Accounting & Financial Reporting

CGA- Common Good Assessment


In January 2016, the Common Good Assessment (CGA) was implemented. It’s goal was to improve efficiency by eliminating recharge for certain goods and services and recovering cost through an assessment similar to the approach used for GAEL (General, Automobile, and Employment Practices Liability). Services that are essential and routinely consumed in the regular course of unit operations and which have little risk of over consumption were evaluated and Phase 1 of the assessment was put in place.


Why Did It Change?

At the end of fiscal year 2015-16, a workgroup was convened to evaluate the CGA. In order to solve various issues that arose in the initial implementation, recommendations were made to address department concerns. These recommendations have resulted in both included CGA services and recovery methodology changes.


What's Changed?

Beginning July 1st, 2017, the Common Good Assessment will no longer be a payroll/income assessment and instead become an annual bill distributed at the Dean/Vice Chancellor level, similar to the OP Tax. Each unit will then have the discretion to determine which account(s) are billed. This bill is calculated based on historic usage and a unit’s annual expenditure relative to the campus. Detail methodology can be found on the Budget & Institutional Analysis (BIA) Common Good Assessment website. Other changes include the removal of services covered by the CGA, and the use of a communications resource object code for the voice and data components.

Summary of Changes

  • Billing Methodology - From a payroll/income assessment to an annual bill.
  • Services Removed - CES Room Reservation, Food Safety Inspections, Minor Capital Overhead, Building Maintenance Small Project Overhead, and Custodial Overhead.
  • Object Code - 72CG will house both Voice and Data Services and Other Service expenses.


What Services Are Assessed?

A full list of services covered by the Common Good Assessment is available on the BIA Service Partnership Agreements page. We recommend you bookmark this web page for the “specifics” on which services are assessed/not assessed.  The BIA Common Good Assessment page has additional information, a FAQ, and detail regarding current/past services and rates.


How Does It Appear in DS?

BIA will bill units annually at the Dean/Vice Chancellor level; each unit will then have the discretion to determine which account(s) are billed. It will appear on the FIS DS transaction reports with object code 72CG.



  • Budget & Institutional Analysis ( is the contact for general questions on this initiative. 
  • If you have questions on the service levels for the services included in the assessment, contact the Administrative Reorganization and Transformation unit:
  • Other questions can be directed to the FIS Help Desk at


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