Definition
User types
Requirements
Other reimbursable budget types
Mailing List

Definition

User types

Internal users are those that pay with a UW budget number. This could be a department, grant, or another recharge or cost center.

External users are those that pay with something other than a UW budget number. Faculty, staff, and students who pay with cash are considered external users for recharge center purposes.

Non-university entities also are considered external users.

Requirements

Rates to internal users should be set to recover not more than the cost of providing the goods and services over a reasonable period of time.

Rates to non-federal external users do not have to be based on cost.

• Recharge and cost centers are required to update their rates annually.
  • MAA reviews rates for recharge centers and all new cost centers.
  • The Dean or VP's office reviews rate proposals for existing recharge and cost centers.

Other than the proposal review process, the policy is the same for recharge and cost centers. Unless otherwise noted, the information in these web pages is the same for recharge and cost centers.

Other Reimbursable Budget Types

There are other budget types that charge for providing goods and services. Click here to view a table of their characteristics. Departments should review the Budget Type Flowchart to determine what type of budget is appropriate. Departments that wish to establish a non-recharge or cost center may use the non-recharge proposal template to help determine their rates.

Mailing List

You can subscribe to a mailing list to get news about recharge center issues, policies and procedures.

Management Accounting and Analysis
A department of Financial Management
Modified: December 24, 2007