Administrative Overhead is assessed on self supporting entities to cover a portion of the cost of central administrative services used by the programs.

It is assessed to each account on revenue collected excluding Voluntary Transfers In. It is applied each quarter on revenue collected for the prior quarter, except for the last quarter of the year which is applied in June for April and May. Revenue that posts in June is assessed with the first quarter of the following fiscal year.

The expense posts to Ledger Account 8120: Transfer Out - Administrative Expenses Assessment

January 1, 2008 to June 30, 2023: 3.5%

Effective July 1, 2023: 6%

Rates

Effective Fiscal Year Administrative Overhead Rate
January 1, 2008 to June 30, 2023 3.5%
July 1, 2023 6%
July 1, 2024 9%
July 1, 2025 (Proposed) 10.5%

Exclusions

The Administrative Overhead assessment is calculated on non-state revenue excluding the following:

Funds

  • Student Fees (ledger 4000): FD210, FD211, FD213, FD214, FD215, FD217, FD218, FD220, FD222, FD704, FD705, FD710, FD711
  • Gifts (ledger 4600): FD405 and FD415
  • Endowment (ledger 4580/4590): FD401, FD402 and FD412
  • Sponsored Projects: Grant Accounts (GRXXXXX): FD5XX
  • Capital Projects: Project Accounts (PJXXXXX): FD8XX
  • Loan Funds: FD6XX
  • Clearing accounts: FD892 & FD893

Ledgers

  • 8000 Transfers In – Voluntary
  • 8012 Transfers In - F&A
  • 4000 Registration Fees
  • 4400 Facilities & Administration Revenue
  • 4580 Endowment Income
  • 4590 Additions to Endowments
  • 4600 Gifts-Operating

All FN80: Scholarships and Fellowships accounts are excluded

Agency accounts, defined as accounts coded within funds FD901 and FD902, are assessed administrative overhead. This excludes accounts used by the UNLV Finance Division for payroll, bank reconciliation, holding accounts related to employee benefits, third party scholarships (FD909), and Thomas & Mack event related accounts which are acting as clearing accounts (FD907).

IDCR - Indirect Cost Distribution Rates

Effective FY24 July 1, 2023, all IDCR revenue (ledger 4400) will have Administrative Overhead charges deducted upfront as part of the IDCR distribution. The offsetting reductions have been made to distributions to Research and the respective School/Dean/College. This process will be automated in Workday by the Controller's Office. Consequently, individual IDCR accounts will no longer be subject to the Administrative Overhead rate. However, other revenues eligible will still be assessed at the rate.