
education. Many of the materials considered by the Task Force may be found at:
http://academicaffairs.ucsd.edu/satf/. Along with these documents, each Vice Chancellor was
asked to address criteria for preserving and enhancing quality in each of their units.
The Task Force invited the entire campus community to submit ideas regarding ways in which
the campus could address the budget crisis. A campus email address (satf@ucsd.edu) was
established to facilitate this communication, and a confidential website was developed to
house campus comments for the Task Force members’ review. In addition, a Town Hall
meeting provided an opportunity for faculty, staff and students to communicate their concerns
directly to the Task Force. The Task Force thoroughly considered this broad campus input in its
deliberations and recommendations.
The Task Force designed its recommendations to be broad and complementary to the more
detailed strategizing being carried out simultaneously by the Vice Chancellors, Deans, Provosts,
Department Chairs and the Committees of the Academic Senate. The Task Force hopes that
these groups will consider and act upon its recommendations. The recommendations are
separated into three categories: Mission and Vision, Budget Guidelines and Process
Enhancements, and Increasing Revenues.
The Task Force agreed upon general principles as the foundation of the mission and vision of
the UC San Diego of tomorrow. These priorities formed the basis for the budgetary
recommendations. The Task Force reached consensus on the following recommendations,
which are presented in an unranked order.
Mission and Vision
Protect and Strengthen the Academic Core: The Task Force endorses the existing campus
mission statement, which can be found at: http://www.ucsd.edu/explore/about/index.html.
UC San Diego is dedicated to the advancement of knowledge through excellence in education,
research, discovery and innovation at the undergraduate, graduate, professional school and
postdoctoral levels. The campus is committed to community engagement, public service and
industry partnerships in order to advance the health and well-being of our region, state, nation
and the world. Our academic community of world-renowned faculty, bright students and
dedicated staff is characterized by a culture of interdisciplinary collaboration and innovation
which spans the globe. To foster the best possible working and learning environment, our
university strives to maintain a climate of fairness, cooperation, and professionalism, which is
2
embodied in our campus Principles of Community. UC San Diego embraces diversity, equity,
and inclusion as essential ingredients of academic excellence in higher education.
Protecting and strengthening the academic core of instruction, research and discovery should
be the central campus priority.
Recruitment and Retention of Outstanding Faculty: Without a stellar faculty, UC San Diego
cannot perform any of its missions, nor maintain its outstanding rankings. Lifting the faculty
hiring freeze should be a high priority for the campus as soon as the budget permits. Highly
selective recruitment of new faculty in areas of academic excellence should be based on very
competitive and stringent measures of quality. In addition, UC San Diego should do all it can to
retain its premier faculty and provide them with the support necessary to succeed. Successful
future retention of our faculty requires the resumed maintenance of a competitive salary
standard.
Identify Academic Areas of Strength: The campus should identify, enhance and invest in
specializations of current and potential strength. A process needs to be established for
determining, in a comprehensive and far-sighted way, how “excellence” should be measured
and recognized. Fields of excellence may well include cross-disciplinary and collaborative
efforts among the General Campus, Health Sciences and SIO. Cross-disciplinary targeting might
require redeploying existing faculty and staff to new priority topics.
Maintain a Liberal Arts Core Capacity: Offering all students access to a liberal arts education in
the core domains of knowledge should continue to be, as it was for the founders of UC San
Diego, a central campus commitment.
Discovery-Enriched Curriculum: A core competency for all undergraduates in today’s
knowledge-based world should include the discovery of what it means to create and
communicate new knowledge. Expanding opportunities through a discovery- and innovationenriched curriculum will enable us to fortify our campus community, use our current funding
more effectively, and attract and create new revenue streams.
Increase Graduate Student Enrollment: As a research-driven university, UC San Diego should
make increasing graduate student enrollment a priority, in order to sustain our next generation
of academic leaders, help attract and retain top faculty, mentor undergraduate students,
provide a high-quality workforce, and drive the regional industry.
Preserve and Strengthen the College System: The college system at UC San Diego represents
one of the unique and defining characteristics of our campus that can attract both resident and
non-resident students. It should be preserved and strengthened. Unnecessary duplication of
services and activities provided by the colleges, on the one hand, and Student Affairs and
academic departments, on the other, should be identified and eliminated.
3
Maintain and Enhance Diversity: Diversity of faculty, staff and students at UC San Diego must
be preserved and expanded. It should be taken into account in budget deliberations across the
campus. Broad campus leadership continues to be essential in embedding diversity as part of
our campus culture and mission.
Recognize, Retain and Support Outstanding Staff: The retention of excellent staff must
continue to be taken into serious account in budgetary decisions. Initiatives to recognize and
reward our outstanding staff, which plays a critical role in supporting the instructional and
research enterprise, should be encouraged.
Promote the Autonomy of UC San Diego to Shape its Future: To perform its essential service
to the state and its people, UC San Diego welcomes and continues to seek increased state
funding. To use its resources with efficiency and initiative, it must also seek the greatest
possible decision-making autonomy from the state and the Office of the President (OP). Our
campus should have the ability to maximize its own strengths and potential without
compromising excellence to achieve system-wide goals. Enrollment management is one of the
key areas in which UC San Diego should obtain relative autonomy, especially to expand the
percentage of graduate students. The campus should also make an attempt to reduce or
eliminate unfunded mandates dictated by OP and other organizations.
Promote and Support Public Advocacy: A powerful public advocacy campaign is necessary to
highlight the importance of higher education and UC San Diego’s contributions to the local,
state and national economy and society. Greater advocacy for UC San Diego is needed with OP,
the public and the government. Effective advocacy must be based upon a distinctive vision, and
pursued by a skilled Office of Development and External Relations staff. A cohesive local plan
for intensified advocacy should be developed and implemented, and the campus should
encourage students, families, alumni, and the community to participate in promoting UC San
Diego.
Budget Guidelines and Process Enhancements
Support the Instructional and Research Missions: State funds should be used mainly to
support the instructional and research missions of UC San Diego. The campus should align its
funding with these campus priorities.
Adjust Local Use of Student Fees: Education Fees should be allocated primarily to support the
teaching of the students who paid the fees. The campus should revisit its practices for the use
of Registration and Education Fees so as to be optimal for advancing UC San Diego’s mission.
Focus Resources on Peaks of Strength: The campus should focus its resources on fields it
excels in, or has the potential to excel in, nationally and internationally, so long as those
specialties remain at the leading edge of scholarship. It should not invest heavily in areas that
4
rank poorly or cannot be considered highly competitive based on comprehensive criteria. Areas
that are neither currently successful nor very promising should receive diminishing resources.
To better underwrite efficient and efficacious instruction of undergraduate and graduate
students, incremental dollars should flow to the highest quality academic units. Among those
units, funding allocations should also favor those that optimize student graduation credit
requirements and time to degree, limit attrition rates to acceptable norms, eliminate underenrolled classes that cannot be justified on grounds of necessity, maintain high enrollments
generally, implement effective diversity plans, and, when possible, participate in
interdisciplinary initiatives.
Establish Grounds for Criteria and Process: Bold and effective actions such as those advocated
in this report will be as difficult to achieve as they are necessary. We note that the assessment
of “success” or “excellence” should include, in appropriate balance, qualitative as well as
quantitative data. Campus units will need to characterize their significance in a consistent,
efficiently usable format that facilitates probative decision-making. Here the Task Force is not
advocating a greater elaboration of bureaucratic reports. If anything, communication about
important issues should become easier, not harder, and clearer, not more mystifying.
A transparent and consistent deliberative process is essential in all major campus actions. Such
a process will encourage consensus and commitment behind any resulting reformulations.
Apply Principles of Economy Across All Areas: The same principles of economy, necessity and
quality that are applied to academic programs should be imposed on administrative and
student services programs. However laudable, nonessential activities and expenditures should
be minimized or terminated throughout the campus.
Align Campus Budget Processes to Support the Campus Academic Mission: The campus
should explore alternative budget models that reflect the academic mission as the central
campus priority. The budget process should be reorganized to promote flexibility by
eliminating barriers that prevent Vice Chancellor units from working together effectively. By
recognizing all Vice Chancellor units as comprising one campus, and pooling their core funds
(derived from state funds, student fees and indirect cost recovery), the budget can be better
aligned with campus priorities. The campus should also address the need for a consistent
strategy for arriving at major budgetary decisions.
Adopt Non-Incremental Budget Processes: Budget adjustments should not be made across the
board. The campus should not use the current Vice Chancellor pro-rated budget adjustment
model, nor should it continue to use an incremental budget model. Information on new
revenues along with new cuts should be some of the components examined when future
budgets are determined. All permanent budget categories should be included in financial
adjustment discussions. Reductions should be more targeted.
5
Increase Budget Transparency of all Vice Chancellor Areas: There is a need for better
communication and transparency of Vice Chancellor unit budgets to the campus community.
This should include a readable and accessible annual report detailing the sources of revenue
generated by each Vice Chancellor area, along with their income streams and expenditures, big
picture budget issues, information regarding how each Vice Chancellor unit contributes to the
academic mission and how it takes its cuts, and how the future is impacted by budget decisions
in each area. All Vice Chancellors should routinely assess their reserves and projected uses, and
should realign them with their current goals.
Support Key Infrastructure Initiatives: To better support research, incremental support should
also accrue to high-quality campus administrative units that provide the best return on
investment for support staff, IT, space and electronic tools in terms of cost per transaction and
user satisfaction. Investment should be made in infrastructure initiatives that will help campus
scholars secure additional extramural support, when possible, as well as in tools that can
expand opportunities in areas such as development and technology transfer for the campus.
Increased Revenues
Aggressively Enhance New Revenue Streams: All revenue generation plans should be placed
on a fast-track evaluation process, including approvals, if necessary, by the Academic Senate,
local Administration and OP. The campus should aggressively streamline all operations that
require OP endorsement, especially if any of them include new income sources. All new
processes and procedures, particularly those aimed at potential revenue streams, should be
required to expedite rather than extend current time to completion of such tasks.
Engage with Alumni and Increase Philanthropy: The campus should increase philanthropy and
alumni engagement with better and more stable support. A set of meaningful measures of
success should be developed. UC San Diego should recognize that high quality student
programs and educational experiences are necessary to develop a loyal base of future alumni.
Development activities should mainly be supported out of development funds, and the campus
should be prepared to invest appropriately in this area, especially in skilled Development
personnel.
Increase Non-Resident Enrollment: The campus can and should increase the number of nonresident students, without disadvantaging our California students. This could help with
diversifying our student population as well as bringing in new monies. New non-resident
enrollment fees are an essential revenue stream to enable the campus to recruit new faculty to
teach the students. Increasing the numbers of non-resident students would also help us reach
our goal of admitting more international students. There is compelling evidence to suggest that
the campus should also move from comprehensive to holistic review in its admissions process,
partly in order to place non-resident students on an equal footing with California students,
similar to the current practice at Berkeley, UCLA and virtually all private universities.
6
Increase Graduate Student Enrollment and Maintain Fee Level: The campus should strive to
achieve its current goal of 20% graduate student enrollment. Graduate students are central to
the research and discovery mission of UC San Diego and they enhance the competitive research
programs of faculty members and facilitate procuring greater extramural funding. Graduate
student fees should not rise commensurately with undergraduate fee increases; charging
graduate students more escalates the financial burden to the campus in terms of graduate
student support, as individual faculty members and departments are typically responsible for
graduate student fees.
Support Non-Traditional Education Programs: The campus should consider more selfsupported executive and community education with a short-term, less formal format. The
campus should also encourage high fee-based, revenue-generating masters programs. In
addition, the campus should investigate increased use of distance-learning techniques and online education.
Maximize Indirect Cost Recovery Return to UC San Diego: The capture of indirect cost
recovery funds (IDC) by OP for its own internal use should be significantly decreased.
UC San Diego should aggressively persuade OP that IDC be returned proportionately as it is
generated by each campus. In times of declining state support, it is no longer appropriate to
use IDC produced at one campus for the benefit of another campus. The current precedent of
returning 100% of the Stem Cell Initiative and almost all of the Federal Stimulus (ARRA) IDC
back to the campus where it is generated should be seen as a model for the future.
Incentivize the Generation of New Indirect Cost Recovery: Within UC San Diego, IDC should be
used mainly to support the research infrastructure and the research unit that spawned the
funds. Administrators should provide greater transparency in the use of IDC, with an emphasis
on greater return of IDC to those campus units that generated them. All campus units should
consider returning some IDC to departments and PIs more directly.
By providing greater linkage between the propagation of IDC and its return, the acquisition of
additional IDC through extramural funding opportunities will be incentivized and can be
expected to enhance our research profile. The campus should also find other ways to
incentivize units and PIs to generate more grants and concomitant graduate student support.
It is recognized that the access to extramural funding sources varies widely across disciplines.
The campus will need to address the question of how to appropriately support the less
extramurally intensive campus units that have been determined to be worthy elements in the
larger UC San Diego profile.
Streamline Service Agreement Processes: Successful service agreements with commercial
entities can lead to new research contracts for UC San Diego. The campus should consider
streamlining the process for creating service agreements and ensuring that there are consistent
practices in place for them. This will help foster university-industry relationships that can give
birth to new sources of funding.
7
Promote Technology Transfer: Some of UC San Diego’s patents and copyrights can provide
substantial revenue streams to the campus through licensing. The culture associated with
technology transfer, however, varies widely across the campus. Campus leadership should
promote technology transfer as a vehicle for bringing campus ideas to the marketplace to
benefit society and associated funding to campus that supports our academic mission.
Auxiliaries to Become Self-Supporting: Auxiliary enterprises are self-supporting activities that
provide non-instructional support in the form of goods and services to students, faculty and
staff. These units receive no funding from the state and are operated from revenues they
generate. Examples of auxiliary enterprises are housing operations, non-housing food service
operations, parking operations, bookstores, student centers and unions, and child-care centers.
The ability of the auxiliary units at UC San Diego to contribute to a resolution of our budget
problems should be thoroughly explored. Auxiliaries that are not self-sustaining should be
carefully examined, reorganized, and made to be self-supporting. They should pay in full for
the University services they use. The ability of auxiliaries to operate as profit centers, in
accordance with prevailing market costs and practices, should be explored with realized profits
used to offset campus shortfalls in state funds, without imposing additional burdens on
students.
Implement Tiger Team Recommendations: To ensure more cost-effective support services,
recommendations of the Tiger Teams on IT, non-resident student enrollments, and auxiliary
services should be implemented.
Restructure Faculty Compensation Plan: The General Campus should consider a voluntary
restructuring of the faculty compensation plan to free up state dollars, without affecting rank,
tenure, guaranteed salaries, or the retirement plan. For some disciplines, a mixed funding
model, similar to that in the health sciences, may be necessary to meet future recruitment and
retention needs. Such a plan could help ensure the level of faculty excellence essential to
maintaining the prominence of UC San Diego and the University of California.
Conclusion
The Task Force urges the Administration, all Vice Chancellor areas, the Academic Senate, staff,
and students to adopt as many of these principles and proposals as possible. They can serve as
general guidelines for creative, constructive, and appropriate solutions at every sector and level
of the university. The Task Force believes that the brilliance and dedication of all the members
of the UC San Diego community will lead the institution through the current crisis and on to a
brighter future.
As these recommendations are carried out, the Administration and the Academic Senate should
continue to consult with the Task Force (or an equivalent body, such as the SenateAdministration Council). The Task Force discussed ways in which its proposals might be
implemented effectively, and envisions several possibilities, as determined by the Chancellor
and the Academic Senate to be in the best overall interests of the campus. These include:
8
formation of new Task Forces focused on specific areas; creation of new Tiger Teams as used
previously at UC San Diego to address budget issues; and direct implementation by the
Chancellor, Vice Chancellors and Academic Senate of specific recommendations. In addition,
members of this Joint Senate-Administration Task Force stand willing, individually and
collectively, to continue to assist in any way possible.
