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Home :: Policies :: Plant Operation Expense Allocation

Plant Operation Expense Allocation

Responsible Department
Facilities
Effective Date
12/12/2018
  1. .

    Policy Purpose

    The purpose of this policy is to describe the method used to allocate Plant Operation Expenses for the University of North Georgia (the “University”).

  2. .

    Definitions

    1. E&G – Education and General funding sources

    2. Plant (UNG Facilities) Operation Expenses – Expenses include Facilities Administration, Building Maintenance, Custodial Services, Utilities, and Grounds Maintenance.
  3. .

    Policy Statement

    The University allocates the Plant Operational Expenses for labor, travel, materials, and utilities.

  4. .

    Procedures

    1. The Facilities and Auxiliary Departments will update and review the property listing for all campuses annually and make a determination as to how many square feet, days in use, and use factor is assigned to the Auxiliary operations and E&G operations. A percentage split shall be identified between E&G and Auxiliary and will be referred to as the “percentage split”.

    2. The Budget Office and Facilities Departments will determine the Facilities annual budget for the South Campuses, North Campuses, and Facilities Administration.

      The Facilities budget is allocated based on the percentage identified in the percentage split and is divided between Auxiliary and E&G.

    3. Auxiliary allocates the Auxiliary portion of the Facilities annual budget to each property based on the Auxiliary operation in each facility and the sqft/usage each requires.

    4. The final Auxiliary allocation planning spreadsheet is submitted to the Budget office and the Budget office shares it with the Comptroller’s office.

    5. The Comptroller’s Office annually updates the allocation model used for the financial system based on the allocation planning process described above. The Comptroller’s Office processes all actual allocation of expenses on a monthly basis.

    6. Any related operating procedures must comply with and should reference this policy.

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