Financial Accounting - Allocations
The DGSOM Controller's Office is responsible for periodic allocating a variety of revenues and expenditures.
The DGSOM Controller's Office processes recharges of hospital support proceeds for services and support to UCLA Hospitals including Ronald Regan UCLA Medical Center, UCLA Mattel Children’s Hospital, UCLA Resnick Neuropsychiatric Hospital, and UCLA Santa Monica Medical Center. These services include a joint venture with the UCLA hospital system, payments for professional services related to patient care administered by DGSOM clinical departments in UCLA hospitals, non-reimbursed transfers for clinical salary support, and strategic capital investments in facilities, equipment, and PPE.
Central Administrative Fees (CAF) are charges imposed on self-supporting units by campus central administrative units for core services such as overhead. These charges, which are billed quarterly, are allocated to the DGSOM control account. At the end of the fiscal year, the DGSOM Controller's Office submits a journal entry that assigns CAF charges to each DGSOM department based on their respective demand for core services.
UCLA participates in the UC Self-Insurance Liability Program. Self-Insurance premiums are calculated and allocated to the DGSOM by the Office of Risk Services (ORS) and the DGSOM Controller’s Office is responsible for distributing these charges to individual departments. For more information, please reference Policy 300 and BUS 81.
The DGSOM Controller’s Office is responsible for distributing approved stipends to employees for temporary assignments to boards and committees according to their respective DGSOM department. These stipend awards and adjustments are governed by UC-PPSM 30 (Salary).
UCLA’s share of the tax is based on total campus expenditures from all funds. This tax is assessed to the Chancellor who distributes to campus units. The DGSOM Controller’s Office is responsible for allocating and distributing the assessment to the respective DGSOM departments.
Indirect Cost Recovery (ICR) distributions are funded from overhead rates applied to sponsored research conducted by the DGSOM. The ICR distribution from the Chancellor to DGSOM occurs in the fiscal year following the year in which the ICR was generated. The DGSOM Controller's Office is responsible for distributing ICR to departments annually.
Disposition of Unexpended Balances in Fixed Rate and Fixed Price Contracts and Nonrefundable Grants
The DGSOM Controller's Office transfers the indirect cost portion of the unexpended balance associated with industry-sponsored clinical trials in compliance with UCLA Policy 913.