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Office of Budget and Planning
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University of California Santa Barbara
Budget Office

Income & Recharge Program

Applicable Policies & Guidelines:

  • BFB A-47 - Direct Costing Procedures
  • BFB A-56 - Academic Support Unit Costing and Billing Guidelines
  • BFB A-59 - Costing and Working Capital for Auxiliary and Service Enterprises
  • UCSB-1300 - Establishment and Revision of Recharge Rates
  • 2 CFR 200 - Office of Management and Budget (OMB) Uniform Guidance*
    *[Supersedes A-21; but some contracts & grants still fall under A-21]

Recharges Unallowable Costs [Object Codes 77xx]: Object Code Search Page

Federal Unallowable Costs (Per OMB Circular A-21)

  • Capitalized space renovations or improvements and equipment purchases >$5,000;
  • Housing and personal expense to campus officers;
  • Bad debts, fines or penalties;
  • Commencement or convocation costs;
  • Interest expense;
  • Fund raising expenses;
  • Memberships in civic, community or social organizations;
  • Contingency or expansion reserves;
  • Cost of items funded by Federal Government;
  • Alumni activities;
  • Entertainment (alcohol, event tickets, flowers, gifts, etc.);
  • Donations or contributions;
  • Legal proceeding costs;
  • Student activities; and
  • Advertising and public relations costs.

Income & Recharge Proposal Submittal: