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A recharge is defined as "the cost charged to a University department for specific goods or services provided by another University department". Recharges move funding/expenses from one department to another, without increasing total funding for the campus

Recharge units are units that provide specific, ongoing services to a number of campus units or projects, and recover the cost of providing these services from the unit served on a “rate basis.”  Recharge units develop rates to consistently and equitably recover the costs of the recharge operations such as salaries, benefits, equipment depreciation, material and supplies. Recharge units are expected to operate on a breakeven basis, no-gain no-loss.

Recharge rates are established to allow recharge units to recover from extramural, auxiliary, and University funded activities the costs for goods and services provided. Costing policies have been established to provide consistent operational practices among the various recharge units, to ensure compliance with both University accounting policies and government regulations, and to ensure the equitable treatment of all users regardless of funding source.


  •          Review recharges for compliance with all applicable university policies and procedures.
  •          Processes journal entries for interdepartmental recharges.
  •          Audit online recharges.
  •          Perform periodic departmental recharge documentation audits.
  •          Provide reporting to the Recharge committee.


Recharges are currently being transitioned from the e-Doc system to the UCLA Financial System’s On-line Recharge Application.  With this transition, recharge units will be processing the transactions directly into the on-line recharge application based on the request for good or services submitted to the recharge unit. This process streamlines the charging process for requests for services sent to the recharge units. When a request for goods or services is received in a recharge unit it will be deemed to have the appropriate departmental approvals already in place in order to complete the requested service.  The request for service must include the appropriate FAU at the time the order or service is requested. Once services are provided, the recharge unit processes the charge directly into the on-line recharge system. Once entered into the online recharge system a PAN notification is sent to the requesting department’s mandatory reviewer(s).  The mandatory reviewer(s) will also receive an email from the recharge units with the supporting documentation for the service provided.

Contact: Harriet Dietz
Phone(209) 228-4562

Policy and Regulations Documents:

Office of Management and Budget Uniform Guidance

Cost Principles for Educational Institutions published by the Federal Office of Management and Budget (OMB)


Business and Finance Bulletin A-47 

University direct costing procedures


Business and Finance Bulleting A-56

Academic support unit costing and billing guidelines


Business and Finance Bulletin A-59

Costing and working capital for auxiliary and service enterprises.


Business and Finance Bulletin A-72

Establishment and review of auxiliary enterprises.



The Recharge Committee is responsible for the approving the establishment of a recharge unit and applicable rates. 


Contact: Michael Riley, Controller, UC Merced
Phone(209) 228-4562