A General University Service Fee (GUSF) is charged on revenue
deposited in State IFR, UBF, RF, or CDS accounts.
The General University Service Fee is assessed on all funds
generated through the use of university faculty or staff time
and/or use of university facilities as outlined in the
Disclosure of All Funds Policy. GUSF is a flat rate fee
charged on external revenue deposited into Income Fund
Rreimbursable (IFR), University at Buffalo Foundation (UBF),
Research Foundation (RF), or Campus Dining and Shops (CDS)
accounts. Transfers of revenue between funding sources will not be
Certain external revenue is subject to other fees. GUSF will not
be assessed on the following types of revenue as this would result
in a fee being assessed twice:
- Sponsored projects administered by the RF and UBF when a
Facility and Administrative (F&A) fee is assessed.
- Dormitory Income Fund Reimbursable (DIFR) and apartment
revenues include administrative, maintenance, and operation
components, therefore GUSF is not assessed.
- Revenue from affiliated external entities where an agency
service fee exists.
- Gift revenues are subject to a gift fee, therefore GUSF is not
University members are encouraged to
develop new revenue generating programs. If the revenue generated
by the program is not sufficient to cover GUSF, the university may
feel that financial support is warranted. Based on the benefit to
the university, a subsidy may be provided by an individual unit,
school/college, and/or the university Internal Financial Plan. The
service fee will not be waived in lieu of a subsidy.
Third Party Revenue
All deposits related to third party
revenue will be assessed GUSF. However, a third party contractual
agreement may require the university to remit the full amount of
revenue received from specified activities (e.g., ticket sales) to
the third party. Resource Planning will review third party
agreements, and if appropriate, provide funding for the GUSF
assessment on third party restricted revenue from the university
Internal Financial Plan. Departments must provide appropriate
documentation to Resource Planning for review.
The General University Service Fee (GUSF) was established in
1999 to replace the various administrative, maintenance, and
operation fees assessed on IFR, UBF, RF, and CDS account activity.
Prior to implementation of the GUSF Policy, there was no
consistency in rates, exemptions, or waivers across funding
This policy applies to external revenue deposited to IFR, UBF,
RF, and CDS accounts.
Requires any and all funds derived
from or related to sponsored programs, projects, activities, and
services which involve university employees in the course of their
university duties, or which involve the use of university equipment
or facilities to be deposited and expended through an account
administered by the RF, UBF, CDS, or the university itself (IFR
Facilities and Administrative (F&A) Rate
An overhead rate, calculated as a
percentage of the direct costs of sponsored projects, used to
reimburse the university for the infrastructure support costs
associated with sponsored research and other sponsored
Revenue received from any source
other than the RF, UBF, or State University of New York (SUNY).
Include funds voluntarily given by a
source external to the university for which no goods or services
Funds collected on behalf of a third
party that must be remitted to the third party in full, in
accordance with the terms of a contract.
- are supported primarily by an outside sponsor
- are conducted over a specified period of time
- obligate the university for the performance of specified
services or the delivery of specified work products
- are conducted in or on university owned or controlled
facilities or involve the use of university personnel in the course
of their university duties.
Third Party Revenue
External revenue generated through a
Deposit all cash receipts in accordance with State, RF, UBF, and
CDS deposit procedures.
Departments may submit requests, on a monthly basis, for GUSF
assessed on restricted revenue to Resource Planning. Documentation
- copy of the third party agreement
- total revenue received for ticket sales, services, and
- GUSF assessments
- amounts reimbursed to third parties.
Resource Planning will review documentation, and if appropriate,
add a commitment for GUSF to the university Internal Financial
Associate Vice President and Controller
420 Crofts Hall
Buffalo, NY 14260