Joint Senate-Administration Task Force on Budget Committee Members:
Senior Vice Chancellor Paul Drake (Academic Affairs) Co-Chair
Professor Daniel Donoghue (Immediate Past Chair, Academic Senate, San Diego Division)
Co-Chair
Vice Chancellor David Brenner (Health Sciences)
Professor Sandra Brown (Psychology/Psychiatry)
Professor Stephen Cox (Literature)
Vice Chancellor Arthur Ellis (Research Affairs)
Vice Chancellor Gary Matthews (Resource Management and Planning)
Professor Ken Melville (SIO)
University Professor Roger Reynolds (Music)
Vice Chancellor Penny Rue (Student Affairs)
Kathleen Hay (Biological Sciences) Staff Representative
Erik Van Esselstyn, (Aerospace Engineering) Undergraduate Student Representative
Walter Talbott, (Cognitive Science) Graduate Student Representative
Janice Klippel (Academic Affairs) Staff Consultant
9
Appendix D (State Auditor Letter)
Appendix E (Members and Depts)
Appendix E - Task Group Membership and Contributing Staff from Campus
Task Group Membership
Bill Brophy, Financial Analysis
Mark Cunningham, Housing, Dining, & Hospitality Services
Marianne Generales, Research Affairs
Karilyn Greenwood, UCSD Medical Center
Gene Hasegawa, Health Sciences
John Hughes, Student Affairs
Judy Johnson, External & Business Affairs
Sylvia Lepe-Askari, Campus Budget Office (Chair)
Debbie McGraw, Academic Affairs
David Miller, Academic Senate-Administration Task Force Representative
Melinda Ryan, Marine Sciences
Contributions from the Campus:
General Accounting – Alice Chen, Bob Colio, Clay Egan, Julie Staffiero, and Marlene Trivino
Campus Budget Office – Robert Hannahs
Financial Analysis Office – Darryl James
Administrative Computing & Telecom (ACT) – Kian Colestock and Lynn Underwood
ACT Business Office – Charlotte Clock, Sheryl Gerbracht, and Alison Kibble-Koshi
Business and Financial Services – Don Larson and Bill McCarroll
Human Resources – Tom Leet and Tina Waldrop
Attachment A
UNIVERSITY OF CALIFORNIA, SAN DIEGO
Auxiliary & Self Supporting Activities (ASSA) Task Group
Administrative Overhead Rate Calculation
FY 2006/07 (year ending June 30, 2007)
ADMINISTRATIVE UNITS
Academic Computing and Telecommunication
ACT ‐ SYSTEMS ACT ‐ OPERATIONS ACT ‐ SERVICES ACT‐ACADEMIC APPLICATIONS ACT ‐ PAYROLL/PERSONNEL SYST ACT‐IT APPLICATIONS GROUP ACT ‐ DATA WAREHOUSE ACT ‐ TRAINING & PUBLICATIONS ACT‐BUSINESS PROCESS INITIATIVES ACT ‐ SPEAR Business and Financial Services
BFS‐OFFICE OF THE CONTROLLER
ADMINISTRATION
SYSTEMS
Sys‐Central
SYSTEMS PROJECTS
BFS TRAINING PRO
BFS‐BUDGETARY CONTROL
BFS‐PAYROLL‐PERSONNEL SYSTEM
Payroll
Receiving
GA
BFS‐DISBURSEMENTS
Cashier
Procurement
Strategic Sourcing
Human Resources Department HUMAN RESOURCES DEPT STAFF EDUCATION & DEV HR‐LABOR RELATIONS HUMAN RESOURCES‐LABOR RELATIONS HR‐PERS SVCS HR/PERSONNEL SERVICES HUMAN RES/PERSONNEL SERVICES HR/COMPENSAT'N & POLICY HUMAN RES/COMPENSAT'N & POLICY PERSONNEL‐BENEFITS OFFICE HR‐COMPENSATION HR‐DATA MANAGEMENT HR‐PERSONNEL SERVICES EMPLOYEE ASSISTANCE HR‐POLICY DEVELOPMENT HR/EMPLOYEE RELATIONS HR/EMPLOYM & STAFFING SVC
VC Business Affairs
VC‐BUSINESS AFFAIRS‐
ASSOCIATION MEMBERSHIP
VC BUSINESS AFFAIRS Office of Development
ALUMNI AFFAIRS OFFICE OFFICE OF DEVELOPMENT CAPITAL CAMPAIGN ALLOCATION
IN SUPPORT AUXILIARY & HOSPITAL/ OF I&R OTHER SELF‐
CLINICS
MISSION
SUPPORTING
EXPENSE (MTDC 1 )
BUILDING DEPRECATION
EQUIPMENT DEPRECIATION
OM&P
TOTAL
109,499
5,820,812
140,422
1,391,094
641,666
2,519,943
564,557
114,183
1,764,540
89,206
13,155,922
587
31,218
753
7,461
3,441
13,515
3,028
612
9,464
478
70,558
1,189
63,225
1,525
15,110
6,970
27,371
6,132
1,240
19,166
969
142,898
243
12,942
312
3,093
1,427
5,603
1,255
254
3,923
198
29,250
111,519
5,928,197
143,013
1,416,757
653,504
2,566,432
574,972
116,289
1,797,093
90,852
13,398,628
‐
‐
‐
‐
‐
‐
‐
‐
1,632,528
1,351,870
1,880,136
2,746,421
690,971
2,402,215
501,042
11,205,183
‐
‐
‐
‐
‐
‐
‐
‐
134,385
111,282
154,767
226,078
56,879
197,744
41,244
922,379
‐
‐
‐
‐
‐
‐
‐
‐
108,903
90,181
125,421
183,209
46,094
160,248
33,424
747,480
‐
‐
‐
‐
‐
‐
‐
‐
93,867
77,730
108,104
157,914
39,729
138,123
28,809
644,276
‐
‐
‐
‐
‐
‐
‐
‐
1,969,684
1,631,063
2,268,429
3,313,622
833,673
2,898,329
604,519
13,519,318
0%
0%
0%
0%
0%
0%
0%
0%
60%
60%
92%
88%
94%
96%
94%
11,265,978
83%
3,927,482
74,171
88,412
415
4
35
(47,750)
118,806
(54,369)
241,763
44,514
200,886
8,077
(5,411)
36,799
18,760
119,262
4,771,856
345,405
6,523
7,775
36
0
3
(4,199)
10,448
(4,782)
21,262
3,915
17,667
710
(476)
3,236
1,650
10,489
419,664
43,091
814
970
5
0
0
(524)
1,304
(597)
2,653
488
2,204
89
(59)
404
206
1,309
52,356
133,818
2,527
3,012
14
0
1
(1,627)
4,048
(1,852)
8,237
1,517
6,845
275
(184)
1,254
639
4,064
162,588
4,449,797
84,035
100,170
470
5
40
(54,100)
134,606
(61,600)
273,915
50,434
227,602
9,151
(6,131)
41,693
21,255
135,123
5,406,464
92%
93%
94%
94%
94%
94%
94%
92%
92%
79%
94%
94%
92%
93%
92%
93%
94%
4,972,682
92%
2%
1%
0%
0%
0%
0%
0%
2%
2%
15%
0%
0%
2%
1%
2%
1%
0%
133,847
2%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
299,934
6%
90,951
283,103
1,297,249
1,671,303
592
1,844
8,449
10,885
1,707
5,314
24,351
31,372
3,472
10,807
49,519
63,798
96,722
301,068
1,379,568
1,777,358
60%
60%
60%
1,060,225
60%
35%
35%
35%
618,531
35%
6%
6%
6%
98,602
6%
877,479
779,224
4,717,223
6,373,926
50,784
45,097
273,008
368,889
1,280
1,137
6,881
9,297
73,156
64,964
393,276
531,395
1,002,698
890,422
5,390,387
7,283,508
100%
60%
100%
6,924,238
95%
0%
35%
0%
309,872
4%
0
6%
0%
49,398
1%
1 of 2
90%
3%
7%
90%
3%
7%
90%
3%
7%
90%
3%
7%
83%
5%
12%
90%
3%
7%
90%
3%
7%
100%
0%
0%
90%
3%
7%
100%
0%
0%
12,048,701 395,477 954,451
90%
3%
7%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
35%
6%
35%
6%
4%
4%
7%
5%
2%
4%
1%
4%
0%
6%
1,613,122 640,217
12%
5%
ASSA Task Group
Revised : May 20, 2010
UNIVERSITY OF CALIFORNIA, SAN DIEGO
Auxiliary & Self Supporting Activities (ASSA) Task Group
Administrative Overhead Rate Calculation
FY 2006/07 (year ending June 30, 2007)
ADMINISTRATIVE UNITS
University Relations
VC/DEV & UNIVERSITY RELATIONS UNIVERSITY RELATIONS/GOVT‐COMM REL UNIV RELATIONS/SPECIAL EVNTS
UNIVERSITY RELATIONS/ADMINISTRATION
UNIVERSITY COMMUNICATIONS UNIV COMM/PUBLICATIONS EXPENSE UNIV COMM/PUBLICATIONS‐ART WORK VC‐Resource Management & Planning
ADMINISTRATIVE RECORDS
AUDIT & MANAGEMENT ADVISORY SVCS
UCSD PROGRAMS VC ADMINISTRATION
VC‐RESOURCE MANAGEMENT
ASSISTANT VC‐RESOURCE
FINANCIAL ANALYSIS OFFICE
CAMPUS BUDGET OFFICE
CAMPUS PLANNING OFFICE
ANALYTICAL STUDIES & SPACE
PHYSICAL PLANNING Chancellor
ORG RESEARCH‐GC‐UNAL
AFFIRMATIVE ACT‐STAF
ASSOC VC‐INTERNATION
OUTREACH PROGRAM SAA TRAINING FUNDS EMPLOYEE STAFF ASSN DIVERSITY PROGRAM LGBT RESOURCE OFFICE
OFFICE OF THE OMBUDS
OFFICE OF THE CAMPUS COUNSEL
CHANCELLORS OFFICE Institutional Support Benefiting I&R only
Academic Senate Office
Auxiliary and Plant Services Technology Transfer
University Events Box Office
Total
ALLOCATION
IN SUPPORT AUXILIARY & HOSPITAL/ OF I&R OTHER SELF‐
CLINICS
MISSION
SUPPORTING
EXPENSE 1
(MTDC )
BUILDING DEPRECATION
EQUIPMENT DEPRECIATION
OM&P
TOTAL
1,834,286
169,369
525,417
1,258,107
2,044,075
248,657
8,614
6,088,525
9,766
902
2,797
6,699
10,883
1,324
46
32,417
599
55
172
411
668
81
3
1,989
3,551
328
1,017
2,435
3,957
481
17
11,786
1,848,202
170,654
529,403
1,267,652
2,059,583
250,543
8,679
6,134,717
60%
60%
60%
60%
60%
60%
60%
3,659,465
60%
35%
35%
35%
35%
35%
35%
35%
2,134,916
35%
6%
6%
6%
6%
6%
6%
6%
340,336
6%
525,190
1,588,160
3,577
112,320
795,954
24,350
327,158
1,532,147
497,014
526,134
898,585
6,830,589
13,307
40,239
91
2,846
20,167
617
8,289
38,820
12,593
13,331
22,768
173,067
2,221
6,715
15
475
3,366
103
1,383
6,478
2,102
2,225
3,800
28,882
26,132
79,021
178
5,589
39,604
1,212
16,278
76,234
24,730
26,178
44,710
339,865
566,849
1,714,136
3,861
121,229
859,090
26,281
353,109
1,653,680
536,438
567,868
969,862
7,372,403
60%
94%
60%
60%
60%
60%
60%
60%
60%
60%
60%
4,994,295
60%
35%
0%
35%
35%
35%
35%
35%
35%
35%
35%
35%
1,969,109
35%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
408,999
6%
537
7,829
12,026
23,004
29,387
36,024
86,443
221,606
330,626
447,463
1,473,401
2,668,346
14
199
306
585
747
915
2,197
5,632
8,402
11,371
37,443
67,810
4
52
80
154
197
241
578
1,482
2,211
2,992
9,853
17,843
33
476
731
1,398
1,785
2,189
5,252
13,464
20,088
27,186
89,518
162,119
587
8,556
13,143
25,140
32,116
39,369
94,470
242,183
361,327
489,013
1,610,215
2,916,118
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
1,739,515
60%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
1,014,826
35%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
161,777
6%
801,270
22,193,389
953,479
442,865
24,391,003
‐
572,702
96,116
7,353
676,171
1,690
127,811
2,322
‐
131,823
68,932
238,501
46,371
2,907
356,711
871,892
23,132,403
1,098,288
453,125
25,555,708
77,156,653 2,741,841
1,163,940
2,301,788
83,364,222
100%
0%
0%
100%
0%
0%
100%
0%
0%
100%
0%
0%
25,555,708 ‐
‐
60%
35%
6%
72,220,807
87%
8,189,700
10%
2,953,714
4%
1. MTDC ‐ Modified Total Direct Costs. Using OMB Curcular A‐21 as a guide, expenses exclude equipment and capital expenditures, inventorial equipment (and cost of goods sold), patient care, tuition remission, facility rentals, scholarships and fellowships.
FUNCTIONAL CATEGORIES
OTHER SPONSORED ACTIVITY
INSTRUCTION & DEPT. RESEARCH
ORGANIZED RESEARCH
NIMITZ MARINE FACILITY/MPL
JOINT/INTERAGENCY PERSONNEL
OTHER INSTITUTIONAL ACTIVITIES
Subtital I&R Actvities
HOSPITAL/CLINICS
AUXILIARY AND OTHER SELF‐SUPPORTING
OVERHEAD CATEGORIES
INSTITUTIONAL SUPPORT
EXCLUSIONS
TOTAL EXPENSES
39,596,601 3%
336,073,582 26%
313,809,008 24%
36,173,471 3%
7,404,221 1%
36,216,854 3%
769,273,737 60%
448,791,039 35%
71,543,572 6%
1,289,608,348 100%
ALLOCATION
AUXILIARY & IN SUPPORT OF HOSPITAL/ OTHER SELF‐
I&R MISSION
CLINICS
SUPPORTING
3,717,400
31,551,195
29,460,956
3,396,031
695,122
3,400,104
72,220,807
8,189,700
72,220,807
8,189,700
2,953,714
2,953,714
OVERHEAD RATE
9.4%
1.8%
4.1%
646,257,251
128,663,401
774,920,652
2,064,529,000
2 of 2
ASSA Task Group
Revised : May 20, 2010
Attachment B
UNIVERSITY OF CALIFORNIA, SAN DIEGO
Auxiliaries & Self Supporting Assessment Task Group
Comparison Between Administrative Overhead, Differential Income, and Federal ICR Rates
Administrative Overhead
(Campus)
(Hospitals)
(Med Group)
Rate Components
Administrative
Deptartmental Administration
General Administration
Human Resources and
Payroll
Purchasing/Disbursements/Receiving
General Accounting
Travel
Cashier's Office
Sponsored Project Administration
Student Administration & Services ‐
?
‐
?
‐
?
0.56%
0.08%
0.90%
variable
0.04%
0.10%
0.00%
0.01%
3.76%
0.00%
0.06%
0.17%
0.56%
0.07%
0.52%
variable
‐
‐
‐
‐
‐
‐
1.28%
Differential
Income
Negotiated
Federal Research
Overhead
Calculated
Federal
Components
16.80%
6.50%
16.80%
6.50%
17.20%
7.73%
‐
‐
2.60%
0.10%
3.37%
0.10%
Facilities
Building Depreciation
Building Interest (2)
Equipment Depreciation
Library
Operations and Maintenance
Rounding
‐
‐
‐
5.00%
5.00%
7%
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
4.00%
‐
‐
13.00%
‐0.30%
5.00%
3.50%
2.00%
13.00%
‐
4.77%
3.84%
3.95%
12.64%
‐
Rate ?
?
?
45.00%
54.50%
61%
$ 130,720,004
Actual Cost Recovery (2008/09)
$ 1,775,448 $ 339,484 $ 342,407
$ 2,752,000
Magnitude (2008/09 MTDC) *
Effective Recovery Rate
(Campus)
(Hospitals)
(Med Group)
$ 146,952,667 $ 501,627,039 $ 122,732,139
1.21%
0.14%
0.28%
Elig. Exp.*
$ 39,580,516
7.0%
4.1%
$ 6,025,059
31.0%
$ 12,283,608
Potential Recovery at Calculated ASSA Rates:
1.8%
$ 9,029,287
Focus of Charge #1
Source: 4/22/10 ASSA Projectoins
4.1%
$ 5,032,018
Federal Research
$ 451,634,937 (total expenses)
28.9%
Focus of Charge #2
Source: 4/22/10 ASSA Projectoins
Source: Financial Analysis Office
* MTDC = Gross expendiutures related to outside sales, less cost of goods sold, inventorial equipment, and previously paid administrative recharges.
Revised 5/20/2010
Attachment C
UNIVERSITY OF CALIFORNIA, SAN DIEGO
Auxiliary and Self‐Supporting Activities Task Group
Activity Subject to Differential Income or Administrative Overhead ‐ All Expenditures Based
Based on Fiscal Year 2008/09
Differential Income
SUBJECT TO RECHARGE POLICY, DIFFERENTIAL INCOME
ACADEMIC AFFAIRS
HEALTH SCENCES
MEDICAL CENTER
MARINE SCIENCES
STUDENT AFFAIRS
BUSINESS AFFAIRS
RESOURCE MANAGEMENT
Administrative Overhead
EXEMPT FROM RECHARGE POLICY, SUBJECT TO THE ADMINISTRATIVE RECHARGE
ACADEMIC AFFAIRS
HEALTH SCENCES
MEDICAL CENTER
MARINE SCIENCES
STUDENT AFFAIRS
BUSINESS AFFAIRS
RESOURCE MANAGEMENT
Revenues
Recharges
(6,883,944)
(25,949,971)
0
(3,912,227)
0
(1,690,466)
(3,860,823)
(42,297,431)
(22,332,281)
(19,979,115)
0
(34,976,923)
0
(44,806,876)
(49,247,520)
(171,342,714)
Revenues
Recharges
(59,371,835)
(194,819,911)
(814,042,079)
(3,402,805)
(14,269,731)
(98,737,569)
(54,922,743)
(1,239,566,673)
Expenses
Modified Total Direct Costs *
28,911,579
6,297,657
43,004,108
24,061,868
0
0
35,364,895
3,358,932
0
0
41,504,440
1,341,821
54,242,864
4,520,238
203,027,886
39,580,516
Effective Recovery Rate
65% returned to generating dept/VC:
35% returned to administrative units:
(4,653,791)
(46,028,712)
(21,485,066)
(180,103)
(6,124,289)
(36,687,920)
(34,603,310)
(149,763,191)
Expenses
Modified Total Direct Costs *
44,838,578
40,592,315
263,093,034
132,850,914
711,212,762
501,627,039
3,777,395
3,540,674
18,620,745
12,324,857
99,768,575
62,096,486
75,460,853
18,279,561
1,216,771,943
771,311,846
Effective Recovery Rate
Calculated Differential Income**
1,954,445
7,467,476
0
1,042,427
0
416,427
1,402,833
12,283,608
31.0%
7,984,345
4,299,263
Actual Differential Inc Paid
639,094
1,132,755
0
873,105
0
6,835
73,525
2,725,313
6.4%
Calculated Actual Administrative Administrative Recharge**
Recharge Paid
1,664,285
5,446,887
9,029,287
145,168
505,319
2,545,956
749,462
20,086,364
2.6%
246,362
458,166
339,484
32,336
45,056
770,339
565,596
2,457,339
0.3%
* Modified Total Direct Costs (MTDC) excludes cost of goods sold, inventorial equipment, paid Administrative Recharges, and an estimated amount for expenses related to recharg
** Differential Income and Administrative Recharge calculated on MTDC using the following overhead rates:
Differential Income
45.0%
Administrative Overhead:
4.1%
Campus Auxiliaries & Other Self‐Supporting
Hospital/Medical Center
1.8%
Source: 6/30/2009 IFIS Ledger.
