Recharge Center accounts (RECHAR – 21) are for the purpose of accumulating and billing costs internally. The account records the supplying of goods and services at cost by one University department or unit and billed to other University departments, projects, or units after services are complete.

Established 21 accounts will have an approved business plan and billing rates. Services on sponsored programs should be billed according to established rates and costs charged to this account must be allowable under Federal guidelines. Charges billed from 21 accounts can only be for direct costs, never indirect costs and should not include costs for capital expenditures (items greater than $5,000).

Costs identified as unallowable by the sponsor are not allowable on 21 accounts. FPI 2-7 details categories of cost that are identified as unallowable by the Federal government. For questions on object codes not allowed by other sponsor types, contact the Office of Sponsored Programs (OSP).

RECHAR (21) accounts are the only Auxiliary accounts allowed to bill sponsored projects (SPONPR-53). RECHAR account billings are completed in Kuali using the Internal Order, Internal Billing, Distribution of Income and Expense, or Service Billing documents. Billings must have the invoice for the charges attached to the Kuali document that match the approved billing rates on file with Campus Services.

Bottom line: RECHAR 21 accounts are for internal services, services should be billed according to the approved rates, all direct cost expenditures must be allowable, indirect costs and capital expenditures are not allowable.

INFORMATION DIRECTLY SOURCED FROM:

CSU Financial Procedure Instructions FPI 1-3: http://busfin.colostate.edu/Forms/FRP/Accounting/FPI_1-3_Funds_Subfunds.pdf

CSU Financial Procedure Instructions FPI 2-7: http://busfin.colostate.edu/Forms/FRP/Expense_Revenues/FPI_2-7_Federal_Unreimbursable_Costs.pdf

CSU Financial Procedure Instructions FPI 2-20: http://busfin.colostate.edu/Forms/FRP/Expense_Revenues/FPI_2-20_Recharge_and_General_Operations.pdf#zoom=100

RECHARGE Frequently Asked Questions: http://busfin.colostate.edu/Forms/CampusSvcs/21And22/FAQs_for_Recharge_Accounts.pdf