Recharge Review Checklist

Slides

Recharge Proposal Checklist

Use this checklist to review recharge proposals for completeness before submitting them to Recharge Review.

Services and Rate Calculation

Recharge service(s) are fully identified and described
Rate assumptions are attached and are adequately clear

External Revenue (if applicable)

The proposal provides for the collection of F&A on external revenue at 33% (2026-27) and 39.5% (effective July 1, 2027).
Confirm that external revenue has been deposited in the appropriate account (i.e. 42105 – Educational-product/svc sales, 42106 – Educat-product/svc-F&A waived)
User Committee (if annual plan is greater than or equal to $500,000)
A user committee has been identified with a member list provided
Proposal includes documentation that the user committee has endorsed the rates

Expenditure Projections

Costs appear to be reasonable in relation to proposed work scope
Levels of personnel support appear to be reasonable in relation to proposed work scope
Salary, benefits and FTE are calculated correctly
Personnel costs are documented by name, title, % effort and annual salary
Expenditures are listed in sufficient Account detail
A21 unallowable expenditures are not included (see list below)

A21 Unallowable Costs

  • Equipment purchases > $5,000
  • Capitalized space renovations or improvements
  • Rent, utilities, custodial or occupancy costs for University owned space
  • Mail stop, phone lines (except fax recharges), phone tolls and LD (tolls and LD allowable if directly related to goods/services provided)
  • Gifts, charitable contributions, political contributions
  • Memberships
  • Administrative support salaries unless effort is directly related to administrative services necessary to support the recharge activity
  • Decorations
  • STIP expense
  • Fines or penalties
  • Travel unless directly related to services necessary to support the recharge activity
  • Advertising expense
  • Any expense already paid by the Federal Government

Expenditure Projections

Justification to support the inclusion of generally unallowable expenses in the plan

Equipment Depreciation (If Budgeted)

Equipment/renovation depreciation schedule(s) are included in the proposal
Equipment purchased before December 31, 2023 has not begun to be depreciated on the recharge (already counted in the 2023-24 F&A Rate Proposal)
Equipment Useful Life matches OP’s Useful Life Schedule
Future annual budgeted depreciation included for multi-year approvals

Working Capital (if budgeted)

Working Capital is not more than 16.7% of budgeted expense

Liens

Liens are included in the carry-forward balance or in the current cost pool for rate calculation

Subsidies (if budgeted)

Subsidy has been entered into the database record
Supporting documentation of federal subsidy or program income activity

Prior Year Fund Balances (Renewals only)

Prior year balance as a % of proposed expense: ______%
If greater than 16.7% (excluding working capital for surplus balances), list issue(s): __________________________
Prior year balances are reflected accurately in rate calculation(s)
Review prior year approval letter for any stipulations

Overall Budget

Fund balances match the ledger (adjusted for transfer unallowable expenses and/or other adjustments)
The budget breaks even