Revised 5/20/2010
Attachment D
UNIVERSITY OF CALIFORNIA, SAN DIEGO
Auxiliary and Self‐Supporting Activities Task Group
Activity Subject to Differential Income or Administrative Overhead ‐ All Expenditures Based
Based on Fiscal Year 2008/09
Subtracted from Expenses
Revenues
Recharges
Expenses
Reverse Differential Income? No
Inventorial Equipment (649XXX)
Cost of Goods Sold
Differential Income
ACADEMIC COMPUTING CENTER ACADEMIC COMPUTING‐DATA DISTRIB SVC
ACS DESKTOP/WEB SUPPORT SVCS ACS MISC NETWORK OPERATIONS DEBT AMES EDITORSHIP/JRL MECHANICS MAT AMES STUDENT DESIGN SERVICES AMES‐MATERIALS TESTING FACILITY BIO BONNER CONFOCAL SCOPE SERVICE BIO DROSOPHILA SPECIES RCHG/75154A BIOENG DEVELOPMENT ENG RECHG BIOENG FUNG AUDITORIUM RECHARGE FAC
BIOLOGY CONFERENCE BIOLOGY CORPORATE AFFILIATES INCOME
BIOLOGY DELTA VISION R3‐76156A BIOLOGY FLY KITCHEN FACILITY BIOLOGY RESEARCH MATERIAL RECHARGE BIOLOGY SHOPS BIOLOGY‐ANIMAL FACILITY INC BIOLOGY‐PROTEIN SEQUENCER FACILITY BIO‐MACAGNO/JOURNAL OF NEUROBIOLOGY
CAL LIT PROJECT WORKSHOPS‐REGIONAL CAL LIT PROJECT WORKSHOPS‐STATE CALIT2 NANO3 CALIT2 PROJECT EVENTS SERVER CASS‐HEAR COMPUTING FACILITY CHEM‐BIOCHEM CORE FAC‐PROTEIN CRYST
CHEMISTRY FABRICATION FACILITY CHEMISTRY MASS SPECTROMETER FAC CHEMISTRY NMR FACILITY CHEMISTRY STOREHOUSE INCOME CHEMISTRY X‐RAY FACILITY CMG FACILITIES USE CMRR AUDITORIUM RENTAL CONFERENCES‐VICE CHANC ACAD AFFAIRS
CONFLICT OF INTEREST REVIEW SVCS CREATE EVALUATION AGREEMENTS CREATE SD AREA WRITING PROJ/EVEN YR
CREATE SD AREA WRITING PROJ/ODD YR CSE SERVICES RECHARGE FACILITY E ROOSEVELT COLL ORIENTATION PROG E. ROOSEVELT COLL INT'L HOUSE INC EAOP COMMUNITY TUTORIAL SERVICES EAOP MISC ED PROGRAM ECE EDITORSHIP/IEEE EDITOSHIP OF JOURNAL OF LIPID RES ENG COMPUTER FACILITY ENGINEERING PUBLICATIONS FERP SUPPORT GROUP ‐ JSOE IBEME FLOW CYTOMETRY CORE IPAPS‐CIMS FACILITY IR/PS FACILITIES USE IRPS JRNL OF ENVIRON & DEVELOPMENT IRPS SHARED PRINTERS LAB FOR MATH & STAT MDT PROJECT AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
(234,476)
0
0
(327)
(11,500)
(47,985)
(152,500)
0
(30,104)
(875)
0
(34,040)
(4,775)
0
(1,102)
0
0
0
(39,993)
(28,000)
(325,631)
(491,424)
(343,180)
(24,627)
0
(70,300)
0
(44,506)
(2,094)
0
(86,599)
(4,026)
0
(624,081)
(1,417)
(133,090)
(57,480)
(56,650)
0
(157,676)
(74,242)
(59,600)
(84,426)
(35,000)
(43,750)
0
(464)
0
0
0
0
(2,000)
(17,551)
(35,965)
(510,706)
(1,607,888)
(169,221)
0
0
0
(47,953)
(25,059)
(62)
0
(5,726)
(7,875)
0
(697)
(93,395)
(18,206)
(392,949)
(1,006,721)
(8,181)
0
(76,178)
(62,328)
(948,528)
(929,714)
(87,872)
(96,000)
(172,659)
(180,760)
(269,872)
(545,138)
(59,050)
(336)
(3,848)
(155,798)
0
0
0
0
(200,179)
142
(33,974)
0
0
0
0
(235,668)
0
(20,000)
(8,090)
(9,437)
(650)
0
(26,327)
0
716,149
1,863,537
149,145
0
4,575
13,754
101,911
34,329
91,397
3,016
586
32,812
771
95
117,588
18,306
348,370
1,177,182
32,570
42,238
51,802
819,102
1,457,704
974,450
23,375
125,710
163,822
193,412
224,541
506,877
53,922
4,619
360
840,955
1,417
76,666
4,430
60,626
187,736
128,267
138,080
22,213
83,692
24,266
9,704
916,506
1,055
(114)
1,256
17,234
114
2,553
40,157
42,874
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
13,343
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
14,810
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7,917
0
0
0
0
0
410,044
Patient Care, CTS, Space Rental
Estimated Expenses Related to Recharges
490,809
1,863,537
135,802
0
0
0
24,379
34,329
188
0
586
6,165
0
95
116,218
18,306
348,370
1,177,182
5,531
0
9,821
92,195
1,070,422
934,876
23,375
72,568
163,822
155,199
222,811
96,834
21,861
356
360
167,999
0
0
0
0
187,736
(116)
43,350
0
0
0
0
916,506
0
(114)
(6,662)
17,234
114
0
24,094
0
Modified Total Direct Costs *
225,341
0
0
0
4,575
13,754
77,532
0
91,208
3,016
0
26,648
771
0
1,371
0
0
0
27,039
42,238
41,981
726,907
387,281
24,764
0
53,141
0
38,213
1,729
0
32,061
4,263
0
672,956
1,417
76,666
4,430
60,626
0
128,383
94,731
22,213
83,692
24,266
9,704
0
1,055
0
0
0
0
2,553
16,063
42,874
Calculated Overhead Income**
69,933
0
0
0
1,420
4,268
24,062
0
28,306
936
0
8,270
239
0
425
0
0
0
8,391
13,108
13,029
225,592
120,191
7,685
0
16,492
0
11,859
537
0
9,950
1,323
0
208,848
440
23,793
1,375
18,815
0
39,843
29,399
6,894
25,973
7,531
3,012
0
328
0
0
0
0
792
4,985
13,306
Actual Overhead Paid
0
0
0
0
0
0
47,328
0
9,361
0
0
0
0
0
342
0
0
0
12,030
0
0
0
146,921
13,409
0
20,079
0
13,166
650
0
26,876
1,250
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
(2,265)
0
0
0
0
Source: 6/30/2009 IFIS Ledger.
Revised 5/20/2010
Attachment D
UNIVERSITY OF CALIFORNIA, SAN DIEGO
Auxiliary and Self‐Supporting Activities Task Group
Activity Subject to Differential Income or Administrative Overhead ‐ All Expenditures Based
Based on Fiscal Year 2008/09
Subtracted from Expenses
Revenues
LCHC PUBLICATIONS LIBRARY BOOK REPLACEMENT FEE LIBRARY BORROWING AGREEMENTS LIBRARY CORP ASSOCIATES MEMBER FEE LIBRARY PHOTOGRAPHIC SERVICE LIBRARY PLUS SERVICES LPS‐SIO ARCHIVES LPS‐SPECIAL COLLECTIONS LPS‐SPECIAL SERVICES MANDEVILLE CENTER USE INCOME MARSHALL COLL ACADEMIC ORIENTATION MARSHALL COLL STUDENT ACTIVITES:
MEDIA CENTER MEDIA CENTER VIDEOCONFERENCING MUIR COLL ORIENTATION PROGRAM MUIR COLLEGE STUDENT ACTIVITIES MUIR MANDEVILLE SUITE INCOME MUIR POOL & GAME ROOM INCOME NSB FLOW CYTOMETRY RECHARGE/76152A PHYSICS COMPUTER FACILITY PHYSICS ELECTRONIC SHOP PHYSICS‐HIGH BAY LAB LIQUID HELIUM PILA DIGITAL PUBLISHING PROJ ETHNIC
PREUSS SCHOOL STUDENT ACTIVITIES PSYCHOLOGY AUTISM CONFERENCE PSYCHOLOGY SUPPLY CENTER RECHARGE PUBLICATIONS SALES‐VCAA SALE‐BIBLIO OF HILL COL‐LIB SD SUPERCOMPUTER CONFERENCES SD SUPERCOMPUTER FACILITY USE SD SUPERCOMPUTING CTR‐SD NAP SDSC HIGH END COMPUTING RECHARGE SDSC IT AND DESTOP SERVICES SDSC SVCS‐OTHER UC CAMPUSES SDSC‐SOCIETY OF C0MP BIOLOGY SIXTH COLLEGE ORIENTATION PROGRAM SO CA HIGHER ED.RECRUITMENT CONSTRM
STRUCT ENGRG POWELL LAB RECHG FACLT
STRUCTURAL ENG/ELLIOTT FIELD STATN STRUCTURAL ENG/SRMD FACILITY SUPERCOMPUTER GEN SERVICES UCSD ANIMAL CARE PROGRAM:
UCSD MUSIC CENTER STUDIOS INCOME UCSD TESTING AND EVALUATION OFFICE UNIV STUART COLLECTION PATRON TRIPS
VC ACAD AFFAIRS‐MISC SALES GOODS/SV
VC ACAD AFFAIRS‐MISC SALES GOODS/SV
VCAA FACULTY EDITORSHIPS VCAA MISC SALES/ AMES
VCAA MISC SALES/ CREATE
VCAA MISC SALES/ OGSR VCAA MISC SALES/CASS UAO
VCAA MISC SALES/EDUC STUDIES
VCAA MISC SALES/LIBRARY
WARREN COLL ORIENTATION PR INC WARREN COLL STUDENT ACTIVITIES AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
(11,149)
(15,464)
(680)
(57,935)
(42,308)
(105,184)
(727)
(4,801)
(227)
(79,944)
(161,877)
(3,407)
(75)
(2,778)
(148,684)
(43,119)
0
(34,917)
0
0
(41,977)
0
(1,055)
(77,840)
(2,000)
0
(7,200)
(1,016)
(63,906)
(938)
(50,900)
(287)
(9,254)
0
(106,872)
(160,075)
(84,864)
(78,752)
(5,260)
(346,399)
(94,605)
(357,855)
(7,809)
0
(30,800)
(103,876)
(65,250)
(19,840)
(25,725)
(300,421)
(9,203)
(44,374)
(282,774)
(500)
(166,326)
(14,045)
Recharges
0
0
(80)
0
(2,058)
0
(710)
(193)
0
(50,566)
0
0
(972,199)
(3,351)
0
(2,504)
(2,858)
0
(80,158)
(135,140)
(190,940)
(352,122)
0
0
0
(48,468)
0
0
0
(6,807)
0
(351,013)
(488,865)
(171,800)
0
0
(18,000)
0
(647,305)
0
0
(10,674,844)
(23,719)
(6,483)
0
0
0
0
0
0
0
0
0
0
0
0
Expenses
20,984
166
15,038
22,298
44,440
81,772
1,861
2,033
1,219
77,857
161,415
7,222
953,501
(1,186)
107,407
43,729
(1,412)
23,389
51,082
220,155
209,896
337,204
2,599
61,416
2,029
44,324
11,045
1,538
46,605
(6,602)
61,768
253,614
574,317
328,878
110,485
160,959
108,216
96,945
694,777
425,118
45,619
10,284,590
(2,876)
9,416
45,500
71,046
37,260
1,430
39,028
272,693
4,387
7,106
300,492
0
175,636
7,403
Reverse Differential Income? No
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Inventorial Equipment (649XXX)
0
(33,748)
0
0
(50)
0
0
5,883
177
75,000
0
0
6,824
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
19,822
0
0
0
0
0
2,722
9,806
0
0
6,026
0
0
0
0
0
0
0
0
0
0
0
0
0
Cost of Goods Sold
Patient Care, CTS, Space Rental
Estimated Modified Total Expenses Direct Costs *
Related to Recharges
0
20,984
0
33,914
1,583
13,455
0
22,298
2,063
42,426
0
81,772
920
941
(149)
(3,702)
0
1,042
1,107
1,750
0
161,415
0
7,222
946,604
73
(648)
(537)
0
107,407
41,329
2,400
(1,412)
0
0
23,389
51,082
0
220,155
0
172,068
37,828
337,204
0
0
2,599
0
61,416
0
2,029
44,324
0
0
11,045
0
1,538
0
46,605
(5,803)
(799)
0
61,768
253,407
207
544,194
10,302
328,878
0
0
110,485
0
160,959
18,937
89,280
0
96,945
686,478
5,578
0
415,312
0
45,619
9,951,000
333,590
(6,698)
(2,205)
9,416
0
0
45,500
0
71,046
0
37,260
0
1,430
0
39,028
0
272,693
0
4,387
0
7,106
0
300,492
0
0
0
175,636
0
7,403
Calculated Overhead Income**
6,512
10,525
4,176
6,920
13,167
25,377
292
(1,149)
324
543
50,094
2,241
23
(167)
33,333
12,826
0
7,259
0
0
11,740
0
807
19,060
630
0
3,428
477
14,464
(248)
19,169
64
3,197
0
34,289
49,953
27,708
30,086
1,731
128,890
14,158
103,528
(684)
0
14,121
22,049
11,564
444
12,112
84,629
1,362
2,205
93,256
0
54,508
2,297
Actual Overhead Paid
0
0
0
0
0
0
0
0
0
0
0
0
0
862
0
0
0
0
0
0
13,027
0
0
0
0
0
0
0
0
313
0
89
3,020
0
0
0
0
0
0
0
29,360
88,108
0
0
0
47,754
0
0
0
0
0
21,153
146,262
0
0
0
Source: 6/30/2009 IFIS Ledger.
Revised 5/20/2010
Attachment D
UNIVERSITY OF CALIFORNIA, SAN DIEGO
Auxiliary and Self‐Supporting Activities Task Group
Activity Subject to Differential Income or Administrative Overhead ‐ All Expenditures Based
Based on Fiscal Year 2008/09
Subtracted from Expenses
Revenues
WHITE MTN RESEARCH STATION ‐ LOC 1 Academic Affairs
ACT DATA CENTER PRINTING SERVICES BUS & FINANCIAL SVCS‐ACCOUNTING SVC
CAMPUS CARRIER SERVICE INCOME CAMPUS ID CARD INCOME CAMPUS POLICE/CSO SERVICES DEFERRED FEE PAYMENT PLAN INC DEVELOPMENT OFFICE‐MED CTR ELECTRONIC PAYMENT TECH FEE INCOME FILM LOCATION INCOME‐CAMPUS H R TEMPORARY EMPLOYMENT SVCS H&DS ADVERTISEMENT & PROMOTION HR ADMIN PROFESSIONAL DEV PROGRAM HUM RES‐ARBITRATION & COLL BARGAIN HUMAN RES BACKGROUND CHECK RECHARGE
HUMAN RES‐MIDDLE MANAGEMENT PROGRAM
HUMAN RESOURCES‐JOB ADVERTISEMENTS HUMAN RESOURCES‐VOCATIONAL REHAB MAIL SERVICES‐ADDRESS INC MAIL SERVICES‐MAIL DISTRIBUTION MATL MGMT MOVING SVC RCHG‐76891A NEXT GENERATION NETWORK PERSONNEL TRNG CLASSES RETURNED CHECK CHARGE INCOME SALE OF SURPLUS PROPERTY SALE OF UNCLAIMED PROPERTY STOREHOUSE INCOME STOREHOUSE SELF‐STORE FACILITY STUDENT LATE PAYMENT CHARGE INCOME TELECOMMUNICATION SERVICES UNIVERSITY PUBLICATIONS SERVICE VENDING MACHINES Business Affairs
ANES‐MYERS/JRL‐PERIPHERAL NERVE SOC
ANESTHESIOLOGY HORMONE ASSAY FAC CANC CTR RADIATION MED SHARED RES CANC CTR‐DNA SEQUENCING FACILITY CANC CTR‐INFO TECHNOLOGY SERVICES CANC CTR‐NUTRITION SHARED RESOURCE CANCER CTR BIOREPOSITORY RCHRG FAC CANCER CTR LIQUID NITROGEN RCHG FAC
CANCER CTR‐BIOSTATISTICS CANCER CTR‐FLOW CYTOMETRY FAC CANCER CTR‐HISTOLOGY/HYBRIDOMA CANCER CTR‐MICROSCOPY SHRD RSRC FAC
CANCER CTR‐TRANSGENIC MOUSE FAC CFM‐AM JRNL OF PREV MED/PATRICK Clinical and Translational Research Institute (CTRI)
CLINICAL PHARMACY ED PROG INCOME CMM GLYCOTECHNOLOGY CORE RESOURCE CONFERENCES‐VCHS
DHS‐SMOKERS HELPLINE/DR.ZHU/06‐03 EMP‐CPR TRAINING FAM MED STATISTICS INFO LAB FAM‐EXRCISE&PHYSICAL ACTIVITY RCHRG
AA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
(247,213)
(6,883,944)
0
0
(680)
(80,171)
0
(277,064)
0
(56,545)
(25,580)
0
(226,458)
0
0
0
0
0
(8,205)
(96)
0
0
(24,921)
(777)
(13,573)
(585,733)
(5,418)
(63,784)
0
(250,121)
0
(14,400)
(56,941)
(1,690,466)
(27,000)
0
(3,737)
(735)
0
(28,605)
(3,350)
0
(9,660)
(19,137)
(44,547)
(5,473)
(21,294)
(552,391)
0
0
(103,910)
(118,694)
(3,787,258)
(30)
0
(83,879)
Recharges
(85,197)
(22,332,281)
(88,380)
(887,619)
(106,256)
(199,705)
(94,312)
0
(97,338)
0
0
(7,289,098)
0
(6,685)
(68,696)
(74,865)
(10,275)
(126,223)
0
(29,946)
(2,182,414)
(145,527)
(13,853,878)
(134,626)
0
(63,850)
0
(10,514,954)
(193,258)
0
(8,087,399)
(551,571)
0
(44,806,876)
0
(62,311)
(5,769)
(116,128)
(31,449)
(452,703)
(35,772)
(77,856)
(194,577)
(65,580)
(244,592)
(63,041)
(378,424)
0
(12,263)
(3,640)
(12,975)
(41,076)
0
0
(1,737,956)
(9,991)
Expenses
307,030
28,911,579
114
872,084
92,839
180,915
104,251
191,424
97,338
29,665
9,941
5,854,113
122,816
9,958
90,333
70,982
15,828
111,604
98,626
19,655
2,238,779
131,084
11,241,398
120,160
1,523
526,229
38
10,702,330
201,201
324,938
7,477,934
531,273
35,068
41,504,440
40,002
116,186
7,245
92,256
54,152
436,537
48,310
53,263
209,958
76,996
273,358
61,622
469,184
483,455
23,151
3,095
85,428
233,514
3,199,042
213
1,591,306
58,761
Reverse Differential Income? No
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Inventorial Equipment (649XXX)
4,000
132,532
0
10,337
(416)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5,396
0
1,939,739
0
0
104,954
0
0
0
0
382,525
0
0
2,442,536
0
0
0
0
0
0
0
0
0
0
5,438
0
0
0
0
0
0
0
0
0
6,894
0
Cost of Goods Sold
Patient Care, CTS, Space Rental
410,044
430
430
0
0
Estimated Modified Total Expenses Direct Costs *
Related to Recharges
77,667
224,934
22,070,916
6,297,657
114
0
861,747
0
92,661
593
129,091
51,823
104,251
0
0
191,424
97,338
0
0
29,665
0
9,941
5,854,113
0
0
122,816
9,958
0
90,333
0
70,982
0
15,828
0
111,604
0
0
98,626
19,592
63
2,233,383
0
131,084
0
9,284,956
16,702
119,471
690
0
1,523
41,409
379,866
0
38
10,637,802
64,529
201,201
0
0
324,938
7,095,409
0
13,517
517,756
0
35,068
37,720,083
1,341,821
0
40,002
116,186
0
4,397
2,848
91,676
580
54,152
0
410,593
25,944
44,173
4,137
53,263
0
200,027
9,931
59,603
17,393
226,642
41,277
4,922
56,700
444,190
24,994
0
483,455
23,151
0
3,095
0
9,483
75,945
60,035
173,479
0
3,199,042
0
213
1,584,411
0
52,507
6,254
Calculated Overhead Income**
0
0
69,807
1,954,445
0
0
184
16,083
0
59,407
0
9,206
3,085
0
38,115
0
0
0
0
0
30,608
20
0
0
5,183
214
473
117,889
12
20,026
0
100,843
0
4,195
10,883
416,427
12,414
0
884
180
0
8,052
1,284
0
3,082
5,398
12,810
1,528
7,757
150,038
0
0
23,569
53,838
992,806
66
0
16,295
Actual Overhead Paid
0
639,094
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
6,835
0
0
0
0
0
6,835
0
0
1,255
6,076
0
15,821
1,040
0
0
10,380
28,661
3,318
27,456
96,577
0
0
63,750
0
366,027
0
0
30,604
Source: 6/30/2009 IFIS Ledger.
