Cost Recovery Funds
On Campus Funds
Chargebacks have been used as a way for a department to collect funds from other department(s) for the services they provided. For example:
- Copying services from AS Print Shop
- Facilities services from FD&O
- Postage charges from Distribution Services
If your department needs to collect funds from multiple departments (including auxiliary organizations), please complete the Journal Upload Entry Request (xls) and send request to the Accounting Technician responsible for processing chargebacks in Accounting Services.
For services provided to outside customers such as a sorority/fraternity or the City of San Jose, an invoice will need to be issued by Accounting Services. To request an invoice to the outside customer, complete the Billing Request to Outside Customers (xls) and return it to Accounting Services.
Per directions from the Chancellor's Office, cost recoveries are no longer allowed in the CSU Operating Fund (PeopleSoft fund 70000). To comply with this directive while minimizing disruption to the campus community, Finance has created funds in the 77xxx series (for cost recoveries from internal university departments) and the 78xxx series (for cost recoveries from outside organizations). Certain departments that have a large volume of cost recoveries have been given their own dedicated funds in these series. All other departments may use the following funds for cost recoveries from auxiliary organizations.
|Fund||Fund Description||Organization Billed||Project Prefix||Cost Recovery Account|
|78005||Cost Recovery - RF||Research Foundation||F||580095|
|78006||Cost Recovery - TF||Tower Foundation||T||580095|
|78007||Cost Recovery - SU||Student Union||SU||580095|
|78008||Cost Recovery - SS||Spartan Shops||SS||580095|
|78009||Cost Recovery - AS||Associated Students||AS||580095|
Departments incurring an expense that was to be reimbursed by an auxiliary organization must use one of the funds list above and the appropriate project ID. When billed, revenue will be credited in the same fund to the cost recovery account shown above.
A department pays a faculty member's release time salary. The university invoices the Research Foundation.
- $1,000 monthly payroll is charged to chartfield string 601100- 78005-1245-99999
- $1,000 cost recovery is credited to chartfield string 580095- 78005-1245-F2115093623 when invoiced
A department enters an Expense Journal in Financial Transaction Services to reclassify to the appropriate project ID an expense that will be reimbursed by the Tower Foundation.
- The Journal credits $200 to the original chartfield string 660003-70000-1245
- The Journal charges the $200 reimbursable amount to chartfield string 660003- 78006-1245-T3415010374
- The billing system automatically creates an invoice, which credits chartfield string 580095- 78006-1245-T3415010374
Departments are responsible for coding the appropriate chartfield string, including the new fund, for all other transactions such as:
- Employee profiles for faculty release time appointments - use project 99999 (Faculty Release Time/Do Not Bill)
- Requisitions or Direct Payment Vouchers in Financial Transaction Services for expenses to partially reimbursed by an auxiliary organization
- Expense Journals or Interdepartmental Expense Transfers in Financial Transaction Services reclassifying an expense to a project with one of the above prefixes
Whenever possible, expenses to be charged 100% to an auxiliary organization should be paid directly via that organization's procurement system, rather than being paid by the university and coded for reimbursement as described above.
For cost recoveries from other CSU Campuses, including the Chancellor's Office, see Cost Recovery from Other CSU Campuses.