Financial Accounting & Reporting Services

Policies and Procedures

Recharge Center Policy 9.32


This policy covers the operation and rate setting of Recharge Centers, and provides information and guidance on the allowability of intradepartmental and interdepartmental charging for goods and services.  Regulations issued by the Department of Health and Human Services (DHHS), and the Office of Management and Budget (OMB) Circular A-21 establish cost accounting standards that must be followed for consistency in accounting and costing practices.  As a recipient of federal research funding, UNI is required to follow the cost principles outlined in these regulations.  The University may be audited by the cognizant federal agency for compliance with federal recharge center regulations.  The University also has a fiduciary responsibility to ensure that State appropriated funds are charged at break-even pricing based on allowable costs.


See entire policy 9.32 Recharge Centers


Recharge Center Rate Proposal and Questionnaire


Recharge Center Rate Proposal Pro Forma Income Statement


FY15 Approved Rates


Date Updated: May 19, 2015