Revised 5/20/2010
Attachment D
UNIVERSITY OF CALIFORNIA, SAN DIEGO
Auxiliary and Self‐Supporting Activities Task Group
Activity Subject to Differential Income or Administrative Overhead ‐ All Expenditures Based
Based on Fiscal Year 2008/09
Subtracted from Expenses
Revenues
GEN CLINICAL RES CTR‐CORE LAB HEALTH OUTCOME ASSESSMENT PROGRAM MED MOLECULAR BIOLOGY FACILITY MED SCHOOL‐VISITING STUDENT PROGRAM
MED STAFF ASSN INCOME MED/CARDIOVASCULAR PHYSIOLOAGY CORE
MED/RDCC‐ANIMAL GENETICS CORE RCHG MED‐CTR FOR MGMT SCI IN HEALTH RCHG
MEDICAL EDUCATION SUPPORT UNITS MED‐LIPID ANALYTICAL LAB INCOME MED‐PULMONARY CLINICAL TRIAL OFFICE
MED‐WEST/JRL OF HIGH ALTITUDE MED MICROSCOPE RENTAL NEU‐MITOCHONDRIAL DNA LABORATORY NEUROSCI ALZHEIMER DISEASE ASSESS NEUROSCIENCES LAB FOR NEUROCYTOLOGY
NURSING EDUCATION PROGRAMS PATHOLOGY MOUSE PHENOTYPING /76441A
PATHOLOGY‐COMPARATIVE NEUROMUSCULAR
PED‐ANTIVIRAL ASSAY LABORATORY PHARMACOLOGY IT RCHRG FAC‐76425A PHR/L.BRUNTON/MCGRAW‐HILL PSYCH EDITOR/SCHUCKIT/STUDY ALCOHOL
PSYCHIATRY BIOMARKER RCHRG 75418A RAD 1.5 TESLA MRI LJ RCHG FAC75423A
RAD IN VIVO IMAGIN LAB RCHRG 76415A
RAD MAGNETOENCEPHALOGRAPHY RAD MULTIMODAL IMAGING RCHRG 75426A
RAD PET IMAGING LAB RECHARGE 76416A
RAD‐FUNCTIONAL MAG RESONANCE IMAG RADIOIMMUNOASSAY INCOME RADIOLOGY 3TESLA MRI RCHG‐76424A RADIOLOGY FACILITY‐VA HOSP RADIOLOGY IMAGING LAB RECHARG76414A
RADIOLOGY KEVEX SPECTROMETER SYSTEM
RADIOLOGY MAGNETIC RESONANCE FAC REGIONAL PERINATAL EDUCATION PROG REPRODUCTIVE PEDIATRIC NURSING PROG
RESEARCH COMPLIANCE PROG RCHG RPR MED‐ENDOCRINOLOGY & INFERTILITY
SOM BIOGEM FACILITY SOM HUMAN STEM CELL CORE FAC/76412A
SOM INFORMATION TECH SUPPORT GROUP SOM INSTITUTIONAL REVIEW BOARD SOM LAB SUPPORT SERVICES SOM MED GROUP‐OTHER SVC AGREEMENTS SOM MICROSCOPY SHARED FAC SOM VIDEO PRODUCTION RECHARGE SOM‐CLINICAL TRIALS ADVERE EVENTS SOM‐CLINICAL TRIALS‐OFFICE‐RECHARGE
SOM‐HUMAN GENE THERAPY‐CLIN APP LAB
SOM‐UCSD CORE BIO SERVICES SPPS MICROSCOPE FEE ACCOUNT SURGICAL RESOUCES LABORATORY INCOME
SURG‐INTERNAT'L SVCS BUREAU VC HEALTH SCI‐MISC SALES GOODS/SVCS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
0
(77,519)
(5,033)
(29,725)
(171,568)
(29,458)
(51,723)
0
(519,726)
0
0
(20,000)
(17,645)
(2,946)
(485,854)
(2,253)
0
(2,880)
(837,218)
(35,875)
0
(20,000)
(35,000)
(1,542)
0
(2,553)
(75,750)
0
(5,000)
(669,224)
(65,450)
0
(633)
(42,000)
(700)
0
3,556
(5,728)
0
0
(10,095)
0
0
(335,985)
(42,000)
(16,428,770)
(3,552)
(15,539)
(109,342)
0
0
(289,605)
150
(371,698)
(43,475)
(8,580)
Recharges
(335)
(544,077)
0
0
(113,832)
(10,880)
(132,808)
(22,979)
(529,566)
(20,860)
(170,918)
0
0
0
0
(42,566)
(3,835)
(9,736)
(1,370)
(42,082)
(137,426)
0
0
(90,495)
(33,463)
(46,919)
(41,500)
(108,500)
(110,000)
(940,063)
0
(40,806)
(167)
(174,563)
(3,544)
(26,260)
0
(585)
(17,332)
(85,945)
(401,652)
(190,298)
(232,417)
0
(97,650)
0
(100,456)
(195,048)
0
(93,800)
(42,900)
(5,632,459)
0
(547,195)
0
0
Expenses
(1,639)
553,874
5,033
4,983
240,154
33,586
187,866
114,114
805,337
48,591
177,981
19,230
76
(5,636)
756,318
26,391
11,837
(149)
769,745
52,019
137,531
3,987
44,310
84,180
12,426
31,105
87,627
50,334
102,715
1,103,326
46,230
560
1,390
114,419
2,480
2,152
7,773
16,233
12,311
69,923
278,319
171,638
155,323
114,411
122,255
16,242,016
23,476
190,176
89,472
80,150
51,419
6,009,160
30
449,998
4,199
7,545
Reverse Differential Income? No
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Inventorial Equipment (649XXX)
0
1,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5,250
0
0
0
0
2,730
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
(14,464)
0
0
0
0
0
0
0
0
0
0
Cost of Goods Sold
9,050
5,117,268
Patient Care, CTS, Space Rental
Estimated Modified Total Expenses Direct Costs *
Related to Recharges
(1,639)
0
483,926
68,948
0
5,033
0
4,983
95,786
144,368
9,059
24,527
135,209
52,658
114,114
0
406,445
398,892
48,591
0
177,981
0
0
19,230
0
76
0
(5,636)
0
756,318
25,064
1,327
11,837
0
(115)
(34)
1,249
763,246
23,939
28,080
137,531
0
0
3,987
0
44,310
80,085
1,365
12,426
0
1,605
29,500
31,015
56,612
50,334
0
98,249
4,466
644,506
458,820
0
46,230
560
0
290
1,100
92,229
22,190
2,071
409
2,152
0
0
7,773
14,728
1,504
12,311
0
69,923
0
271,495
6,823
171,638
0
155,323
0
0
114,411
85,487
36,768
0
16,256,480
22,675
802
167,761
13,365
0
89,472
80,150
0
51,419
0
848,276
43,616
0
30
267,971
182,027
0
4,199
0
7,545
Calculated Overhead Income**
0
21,398
1,562
1,547
44,804
7,612
16,342
0
123,794
0
0
5,968
24
(1,749)
234,719
412
0
(11)
236,870
7,429
0
1,237
13,751
424
0
498
17,569
0
1,386
142,392
14,347
0
341
6,887
127
0
2,412
4,571
0
0
2,118
0
0
35,507
11,411
5,045,115
249
4,148
27,767
0
0
13,536
9
56,491
1,303
2,342
Actual Overhead Paid
0
12,704
0
0
0
0
0
0
130,188
0
0
0
0
0
0
699
0
0
0
0
0
0
0
479
0
0
0
0
0
58,338
3,929
0
0
0
0
0
0
0
0
0
4,232
0
0
212,557
0
(30,000)
0
4,822
0
0
0
13,184
0
70,659
0
0
Source: 6/30/2009 IFIS Ledger.
Revised 5/20/2010
Attachment D
UNIVERSITY OF CALIFORNIA, SAN DIEGO
Auxiliary and Self‐Supporting Activities Task Group
Activity Subject to Differential Income or Administrative Overhead ‐ All Expenditures Based
Based on Fiscal Year 2008/09
Subtracted from Expenses
Revenues
VC HEALTH SCI‐MISC SALES GOODS/SVCS
VCHS ‐ CEO OFFICE VCHS ‐ CFO OFFICE VCHS CORPORATE ACCOUNT VCHS FACULTY EDITORSHIPS VCHS/SPPS ‐ CLINICAL SVC AGREEMENTS
VCHS‐CARDIO VASCULAR CENTER VCHS‐DIR MC/CONTRACT SERV VCHS‐PHYSICIAN IN CHIEF VCHS‐TERTIARY & QUATERNARY REF SVCS
Health Sciences
CONFERENCES‐VICE CHANC MARINE SCI IGPP DATA SYSTEM IGPP NETWORK OPERATIONS IGPP ORBIT CENTER IGPP SUPPORT SERVICES IOD COMPUTATIONL INFRASTRCTR RCHRG IOD‐HYDRAULICS LABORATORY LOWER SIO NETWORK INCOME MAR SCI DEVEL & OUTFIT SHOP INC MARINE FACILITY SHOP MARINE FACILITY‐CLEARING MBRD DNA SEQUENCER MBRD VELIGER ANALYSIS RECHARGE FAC MPL COMPUTER SUPPORT SVCS INC MPL LABOR CLEARING & RCHRG ACCOUNT MPL SUPPORT GROUP NRAD PO MPL SUPPORT GRP‐OUTSIDE P.O. MPL SUPPORT GRP‐OUTSIDE P.O. MPL SUPPORT GRP‐SACLANT PO951124/OV
MPL SUPPORT MACHINE SHOP MPL SUPPORT‐OUTSIDE P.O. MPL‐FLIP R/P INCOME MPL‐SHIPS SPECIAL SVCS INC NIERENBERG HALL 214C PORD EDITORSHIP FUND HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
(3,980)
0
0
0
(39,727)
(228,629)
0
0
0
0
(25,949,971)
(105,208)
0
0
(289,095)
0
0
(78,861)
0
(1,544,900)
(31,014)
(413,495)
0
(109,725)
0
0
0
(64,168)
0
0
(159,951)
0
0
0
0
(15,338)
Recharges
0
(2,992)
(991,913)
(2,483,890)
0
0
(236,491)
(200,257)
(841,451)
(638,731)
(19,979,115)
(20,200)
(106,280)
(319,586)
0
(4,954)
(367,305)
(100,936)
(16,976)
(1,630,560)
(520,866)
(19,241,421)
(8,237)
0
(339,453)
(2,294,085)
0
0
0
0
(1,235,639)
0
(350,404)
(90,981)
(7,274)
0
Expenses
61
1,346
1,000,160
2,461,585
30,990
197,139
236,633
166,492
933,785
638,576
43,004,108
116,239
116,045
291,131
202,391
(20,461)
324,749
205,635
20,324
3,349,063
517,562
16,219,469
1,501
49,545
338,579
2,311,566
581
68,920
(733)
(1,683)
1,343,956
422
322,033
79,305
961
14,840
Reverse Differential Income? No
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Inventorial Equipment (649XXX)
0
0
0
22,381
0
0
0
0
0
0
29,230
0
0
4,100
0
0
2,100
0
0
0
0
6,647
0
0
0
0
(28)
0
15,161
0
0
0
0
0
0
0
Cost of Goods Sold
5,126,318
1,145,948
140,813
266,828
Patient Care, CTS, Space Rental
0
Estimated Modified Total Expenses Direct Costs *
Related to Recharges
0
61
1,346
0
1,000,160
0
2,439,203
0
0
30,990
0
197,139
236,633
0
166,492
0
933,785
0
638,576
0
13,786,692
24,061,868 0
18,723
97,516
116,045
0
287,031
0
0
202,391
(20,461)
0
322,649
0
115,441
90,194
20,324
0
1,131,273
1,071,842
355,578
21,172
15,871,740
341,081
1,501
0
0
49,545
338,579
0
2,311,566
0
0
609
0
68,920
0
(15,894)
0
(1,683)
953,677
123,452
0
422
322,033
0
79,305
0
961
0
0
14,840
Calculated Overhead Income**
19
0
0
0
9,618
61,181
0
0
0
0
7,467,476
30,264
0
0
62,811
0
0
27,991
0
332,641
6,571
105,853
0
15,376
0
0
189
21,389
(4,933)
(522)
38,313
131
0
0
0
4,605
Actual Overhead Paid
0
0
0
0
0
0
0
0
0
0
1,132,755
0
0
0
52,908
0
0
66,298
0
277,837
4,278
224,517
0
41,457
0
0
93
11,027
(117)
(219)
21,666
55
0
0
0
0
Source: 6/30/2009 IFIS Ledger.
