Cost Accounting
Recharge Operations
Recharge operations are entities within the university that provide fee-based services to the NIU research community to support the university’s complex research and scholarship activities. Most commonly, these are laboratory-based core facilities, but a variety of non-laboratory centers may also exist.
Recharge operations allow units to directly charge internal users for the costs of goods or services provided. Some recharge operations may also be provided on an incidental basis to external users.
As a recipient of federal funding, NIU must manage recharges according to regulations set forth in the Office of Management and Budget (OMB), Uniform Guidance for Federal Awards, 2 CFR, Part 200 and Cost Accounting Standards (CAS).
Units seeking to establish research recharge centers or to bill internal rates to NIU grants and contracts must contact Cost Accounting to ensure the calculation and management of these costs comply with federal regulations.
Forms and Documents
- Recharge Operations policy
- Recharge Operations accounting procedure (DOCX)
- Recharge Operations roles and responsibilities (DOCX)
- Recharge Operations applications
Contact Us
Cost Accounting
costaccounting@niu.edu
