Auxiliary Activity
This page contains technical details on Auxiliary Activities.
Overview
Auxiliary activities are self-supporting activities which provide non-instructional support primarily to individual students, faculty and staff upon payment of a specific user charge or fee for the goods or services provided, using an approved rate methodology. Services to other departments or to the general public are incidental. Although the operation of an auxiliary activity is supplemental to the primary educational functions of the University, such activities are important to the overall operation of the University.
Accordingly, auxiliary activities will be conducted primarily for the convenience of students, faculty and staff and may only incidentally serve the general public and campus departments. Due to the nature of auxiliary activities, there should be incidental or no charges of these activities to any internal federal fund source.
To discuss establishing an auxiliary activity, please contact Recharge@ucsd.edu.
The FAQ document is an integral part of this policy document and includes detailed procedures.
Examples of Auxiliaries at UC San Diego
Examples of auxiliary activities are housing and dining operations, non-housing food service operations, parking operations, bookstores, and child care centers.
Following is a summary of the types of activities that are subject to the standard approval process:
- Student and staff facilities include student stores and child care
- Intercollegiate athletics (if substantial receipts are generated through the sales to the general public)
- Museum stores
- Student Health Centers
The following are also considered auxiliary activities, but they are not subject to the standard approval process. They are, however, subject to the administrative overhead cost.
- Hospitals
- University Extension and Office of Continuing Medical Education course fees
- University of California Housing System
- Parking Operations
Governing Policies
- UCOP Contract and Grant Manual
- Business and Finance Bulletin A-47, University Direct Costing Procedures
- Business and Finance Bulletin A-59, Costing and Working Capital for Auxiliary and Service Enterprises
- Business and Finance Bulletin A-60, Short-Term Investment Pool Distribution of Income
- Business and Finance Bulletin A-61, Procedures for Determining Unrelated Business Income and Expenses
- Business and Finance Bulletin BUS-29, Management and Control of University Equipment
- Business and Finance Bulletin BUS-43, Materiel Management, Part 6
- Business and Finance Bulletin BUS-72, Establishment and Review of Auxiliary Enterprises
- Office of Management and Budget (OMB) Federal Register CFR Part 200 (Uniform Guidance)
UCSD Information:
Accounting Treatment
The fund range is generally funds from 70000a through 74999z.