Revised 5/20/2010
Attachment D
UNIVERSITY OF CALIFORNIA, SAN DIEGO
Auxiliary and Self‐Supporting Activities Task Group
Activity Subject to Differential Income or Administrative Overhead ‐ All Expenditures Based
Based on Fiscal Year 2008/09
Subtracted from Expenses
PORD NIERENBERG HALL NETWORK SCRIPPS ENVIRON ADVOCATES (SEA) SEA GRANT‐PUBLICATIONS SHIPBOARD TECHNICAL SUPPORT SIO ANALYTICAL FACILITY SIO CARPENTER SHOP SIO DIVERS OPERATIONS SIO MARTIN JOHNSON HOUSE RENTAL SIO MULTIMEDIA GROUP INCOME SIO‐CRD CLIMATE COMPUTING FACILITY SIO‐ORD INSTRUMENT DEVELOPMENTGROUP
STS DATA CENTER PUBLICATIONS VC MAR SCI‐MISC SALES OF GOODS/SVCS
VCMS EDITORSHIPS VCMS MISC SALES/ GRD
VCMS MISC SALES/ IGPP VCMS MISC SALES/ SIO AQM ADMIN
VCMS MISC SALES/CTR ATMOS SCI
VCMS MISC SALES/CTR ATMOS SCI
VCMS MISC SALES/DIRECTOR'S OFFICE
VCMS MISC SALES/GRD SUPPORT SVCS
VCMS MISC SALES/MBRD SUPPORT SVCS
Marine Sciences
AMAS SERVICES CAMPUS RESEARCH MACHINE SHOP INC CENTRAL GARAGE INCOME CONFERENCES‐VCRMP
EH&S SERVICES TO EXTERNAL USERS IMPRINTS INC PARKING FINES INCOME PLANT SERVICE INCOME POLICE MISC FEES:
POLICE SERVICES POLICE‐HOUSING SECURITY POLICE‐TRAFFIC ENFORCEMENT POLICE‐TRAINING/PERMIT/REPORT INCOM
PPS STOREHOUSE INCOME PPS‐SALES TO EXTERNAL USERS SALE OF SEA WATER SHUTTLE SERVICES INCOME Resource Management
SUBJECT TO RECHARGE POLICY, DIFFERENTIAL INCOME
ACADEMIC AFFAIRS
HEALTH SCENCES
MEDICAL CENTER
MARINE SCIENCES
STUDENT AFFAIRS
BUSINESS AFFAIRS
RESOURCE MANAGEMENT
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
MS
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
Revenues
Recharges
Expenses
0
(1,138)
(943)
(342,584)
(11,388)
0
(4,154)
(136,681)
0
0
(243,095)
(1,731)
0
(9,931)
(2,600)
(250,589)
(25,000)
(29,646)
(15,588)
(10,150)
(14,160)
(1,095)
(3,912,227)
0
(647,544)
(41,826)
(2,798)
(20,648)
(412,312)
(2,589,515)
0
(6,119)
0
0
(4,250)
(67,033)
0
(36,429)
(7,000)
(25,351)
(3,860,823)
(42,297,431)
(22,037)
0
(2,245)
(3,971,259)
(126,959)
(6,328)
(17,700)
(72,558)
(431,548)
(99,128)
(3,570,427)
(1,086)
(490)
0
0
0
0
0
0
0
0
0
(34,976,923)
(611,960)
(935,609)
(4,373,095)
0
(2,364,989)
(3,658,182)
0
(29,819,054)
0
(429,975)
(1,300,014)
(276,946)
0
(212,061)
0
0
(5,265,635)
(49,247,520)
(171,342,714)
17,740
(1,126)
17,360
5,271,300
170,674
304
30,651
110,439
370,095
143,561
2,756,707
3,422
(219)
5,356
3,998
606,055
38
(42,447)
1,164
4,022
23,199
663
35,364,895
613,361
1,449,794
3,980,865
3,614
3,286,680
3,906,552
3,554,000
29,969,787
19,191
467,342
1,194,175
253,690
66,789
929,663
36,429
8,253
4,502,681
54,242,864
203,027,886
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
27,981
0
0
0
0
71,285
0
0
0
0
0
0
0
0
0
0
0
0
71,285
2,703,564
4,307,606
11,397,557
0
430
Estimated Modified Total Expenses Direct Costs *
Related to Recharges
17,740
0
0
(1,126)
12,223
5,138
4,852,680
418,620
156,625
14,049
304
0
24,825
5,826
38,297
72,142
370,095
0
143,561
0
2,580,979
175,728
1,319
2,103
(219)
0
0
5,356
0
3,998
0
606,055
0
38
0
(42,447)
0
1,164
0
4,022
0
23,199
0
663
30,424,395
3,358,932 0
613,361
0
731,186
506,061
1,833,326
17,535
0
3,614
3,187,564
27,830
2,263,606
255,130
0
3,554,000
29,969,787
0
0
19,191
467,342
0
1,194,175
0
249,855
3,834
0
66,789
0
352,424
0
36,429
0
8,253
4,481,107
21,574
45,343,734
4,520,238 0
149,345,820
39,580,516
(6,883,944)
(25,949,971)
0
(3,912,227)
0
(1,690,466)
(3,860,823)
(42,297,431)
(22,332,281)
(19,979,115)
0
(34,976,923)
0
(44,806,876)
(49,247,520)
(171,342,714)
28,911,579
43,004,108
0
35,364,895
0
41,504,440
54,242,864
203,027,886
0
0
0
0
0
0
0
0
132,532
29,230
0
27,981
0
2,442,536
71,285
2,703,564
410,044
5,126,318
0
1,553,588
0
0
4,307,606
11,397,557
430
0
0
0
0
0
0
430
22,070,916
13,786,692
0
30,424,395
0
37,720,083
45,343,734
149,345,820
Reverse Differential Income? No
Inventorial Equipment (649XXX)
Cost of Goods Sold
1,553,588
Patient Care, CTS, Space Rental
0
212,547
2,130,004
1,387,816
577,239
6,297,657
24,061,868
0
3,358,932
0
1,341,821
4,520,238
39,580,516
Calculated Overhead Income**
Actual Overhead Paid
0
(350)
1,594
129,917
4,360
0
1,808
22,389
0
0
54,536
653
0
1,662
1,241
188,086
12
(13,173)
361
1,248
7,200
206
1,042,427
0
157,053
5,442
1,121
8,637
79,178
1,102,965
0
5,956
0
0
1,190
20,728
0
11,305
2,561
6,695
1,402,833
12,283,608
0
0
0
59,992
5,093
0
0
0
0
0
23,068
0
0
0
2,176
77,700
0
0
0
0
4,890
386
873,105
0
73,525
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
73,525
2,725,313
1,954,445
7,467,476
0
1,042,427
0
416,427
1,402,833
12,283,608
639,094
1,132,755
0
873,105
0
6,835
73,525
2,725,313
Source: 6/30/2009 IFIS Ledger.
Revised 5/20/2010
Attachment D
UNIVERSITY OF CALIFORNIA, SAN DIEGO
Auxiliary and Self‐Supporting Activities Task Group
Activity Subject to Differential Income or Administrative Overhead ‐ All Expenditures Based
Based on Fiscal Year 2008/09
Subtracted from Expenses
Revenues
Recharges
Expenses
Reverse Differential Income? No
Inventorial Equipment (649XXX)
Cost of Goods Sold
Patient Care, CTS, Space Rental
Administrative Overhead
DRAMA PRODUCTION INCOME ESPP/MBRD‐CMBC PROGRAM University Extension
IRPS Self Supporting Progran
Rady Self Supporting Program
JSE CUPS COFFEE KIOSK LAB‐MATH&STAT GILL ROYALTY INCOME MUSIC PRODUCTIONS INCOME PREUSS SCHOOL RENTAL INCOME TECHNOLOGY TRANS COPYRIGHT INCOME TECHNOLOGY TRANSFER PATENT INCOME THEATRE/LJ PLAYHOUSE SVC TTO‐LICENSE SERVICES Academic Affairs
ENDOWMENT COST RECOVERY‐FOUNDATION MAIL SVC‐MESA RAD HOUSING‐MAIL DIST
MAIL SVCS‐HOUSING‐MAIL DISTRIBUTION
MAIL SVCS‐POSTAL SVCS MAIL SVCS‐PRICE CTR POST OFFICE OFF HOUSING ADMIN‐INC PRICE CENTER CATERING‐ON PREMISE RENTAL INC‐MT SOLEDAD TOWER UCHS‐CENTRAL MESA APTS UCHS‐DIRECTOR HSNG & FOOD SVC ADM UCHS‐ELEANOR ROOSEVELT APTS UCHS‐ELEANOR ROOSEVELT RES HALLS UCHS‐FACULTY APTS INCOME UCHS‐HSG & FDG CENTRAL CLEAR UCHS‐MARSHALL COLL I APTS INC UCHS‐MARSHALL COLL II APTS INC UCHS‐MARSHALL COLL RES HALL INC UCHS‐MATTHEWS APTS UCHS‐MED SNACK BAR UCHS‐MESA APTS 2A INCOME UCHS‐MESA APTS 2B INCOME UCHS‐MUIR APARTMENTS UCHS‐MUIR RES HALL INCOME UCHS‐ONE MIRAMAR STREET APTS UCHS‐PEPPER CANYON APTS INCOME UCHS‐REVELLE RES HALL #1 INCOME UCHS‐REVELLE RES HALL #2 INCOME UCHS‐SIXTH COLLEGE RESIDENCE HALLS UCHS‐SOUTH MESA APTS INCOME UCHS‐UCSD HSG‐LA JOLLA DEL SOL APTS
UCHS‐UNIV COAST APTS INCOME UCHS‐WARREN COLL APTS INCOME UCHS‐WARREN COLLEGE RES HALLS UCHS‐WARREN SINGLE GRAD STUD APTS Y/E ADJ‐ SALES‐EDU ACTV Business Affairs
ANESTHESIA INC FD CARDIOLOGY INCOME FUND GENERAL MEDICINE DIV INCOME FUND Material Transfer‐Medince Gen
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
AA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
BA
HS
HS
HS
HS
(60,081)
0
(34,244,569)
(1,433,076)
(903,211)
(15,813)
(110,888)
(9,900)
(4,350)
(171,851)
(21,483,622)
(760,530)
(173,945)
(59,371,835)
(1,074,318)
0
0
(394,508)
4,358
0
(474,483)
(388,391)
(2,060,566)
0
(6,325,483)
(6,698,089)
(586,064)
0
(1,977,509)
(3,093,547)
(7,908,400)
(4,615,600)
(384,566)
(1,010,361)
(1,460,731)
(2,331,502)
(9,227,870)
(5,602,297)
(5,060,015)
(6,731,452)
(3,290,294)
(2,562,906)
(2,255,887)
(6,173,024)
(1,124,326)
(6,665,997)
(8,173,616)
(1,090,127)
0
(98,737,569)
0
0
0
(7,514)
(460)
(83,580)
(4,569,551)
0
(200)
0
0
0
0
0
0
0
0
(4,653,791)
0
(51,775)
(297,348)
(117,837)
0
(755,863)
(3,050,510)
(16,550)
0
(876,936)
(339,391)
(785,270)
0
(26,142,438)
(364,848)
(307,034)
(206,423)
(159,785)
(1,952)
0
0
(55,869)
(1,252,632)
0
(402,608)
(569,298)
(119,923)
(155,812)
0
0
0
(279,325)
(378,491)
0
0
(36,687,920)
(394,736)
(13,990)
(22,500)
68,018
87,290
33,127,501
1,146,873
369,393
57
59,031
3,968
132,366
40,958
9,079,060
705,883
18,181
44,838,578
1,107,255
48,714
283,462
461,115
4,284
755,863
3,966,005
336,633
1,147,872
876,936
2,489,743
6,020,517
425,391
27,992,769
1,407,868
1,383,775
6,572,763
3,482,238
405,991
700,409
789,540
1,240,235
6,807,055
1,595,096
2,112,318
5,845,332
1,547,815
5,738,752
1,061,896
2,322,894
613,492
2,718,663
6,873,364
632,520
0
99,768,575
574,821
326,374
27,942
1,853
0
0
246,362
0
0
0
0
0
0
0
0
0
0
246,362
0
0
0
0
0
0
0
0
0
770,339
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
770,339
0
0
0
0
0
46,411
0
0
0
0
0
0
0
0
0
0
46,411
0
0
0
0
0
0
0
0
13,436
0
22,770
22,368
8,966
0
7,093
11,862
19,388
14,381
0
10,575
12,006
8,971
27,942
12,011
19,640
19,031
14,753
13,173
13,138
23,896
3,159
27,359
19,299
5,961
0
351,175
2,421
0
0
0
0
9,841,961
9,841,961
188,069
188,069
Estimated Expenses Related to Recharges
517
87,290
3,865,603
0
82
0
0
0
0
0
0
0
0
3,953,491
0
48,714
283,462
106,055
0
755,863
3,432,159
13,758
0
(9,735,363)
125,624
629,419
0
27,992,769
218,186
123,868
166,703
116,035
2,050
0
0
28,814
810,241
0
154,235
454,324
53,911
328,139
0
0
0
108,238
303,341
0
0
26,520,545
572,399
326,374
27,942
0
Modified Total Direct Costs *
67,501
0
28,969,126
1,146,873
369,311
57
59,031
3,968
132,366
40,958
9,079,060
705,883
18,181
40,592,315
1,107,255
0
0
355,061
4,284
0
533,846
322,875
1,134,435
(0)
2,341,350
5,368,730
416,425
0
1,182,589
1,248,045
6,386,672
3,351,822
403,941
689,834
777,535
1,202,451
5,968,872
1,583,085
1,938,443
5,371,978
1,479,152
5,397,441
1,048,758
2,298,998
610,333
2,583,066
6,550,724
626,559
(188,069)
62,096,486
0
0
0
1,853
Calculated Overhead Income**
2,768
0
1,187,734
47,022
15,142
2
2,420
163
5,427
1,679
372,241
28,941
745
1,664,285
45,397
0
0
14,557
176
0
21,888
13,238
46,512
(0)
95,995
220,118
17,073
0
48,486
51,170
261,854
137,425
16,562
28,283
31,879
49,300
244,724
64,906
79,476
220,251
60,645
221,295
42,999
94,259
25,024
105,906
268,580
25,689
(7,711)
2,545,956
0
0
0
76
Actual Overhead Paid
0
0
246,362
0
0
0
0
0
0
0
0
0
0
246,362
0
0
0
0
0
0
0
0
0
770,339
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
770,339
0
0
0
Source: 6/30/2009 IFIS Ledger.
Revised 5/20/2010
Attachment D
UNIVERSITY OF CALIFORNIA, SAN DIEGO
Auxiliary and Self‐Supporting Activities Task Group
Activity Subject to Differential Income or Administrative Overhead ‐ All Expenditures Based
Based on Fiscal Year 2008/09
Subtracted from Expenses
Revenues
OCME Various Courses
MED‐BONE MARROW TRASPLANT MED‐CYTOGENETIC LABORATORY PED‐BIOCHEM CAL GENETICS LABORTORY MED‐DERMATOPATH
PSYCHIATRIC CLINICAL SERVICES MED GRP DEPARTMENTAL SUPPORT PLANS MED SCH CLIN COMP PLAN INC MEDICINE INCOME FUND MSCCP INCOME‐PRIOR YEARS MSCCP/SOM CLINICAL FUNDS MSCCP/SOM CLINICAL SVC AGREEMENTS MSCCP/SOM‐ADMIN SVC COMPONENT EXP MSCCP/SOM‐CONSULTING/WITNESS FEES MSCCP‐PEDS/CHILDRENS HOSP AGREEMENT
MSCCP‐UCSD PEDIATRICS ASSOCIATES MSCCP‐YEAR‐END ADJ & ACCRUALS NEUROSCIENCES INCOME FUND ORTHOPEDIC SURG & REHAB INCOME FUND
PATHOLOGY INCOME FUND PEDIATRIC INCOME FUND PEDS SURG INCOME FUND RENTAL INC HOWARD HUGHES INST RENTAL INC‐HHMI‐SOM RESEARH FAC‐4TH
RENTAL INCOME ‐ LUDWIG INSTITUTE RENTAL INCOME‐HHMI SECOND AMENDMENT
SOM FACULTY DEVELOPMENT FUND SOM‐HOUSESTAFF/RESIDENT COSTS Health Sciences
MEDICAL CENTER
Medical Center
DSDP BUILDING LEASE SIO MULTIMEDIA GROUP‐ROYALTY FUND SIO‐DIRECTORS OFFICE ROYALTY‐LOGO SIOSEIS ROYALTY INCOME STEPHEN BIRCH AQUARIUM MUSEUM Marine Sciences
BOOKSTORE INCOME 1241 CAVE STREET LEASE A&PS SUPPORT SERVICES ALTERNATE TRANSPORTATION PROGRAM AMBULATORY CARE WIRELESS TELE/RED BHF CONFERENCE HOTEL INC/RED BLDG PROG CLEARING ACCOUNT CAFE RENTAL‐CANCER CENTER DAY CARE CENTER INCOME GILMAN PKG WIRELESS TELECOM/RED LEASE INCOME‐CLINICAL SCI BLDG‐VA LJ PLAYHOUSE RESTAURANT LEASE PARKING ADM CHGS CLEARING PARKING OPERATION INCOME REAL ESTAT OFFICE LICENSE INCOME REAL ESTATE DEV ATM LICENSES RED LA JOLLA SYMPHONY LICENSE RENTAL INCOME‐TORREY PINES CTR SB AQUARIUM MUSEUM BOOKSTORE HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
HS
MC
MS
MS
MS
MS
MS
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
(7,193,270)
(302,424)
(3,178,608)
(874,329)
0
(3,617,594)
(17,280)
(132,500,245)
0
(15,492)
(3,556,704)
(26,451,193)
0
(1,535,900)
(6,449,583)
(1,394,802)
(3,600,001)
0
(3,246)
0
3
0
(428,096)
(377,970)
(1,837,302)
(1,478,360)
0
0
(194,819,911)
(814,042,079)
(814,042,079)
(8,942)
(1,226)
(832)
(500)
(3,391,305)
(3,402,805)
(29,479,627)
(25,000)
0
(418,502)
(33,970)
(709,529)
(329,841)
(29,115)
(2,161,810)
(90,190)
(1,827,033)
(27,060)
0
(16,911,325)
(26,000)
(7,950)
(3,660)
(398,796)
(1,145,123)
Recharges
(4,276,695)
0
(158,619)
(53,355)
0
0
(360,044)
68,808
(1,502,911)
(3,626,809)
(6,504,029)
15,411
(28,114,055)
(13,895)
0
0
0
(7,136)
0
(22,932)
(2,000)
(750)
0
0
0
0
14,800
(1,053,275)
(46,028,712)
(21,485,066)
(21,485,066)
0
(737)
0
0
(179,366)
(180,103)
(10,374,472)
0
(75,274)
(2,515,706)
0
0
(16,463,601)
0
(796,556)
0
0
0
(2,265,835)
(1,737,921)
0
0
0
(350,651)
(7,944)
Expenses
11,100,107
314,079
3,334,438
999,343
51,374
4,451,283
941,709
62,901,288
1,202,088
26,369,295
88,623,496
20,913,612
24,764,644
808,231
6,222,531
0
0
(249)
(11,041)
2,422,389
1,112,451
44,929
0
0
2,226,319
644,071
1,056,309
1,669,348
263,093,034
711,212,762
711,212,762
387
5,084
38
54
3,771,832
3,777,395
38,653,963
115,666
1,243,832
2,934,208
95
95
16,468,370
(1,442)
3,184,383
4,185
386,083
5,021
2,254,809
8,882,737
95
38
4,015
(1,067)
969,673
Reverse Differential Income? No
31,875
5,663
27,189
6,100
1,352
43,580
0
342,407
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
458,166
339,484
339,484
0
0
0
0
32,336
32,336
268,493
0
0
0
0
0
0
0
24,719
0
0
0
0
262,294
0
0
0
0
10,090
Inventorial Equipment (649XXX)
Cost of Goods Sold
Patient Care, CTS, Space Rental
0
0
8,881
0
0
172,145
1,500
490,381
41,911
172,854
0
0
121,015
0
0
0
0
254,513
48,522
0
0
0
(317,663)
0
209,435
0
1,205,916
21,135,907
21,135,907
16,665
0
0
0
(2,143)
14,522
0
0
0
0
0
0
2,094
0
0
0
0
0
0
16,399
0
0
0
0
0
7,655,162
2,991,911
164,308,991
164,308,991
0
30,800,682
2,991,911
10,290,273
10,290,273
Estimated Modified Total Expenses Direct Costs *
Related to Recharges
4,126,905
6,941,327
0
308,416
157,194
3,150,055
56,615
927,748
0
50,022
0
4,407,703
898,582
43,127
(32,415)
62,419,151
1,200,588
0
25,768,841
110,073
57,265,928
31,315,658
(12,091)
20,752,849
24,764,644
0
7,246
800,985
0
6,101,516
0
0
0
(7,655,162)
(249)
0
0
(11,041)
2,167,875
0
1,065,346
(1,417)
44,929
0
0
0
0
0
0
2,543,982
0
644,071
846,874
0
1,669,348
0
120,922,876
132,850,914
13,511,067
501,627,039
13,511,067
501,627,039
0
(16,278)
1,909
3,175
0
38
0
54
187,954
3,553,685
189,863
3,540,674
1,974,406
5,610,382
0
115,666
1,243,832
0
2,515,706
418,502
0
95
0
95
16,142,861
323,415
0
(1,442)
850,757
2,308,907
0
4,185
0
386,083
0
5,021
2,254,809
0
801,810
7,802,234
0
95
0
38
0
4,015
(499)
(568)
6,611
952,972
Calculated Overhead Income**
284,594
12,645
129,152
38,038
2,051
180,716
1,768
2,559,185
0
4,513
1,283,942
850,867
0
32,840
250,162
0
(313,862)
0
(453)
0
(58)
0
0
0
104,303
26,407
0
0
5,446,887
9,029,287
9,029,287
(667)
130
2
2
145,701
145,168
230,026
4,742
0
17,159
4
4
13,260
(59)
94,665
172
15,829
206
0
319,892
4
2
165
(23)
39,072
Actual Overhead Paid
31,875
5,663
27,189
6,100
1,352
43,580
0
342,407
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
458,166
339,484
339,484
0
0
0
0
32,336
32,336
268,493
0
0
0
0
0
0
0
24,719
0
0
0
0
262,294
0
0
0
0
10,090
Source: 6/30/2009 IFIS Ledger.
