Service Center: Difference between revisions

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In some instances, the University, or a school or department, may elect to subsidize the operations of a service center, either by charging billing rates that are intended to be lower than costs or by not making adjustments to future rates for a service center's deficits. Service center deficits caused by intentional subsidies cannot be carried forward as adjustments to future billing rates. Since subsidies can result in a loss of funds to the University, they should be provided only when there is a sound programmatic reason.
In some instances, the University, or a school or department, may elect to subsidize the operations of a service center, either by charging billing rates that are intended to be lower than costs or by not making adjustments to future rates for a service center's deficits. Service center deficits caused by intentional subsidies cannot be carried forward as adjustments to future billing rates. Since subsidies can result in a loss of funds to the University, they should be provided only when there is a sound programmatic reason.
==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 [https://info.unmc.edu/management/finance/fincompliance Financial Compliance and Cost Analysis].
*[http://www.whitehouse.gov/omb/circulars_a021_2004/ OMB Circular A-21]
*OMB Circular A-21
*[http://www.whitehouse.gov/omb/procurement_casb/ Cost Accounting Standards Board]
*Cost Accounting Standards Board
*[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]
*[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]
*[[General Accounting|General Accounting Policy, UNMC Policy No. 3000]]  
*[[General Accounting|General Accounting Policy, UNMC Policy No. 3000]]  
*[http://info.unmc.edu/dept/accounting/index.cfm?CONREF=5 Accounting Information Manual]  
*[https://info.unmc.edu/management/finance/general-accounting/information-manual/index.html Accounting Information Manual]  
*[[Unallowable Cost Policy|Unallowable Costs Policy, UNMC Policy No. 6103]]  
*[[Unallowable Cost Policy|Unallowable Costs Policy, UNMC Policy No. 6103]]  
*[http://www.whitehouse.gov/omb/circulars/a133_compliance_supplement_2011 A-133 Compliance Supplement]
*A-133 Compliance Supplement
*[http://info.unmc.edu/dept/accounting/index.cfm?L1_ID=7&CONREF=15 General Ledger Account Listings]
*[https://info.unmc.edu/management/finance/general-accounting/general-ledger.html General Ledger Account Listings]
*[http://info.unmc.edu/fincompliance/core_lab_rate_congifuration_example.xls Rate Setting Procedure]
*[https://info.unmc.edu/management/finance/fincompliance/core_lab_rate_congifuration_example.xls Rate Setting Procedure]
*[http://grants.nih.gov/grants/guide/notice-files/NOT-OD-13-053.html NIH FAQs to Explain Costing Issues for Core Facilities ]<br />
*[http://grants.nih.gov/grants/guide/notice-files/NOT-OD-13-053.html NIH FAQs to Explain Costing Issues for Core Facilities ]<br />


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This page maintained by [mailto:dpanowic@unmc.edu dkp].

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