An essentially self-supporting activity that furnishes goods and/or services directly or indirectly to students, faculty and staff, and/or incidental to the general public, and charges a fee related to, but not necessarily equal to, the cost of those goods and services. An auxiliary enterprise should contribute to and relate directly to the mission, goals and objectives of the University. It should not be merely a service activity or business, but an active expression of the University reflecting its history, style and relation to students, alumni, faculty, staff and community.
Auxiliaries should be self-supporting and charged for the following:
Currently the following areas are designated auxiliary enterprises:
An activity with the properties of an auxiliary in that it provides goods and/or services to the University community as well as the general public. The principal difference is it may not always be self-supporting and sometimes a portion of student fees or other support is allocated to assist the activity. Like auxiliaries, quasi-auxiliaries should be charged with total costs. Currently the following areas are designated as quasi-auxiliaries:
Cost Recovery Activity:
An activity that provides goods and/or services to University departments rather than to individuals or the general public. Charges are generally processed via internal transfers in lieu of cash payments. The rates charged should reflect total costs of the activity. This includes both direct and indirect costs. Indirect costs not allocated directly to the activity should be treated as overhead and distributed as part of the overall University general and administrative expense. Cost recovery activities are generally not self-supporting and must be subsidized by the University. Currently the following areas are designated as cost recovery activities:
Revenue Producing Activities:
Certain departments or colleges generating a nominal amount of product or service revenue in the process of conducting their main function of instruction, research or public service. Such activities may generate revenue, but the total support for these entities is the Educational and General budget. The revenue generated is used to reduce expenditures.
Currently the following activities fall in this category:
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