204 Internal Reimbursements
Fiscal Operations Manual
Section 200: Revenue (Internal)
204-01 Departmental Photocopying
If a unit uses an auditron, logbook, or other device for monitoring the number of copies made by various entities within the unit, they may charge out the cost to each user. The number of copies billed out must be auditable. No less than once per month, a journal voucher should be prepared to credit 79107 Duplicating and Copying Reimbursement and debit 24602 Duplicating and Photocopying. The fee charged must be consistent and the same for all users. The fee should be based on the total cost of producing the copies. This includes the rental or maintenance agreement cost of the equipment, the paper, and the supplies used in the copying process.
The Oregon Administrative Rules applicable to higher education grant each institution the authority to establish fees and charges for certain services and materials provided by the institution (OAR 580-040-0010). The OAR allows fees and charges to be established at levels that assure recovery of the cost of providing the service and materials. The University’s internal fee book is the source of fees charged to departments within the University. See the Internal Sales Reimbursements definition for the appropriate account code to use for these internal transactions.