Revised 5/20/2010
Attachment D
UNIVERSITY OF CALIFORNIA, SAN DIEGO
Auxiliary and Self‐Supporting Activities Task Group
Activity Subject to Differential Income or Administrative Overhead ‐ All Expenditures Based
Based on Fiscal Year 2008/09
Subtracted from Expenses
Revenues
SCIENCE RESEARCH PARK GROUNDLEASE SYSTEMWIDE PATENT INCOME THORNTON WIRELESS TELECOMM /RED TIOGA WIRELESS TELECOM/INCOME TTO‐MATERIAL TRANSFER USE CREDIT UNION LEASE INCOME/RED Resource Management
A. S. CLASS MATERIALS INC A.S. LECTURE NOTES INC AS‐STUDENT ORG PRODUCTION INC BIKE SHOP INCOME CAMP REC‐OUTDOOR REC INCOME CAMPUS REC‐INTRAMURAL INCOME CAMPUS REC‐SPORTS CLUBS FINE ARTS PRODUCTIONS INCOME GRADUATE STUDENT ASSOC COFFEE HOUSE
GROVE CAFE INCOME GUARDIAN ADVERTISING INC. INTERCOLLEGIATE ATHLETICS INC INTL HOUSE/MODEL UN CONFERENCE MUIR COLLEGE SUNDRY SHOP POPS/FILMS INCOME PRICE CTR GAMEROOM RECREATION INCOME RENTAL INCOME‐PRICE CENTER RES HALL ADVISORS‐ERC 681207
RES HALL ADVISORS‐MARSHALL 681203
RES HALL ADVISORS‐MUIR 681202
RES HALL ADVISORS‐SIXTH 681206
RES HALL ADVISORS‐WARREN 681204
RESIDENCE HALL ACTIVITIES SHS PHARMACY INCOME SHS SUMMER INCOME SHS‐LABORATORY SERVICES INCOME SHS‐OPTOMETRY INCOME SPORTS FAC. CONCESSIONS INCOME SUMMER SPORTS CAMP INCOME AS GRAPHICS STUDIO RCHG FAC‐76753A BIOLOGY LOGO PRODUCTS INCOME CONFERENCES‐VICE CHANC STDT AFFAIRS
COUNSELING SERVICES INCOME EDUCATIONAL PLACEMENT FEE INTERNATIONAL CTR VISA RECHARGE FAC
INTERNL CTR‐SPECIAL EVENTS INTNL CTR‐FOREIGN STUDENT ADVISING RA ACTIVITY FUNDS RECREATION FITLIFE INCOME REGISTRARS‐TRANSCRIPTS & OTHER SVCS
RENTAL INCOME‐INTNL CENTER REVELLE COLL ORIENTATION PROG REVELLE COLLEGE STUDENT ACTIVITIES REVELLE POOL AND GAME ROOM REVELLE‐COMMUTER LOCKER RENTAL RIMAC RENTAL INCOME SIXTH COLLEGE STUDENT ACTIVITIES SOAP STUDENT FOLDERS SALES RM
RM
RM
RM
RM
RM
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
SA
(687,323)
(11,496)
(22,184)
(205,802)
(243,500)
(127,907)
(54,922,743)
(389,968)
(147,756)
(485,930)
(276,656)
(299,817)
(42,248)
(7,980)
(993,693)
(25,591)
(197,101)
(182,601)
(281,521)
(8,155)
(118,720)
(102,919)
(18,507)
(2,048,275)
(1,982,938)
0
0
0
0
(45)
(1,590,668)
(1,129,328)
(658,792)
(737,861)
(374,218)
(423,381)
(503)
(220)
(1,835)
(1,788)
(385,635)
0
(42,362)
(1,800)
(4,455)
(8,282)
(424,692)
(22,953)
(155,476)
(35,877)
(310)
(575)
(34,544)
(14,011)
(23,328)
Recharges
(15,348)
0
0
0
0
0
(34,603,310)
(18,457)
(1,431)
(8,025)
(14,411)
(46,589)
(2,580)
(375)
(173,121)
0
(11,475)
(94,138)
(49,548)
0
(1,432)
(20,345)
0
(74,538)
(721,231)
(717,829)
(634,966)
(653,646)
(597,337)
(781,715)
(647,578)
0
(59,028)
(6,212)
0
(1,322)
(20,212)
(16,749)
0
(7,830)
0
(8,665)
(247,400)
(5,103)
0
0
(1,360)
(1,775)
(29,500)
0
0
0
0
(166,006)
(2,860)
0
Expenses
253,397
15,803
3,686
14,749
60,890
7,570
75,460,853
352,572
137,668
413,131
280,191
339,708
26,134
9,675
1,172,114
47,971
263,642
438,481
285,735
6,902
141,173
117,150
23,980
2,113,208
1,109,209
784,167
615,714
658,515
568,499
769,048
625,885
1,516,873
1,224,496
470,140
523,237
397,857
429,344
65,822
42
8,623
25,714
431,440
278,515
40,445
(238)
2,480
1,778
612,781
52,273
153,818
36,823
1,168
38
197,252
23,916
95
Reverse Differential Income? No
0
0
0
0
0
0
565,596
5,651
3,401
0
4,789
0
0
0
0
0
6,743
6,070
0
0
3,162
0
3,153
0
8,470
0
0
0
0
0
0
0
0
0
0
3,617
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Inventorial Equipment (649XXX)
0
0
0
0
0
0
18,493
0
0
0
0
9,927
0
0
0
0
0
0
0
0
0
0
0
23,272
30,615
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Cost of Goods Sold
30,800,682
179,183
116,839
136,914
Patient Care, CTS, Space Rental
694
694
Estimated Modified Total Expenses Direct Costs *
Related to Recharges
5,535
247,863
0
15,803
0
3,686
0
14,749
0
60,890
0
6,876
25,795,827
18,279,561
15,677
331,244
1,287
132,980
6,712
406,419
91,455
4,764
44,353
285,427
1,504
24,630
434
9,241
173,907
998,207
0
47,971
7,706
132,355
147,092
285,318
42,764
242,971
0
6,902
13
1,083
19,336
97,814
0
20,827
73,384
2,016,552
285,414
784,711
784,167
0
615,714
0
658,515
0
568,499
0
769,003
44
625,885
0
0
1,516,873
60,824
1,163,673
4,392
465,748
0
523,237
1,388
392,852
19,563
409,781
63,905
1,917
0
42
6,986
1,637
0
25,714
9,481
421,959
278,515
0
4,348
36,097
0
(238)
0
2,480
251
1,527
610,231
2,550
29,399
22,874
0
153,818
0
36,823
0
1,168
0
38
33,976
163,276
4,054
19,862
0
95
Calculated Overhead Income**
10,162
648
151
605
2,497
282
749,462
13,581
5,452
16,663
3,750
11,703
1,010
379
40,926
1,967
5,427
11,698
9,962
283
44
4,010
854
82,679
32,173
0
0
0
0
2
0
62,192
47,711
19,096
21,453
16,107
16,801
79
2
67
1,054
17,300
0
1,480
(10)
102
63
25,019
938
6,307
1,510
48
2
1,393
814
4
Actual Overhead Paid
0
0
0
0
0
0
565,596
5,651
3,401
0
4,789
0
0
0
0
0
6,743
6,070
0
0
3,162
0
3,153
0
8,470
0
0
0
0
0
0
0
0
0
0
3,617
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Source: 6/30/2009 IFIS Ledger.
Revised 5/20/2010
Attachment D
UNIVERSITY OF CALIFORNIA, SAN DIEGO
Auxiliary and Self‐Supporting Activities Task Group
Activity Subject to Differential Income or Administrative Overhead ‐ All Expenditures Based
Based on Fiscal Year 2008/09
Subtracted from Expenses
Revenues
SPORTS FACILITIES RENTAL INCOME STUDENTS WITH DISABILITIES RECHG UCSD CRAFT CENTER UNIV EVENTS PERFORM AGREEMTS PROCES
VC STUDENT AFFAIR‐MIS SALE‐GOODSSV VCSA MISC SALES/ CAREER SVC JOP
WARREN COLLEGE MISCELLANEOUS INCOME
Student Affairs
EXEMPT FROM RECHARGE POLICY, SUBJECT TO THE ADMINISTRATIVE RECHARGE
ACADEMIC AFFAIRS
HEALTH SCENCES
MEDICAL CENTER
MARINE SCIENCES
STUDENT AFFAIRS
BUSINESS AFFAIRS
RESOURCE MANAGEMENT
SA
SA
SA
SA
SA
SA
SA
Recharges
Expenses
(193,267)
0
(344,838)
0
(13,500)
(21,062)
(13,751)
(14,269,731)
(1,239,566,673)
(158,372)
(25,008)
(59,072)
(29,050)
0
0
(8,000)
(6,124,289)
(149,763,191)
367,335
8,564
376,225
28,974
27,076
14,599
2,768
18,620,745
1,216,771,943
(59,371,835)
(194,819,911)
(814,042,079)
(3,402,805)
(14,269,731)
(98,737,569)
(54,922,743)
(1,239,566,673)
(4,653,791)
(46,028,712)
(21,485,066)
(180,103)
(6,124,289)
(36,687,920)
(34,603,310)
(149,763,191)
44,838,578
263,093,034
711,212,762
3,777,395
18,620,745
99,768,575
75,460,853
1,216,771,943
0
45,056
2,457,339
0
0
0
0
0
0
0
63,814
22,836,238
432,936
208,376,480
0
21,126,109
Estimated Modified Total Expenses Direct Costs *
Related to Recharges
165,441
201,894
8,564
0
55,023
321,202
28,974
0
0
27,076
0
14,599
1,018
1,750
5,754,083
12,324,857
196,647,752
771,311,846
246,362
458,166
339,484
32,336
45,056
770,339
565,596
2,457,339
46,411
1,205,916
21,135,907
14,522
63,814
351,175
18,493
22,836,238
0
2,991,911
164,308,991
0
432,936
9,841,961
30,800,682
208,376,480
0
2,991,911
10,290,273
0
0
188,069
694
13,470,947
3,953,491
120,922,876
13,511,067
189,863
5,754,083
26,520,545
25,795,827
196,647,752
Reverse Differential Income? No
0
0
0
0
0
Inventorial Equipment (649XXX)
Cost of Goods Sold
Patient Care, CTS, Space Rental
40,592,315
132,850,914
501,627,039
3,540,674
12,324,857
62,096,486
18,279,561
771,311,846
Calculated Overhead Income**
Actual Overhead Paid
8,278
0
13,169
0
1,110
599
72
505,319
20,086,364
0
0
0
0
0
0
45,056
2,457,339
1,664,285
5,446,887
9,029,287
145,168
505,319
2,545,956
749,462
20,086,364
246,362
458,166
339,484
32,336
45,056
770,339
565,596
2,457,339
* Modified Total Direct Costs (MTDC) excludes cost of goods sold, inventorial equipment, paid Administrative Recharges, and an estimated amount for expenses related to recharges.
** Differential Income and Administrative Recharge calculated on MTDC using the following overhead rates:
Differential Income
45.0%
Administrative Overhead:
Campus Auxiliaries & Other Self‐Supporting
4.1%
1.8%
Hospital/Medical Center
Source: 6/30/2009 IFIS Ledger.
Revised 5/20/2010
ACT Project Proposal/Charter
Attachment E DRAFT
Project Services
(actproject@ucsd.edu)
Project
Name
Date
February 16, 2010
Requestor
Name
Automation of Outside Sales
Revenue to Record Differential
Income
Bill Brophy
Robert Hannahs Requestor’s
Contact Details
x 46517, bbrophy@ucsd.edu
x 21893, rhannahs@ucsd.edu Requestor’s
Department
Financial Analysis Office,
Campus Budget Office Vice Chancellor
Area
Resource Management & Planning
(Gary Matthews)
Project
Sponsor
Gary Matthews
Proposed
Project Manager
Bill Brophy/Robert Hannahs
Instructions
For each section, you may wish to include the instruction text. Follow ACT Process Step 1 and 2 instructions to submit
your request for ACT review and decision.
Statement of Intent
State what the project aims to accomplish.
 What are the desired outcomes of the project?
To automate the processing of outside sales income for activities in the Sales and Services of Educational
Activities and Other Service Enterprises categories, as defined by the IFIS fund hierarchy and other attributes.
This includes the recording and distribution of overhead cost recovery concurrent with the income posting
transaction on the campus financial system (IFIS). A description of the default automated process is in the
“Description” section below.
In addition to the overhead on outside sales, the automation of administrative overhead recovered from hospitals,
clinics, and campus auxiliaries is also requested as part of this project. The proposed overhead rates for
administrative overhead related to hospitals, clinics, and other campus auxiliaries are currently being reviewed by
a the Auxiliary and Self Supporting Task Group with an anticipated completion date of March 2010.

What is the impact?

Increased overhead revenue brought to the campus from outside sales. Initial estimates by the Auxiliary and
Self-Supporting Activities (ASSA) Task Group range between $10 million and $20 million in forgone overhead
on sales to outside customers (based on 2008/09 sales activity).

Increased efficiency by eliminating the burden of calculating and manually posting the differential income,
currently performed by the department.
Background
Briefly describe relevant history/facts that support consideration of this project.
 For instance, there may be political, organizational, or other reasons decision-makers need to consider as they
review the business case.
In December 2008, the Auxiliary & Self Supporting Assessment tiger team was appointed at the request of the
campus Financial Officers and Campus Budget Office. Its charge is to review current cost recovery on sales and
services by campus Auxiliary and Self Supporting operations to ensure campus overhead costs are fully
recovered. Team membership includes representatives from several Vice Chancellor units across the campus
and is listed at the end of this report. Over a period of four months the team has researched, reviewed, and
discussed the current campus cost recovery methods and policies for Auxiliary and Self Supporting activities, and
surveyed general practices at other UC and non-UC institutions.
Attachment E In fiscal year 2008/09, UCSD recorded $1.2 billion in revenue between the Hospital/Clinics ($807 million),
Auxiliaries ($354 million), Educational Activities and Other Sources ($43 million), and $26 million in sales that do
not have a clear accounting classification. Overhead recovery on these outside sales totaled $5.2 million, less
than half of one percent.
In November 2009, Vice Chancellor Matthews appointed a follow up ASSA Task Group to further evaluate and
implement the recommendations from the Tiger Team, including:



Developing basic overhead rates by using cost-based rate calculation software and applying the same
costing principles used by the university and federal government to set rates for sponsored research.
Identify and clearly classify all self-supporting activity into the correct IFIS categories and follow up with
activities not remitting overhead to the campus.
Standardizing and automating the overhead recovery process (the purpose of this proposal).
The ASSA Task Group is currently in the process of identifying and classifying all self-supporting activity into the
correct IFIS categories and following up with activities not remitting overhead to the campus. The purpose of this
project proposal is to address the third charge, standardizing and automating the recovery process.
Business Case/ Consequences of Not Going Forward
Briefly outline:
 Why the project is needed.
The campus is currently forgoing $10-20 million in overhead recovery as a result of non-compliance, lack of
awareness of campus policies, and lack of oversight within central administrative offices as a result of lost resources
and reduced personnel.

Include research and needs analysis information to support the project.
Please refer to ASSA Tiger Team Final Report, June 2009.
Description
Provide a high-level description of the project approach and key objectives.
 Note: When the project proposal is approved, it is approving only the initial analysis which is expected to be
refined.
STANDARD SCENARIOS – Established recharge activity transacts outside sale, using the approved differential
rate: The established activity has an operating fund and a differential income fund. When the income is recorded
in IFIS, it will be automatically recorded into the following categories:




Differential Income – External & Business Affairs – To EBA Differential Income fund
Differential Income – Resource Management & Planning – To RMP Differential Income fund
Differential income – Generating VC area – To Recharge Activity Differential Income fund
Direct Cost Reimbursement – To Recharge Activity Operating Fund
Under the current on-campus differential rate (45%) and differential distribution (25%/10%/ 65%), distribution of
an outside sales income receipt of $1,000 would use the following formulas:
Total income = 145% of direct cost recovery.
Differential income = 45/145, or 31% of total income, = $310.
EBA Differential Income = (25% x 31%), or 7.75% of total income, =
RMP Differential income = (10% x 31%), or 3.1% of total income, =
Generating Differential Income = (65% x 31%), or 20.15% of total income, =
Direct Cost Reimbursement = remaining balance, or 69% of total income, =
TOTAL
$ 77.50
$ 31.00
$ 201.50
$ 690.00
$1,000.00
A recharge activity that is located in space not University-owned or maintained would apply the 23% off-campus
differential rate, and the distribution of a $1,000 outside sales income receipt would be as follows:
Total income = 123% of direct cost recovery.
