Definition of a Recharge Center:
Recharge Centers are units within OUHSC that charge for goods or services that directly support the sponsored mission of the University and recover costs through charges to internal and external users. All Recharge Centers are expected to recover no more than the aggregate costs of their operations through charges to users. Recharge Centers recover indirect cost expenses through the inclusion in the indirect cost proposal. Auxiliary Enterprises market and sell their goods and/or services primarily to parties external to the University. In contrast, Service Units market and sell their goods and/or services primarily to parties internal to the University. Unlike Departmental Recharge Centers, Auxiliaries and Service Units recover indirect costs through inclusion in the charge rate. Auxiliary and Service Units are not covered by these guidelines.
Who Must Comply:
Any OUHSC college, department, unit or center operating a Recharge Center must comply. These guidelines apply to Recharge Centers that meet both of the following criteria: (1) are established to meet the needs of OUHSC research staff, and (2) receive less than 20% of revenue from external customers. Centers that do not meet these criteria may qualify as an auxiliary or service unit.
OMB Uniform Guidance Requirements:
See OMB Uniform Guidance § 200.468 Specialized service facilities for guidance on determining costs and rates for departmental recharge centers. Additional guidance may be found at NOT-OD-13-053: FAQs for Costing of NIH-Funded Core Facilities. Recharge Centers are reviewed annually as part of the single audit required by Uniform Guidance, Subpart F Audit Requirements (§200.500).