Budget Overhead

1. UCOP Tax

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.

The tax is based on all expenditures two-years prior. For example, the 2015-16 tax rate will be applied to the 2013-14 expenditures.

Amounts (if known): 

2017-18:

• Assessed on total 2015-16 expenditures.
• Rate: 1.55% for OP Tax, plus 0.06% add-on to support UC Path costs.

2018-19:

• Assessed on total 2016-17 expenditures.
• Rate: 1.55% for OP Tax, plus 0.13% add-on to support UC Path costs.

Resources: General information on the UCOP tax and funding streams is available here. See unit-specific Box site for detailed information available in April each year.

2. Campus Assessment (CA and Non-University Differential (NUD)

California is required for all accounts that generate revenue; the assessment is 3% of the income and recharge revenue generated (excluding applicable exemptions).

NUD is required to be charged for income generated from external clients (non UC affiliates, excluding applicable exemptions). The NUD surcharge is based on the F&A negotiated rates and is 33.7% for FY17/18, of which the department retains 16.2%. These rates are expected to remain static for FY18/19.

Amounts (if known): 

• 2017-18
  CA – 3%
  NUD – 33.7%, Dept. share 16.2%
• 2018-19:
  CA – 3%
  NUD – 33.7%, Dept. share 16.2%

Resources: Information on Non-University Differential (NUD)

3. SSGPDP Assessment 

Assessment charged to SSGPDPs to support campus administrative activities that support SSGPDP programs.

Amounts (if known): 

• 3.4% of SSGPDP income.

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 bill for 2017-18.

Amounts (if known): 

• Amounts vary by unit. 

2018-19:

• TBD amounts calculated in May/June. 

Resources: Common Good Assessment (CGA)

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): 

• Amounts vary by unit. 

Resources: See Unit Box site for 2017-18 actual assessments and 2018-19 estimated assessments by unit.