Cost Allocation Plan

This document provides the basis used for each chargeback included in the San José State’s Cost Allocation Plan.  Each year, the University Budget & Financial Management Office prepares a preliminary cost allocation estimate in the spring for the coming fiscal year, which is shared with interested parties for their budget planning.  A subsequent update of the cost allocation plan is done in the fall.  The fall update makes final allocations that are based on fixed factors and adjusts the estimates for allocations based on a percentage of actual expenditures or revenues with actual expenditure/revenue data from the prior fiscal year.  The amounts calculated for the spring and fall cost allocation plans are approved by the Chief Financial Officer and then conveyed to interested parties. 

In accordance with ICSUAM policy number 3552.01 (Cost Allocation / Reimbursement Plans for the CSU Operating Fund):

It is the policy of the California State University (University) that campus President’s ensure that costs incurred by the CSU Operating Fund for services, products, and facilities provided to California State University (CSU) enterprise programs/activities/funds, auxiliary organizations and entities external to the university are properly and consistently recovered with cash and/or a documented exchange of value. Allowable direct costs incurred by the CSU Operating Fund shall be recovered based on actual costs incurred. Allowable and allocable indirect costs shall be recovered according to a cost allocation/reimbursement plan that utilizes a documented methodology for identification of indirect costs and a basis for allocation. Allocation/reimbursement of joint use costs to the CSU Operating Fund from an auxiliary organization or enterprise program/activity/fund is independent of whatever indirect costs (i.e. Federal Facilities and Administrative costs) may be recovered from external grants and contracts.

The university Chief Financial Officer (CFO), or designee, shall annually approve and ensure implementation of a documented cost allocation/reimbursement plan.

If you have questions regarding the information provided in the cost allocation plans, please contact us.

 

Cost Allocation Plans

2017/18 Cost Allocation Plan Fall Update

2017/18 Cost Allocation Plan Preliminary

2016/17 Cost Allocation Plan Fall Update

2016/17 Cost Allocation Plan Preliminary