Section 1: Introduction
Section 2: Proposal and Budget Development
Section 3: Managing Awards
Section 4: Travel and Procurement
Section 5 Closing an Award
Recharge Centers are Departmental Operations that provide goods or services to internal users and recover their operating costs through a user fee. Federal regulations require that:
Although recharge centers may vary in size, complexity, and services provided by recharge centers, they are required to follow common administrative practices.
Recharge centers at New York University (NYU) must meet the following:
OMB Uniform Guidance requires recharge centers to adjust rates at least on a biennial basis, where by the University requires an annual cost analysis and review of the rates in relation to changing costs and volume to determine whether an upward or downward adjustment of rates is necessary. Each year, recharge center should submit a budget and rate schedule by May 1 for the following fiscal year for review and approval by Assistant Controller for Research.
The University may choose to subsidize the operation of a recharge center. In such circumstances, all costs attributed to the recharge center, and the sources of funds to undertake the operations of the recharge center’s activity(ies) (a recharge center may have one or many activities), need to be clearly identified and factored into the rates for each activity. The detail costs of subsidies need to be reported to the Assistant Controller for Research at the time of Annual Financial Review.
All recharge operations must maintain documentation to support expenditures, billings and cost transfers. Records should be kept for three years.
In limited situations, the University may generate unrelated business income tax (UBIT) while operating a recharge center. This is generated when the University engages in activities unrelated to its mission.
Deviations from the Recharge Center policy may be necessary under special circumstances. Any deviation from this policy should be reviewed and approved by the Assistant Controller for Research
Departments should submit a request for establishing a recharge center following the criteria identified in the Recharge Center Policy, to the Assistant Controller for Research.