Auxiliaries are revenue generating business type activities that support the mission of the institution and provide essential services to the campus community. There are several different types of auxiliaries:
- Sales & Services of Educational Activities, and
- Sales & Services of Non-Educational Activities.
Rates for each auxiliary should be developed based on the costs it takes to provide the goods or services to the customer and may differ depending on the type of auxiliary. To find more information about these different auxiliaries and rates, please see the OMNI Departments Policy and/or Training available through the links below.
To establish an auxiliary, the Request to Establish an Auxiliary Operation (this includes rate methodology) and Establish a New Department ID forms should be filled out and returned to the Budget Office for review and approval. The request will then be sent to other University entities, including Sponsored Research Administration, Controller, and Office of the Provost for approval. This process takes several weeks, so please allow ample time prior to the anticipated implementation date of the new auxiliary to obtain the appropriate approvals.
Auxiliary or Research?
Sometimes the lines between auxiliaries and research are blurred and you could find yourself asking the question, should we manage an activity through an auxiliary or should it be managed by Sponsored Research Administration or the Research Foundation? The Sponsored Project vs. Auxiliary Decision Tree was created by the Office of Research to help describe the characteristics that indicate which office should manage the activity. Please consult Sponsored Research and/or the Budget Office to help you make the final determination.
Designated operations are entities that administer funds collected or set aside for a specific purpose, including certain student fees. There are several different types of designated operations:
- Sales & Services of Educational Activities
- Sales & Services of Non-Educational Activities
- Materials & Supplies Fees, and
To find more information about these different types of designated operations, please see the OMNI Departments Policy and/or Training available through the links below.
To establish a designated department, the Request to Establish a Designated Operation and Establish a New Department ID forms should be filled out and returned to the Budget Office. Once the request has been reviewed and approved, the Budget Office will notify departmental contacts, and operations may commence.
University management makes an annual Overhead Assessment (OHA) for University indirect costs. The assessment represents the costs borne by central administrative units (such as Human Resources or Controller) in support of auxiliary and designated activities. The classification of an auxiliary or designated department determines the overhead assessment rate.
- Materials & Supplies Fees and most Other auxiliaries are assessed 0% of expenditures,
- Sales and Service of Educational & Non-Educational Activities auxiliaries are assessed 0% or 1%, and
- Enterprise auxiliaries are assessed the "full" rate.
For more information on classifications and the OHA, please review the OMNI Departments Policy.