University Fee Allowable Expense Table

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University Fees

The university establishes and maintains fees to cover the cost of providing an activity or service. Costs include, but are not limited to, salaries, benefits, supplies, maintenance and repairs. All costs included in the fee must be:

  • Allowable
  • Directly attributable to the activity or service
  • A necessary and appropriate component of the fee
  • Documented
  • Reviewed annually

The University Fee Allowable Expense Table provides allowability status and detailed descriptions of expenses related to the components of univeristy fees.

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University Fee Allowable Expense Table

Expense Type Purpose Description
Allowable
Salary and Wages Administrative Staff
Actual anticipated percentage of effort by the staff; work should be directly related to the fee charged (current salary and fringe). Yes
Faculty Cost of instruction for academic staff and technicians who perform duties in conjunction with a credit-bearing or required course leading to a  degree (tuition and State support are provided for this purpose). No
Food and Beverage Student or Participant Food or Beverage All students or participants receive the food and beverage and it must be a necessary component of the event or fee. Yes
Faculty or Staff Food or Beverage The food and beverage is part of a group meal where the faculty or staff members presence is needed  and other separate food and beverages are not available. Yes
The food and beverage is separate to the students or participant, not necessary as part of the fee. No
Alcoholic Beverages
When there is any alcoholic beverage related to event or fee. No
Travel   Student or Participant Travel Costs
Any student or participant travel costs that are a necessary component of the fee. Yes
Student or Participant Lodging Any lodging that is a necessary component of the fee. Yes
Faculty or Staff Travel
The travel is separate from group and not a  necessary component of  fee. No
Faculty or Staff Loding
The lodging is required of the participants and the staff and they are staying at the same location (staff is required to chaperone). Yes
Printing and Postage
Printing and postage The printing and posting charges are reasonable and a necessary component of the fee. Yes
Materials and Supplies Materials and supplies specific to the course These result in a tangible product retained by the student or where a special service is provided.
Yes
Supplementary text, software and resource materials These are not available through the university bookstore but are required for course completion. Yes
Routine supplies and materials These could be reasonably expected to be covered in a regular instructional budget or routine materials, textbooks and items commonly available in the university bookstore. No
Scientific chemicals and laboratory waste Required part of course and necessary component of fee as proper disposal is also required. Yes

Maintenance and Equipment

(Equipment cannot be part of a regular instructional budget)

Equipment expense is $5,000 or more An acquisition cost of more than $5000, use the straight line method (original cost divided by estimated useful life). Yes
Equipment expense is less than $5000 Cost of $1-$999, expense the total cost in the year purchased
Cost of $1,0000 - $4,999 expense the cost over a three year period.
Yes
Classroom equipment Typical classroom furniture, used for multiple instructional purposes and part of a regular instructional budget. No
Computer equipment or software maintenance The equipment usage, primary software, computer maintenance, and related supplies or any other expense is covered by the Technology fee. No
Computer equipment or software maintenance The computer equipment and software expenses (including maintenance) are unique to the fee, and are not covered by regular instructional budget or the Technology fee. Yes
Multiple course equipment and maintenance For multiple instructional purposes the cost must be not covered by a regular instructional budget and has to be identified as a percentage for each course (ex. Modest equipment that is not usual and only specific to this course). Yes
Other Expenses
General University Service Fee (GUSF)
The administrative  costs associated with revenue collected as part of the fee. Yes
Donations and Contributions
This can include cash, property and services, made by the university to other entities. No
Volunteer Personnel
Volunteer costs are less than the calculated rate of hiring facilities or outside agencies to service the event. Yes
Student or Participant Admission Cost
The admission costs for trips are required for the credit course instruction. Yes
Professional Services
Speakers, lecturers, or presenters that are a required component of the fee. Yes
Bad Debt Any losses from previous year or deficit in fee account. No
Fundraising Any fundraising costs associated with the event or fee. No

For More Information

Contact Phone Email
Financial Management 716-645-2640 dlfinservices@business.buffalo.edu
Ian Frost 716-645-0232 ianfrost@buffalo.edu

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