Differential income = 23/123, or 18.7% of total income, = $187.
EBA Differential Income = (25% x 18.7%), or 4.675% of total income, =
RMP Differential income = (10% x 18.7%), or 1.87% of total income, =
Generating Differential = (65% x 18.7%), or 12.155% of total income, =
Direct Cost Reimbursement = remaining balance, or 81.3% of total income, =
TOTAL
Attachment E $ 46.75
$ 18.70
$ 121.55
$ 813.00
$1,000.00
Any outside sales income generated by Nimitz Marine Facility/Marine Physical Lab would be processed using the
approved 16% Nimitz/MPL differential rate and the same process. Note that the distribution ratios may be revised
in the near future.
Risks/ Dependencies/ Assumptions/ Constraints
Discuss in this section the following; all can affect deliverables, success, and completion of the project:
 What are risks are known, or may exist (see Understanding Risk Guidelines)
 What you’re reliant upon to be completed (i.e. another project, an update to the network, etc.).
 Key assumptions you’ve made that factor into the project as it is understood now.
 What key constraints exist (i.e. budget, resources, etc.)?


Not going forward with this project will result in continued forgone overhead revenues estimated to be in the $1020 million per year range.
Not going forward with this project would keep UCSD out of compliance with local and UC policies and
procedures, specifically UCSD PPM 300-40 and UC Business and Finance Bulletin A-56. An excerpt from A-56 is
below.
Sales to outside consumers as a part of the total operating program of an individual activity
shall receive appropriate approvals at the campus level. The charge established shall recover
full University costs, both direct and indirect. Indirect costs shall include appropriate amounts
for campus overhead costs. Guidelines for determination of such amounts to be recovered shall
be provided by the local campus Budget Office. Funds representing recovered indirect costs
shall be retained by the campus and shall be transferred out of the current operating fund of
the recharge activity as received and accumulated in a reserve account.


Not going forward with this project could put UCSD’s Federal indirect cost recovery in jeopardy, because it would
create the perception that Private Industry is being charged a h lower rate for services that the Federal
Government.
This project is reliant upon the completion and approval of the recommendations from the ASSA Task Group,
although this request is also part of the ASSA group’s charge.
Complexity
Describe the project in terms of complexity, indicate the people involved.
While we are currently looking at a couple different options, we believe the process will be similar to the
automated federal overhead recovery program already in place. Departments that will be involved include
General Accounting, ACT, VC Business Affairs, VC Resource Management & Planning, Financial Analysis Office,
and Campus Budget Office. Affected departments and activities will also need to be consulted throughout the
planning and implementation process. These “user” departments will include, but are not limited to,
Transportation and Parking, Housing and Dining, Bookstore, the Hospitals and Clinics.
Special Considerations
Any special requirements or constraints should be stated. For example, if Federal regulations or University policy requires
implementation by a certain date, this should be stated.
A small handful of scenarios found on the campus may not be viable candidates for automation, so an override
capability is also needed.
ALTERNATIVE SCENARIOS – While it is hoped that most of the outside sales volume by Other Self-Supporting
Activities will be included under the standard processing above, there are numerous alternative scenarios that
may or may not be eligible for automation, including:
Attachment E a) Established recharge activity has a class waiver for all outside sales: If a recharge activity receives approval to
partially waive differential income on all outside sales on an ongoing basis, the recording of differential income
can be automated. The following example is used as an illustration (outside sales income receipt of $1,000):
Approved Differential Rate (partial waiver) = 30%
Total income = 130% of direct cost recovery.
Differential income = 30/130, or 23% of total income, = $230.
LESS: EBA Differential Income = (25% x 31%), or 7.75% of total income, =
RMP Differential income = (10% x 31%), or 3.1% of total income, =
SUBTOTAL:
Balance of Differential to Generating Activity ($230 – 108.50)
=
Direct Cost Reimbursement = remaining balance, or 77% of total income, =
TOTAL
$ 77.50
$ 31.00
$ 108.50
$ 121.50
$ 770.00
$1,000.00
Limitation: If the waived rate is less than 12.2%, then the distribution is to EBA and RMP only. Under the current
distribution ratios, the EBA share is 25/35 or 71.4% of differential, and the RMP share is 10/35 or 28.6%.
b) Established recharge activity applies a differential rate higher than the approved rate to all outside sales: If a
recharge activity adopts a differential rate that is higher than the approved rate, the activity retains 100% of the
differential income in excess of the approved rate. The following example is used to illustrate how this can be
automated (outside sales income receipt of $1,000):
Differential Rate (partial waiver) = 50%
Total income = 150% of direct cost recovery.
Differential income = 50/150, or 33.3% of total income, = $333.33
Less portion retained by activity (5%/50% or 10% of differential) =
Balance =
$300.00
EBA Differential Income = (25% of Balance) =
RMP Differential income = (10% of Balance) =
Generating Differential Income = (65% of Balance) =
Direct Cost Reimbursement = remaining balance, or 66.67% of total income, =
TOTAL
$
33.33
$ 75.00
$ 30.00
$ 195.00
$ 666.67
$1,000.00
OTHER ALTERNATIVE SCENARIOS – At this time, it is proposed that other alternative scenarios be
implemented on a manual override basis. Other alternatives would include:
c) Established recharge activities with an approved waiver for a portion of their outside sales, such as to specific
clients on a Quid-Pro-Quo basis.
d) Service Agreements by campus units that are not established recharge activities.
On these scenarios, the automated standard on-campus default rate and distribution would be applied, and the
selling unit would provide Accounting with the information needed to enact a manual override to adjust the
differential income and direct cost distribution of the income received.
Funding
The intended source of funding for both one-time development and acquisition costs and any on-going costs (for staff to
maintain the system, and maintenance and/or upgrades of software and hardware) should be indicated.
Options to exploit for one-time development costs include the actual overhead recovery itself, Vice Chancellor
discretionary funding, or Chancellor’s discretionary funding. It is anticipated that an investment in the completion of
this project will result in increased revenue to the campus several times over the initial investment.
Interfaces
If the system includes any external interfaces, such as a campus-to-OP interface, Electronic Transfer of Funds (EFT) to
banks, or an Electronic Data Interchange (EDI) interface with vendors, then this should be explained.
None known at this time.
Attachment E Completed by ACT
ACT Strategic
Theme
ACT Project Class
Approved By
Approved Date
Approved By
Approved Date
When a project proposal is approved, the Project Review Team attaches the proposal to the signed Charter.
Attachment F (UC Irvine)
Attachment F (UC Los Angeles)
Attachment F (UC Los Angeles)
Attachment F (UC San Francisco)
FY 2009-10
Central Campus Services Recharges to the Medical Center
As of March 19, 2010
FY 08-09 Budget
Campus Service
Purpose
Costing Methodology
Required
FY 09-10 Budget
Optional
Required
Optional
Agreed/
Authorization
Pending
Number
Date of
Approval
Letter sent
Campus (GL Credit)
Med Center (GL Debit)
Fund
DPA
NCA
Fund
DPA
NCA
69715
69715
69715
69715
69715
661001
661001
661001
661001
661001
494930
494930
494930
494930
494930
63001
63001
63001
63001
63001
428096
428864
428864
428864
428864
435180
435180
435180
435180
435180
Finance and Administration (FAS)
1
2
3
Controller's Office
(Med Ctr POC:
Susan Moore)
Ron Norris
Payroll
General Accounting
Foundation Accounting
Financial & Administrative Systems
Capital Accounting
Total Controller's Office
Activity based (Huron analysis)
Activity based (Huron analysis)
% of Gift & Endowment Fund Balances
Audit Services
(Susan Moore)
Zuleika Shakoor
Internal Audit Services
Estd MC % of total audit hrs (4.00 FTE)
CPFM
(Dick Chan)
Joe Watt
Unscheduled Maintenance - Moffitt
Janitorial Services - Moffitt
Elevator Maintenance - Moffitt
Fires Safety - Moffitt
Scheduled Maintenance - Moffitt
Security Services - Moffitt
Unscheduled Maintenance - Long
Janitorial Services - Long
Elevator Maintenance - Long
Fires Safety - Long
Scheduled Maintenance - Long
Security Services - Long
Unscheduled Maintenance - ACC
Janitorial Services - ACC
Elevator Maintenance - ACC
Fires Safety - ACC
Scheduled Maintenance - ACC
Refuse Services - ACC
Security Services - ACC
Unscheduled Maintenance - Parnassus Site
Janitorial Services - Parnassus Site
Elevator Maintenance - Parnassus Site
Scheduled Maintenance - Parnassus Site
Refuse Disposal - Parnassus Site
Grounds Maintenance - Parnassus Site
Fire Alarms - Parnassus Site
Security Alarms - Parnassus Site
Blankets & Requisitions
Utilities - Gas
Utilities - Water
Utilities - Electricity
Utilities - Electricity - PCUP
Utilities - Steam - PCUP
Activity based (Huron analysis)
$969,465
$35,413
$16,131
moved to OAAIS
$152,239
$1,173,248
Total Audit Services
Unscheduled Maintenance - Mission Center
Scheduled Maintenance - Mission Center
Elevator Maintenance - Mission Center
Security Services - Mission Center
Fire Services - Mission Center
Grounds Maintenance - Mission Center
Janitorial Services - Mission Center
Refuse Disposal - Mission Center
Purchased Utilities - Mission Center
Unscheduled Maintenance - Laurel Heights
Scheduled Maintenance - Laurel Heights
Elevator Maintenance - Laurel Heights
Security Services - Laurel Heights
Fire Services - Laurel Heights
Grounds Maintenance - Laurel Heights
Janitorial Services - Laurel Heights
Refuse Disposal - Laurel Heights
Purchased Utilities - Laurel Heights
Unscheduled Maintenance - Spruce St
Scheduled Maintenance - Spruce St
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on customer request / effort
Based on metered consumption
Based on metered consumption
Based on metered consumption
Based on PCUP model and usage
Based on PCUP model and usage
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on metered consumption
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on metered consumption
Based on effort and ASF occupied
Based on effort and ASF occupied
Prepared by Budget and Resource Management
S:\bcommon\Medical Center Recharges\FY2009-10 Budget files\FY09-10 Medical Center Recharges as of 3-19-10.xls
$529,899
529,899
$86,738
$0
$105,197
$116,916
$99,613
$20,877
$86,196
$0
$104,540
$116,185
$98,991
$20,747
$53,829
$0
$65,284
$72,556
$61,819
$44,429
$12,956
$8,810
$62,721
$10,685
$10,118
$150,008
$229,435
$11,876
$2,121
$0
$23,723
$1,204,103
$12,317
$4,542,812
$5,332,867
$15,303
$76,397
$2,811
$1,505
$2,382
$1,508
$78,541
$10,464
$197,669
$22,893
$17,333
$2,845
$404
$1,317
$7,952
$48,161
$4,897
$101,253
$203
$14,524
$871,675
$36,881
$14,299
Submitted
Submitted
Submitted
Submitted
$0
$145,572
$1,068,427
$0
0
$561,313
561,313
0
$1,166,687
$109,027
$0
$132,230
$146,960
$125,211
$26,242
$108,346
$0
$131,404
$146,041
$124,429
$26,078
$67,661
$0
$82,060
$91,201
$77,705
$55,846
$16,285
$11,074
$78,838
$13,431
$12,718
$188,556
$288,393
$14,928
$2,666
$0
$23,569
$675,624
$1,624
$3,975,245
$4,666,592
$19,454
$97,122
$3,574
$1,913
$3,028
$1,917
$99,848
$13,303
$199,842
$25,086
$18,994
$3,118
$443
$1,443
$8,714
$52,775
$5,366
$60,675
$220
$15,713
$1,324,932
Agreed
0AUD01
8/12/09
66460
660105
494930
63001
428864
435180
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
66737
66737
66737
66737
66737
66737
66737
66737
66737
66737
66737
66737
66737
66737
66737
66737
66737
66737
66737
66737
66737
66737
66737
66737
66737
66737
66737
66990
66990
66990
66990
66990
66990
66755
66755
66755
66755
66755
66755
66755
66755
66755
66733
66733
66733
66733
66733
66733
66733
66733
66733
66733
66733
640122
640128
640124
640126
640123
640125
640122
640128
640124
640126
640123
640125
640122
640128
640124
640126
640123
640130
640125
640122
640128
640124
640123
640130
640127
640126
640125
Various
640132
640132
640132
640132
640132
640122
640123
640124
640125
640126
640127
640128
640130
640132
640122
640123
640124
640125
640126
640127
640128
640130
640132
640122
640123
494930
494930
494930
494930
494930
494930
494930
494930
494930
494930
494930
494930
494930
494930
494930
494930
494930
494930
494930
494930
494930
494930
494930
494930
494930
494930
494930
494930
497390
497430
497380
497380
497391
494930
494930
494930
494930
494930
494930
494930
494930
Util NCA
494930
494930
494930
494930
494930
494930
494930
494930
Util NCA
494930
494930
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
63001
428320
428320
428320
428320
428320
428320
428320
428320
428320
428320
428320
428320
428833
428833
428833
428833
428833
428833
428833
428320
428320
428320
428320
428850
428855
428855
428840
Various
428466
428466
428466
428466
428466
428920
428920
428920
428920
428920
428920
428920
428920
428920
428920
428920
428920
428920
428920
428920
428920
428920
428920
428920
428920
434374
434374
434374
434374
434374
434374
434374
434374
434374
434374
434374
434374
434374
434374
434374
434374
434374
434374
434374
434374
434374
434374
434374
434374
434374
435180
435180
Various
437390
437430
437380
437380
437391
434374
434374
434374
434374
434374
434374
434374
434374
Util NCA
434374
434374
434374
434374
434374
434374
434374
434374
Util NCA
434374
434374
4/22/2010
Attachment F (UC San Francisco)
FY 2009-10
Central Campus Services Recharges to the Medical Center
As of March 19, 2010
FY 08-09 Budget
Campus Service
Purpose
Costing Methodology
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on effort and ASF occupied
Based on metered consumption
Based on effort and ASF occupied
Elevator Maintenance - Spruce St
Security Services - Spruce St
Fire Services - Spruce St
Grounds Maintenance - Spruce St
Janitorial Services - Spruce St
Refuse Disposal - Spruce St
Purchased Utilities - Spruce St
Space Management
Total CPFM
4
HR
(Jennifer Hermann)
Julie O'Neal
Temporary Employment Pool
Staffing Compensation Services
Senior Level Compensation
Residents & Fellows
% markup over COGS, usage based
Actual 08/09 % of time X salary rate
% of headcount X salary rate
% of total service activity
Total HR
5
6
7
8
OAAIS
(Larry Lotenero)
(Doris Fung)
(Jose Claudio)
(Julie Cox)
Shahla Raissi
Police Services
(Peter Balestreri)
Julie O'Neal
%effort&Total Cmps FTE,adj for PS
Usage based
Based on ENS recalculation
# of active licenses used by the MC
Total OAAIS
% of square footage @ Parnassus
Usage based @ campus rchg rate
Based on square footage occupied
Based on square footage occupied
1.0 FTE
Legal Affairs
(Susan Moore)
Judyy Fuller
Health Attorney
$0
$0
$627
$0
$1,412
$9,548
$21,505
$50,000
$13,459,923
Salary+ Ben for 2.75 FTEs+O/H costs
Planning
(Tim Mahaney &
Cindy Lima)
Mission Bay Clinical Facilities Site Planning
MC Capital Projects Planning Services
MZ Clinical Facilities Planning
UCRP
Administrative Support & Overhead Costs
Total Planning
$1,166,687
$13,081
$84,465
$314,100
$314,100
$3,303,369
$5,249,026
$95,487
$75,179
$34,111
$72,600
$63,310
$30,401
$73,000
$116,000
$100,000
$71,752
$57,933
$246,083
$531,246
$709,487
$709,487
$165,763
$50,390
$53,116
$82,160
$351,429
No recharge for
FY 08-09
$1,781,581
$0
0AHR01
0AHR10
0AHR11
0AHR05
Campus (GL Credit)
Med Center (GL Debit)
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
1/22/10
DPA
428920
428920
428920
428920
428920
428920
428920
428898
NCA
434374
434374
434374
434374
434374
434374
Util NCA
435180
12/22/09
12/22/09
12/22/09
12/22/09
66120
69802
66118
66239
722200
664509
664513
407632
494930
494930
494930
494895
Various
63001
63001
Various
Various
428888
428862
Various
Various
435180
435130
Various
Agreed
Pending
Agreed
Agreed
66098
66080
66080
66162
Various
Various
722081
725166
494930
494930
494930
494930
63001
63001
63001
63001
428863
428424
428426
428422
435180
435180
435180
435180
Agreed
$188,000 Pending
Pending
Pending
Agreed
Agreed
Agreed
Agreed
Agreed
$355,000 Pending
$543,000
66304
64023
66755
66733
19933
19933
19933
19933
19933
66482
