Administrative Full Costing (AFC)
Administrative Full Costing applies to all revenue generating activities)
Controller’s Officehttps://controller.berkeley.edu/sites/default/files/adminfullcosting.pdf(link is external)
Authority to Execute Agreements
Delegation of authority https://compliance.berkeley.edu/responsibilities-guide/delegation(link is external)
https://compliance.berkeley.edu/responsibilities-guide/contracting(link is external)
* In certain cases, Chancellor, Presidential, or Regental approvals may be required
California Model Agreements (CMA)
CMA has its own negotiated IDC rate.
General Accounting Office https://controller.berkeley.edu/accounting-and-controls/financial-reporting/indirect-cost-recovery-cma-business-contracts(link is external)Facilities
Renting out conference facilities or dorm rooms on campus, in addition to services:
Events & Conferences https://eventsandconferences.berkeley.edu/(link is external)Finance Requirements
https://policy.ucop.edu/doc/3620683/BFB-BUS-10(link is external)
https://policy.ucop.edu/doc/3420337/BFB-BUS-49(link is external)
If your department needs assistance with pricing or recharge -
NAV-B https://navb.berkeley.edu/home(link is external)
Recharge https://cfo.berkeley.edu/recharge(link is external)Insurance
Insurance, including requesting Certificates of Insurance
Risk https://riskservices.berkeley.edu/(link is external)
https://policy.ucop.edu/doc/3520339/BFB-BUS-63(link is external)
Global Engagement Office
-International Activities Policy https://globalengagement.berkeley.edu/international-partnerships/guidelines-developing-international-activities/ucop-international(link is external)
-International Activities Coordination Group https://globalengagement.berkeley.edu/international-partnerships/campus-guidelines-international-activities-agreements(link is external)Personally Identifiable Information
PII, including FERPA and HIPAA
Private Business Use
University finances certain facilities in whole or in part with proceeds of tax-exempt or other tax-advantaged bonds. Federal tax law, including the Tax Reform Act of 1986, places limits on the private business use of such bond-financed facilities.UC may not permit such bond financed facilities to be used in any manner that would violate the Internal Revenue Service (IRS) private business use rules or otherwise cause the interest to become taxable under federal tax law income tax provisions.
Regulation 4 (APM-020 and BFB A-56)
Certain commercial activities are restricted by Reg 4, specifically the provision of services to individuals and organizations outside the University. Given our mission (teaching, research and public service), providing these services may be justified if it does not interfere with University commitments and:
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It gives individuals experience and knowledge of value to teaching and research, contributes to knowledge, or is appropriate public service; OR
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The services are of a purely commercial character and there is no satisfactory available alternative in the private sector.
See this Decision Tree(link is external)
UBIT
Activities with a potential for generating unrelated business income may be subject to the Unrelated Business Income Tax (UBIT). In order to determine if your activity is subject to this tax, complete this questionnaire(link is external). Once completed, you can submit the questionnaire to the General Accounting Office at gao@berkeley.edu(link sends e-mail)