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<big>'''Service Center Policy'''</big> | <big>'''Service Center Policy'''</big> | ||
== Basis and Purpose of the Policy == | == Basis and Purpose of the Policy == | ||
The University at Nebraska Medical Center's (UNMC) policy for the financial management of service centers has been established to provide consistent operational practices among the various service center units and to ensure compliance with federal government regulations. This is important because UNMC conducts sponsored programs under federal government grants and contracts. Service center activities result in direct and indirect charges to sponsored grants and contracts. Therefore, Service Center policies and practices must reflect government regulatory costing principles such as those contained in the [ | The University at Nebraska Medical Center's (UNMC) policy for the financial management of service centers has been established to provide consistent operational practices among the various service center units and to ensure compliance with federal government regulations. This is important because UNMC conducts sponsored programs under federal government grants and contracts. Service center activities result in direct and indirect charges to sponsored grants and contracts. Therefore, Service Center policies and practices must reflect government regulatory costing principles such as those contained in the [http://www.whitehouse.gov/omb/circulars_a021_2004/ Office of Management Budget (OMB) Circular A-21], "Cost Principles for Educational Institutions," and those required by the [http://www.whitehouse.gov/omb/procurement_casb/ Cost Accounting Standards Board]. As a major research university, UNMC cost accounting must be consistent for all operations. | ||
== Definitions == | == Definitions == | ||
===Types of Auxiliaries at UNMC=== | ===Types of Auxiliaries at UNMC=== | ||
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==Additional Information== | ==Additional Information== | ||
*Any questions about this policy should be referred to [http://info.unmc.edu/dept/fincompliance/ Financial Compliance and Cost Analysis]. | *Any questions about this policy should be referred to [http://info.unmc.edu/dept/fincompliance/ Financial Compliance and Cost Analysis]. | ||
*[http://www.whitehouse.gov/omb/ | *[http://www.whitehouse.gov/omb/circulars_a021_2004/ OMB Circular A-21] | ||
*[http://www.whitehouse.gov/omb/procurement_casb/ Cost Accounting Standards Board] | *[http://www.whitehouse.gov/omb/procurement_casb/ Cost Accounting Standards Board] | ||
*[http://www.ncrr.nih.gov/publications/comparative_medicine/CARS.pdf National Institute of Health's Cost Analysis and Rate Setting Manual for Animal Research Facilities] | *[http://www.ncrr.nih.gov/publications/comparative_medicine/CARS.pdf National Institute of Health's Cost Analysis and Rate Setting Manual for Animal Research Facilities] | ||