University of California, San Diego
RESOURCE MANAGEMENT -
August 19, 2004
Campus units that provide goods and services on a recharge basis are required to charge full cost (both direct and overhead costs) when selling to non-University customers. This is accomplished by adding a differential (overhead) rate to the direct charge. See PPM 300-40, Section V.A.2.d.(2), and Supplement 1.
The campus recently negotiated new campus overhead rates for sponsored projects, and the differential rates need to be adjusted accordingly. The new rates are as follows:
APPROVED DIFFERENTIAL RATE
On-Campus Service Centers 45%
Off-Campus Service Centers 23%
Ship-Use/MPL Service Centers 16%
These new rates are posted in Supplement 1 of the Policy. All other provisions of PPM 300-40 remain unchanged.
Please do not hesitate to contact us if you have any questions.