726301
726301
726301
726333
726304
726304
726304
726301
726301
726301
494930
494930
494930
494930
438888
438888
438888
438888
438888
494930
63001
Various
63001
63001
428840
Various
428920
428920
435180
Various
435180
435180
Various
Various
Various
$1,324,932
$3,246,000
$3,586,733
$225,953
$271,272
$1,901,627
$0
Agreed
Agreed
Agreed
Agreed
Date of
Approval
Letter sent
Fund
63001
63001
63001
63001
63001
63001
63001
63001
$1,404,402
$1,269,185
Number
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
0CPFM1
NCA
494930
494930
494930
494930
494930
494930
Util NCA
494930
$225,953
$1,402,367
Authorization
DPA
640124
640125
640126
640127
640128
640130
640132
Various
$340,733
$285,163
$0
Prepared by Budget and Resource Management
S:\bcommon\Medical Center Recharges\FY2009-10 Budget files\FY09-10 Medical Center Recharges as of 3-19-10.xls
$0
$0
$678
$0
$1,528
$10,330
$23,266
$50,000
$12,138,334
Agreed/
Pending
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Fund
66733
66733
66733
66733
66733
66733
66733
66990
$1,176,414
$1,293,678
$1,514,568
Real Estate Tax Rebates
Estimated effort (0.50 FTE)
Optional
$16,572
$78,915
$39,000
sal+ben
sal+ben
sal+ben
April-June 2010 at 4%
31% of total direct expenses
FY 09-10 Budget
Required
$1,945,657
Usage based @ campus rchg rate
Total Health Attorney
Real Estate Services Brokerage & Contract/Lease/Research
(Susan Moore)
Lease Administration
Lief Tsai
Optional
$97,546
Basic Services
Fingerprinting- LiveScan Services
Mission Center Safety security guards
Laurel Heights Safety security guards
Policing Services @ New M. Bay Sites:
MB Housing
Diller Building
1500 Owens
Minnesota Street
ID Badge Control
Total Police Services
Paula McQuillan
9
ADCOM Applications
Telephone Services (ENS)
Data Services (ENS)
Remedy Support
Required
$714,243
$714,243
$88,107
$40,112
$41,550
$1,180
$53,356
$224,305
No recharge for
FY 09-10
Agreed
0ALA01
9/28/09
60010
660111
494930
63001
428862
435180
Agreed
Agreed
Agreed
Agreed
Agreed
0UPLN1
0UPLN1
0UPLN1
0UPLN1
0UPLN1
9/21/09
9/21/09
9/21/09
9/21/09
9/21/09
64957
64957
64957
64957
64957
660108
660108
660108
660108
660108
494930
494930
494930
494930
494930
63001
63001
63001
63001
63001
428898
428898
428898
428898
428898
434930
434930
434930
434930
434930
--TBD
--TBD
--TBD
--TBD
--TBD
--TBD
$0
4/22/2010
Attachment F (UC San Francisco)
FY 2009-10
Central Campus Services Recharges to the Medical Center
As of March 19, 2010
FY 08-09 Budget
Campus Service
Purpose
Costing Methodology
Required
FY 09-10 Budget
Optional
Required
Optional
Agreed/
Authorization
Pending
Number
Date of
Approval
Letter sent
Fund
DPA
NCA
Fund
DPA
NCA
Agreed
Agreed
Agreed
Agreed
0CLS01
0CLS01
0CLS01
0CLS01
2/5/10
2/5/10
2/5/10
2/5/10
66511
66511
66511
66511
722040
722042
722042
722042
492690
492690
492690
492690
Various
63001
Various
Various
Various
428241
Various
Various
432690
432690
432690
432690
Agreed
0CLS02
2/5/10
66105
Various
Various
Various
Various
Various
66560
66560
66560
66560
66560
66560
Various
Various
Various
Various
Various
Various
494930
494930
494930
494930
494930
494930
63901
63901
63901
63901
63901
63901
424358
424358
424358
424358
424358
424180
435180
435180
435180
435180
435180
435180
Campus (GL Credit)
Med Center (GL Debit)
Campus Life Services (CLS)
10 Mail Services
(Frances Flannery)
Al Nodado
Usage based @ campus rchg rate
MZ Mail Room
Usage based @ campus rchg rate
Addtl Franking Numbers
%Effort FTE
Postage & Mark-ups
Usage based @ campus rchg rate
Total Mail Services
11 Distribution & Storag Distribution & Storage
(Frances Flannery)
Total Distribution & Storage
Al Nodado
12 Transportation
Parking Services - 1701 Divisadero
(David Odato)
Shuttle Services (Main, After Hrs, MZ)
Kevin Cox
Valet Parking - 1635 Divisadero
ACC Valet - 400 Parnassus
Kezar Parking Facility
2300 Harrison Parking Facility
Total Transportation
13 Documents Media
(Paul Axelrod)
Mike Brower
$0
$438,593
$91,781
$16,884
$641,412
$1,188,670
$0
$383,820
$96,686
$16,728
$642,604
$1,139,838
$0
$793,664
$793,664
$0
$846,000
$846,000
Usage based @ campus rchg rate
Parking management fee
% of ridership (full share of cost)
Labor cost for 5 mos valet operation
50% of additional allotment
10% of projected permit revenue
$77,045
$2,231,871
$4,071
$27,180
$2,263,122
Production/Quick Copy
Usage based @ campus rchg rate
Addressing/US Mail Usage & Bulk Mail
Usage based @ campus rchg rate
Total Documents/Media
$2,302,303
$11,000
$539,691
$34,920
$0
$5,586
$82,631
$1,361,319
$106,614
$1,467,933
$2,887,914
$0
$80,954 Submitted
Submitted
Submitted
Submitted
Submitted
$5,939 Submitted
$86,893
$1,496,389
$124,306
$1,620,695
Agreed
Agreed
0CLS04
0CLS04
3/4/10
3/4/10
66010
66010
722010
722016
493810
493810
Various
Various
Various
Various
433810
433810
Agreed
Agreed
0UCRG1
0UCRG1
1/19/10
1/19/10
69717
69717
660133
660133
494930
494930
63001
63001
428862
428967
435180
435180
Development Office
14 Comm/Govt RelationsRep & Advocacy Svcs/Coord Svcs
% of Time Expended+pass thru exps
(David Odato)
Public and Govt Mtgs
To be charged as incurred
Paul Takayama
Total Comm/Govt Relations
15 Development
(Francis Flannery)
Development Services
Public Affairs Services
$265,456
$312,338
$59,719
$59,719
$1,200,000
$1,000,000
$2,200,000
0UDEV1
0UDEV1
1/25/10
1/25/10
69451
69451
724035
724035
495170
495170
63001
63001
428862
428361
435180
435180
$0
$950,000
$2,310,000
$3,260,000
Agreed
Agreed
$0
$471,325
$62,288
$0
$71 775
$71,775
$605,388
Agreed
Agreed
Agreed
Agreed
0UAP01
0UAP01
0UAP01
0UAP01
10/27/09
10/27/09
10/27/09
10/27/09
60066
60066
60066
60066
726501
726502
660144
726501
494930
494930
494930
494930
63001
63001
63001
63001
428259
428259
428259
428259
435180
435180
435180
435180
News & Media Relations + O/H Costs
News & Media Relations + O/H Costs
Medical Center Publications
Programmatic Support
Total Public Affairs
Prepared by Budget and Resource Management
S:\bcommon\Medical Center Recharges\FY2009-10 Budget files\FY09-10 Medical Center Recharges as of 3-19-10.xls
$312,338
$75,361
$75,361
Non-campaign
MB campaign
Total Development
16 Public Affairs
(Francis Flannery)
Carol Burleson
$265,456
$0
$464,066
$61,028
$389,000
$71 775
$71,775
$985,869
$0
4/22/2010
Attachment F (UC San Francisco)
FY 2009-10
Central Campus Services Recharges to the Medical Center
As of March 19, 2010
FY 08-09 Budget
Campus Service
Purpose
Costing Methodology
Required
FY 09-10 Budget
Optional
Required
Optional
Agreed/
Authorization
Pending
Number
Date of
Approval
Letter sent
Fund
DPA
NCA
Fund
DPA
NCA
Agreed
Agreed
Agreed
0AAEO1
0AAEO1
0AAEO1
12/4/09
12/4/09
12/4/09
66472
66472
66472
664503
664503
664503
494930
494930
494930
63001
63001
63001
428888
428898
428888
435180
435180
435180
Agreed
Agreed
0REHS1
0REHS1
9/25/09
9/25/09
66186
66186
722504
722504
494930
494930
63001
63001
428230
428230
435180
435180
Agreed
0AAIR1
10/14/09
66317
407680
494930
Various
Various
Various
Campus (GL Credit)
Med Center (GL Debit)
Executive Vice Chancellor (EVC)
17 Affirmative Action
(David Odato)
(Tim Mahaney)
(David Odato)
Michael Adams
Complaint Processing Services
Estd % of Time Expended+supplies
Construction Compliance Srvcs (BAA)
Estd % of Time Expended+supplies
Affirmative Action Plan Production
% of Medical Center FTE
Total Affirmative Action
18 EH&S
(David Morgan)
Suzanne Murphy
Basic Services - Parnassus
Basic Services - Mount Zion
Based on negotiated services provided
Based on negotiated services provided
19 IRTS
(David Odato)
Cynthia Hinman
IRTS (Video Conf/Clssrm Spprt)
Total EH&S
Total IRTS
$0
2
RECHARGES FROM THE MEDICAL CENTER TO THE CAMPUS (To Chancellor's Funds):
Medical Center
Information Desk Support
40% of information desk supervisor
(Frances Flannery)
Total Information Desk Support
Medical Center
(Paul Axelrod)
(Phong ly Louie)
HIPAA Analysts
(includes 2.1 FTEs sal+ben)
Medical Center (PA)
Medical Center
MC Operator Services
OAAIS - Tumbleweed (via ENS)
(Phong ly Louie)
$21,023,390
$17,000
17,000
1.0 FTE
Distribution of funding:
SOM
SOD
LPPI
Clinical Research CHR
SON
SOP
VC, Univ Adv & Plan
VC ADMIN
Total HIPAA Analysts
3
4
$0
% Effort and Total FTE
Based on # of user accounts
$0
$947,000
$315,666
$1,262,666
Usage based @ campus rchg rate
TOTAL RECHARGES FROM CAMPUS TO MEDICAL CENTER
1
$47,159
$50,761
$44,942
$142,862
$0
$22,000
$22,000
$15,165,454
0
$54,259
$36,900
$36,900
$42,858
$10,843
$10,843
$10,843
$10,843
$214,289
$170,895
53%
47%
$0
$899,635
$299,878
$1,199,513
$0
$20,173,116
$17,170
17,170
$0
$0
$20,000
$20,000
$14,994,825
Agreed
$54,259
$36,900
$36,900
$42,858
$10,843
$10,843
$10,843
$10,843
$214,289
$70,459
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
Agreed
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
60201
60710
65100
09549
19900
19900
66703
66703
404901
401901
434803
660159
405201
405601
660103
660160
437690
434290
434290
434290
434290
434460
434290
404210
63001
63001
63001
63001
63001
63001
63001
63001
428042
428042
428042
428042
428042
428042
428042
428042
495130
495130
495130
495130
495130
495130
495130
495130
66080
19933
722080
725168
43xxxx
435180
63001
63001
63001
428421
428845
428244
49xxxx
495180
495180
63901
424358
$170,895
$116,256
CLS - 1701 Divisadero Revenue
Annual parking permit revenue
Total Divisadero Parking
$0
$188,160
$188,160
$0
$198,240 Submitted
$198,240
Medical Center
Kevin Cox
CLS - 2300 Harrison Parking Facility
Annual parking permit revenue
Total Harrison Parking
$55,860
$55,860
424582
$0
$59,388 Submitted
$59,388
63901
$0
7
Medical Center
Kevin Cox
ACC Valet - 400 Parnassus
Income from Public Parking Sales
Total 400 Parnassus
$93,960 Submitted
$93,960
63901
434358
8
Occupational Health Flu Shots
Estimated number of vaccines
(Med Ctr COP:
Needlestick Hotline
Rita Ogden)
Worker's Comp
Susan Garritson
Total Occupational Health
TOTAL RECHARGES FROM MEDICAL CENTER TO CAMPUS
63001
428341
6
1
STRATEGIC SUPPORT AGREEMENTS:
Library
Various Library activities
Strategic Support
Prepared by Budget and Resource Management
S:\bcommon\Medical Center Recharges\FY2009-10 Budget files\FY09-10 Medical Center Recharges as of 3-19-10.xls
$162,000
$326,087
$120,086
$608,173
$796,068
$679,907
$0
$574,565
$170,895
Med Center (GL Credit)
63001
119850
0
$170,895
$116,256
Campus (GL Debit)
Supported by the Chancellor
Medical Center
Kevin Cox
5
Total OAAIS
$42,325
$40,423
$45,461
$128,209
$287,000
$320,567
$130,519
$738,086
$926,151
$679,907
$70,459
Agreed
Agreed
Agreed
75041
75041
75041
725805
722525
722526
438888
Confirmed
66474
601001
119850
63001
$0
$542,376
63001
---
119850
4/22/2010
Attachment G
UNIVERSITY OF CALIFORNIA, SAN DIEGO
Auxiliaries & Self Supporting Activities Task Group
Administrative Cost Recovery Survey - UC Institutions
Campus
Who is being assessed?
Berkeley
Units w/ external sources of revenue
What is the methodology?
Amount of Recovery?
(Provide $magnitude if possible)
What Admin Units/ Services are included?
7% of all external revenue and agency revenue.
Rate calculated by dividing total campus
current funds expenditures for Institutional
Support by total campus current funds
revenues.
Any self-supporting activity
3% of revenue in addition to separete MOUs
for other services
Auxiliaries & Service Enterprises: Bookstore, Cost to be recovered divided by total campus
housing & dining, hospital/clinics,
expenditures times adjusted expenditures of
parking/transportation, student recreation,
assessed units.
University Ctr, Food Svs, Events Ctr,
Conference Svcs, Garage/Fleet Svcs, Mail
Div, Network & Computing Svcs, University
Extension, Summer Session, Executive
Degree programs.
$10.4 m in FY 2009 using a 4% rate, All units whose expenditures are classified as
estimated to be ~$18 m in FY 2010 Institutional Support
because of rate increase to 7%
Los Angeles
Entities with an annual income of $100K+
(generally excluding academic depts). Have
over 600 activities. Looking to expand
recovery 7/09 to outside sales -- going to
Recharge Committee this Spring.
Methodology is based on the individual Admin
Units service (ie. EH&S = hours, Accounting =
transactions, etc.)
Rent is included in certain recharges. Plus,
separate MOUs for specific services.
2008/09 Charges to Self-Supporting
Areas:
For Central Admin: $8.5M
Direct Recharge: $8.7M
Riverside
Most self supporting entities with an annual
income of $50K+
San Diego
(current)
San Diego
(proposed)
Davis
Irvine
2008/09 estimate of $7M
2008/09 estimate of $13.5M.
2009/10 Assessments:
Medical Center: $9.7M (2.309%)
Campus Aux’s: $7.6M (7.35%)
What happens to the funds
collected?
Chancellorial funds that maybe
allocated in budget process
Are changes being planned or underway?
Increase in rate is being implemented
7/1/2009 to the level actually calculated.
Assist with budget reductions
Yes, potential extension to Hospital
currently not included.
Looking at optional methodologies primarily
assessing income rather that expenses and
also looking at the land value approach
Generally include: Accounting, purchasing,
Budget reductions and budget
payroll, HR, benefits, equipment management,
process
Chanc Office, EVC office, Acad Senate, all Vice
Chancellor Offices, OEOD/Ombuds, Envir Plnng,
Budget Office, Asset mgmt, Capital Plnng, C&G
Admin, Audit, Controls, Cashier, Collections,
Adcom Svcs, Central Records, EH&S, Employee
Assistance, Receiving, Police, Contract Svcs -some modification for the Med Ctr.
EH&S, Receiving, Procurement, HR, Mail Svcs,
Ombuds Office, Legal Affairs, Corp Financial Svcs
are charging
(authorized – Collections, Audit, Property Mgmt,
Cashier, Business Svcs, Staff Personnel,
Insurance/Risk Mgmt, Police, AIS & Financial
Training)
Recharge income is retained by
the Administrative Vice
Chancellor. Recharge income and
its proposed usage is reported to
the Chancellor during the budget
process.
Methodology effective 7/1/09 - FY09-10 is 5% FY09-10 ~ $3.6M and FY10-11
of expenditures, FY10-11 and beyond will be estimated at $4.4M
6% of expenditures
Select ABP units and select VCA units
Discretionary funds for Chancellor Yes, different methodologies are being
that may be utilized to provide
explored with goal of simplifying
support to the central Admin units calculation
All large Auxiliaries
Methodology in place for many years, and
Cost recovery from Aux/Selfattempts to assign costs based on level of effort Support of $2.4M for 2008/09
provided by some Admin Units. Plus separate
MOUs for specific services required from
Police and Procurement for example.
Payroll, HR, Disbursements, Purchasing,
Admin Units get the recharge
Receivables, Travel, Accounting, Cashier, Student income
Billing Svcs
Yes, but have not decided on a new
methodology. Are looking to simplify and
automate methodology to one that uses the
federal overhead cost pools calculation
method (focus is on extenal sales revenue
and NOT internal campus recharge activity)
All self-supporting activity including the
medical center, medical group, campus
auxiliaries, and self-supporting academic
programs.
Most self-supporting units with annual
income of $50K+
Proposed overhead rate calculation using same 2008/09: $2.4M
costing principles as Federal ICR.
2009/10: TBD
All central administraive units providing service to TBD
self-supporting areas.
Proposed to be effective July 1, 2010.
Currently 1% of revenue plus separate MOUs
for other services
Accounting, Equipment Management, HR,
Procurement, Risk Mgmt, Cashiers, Receiving,
Safety..
Yes, looking at increasing the assessment
rate to 4% and expanding the fund sources
to include campus based fee. On hold til
4/15/09; and delay inclusion of campus
based fees.
Santa Cruz
Auxiliary Services – Bookstore, Parking,
Housing & Dining, Guest Suites, Summer
Session, Coffee Shops, Conf Office*,
UNEX*, MBEST*
Assessment Rate = Based Exp of Central
Svcs/Total Campus Exp (less financial aid and
Central Service totals)
Assessment Rate (* 1/3 rate) is multiplied by
Auxiliary Adj. Expenditures
Institutional Support – Administrative Services and Budget Cuts, budget process
other support services
San Francisco
Primarily the Medical Center
Annually negotiated fee-for-service agreeemtn 2009/10: $20M
for each central admin unit.
Payroll, Accounting, Systems, Audit, Facilities
Distributed to admin units
Management, fire safety, HR, telecom, police,
legal affairs, planning, real estate, mail,
transporttion, media, gov't relations, development,
public affairs, EVC, EH&S,.
Santa Barbara
Chancellor receives a set amount
and the rest goes back to Admin
units
Yes, policy was created over 30 years ago
and thresholds need to be updated and
possible expansion to a internal/ external
dual-rate structure to allow market-based
pricing to outside customers.
June 2009 (initial Tiger Team report)
May 2010 (updated for Task Group)
Attachment H