Charging Administrative Costs to Auxiliary Enterprises

Reason for Policy: 

This policy outlines the University’s position with regard to charging administrative and physical plant costs to auxiliary enterprises run by the institution. 

Entities Affected by this Policy: 

Finance and Administration; auxiliary employees

Enactment & Revision History: 

Technical revisions enacted by the University Secretary on September 2, 2015.

Became a University of Oregon Policy by operation of law on July 1, 2014.

Former Oregon Administrative Rule Chapter 580 Division 11, Section 0045.


Charging of Administrative and Physical Plant Costs to Auxiliary Enterprises

(1) A proportionate share of the University’s accounting, overhead and administrative costs are apportioned among the auxiliary enterprises in accordance with University policy. The basis for apportioning institutional accounting and administrative costs is determined by the University.

(2) In recognition of use of student centers, housing, food service buildings, recreational buildings and intercollegiate athletic facilities for instructional and public service programs, the University may fund from education and general services resources a proportionate share of the physical plant costs of operating and maintaining these auxiliary enterprises. Such funding is generally apportioned according to use and space except that education and general services resources normally shall not be used to support such revenue-producing areas as food service, bookstore, barber shop, game room, housing and other similar areas that should be self-supporting. The basis for apportioning institutional physical plant operation and maintenance costs shall be determined by the University.

Responsible Office: 

For questions about this policy, please contact the Vice President for Finance and Administration at 541-346-3003

Original Source: 
Oregon Administrative Rule