Recharge activity's current approval expiration date.

N/A

• Approved activity
• Pending
• W/O Approval = without current approval

Approved: Recharge activity has a current approval. No action is necessary.

Pending: Recharge proposal is in review. Continue to work collaboratively with your assigned Recharge Review Analyst to obtain approval.

W/O Approval: Recharge activity's approval has expired. Submit a full proposal to Recharge Review as soon as possible. If the recharge activity is no longer active, please submit a formal request for discontinuation as soon as possible.

The Institutional Risk Category is determined based on the planned expenditures and anticipated federal fund participation.

• Category 1 proposals are lower risk.
• Category 2 proposals are higher risk.

N/A

Actual expenditures for 2024–25 and the level of federal funds participation are assessed to determine if the institutional risk level has increased (for example, from Low Risk to Category 1 or 2, or from Category 1 to Category 2). The duration of recharge activity approvals is determined by the institutional risk level. If the risk level increases, activities previously approved under a lower risk category will no longer qualify for the same extended approval duration.

No: Institutional risk level has not increased. No action is necessary.

Yes: Institutional risk level has increased. Please submit a revised full proposal electronically in Excel file (.xls) format to Recharge Review by February 23, 2026. Recharge proposal submission guidelines and forms are available on the Budget and Resource Management website on the Recharge Call page.

The General Ledger (GL) is reviewed to determine whether the planned equipment, renovation, and/or building depreciation for 2024–25, as outlined in the last approved depreciation schedule, has been transferred to the renewal and replacement reserve fund.

N/A: No depreciation was included in the plan. No action is necessary.

Complete: The planned 2024–25 depreciation has been successfully transferred to the renewal and replacement reserve fund.

Incomplete: The planned 2024–25 depreciation has not been transferred to the renewal and replacement reserve fund. One of the following actions must be completed:

• Submit an SC 535 Financial Journal to transfer the planned 2024–25 depreciation (using Account 59025) from the recharge fund to a reserve fund.
• Submit a revised 2024–25 depreciation schedule to validate the depreciation transferred for 2024–25.
• Submit a request to waive the planned depreciation transfer, including a plan detailing how renewal and replacement costs not covered by the recharge will be funded.

The 2024–25 surplus or deficit balance is determined by dividing the 2024–25 year-end net position by the total actual expenses for the same fiscal year. For any fiscal year, the actual surplus or deficit balance for a recharge activity must not exceed the allowable limit of 16.6% (equivalent to two months of the recharging unit's activity).

Between -16.6% and 16.6%: The surplus or deficit balance falls within the allowable threshold. No action is necessary.

Under -16.6% or over 16.6%: The surplus or deficit balance exceeds the allowable threshold. Evaluate the validity of the business plan to identify the issues that contributed to the imbalance. If rate adjustments are necessary to bring the surplus or deficit balance within the allowable threshold, take one of the following steps:

• No change to previously approved rate methodology: Submit a rate change request to reflect increases or decreases in recharge operating costs to Recharge Review.
• Change to previously approved rate methodology: Submit a full renewal proposal to Recharge Review.

1. Unallowable expenses charged to the recharge operating fund (5018): One or more generally or always unallowable expenses were charged to the recharge operating fund (5018) during 2024–25 without prior approval.
2. Unallowable non-capital expenses were charged to the renewal and replacement reserve fund (5500): Non-capital expenses deemed unallowable were charged to the renewal and replacement reserve fund (5500) in 2024–25 without approval.
3. Unauthorized revenue collection: Revenue was collected in an unauthorized revenue account during 2024–25.

No: No unallowable expenses or transactions were found in the reviewed accounts. No action is necessary.

Yes: Unallowable expenses or transactions were identified in the ledger. One of the following corrective actions must be taken:

1. Transfer the unallowable expenses listed in Attachment 2 out of the recharge operating fund (5018) as soon as possible.
2. Transfer the unallowable non-capital expenses listed in Attachment 2 from the renewal and replacement reserve fund (5500) to the operating fund (5018).
3. External revenue was collected without approved external rates, or revenue was collected in the F&A waived revenue account (42106) without an approved waiver. Revenue collected from external users without an approved waiver to collect F&A should post in account 42105 so F&A can be assessed. Submit a reconciliation of the user(s) and rate(s) charged for the revenue collected in an unauthorized revenue account (as detailed in Attachment 2) to Recharge Review to determine the necessary steps for compliance.