(1) The University needs to have in place a consistent approach regarding the levying of externally generated costs between internal University units (including related entities). This policy specifies the basis and application of such charges. (2) For the purpose of this policy: (3) The process of Charge-out of Expenditure adopted by the University promotes equitable cost distribution of external costs incurred throughout the University. Further, there is a need to ensure that providers of services are accountable to users via a charge/servicing relationship. (4) Charge-out of Expenditure applies to the actual cost recovery of identifiable goods and services. The University will not apply the Charge-out of Expenditure philosophy in respect of core infrastructure services. (5) Charge-out of Expenditure may only be applied if approved by the Vice-President and Chief Financial Officer for inclusion in the Schedule of Charge-outs attached to this policy. That Schedule is updated on an annual basis. (6) This is the only mechanism by which units are able to charge other University units for goods and services. (7) Charge-out of Expenditure will wherever practically possible be cost based. Due to their complexity 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 the provider. 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). (9) Refer to Charge-Out Schedule.Charge-out of Expenditure Policy
Section 1 - Purpose and Context
Section 2 - Definitions
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Section 3 - Policy Statement
Section 4 - Procedures
Approval
Determination of Level of Charge-out Fees
Section 5 - Guidelines
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