Brief Explanation of Administrative Overhead

The Administrative Overhead (AOH) assessment is an annual charge for administrative services to units that generate some or all of their budgets from income producing or revenue producing activities. This assessment ensures that the costs of operating the University are borne by both state resources and restricted use resources.

The assessment rate for FY 2024 is currently 5.5%.

Assessments are based on the prior fiscal year's revenue data, and are paid by the units in the current fiscal year.

Revenue transactions are obtained from the Oracle Analytics in the Cloud (OAC) system.  Units can confirm their assessable revenue by going to the AOH Revenue Assessment dashboard in OAC to view details (see instructions below).

Funds subject to the assessment include those that generate income from external sources.  Funds not subject to the assessment include those that generate income between units on campus.