成本回收基金

Per the Integrated CSU Administrative Manual [ICSUAM] on Cost Allocation/Reimbursement, it is the policy of the California State University [CSU] to recover both direct and indirect costs incurred in providing services, products, and facilities to other funds within the university or between the CSU, auxiliary organizations, and external parties. Recovery of direct costs must be based on actual costs incurred. 间接回收 costs must be based on an allocation plan. 的 校园成本回收计划 addressing direct and indirect costs is approved annually by the campus Chief Financial 官(首席财务官).

Cost Recoveries from Internal University 部门 [退款]

退款 have been used as a way for a department to collect funds from other department[s] 感谢他们提供的服务. Effective in 2018/19, select 77xxx funds have been closed and were folded into 70000 or another trust fund based on the type of activity. Affected units have already been notified. Other 77xxx funds are still used for services 如:

If your department needs to collect funds from multiple departments [including auxiliary organizations], please complete the 日志上传申请 [xls] and send the request to the Chargeback 账户ant in 会计服务.

For services provided to outside customers such as a Sorority/Fraternity or the City of San Jose, an invoice will need to be issued by 会计服务. 如果你想 to send an invoice to an outside customer, please complete the 计费请求模板 [xlsx]并返回给 会计服务.

Cost Recoveries from Outside Organizations

Effective in FY 2022/23, specific funds shall be used to record cost recovery revenues 从助剂. Please continue to use  appropriate fund codes and project codes for the organization being billed:

*斯巴达式的商店 currently uses the "shared services" set up with 菠菜网lol正规平台 and is no longer being billed; instead, a journal entry is being 过程ed to recover from Spartan 商店.

How should departments 过程 Cost Recovery for auxiliary activities?

部门 should 过程 Cost Recovery activities in the appropriate fund [see table 以上] and reference the appropriate auxiliary project codes. 与 reimbursable project code will trigger invoicing at the end of the 月.

To learn more about the auto billing 过程, see 应收账款 & 计费.

重要的是: Whenever possible, expenses that are intended to be charged 100% to an auxiliary organization should be paid directly using that organization's procurement 过程, rather than being paid by the university and coded for reimbursement as described 以上.

How are cost recovery expenses invoiced?

At the end of the 月, 会计服务 runs the reimbursed billing 过程 in CFS, which issues invoices for any expenses posted to an expense 账户 [6xxxxx], in 基金s 70000, 78005, or 78006 and with a reimbursable Project code in a specific 月. 的 issuance of the bill will result in a credit to revenue 账户 580095.

例如:

  • Expense in 660003-78005-1234-F3412346789 以200美元的价格.
  • When the invoice is issued, a credit will appear in 580095-78005-1234-F3412346789 以200美元的价格.

什么项目代码是发票?

Project codes with the prefixes AS, F, SU, and T will be invoiced to the auxiliaries each 月 in the auto-billing 过程.

教师 Release Time Authorization 退款

Effective FY 2022/23, there will be two project codes used to identify payroll expenses that are being reimbursed through the RTA [Release Time Authorization] chargeback 过程.

  • 99999 - 教师 Release Time/Do Not Bill
  • 88888 - 教师 Additional Employment/Do Not Bill

的 foundation providing release time will initiate an RTA form and route it to 账户ing 服务. 的 signed RTA serves as an invoice request that will be used to generate 的报销. Once generated, two credits will post to the receiving department: One will post to account code 601817 to reflect the academic salary reimbursement, and the other will post to 603810 to reflect the associated benefit reimbursement.

For more information about this 过程, see 报销时间授权.

所有其他成本回收基金

FD的成本回收资金&O, IT 服务, MLK, Financial Aid, and Capital Project Management will remain in place until further notice. 请与 Office of 预算及财务管理 or 会计服务.

For cost recoveries from other CSU Campuses, including the Chancellor's Office, see Cost Recovery from Other CSU Campuses.