University of California, San Diego
March 27, 2001
SUBJECT: Campus Utilities Cost Allocation Study
This spring, Bill Brophy and Christine Ridge-Stevens, from the Resource Management Financial Analysis Office, will be coordinating an appraisal of campus buildings and structures. The purpose of the appraisal is to establish realistic useful lives for our facilities. This information is needed for three purposes:
1. Governmental Accounting Standards Board-compliance with new depreciation requirements: We will have to record depreciation of assets on the Campus Financial Schedules, beginning in FY 2001-02.
2. The appraisal will provide data needed for the development of the next campus overhead rate proposal.
3. The appraisal will identify the replacement cost of our facilities, and other data to develop a more precise campus deferred maintenance listing, in conjunction with the results of a study on deferred maintenance/capital renewal conducted in 1999.
In relation to the appraisal study, staff from the firm of Steve Hirons and Associates, who are under contract with the campus, will be visiting a number of campus buildings. A listing of the buildings that will be surveyed, which identifies the occupying departments can be found at the following website:
The visits will be coordinated in advance by Bill and Christine with the Department Business Officers and Management Services Officers. The appraisal staff will record information on the facilities, including systems and fixed equipment.
I appreciate your cooperation and support for this important study. Questions regarding any aspect of this study should be directed to Bill Brophy at Extension 46517.