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Charge-out of Expenditure Policy

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Section 1 - Purpose and Context

(1) The University needs to have in place a consistent approach to the levying of internal charges. This policy specifies the basis of such charges, including the charges to be made by the University to its related entities for overheads and support services.

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Section 2 - Definitions

(2) Charge-out - the process of charging out to units within the University and its related entities, the costs associated with various services, supplies and activities internal to the University.

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Section 3 - Policy Statement

(3) A process of Charge-out is being adopted by the University to promote efficiency in the use of resources, along with giving functional units the opportunity to prioritise and manage their expenditure. Further, there is a need to ensure that providers of services are accountable to users via a charge/servicing relationship.

(4) Charge-outs will be applied to the actual use of certain identifiable goods and services, mainly those where users have usage level discretion and control. The University will not apply the Charge-out philosophy in respect of core infrastructure services such as IT systems, central administrative operations, Library and the like.

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Section 4 - Procedures

Approval

(5) Charge-outs may only be applied if they have been approved by the Deputy Vice-Chancellor (Academic and Services) for inclusion in the Schedule of Charge-outs attached to this policy. That Schedule will be updated at least on an annual basis.

(6) This will be the only mechanism by which units are able to charge other UWS units for services.

Determination of Level of Charge-out Fees

(7) Charge-outs will wherever possible be cost base determined and related to the volume of services actually used and apply to 'goods and services' such as printing, telephone calls and the like. Some services will be Charged-out on a formula or 'averaged rate' basis in terms of the calculation of the cost.

(8) By way of example, telephone calls will be Charged-out on the basis of the actual cost of the call as charged by Telstra or Vodafone. However, the cost of the installation and maintenance of the handset, line and additional services such as voicemail will be Charged-out on the basis of an annually determined average rate designed to recover all costs associated with provision of telephone services (e.g. PABX costs, operators, line rentals, handset costs, voicemail access etc.).

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Section 5 - Guidelines

(9) Refer to 2006 Charge-out Schedule.