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Overhead

Contents

General Overhead Assessment Model

  1. General Overhead Assessment **New Effective for 2024-25**
  2. Common IT Services Portfolio **New Effective for 2024-25**

Other Campus Assessment Models

  1. UCOP and UCPath Assessment (legacy model now part of General Overhead Assessment)
  2. Campus Income and Recharge Assessments
  3. SSGPDP Assessment
  4. Common Good Assessment (CGA) (legacy model now part of General Overhead Assessment)
  5. Annual & Special Giving Program (ASGP) Assessment
  6. General, Automotive & Employment Liability (GAEL) (legacy model now part of General Overhead Assessment)

1. General Overhead Assessment

For Campus Units (including Schools of Medicine and Nursing), a new consolidated overhead assessment will be implemented for 2024-25 utilizing several metrics to allocate costs to units.  The General Overhead Assessment will incorporate the costs previously assessed through the following models/allocations:

  • UCOP and UC Path Assessment
  • Common Goods Assessment
  • Systemwide Insurance Liability Premiums (General, Auto, Employment, Cyber & Property)
  • Common IT Services Portfolio

All General Overhead Assessment Model costs must post in departments to natural account 770008-Central Campus Assessment Expense.  The cost pool will be finalized during the Budget Decision Process and unit details released in August/September.

Amounts (if known): 

  • 2024-25
  • >Estimated cost pool for Campus departments 2024-25 is $91.3M.
    >UCD Medical Center assessment methodology will remain consistent to 2023-24.

2. Common IT Services Portfolio

IT services approved for inclusion in the Common IT Services Portfolio will have costs included in the General Overhead Assessment model. Current services and information about proposing new services for the portfolio can be found here: Common IT Services Portfolio

3. UCOP and UCPath Assessment (Legacy Model)

UCOP tax refers to an assessment that the Office of the President levies on campuses to support the operations of the office and various systemwide programs. Allocations are based on equal weighting of current fund expenditures, total budgeted students (FTE), and total academic and staff employees (FTE).  The UCD assessment to Campus Units is based upon eligible expenditures as described in the linked document below (UCDMC is based upon current fund expenditures).  In 2017-18, this assessment was adjusted to include an Add-on to help support UC Path infrastructure and ongoing costs.  The current rate schedule is as follows:

OP Tax and UC Path Assessment Rates
Fiscal Year

Campus -

OP Tax

Campus -

UC Path

UCDMC -

OP Tax

UCDMC -

UC Path

2024-25N/AN/A1.46%0.18%
2023-241.55%0.24%1.46%0.18%

 

Amounts (if known): 

  • 2024-25 Estimate
  • • Campus costs will be incorporated into new General Overhead Assessment model.  UCDMC rates remain consistent to 2023-24 calculations.
  • 2023-24
  • • Assessed on 2021-22 Expenditures, specific criteria in Resources section below.
    • No Change to Rates: 1.55% for OP Tax, plus 0.24% add-on to support UCPath costs.
    • Units details pending, Assistant Dean's and Chief Operating Officers will be notified when details are available
    • For planning purposes, assume year over year growth in assessment consistent with expenditure growth from FY21 to FY22
  • 2022-23
  • • Assessed on 2020-21 Expenditures, specific criteria in Resources section below.
    • No Change to Rates: 1.55% for OP Tax, plus 0.24% add-on to support UCPath costs.
    • Unit details posted to BOX under BIA Document Sharing

Resources:

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4. Campus Income & Recharge Assessments (CA and NUD)

Campus Assessment (CA) is required for all accounts that generate revenue; the assessment is 3% of the income and recharge revenue generated (excluding applicable exemptions).  Non-University Differential (NUD) is required to be charged for income generated from external clients (non UC affiliates, excluding applicable exemptions). 

Amounts (if known):

  • 2024-25
  • • Campus external income assessment 15% on total income posted (replaces prior 3% CA and Central Share of NUD
    • Internal administrative recharge continues at 3%
    • For additional details: Self-Supporting Activities Assessments 
  • 2023-24
  • • CA – 3%
    • NUD – 36%, Dept. share 16.7%*
    **Department portion should have been based upon Dept. Administration value of 16.7%, incorrectly applied 17.3% when the Sponsored Programs rate increased to 36%.  No corrections will be made for FY23 assessments.
  • 2022-23
  • • CA – 3%
    • NUD – 36%, Dept. share 17.3%

Resources: Information on Non-University Differential (NUD)

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5. Self-Supporting Graduate Professional Degree Program (SSGPDP) Assessment 

Assessment charged to SSGPDPs to help fund campus administrative activities that support these programs.

Amounts (if known): 

  • 3.4% of SSGPDP income.

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6. Common Good Assessment (Legacy Model)

Annual bill that eliminates recharge for certain goods and services that are essential and routinely consumed in the regular course of unit operations. Implemented in January 2016 as a payroll assessment; switched to annual assessment bill starting in 2017-18.

Amounts (if known): 

 

  • 2024-25 Estimate
  • • The services previously covered by the Common Goods Assessment will be incorporated into the General Overhead Assessment model.  Any potential cost increases will be evaluated as part of annual Budget Design Process.
  • 2023-24
  • • Service costs were held flat to FY23 at $8.31M
  • 2022-23
  • • Assessment increased slightly to account for salary and benefits costs (excluding Voice & Data services) to a total of $8.31M

Resources:

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7. Annual & Special Giving Program (ASGP) Assessment

Assessment charged to units to support operational costs of the Annual & Special Giving Program (ASGP). Implemented in 2017-18, this assessment eliminated the 33% recharge on individual annual gifts.  The assessment is based upon prior two years of actuals and will be released in Q1 of each fiscal year.  

Amounts (if known): 

  • Amounts vary by unit.

Resources:

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8. General, Automobile & Employment Liability (GAEL) Assessment

The GAEL assessment is based on actual insurance premiums passed on by UCOP.   Insurance policies are negotiated for the system and individual campuses are allocated a share based in large part on their loss history.  Effective July 1, 2022 GAEL expenses transitioned out of UCPath and are no longer assessed as % of wages to object code 7951.  GAEL will be allocated as part of the General Overhead Assessment and post to natural account 770008-Central Campus Assessment Expense.  

Amounts (if known): 

 

  • 2024-25
  • • Campus costs will be incorporated into new General Overhead Assessment model based upon allocations from UCOP Risk and Safety Services.  Will also include the campus share of property insurance premiums.  Premiums increased 12.4% over last year.
  • 2023-24
  • • Premiums will increase over 40% in FY24 per UCOP Premium Letter (linked in Resources below).  GAEL will again be escalated from the FY22 baseline costs, consistent with FY23 methodology.  
  • 2022-23
  • • Allocated premiums for FY23 will be $12.6M (13.3% increase vs. prior year).  FY22 premium allocations  under the old methodology prior to UC Path transition were utilized as the baseline for FY23 allocations.   

Resources:

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