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Service Center: Difference between revisions
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== Responsibilities == | == Responsibilities == | ||
Office of Costing & Analysis (OCA) | [https://info.unmc.edu/management/finance/fincompliance/ '''Office of Costing & Analysis'''] (OCA) | ||
* OCA shall review all rates submitted by service centers for compliance. | * OCA shall review all rates submitted by service centers for compliance. | ||
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* OCA must approve the use of depreciation in rate calculations and billing rates. (This is not a common situation.) | * OCA must approve the use of depreciation in rate calculations and billing rates. (This is not a common situation.) | ||
Service Centers | '''Service Centers''' | ||
* Service centers shall submit rate setting documentation to OCA when: | |||
** A service center is initially established. | |||
** A service center with internal charges to Federal Projects over $25,000 within a fiscal year that modifies any rates. | |||
* Service centers is responsible to follow all applicable guidelines contained in this policy and regulations and maintain day-to-day operations. The day-to-day operation include, but are not limited to: | |||
** Tracking operating expenses and documenting all service center usage by individual customer | |||
** Generating invoices and monitoring billing/receivables | |||
** Publishing approved billing rates on departmental website | |||
** Updating space and equipment inventories annually, at minimum | |||
** Retaining supporting documentation related to billing rate calculations, invoices for each customer, the billing rate charged, and billing rate approvals | |||
** Providing documentation requested by OCA for internal review | |||
* Service centers shall set rates at least once during a two-year rolling period. OCA recommends service centers review their rates every fiscal year by monitoring financial activities throughout the year and perform year-end review of fund balance to ensure breakeven operation or to evaluate the need to change rates. | |||
'''Campus Departments''' | |||
* Departmental Administration (including Departmental Administrators, Chairs, Core Lab Directors) with financial and administrative oversight of a service center will follow applicable guidelines contained in this policy and the related procedure. | |||
* Departments shall cover all planned deficits, as well as capital outlays and any expenses (e.g. Institutional F&A expenses) that are not allowed to be recovered through service rates. | |||
=== '''Special Consideration for External Customers- Unrelated Business Income Tax''' === | |||
Charges to external users may be subject to Unrelated Business Income Tax (UBIT). UBIT determination and calculation may require documentation from the departments that are providing services to external users. Cost objectives generating UBIT liability may be required to contribute to UBIT payments. | Charges to external users may be subject to Unrelated Business Income Tax (UBIT). UBIT determination and calculation may require documentation from the departments that are providing services to external users. Cost objectives generating UBIT liability may be required to contribute to UBIT payments. | ||
'''Additional Information''' | === '''Additional Information''' === | ||
* [mailto:myu@unmc.edu Manager, Office of Costing & Analysis] | |||
* Manager, Office of Costing | * [http://info.unmc.edu/management/finance/fincompliance/index.html Office of Costing & Analysis] | ||
* Office of Costing & Analysis | * [https://info.unmc.edu/management/finance/fincompliance/servicecenterprocedure_2024.pdf Service Center Rate Setting Procedure] | ||
* Service Center Rate Setting Procedure | * [https://info.unmc.edu/management/finance/fincompliance/core_lab_rate_congifuration_example2023.xlsx Rate Setting - Sample Worksheet] | ||
* Rate Setting - Sample Worksheet | * [https://www.ecfr.gov/cgi-bin/text-idx?SID=0d3801e083204d6d1c56e6b465e95e09&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1413 Uniform Guidance - 2 CFR 200] | ||
* Uniform Guidance - 2 CFR 200 | * [http://grants.nih.gov/grants/policy/air/rate_setting_manual_2000.pdf National Institute of Health's Cost Analysis and Rate Setting Manual for Animal Research Facilities] | ||
* National Institute of Health's Cost Analysis and Rate | * [https://wiki.unmc.edu/index.php/General_Accounting General Accounting Policy, UNMC Policy No. 3000] | ||
* [ | * [https://info.unmc.edu/management/finance/general-accounting/information-manual/index.html Accounting Information Manual] | ||
* Accounting Information Manual | * [https://wiki.unmc.edu/index.php/Sponsored_Programs_Costing Sponsored Programs Costing Policy, UNMC Policy No. 6100] | ||
* [ | * [https://info.unmc.edu/management/finance/general-accounting/general-ledger.htmlGeneral Ledger Account Listings General Ledger Account Listings] | ||
* General Ledger Account Listings | * [https://grants.nih.gov/grants/guide/notice-files/NOT-OD-13-053.html NIH FAQs to Explain Costing Issues for Core Facilities] | ||
This page maintained by [mailto:mhurlocker@unmc.edu mh]. | This page maintained by [mailto:mhurlocker@unmc.edu mh]. | ||