Contents
General Overhead Assessment Model
- General Overhead Assessment **New Effective for 2024-25**
- Common IT Services Portfolio **New Effective for 2024-25**
Other Campus Assessment Models
- Campus Income and Recharge Assessments
- SSGPDP Revenue Assessment
- Annual & Special Giving Program (ASGP) 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
- GAEL - Systemwide Insurance 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.
- 2024-25 General Overhead Assessment (October 2024 PDF)
- Expenditure Metric Criteria in Aggie Enterprise (.xlxs)
- General Overhead Implementation Paper (April 2024 PDF)
- Advisory Committee Charge Letter (April 2024 PDF)
- Unit Guidance for Assessment Allowable Fund Sources
- FY25 UCOP Insurance Premium Letter
Amounts (if known):
- 2025-26
- >Estimated cost pool 2025-26 is $94M pending final UCOP assessments and Budget Process Outcomes
>UCD Medical Center assessments will remain equal to 2023-24 and 2024-25 levels - 2024-25
- >2024-25 cost pool distribution was $91,305,000
>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
- Initial Implementation Paper (April 2024 PDF)
- Common IT Services Sub-committee Charge Letter (PDF)
3. Campus Income & Recharge Assessments
Details on the Central Campus assessments for self-supporting recharge activities including the Non-University differential are maintained on the Self-Supporting Recharge Operations - Accounting Attributes & Assessments page.
4. Self-Supporting Graduate Professional Degree Program (SSGPDP) Revenue Assessment
Assessment charged to SSGPDP Revenue to help fund campus administrative activities that support these programs.
Amounts (if known):
- 4.25% of SSGPDP revenue in 2025-26 with provisional increase to 5% in 2026-27 and 5.50% in 2027-28.
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. The assessment is based upon prior two years of actuals and will be released in Q1 of each fiscal year.
Amounts (if known):
Resources: