Items and Activities Covered by Overhead and Allocation of Overhead
Items and Activities Covered by Overhead and Allocation of Overhead
Effective as of: 07.10.2024
American University of Armenia

Policy for Publication

Policy Number: FINA20060007


A. Overhead to the AUA Central Administration:

  • administrative salaries to the AUA central administration (costs incurred for supervision and monitoring, contract negotiation and reviews, etc.);
  • accounting services;
  • legal consulting and audit related expenses;
  • computer services (internet, technical support, etc.);
  • library resources;
  • security services, repair and maintenance, preservation and protection of the institution's physical plant;
  • cleaning services;
  • services provided by the purchasing agent and costs incurred in the acquisition process (excludes the costs of the items purchased);
  • utilities (electricity, heating, etc.);
  • depreciation of fixed assets provided by the AUA;
  • office space (includes the space specifically assigned for the research centers’ use, excludes the rental of the auditorium or conference rooms either at AUA main building or at AUA Center);
  • basic phone line charges.
B. Overhead to the Research Center:
  • administrative salaries to the research center administration (proposal and report preparation, contract negotiation and acquisitions, supervision and monitoring by the center director and center faculty/staff, secretarial support, preparation of documents – contracts, invoices, etc. – in Armenian for use by finance office/auditors);
  • equipment purchases for the research center’s general use (provided there is enough overhead revenue generated by the center to cover the purchases);
  • costs related to incidental transportation;
  • charges for communication within the city of Yerevan as well as intercity, international and mobile phone calls that cannot be allocated to a specific project and are incurred as a part of general administrative costs of the research center;
  • allowance for funds to support the fixed costs (such as permanent staff salary) of the research center in case of no project activity;
  • library/reference/research materials/software needed to support center activities (generally made available to library);
  • copying for administrative purposes (non-project specific, e.g. copies required by finance office);
  • office supplies and materials in support of basic center operation (for non-project specific use); incidental copying related to proposal preparation.