The General University Service Fee (GUSF) is assessed on all funds generated through the use of university faculty or staff time or use of university facilities as outlined in the Disclosure of All Funds Policy. GUSF is a flat rate fee charged on external revenue deposited into Income Fund Reimbursable (IFR), State University Tuition Reimbursable Accounts (SUTRA), University at Buffalo Foundation (UBF), Research Foundation (RF), and Campus Dining and Shops (CDS) accounts. Transfers of revenue between funding sources are not assessed GUSF.

The policy was updated to specify that GUSF is not assessed on external revenue when the university:

• Acts as a pass through
• Receives proceeds resulting from an insurance claim

This policy applies to external revenue deposited to IFR, SUTRA, UBF, RF, and CDS accounts.

For guidance and questions related to this policy, contact Carrie Hutchins at 716-645-2640 or chutchin@buffalo.edu.