Contents
- UCOP and UCPath Assessment
- Campus Income and Recharge Assessments
- SSGPDP Assessment
- Common Good Assessment (CGA)
- Annual & Special Giving Program (ASGP) Assessment
- General, Automotive & Employment Liability
1. UCOP and UCPath Assessment
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:
| Fiscal Year |
Campus - OP Tax |
Campus - UC Path |
UCDMC - OP Tax |
UCDMC - UC Path |
|---|---|---|---|---|
| 2022-23 | 1.55% | 0.24% | 1.46% | 0.18% |
| 2023-24 | 1.55% | 0.24% | 1.46% | 0.18% |
Amounts (if known):
- 2021-22
- >Assessed on 2019-20 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 will be posted to BOX under BIA Document Sharing - 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 - 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
- Unit Guidance for Assessment Allowable Fund Sources
- 2023-24 Campus Assessment Summary (OPTax/UCPath Page 2)
- 2022-23 Consolidated Assessment (OPTax/UCPath Page 2)
- 2021-22 OP & UCPath Assessments (FINAL) ***Note: Unit Detail Files on Box do not match final assessment amounts due to Unit level discount for COVID19 expenses***
- 2020-21 OP and UCPath Assessments (updated Aug '20)
- 2020-21 OP Assessment Rebate (Oct '20)
- Criteria for Assessment Eligible Expenditures
- Historical Context on UCOP tax and Funding Streams.
2. 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):
- 2021-22
- > CA – 3%
> NUD – 33.7%, Dept. share 16.2% - 2022-23
- > CA – 3%
> NUD – 36%, Dept. share 17.3% - 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.
Resources: Information on Non-University Differential (NUD)
3. Self-Supporting Graduate Professional Degree Program (SSGPDP) Assessment
Assessment charged to SSGPDPs to help fund campus administrative activities that support these programs.
4. Common Good Assessment (CGA)
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):
- Amounts vary by unit.
- 2021-22
- >Assessment remained unchanged from FY21, Total Services allocated $8.180M
- 2022-23
- >Assessment increased slightly to account for salary and benefits costs (excluding Voice & Data services) to a total of $8.313M
- 2023-24
- >Services will be reviewed in May 2023
Resources:
- Common Good Assessment (CGA)
- Unit Guidance for Assessment Allowable Fund Sources
- 2021-22 CGA Assessment
5. 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.
Amounts (if known):
Resources:
- ASGP Assessment Methodology
- Unit Guidance for Assessment Allowable Fund Sources
- 2020-21 ASGP Assessment
- 2021-22 ASGP Assessment
- 2022-23 ASGP Assessment
- 2023-24 ASGP Assessment
6. 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. Moving forward, GAEL will be allocated similar to other campus-wide assessments such as CGA and OPTax on object 7590-Central Campus Assessments.
Amounts (if known):
- Amounts vary by unit.
- 2021-22
- >Campus-wide assessment rate $0.78 per $100 of wages or 0.78% per $1 of wages
>Target premiums recovery of $11.1M (3.3% increase vs. prior year) - 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.
- 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.
Resources: