Service Center - Revision history

Mhurlocker: /* Additional Information */

2024-09-20T20:47:25Z

Additional Information

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	* [https://info.unmc.edu/management/finance/general-accounting/information-manual/index.html Accounting Information Manual]		* [https://info.unmc.edu/management/finance/general-accounting/information-manual/index.html Accounting Information Manual]
	* [https://wiki.unmc.edu/index.php/Sponsored_Programs_Costing Sponsored Programs Costing Policy, UNMC Policy No. 6100]		* [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]		* [https://info.unmc.edu/management/finance/general-accounting/general-ledger.html 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]		* [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].

Mhurlocker: /* Policy */

2024-09-20T20:43:16Z

Policy

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	* Billings must be based on actual use. Prepayments are not allowed. Billing must not occur until the service has been rendered. The service center must retain documentation supporting the charges, including documentation of the expenses and usage. All billings should be processed on a timely basis (usually monthly). Documentation should be retained by the service center to answer any user inquiries or in case of an audit.		* Billings must be based on actual use. Prepayments are not allowed. Billing must not occur until the service has been rendered. The service center must retain documentation supporting the charges, including documentation of the expenses and usage. All billings should be processed on a timely basis (usually monthly). Documentation should be retained by the service center to answer any user inquiries or in case of an audit.
	* Services and pricing will be published on a departmental website. Price discrimination is not allowed for internal users.		* Services and pricing will be published on a departmental website. Price discrimination is not allowed for internal users.
	* '''Rate Setting and the Service Center Procedure''' – contains additional information and detailed instructions on how to develop service center rates and other operational requirements of Service Centers.		* '''[https://info.unmc.edu/management/finance/fincompliance/servicecenterprocedure_2024.pdf Rate Setting and the Service Center Procedure]''' – contains additional information and detailed instructions on how to develop service center rates and other operational requirements of Service Centers.

	== '''Responsibilities''' ==		== '''Responsibilities''' ==

Mhurlocker at 15:35, September 18, 2024

2024-09-18T15:35:33Z

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	Effective Date: '''06/27/02'''<br />		Effective Date: '''06/27/02'''<br />
	Revised Date: '''09/17/24'''<br />		Revised Date: '''09/17/24'''<br />
	Reviewed Date: <br />		Reviewed Date: '''09/17/24'''<br />
	<br />		<br />
	<big>'''Service Center Policy'''</big>		<big>'''Service Center Policy'''</big>

Mhurlocker: /* Definitions */

2024-09-18T15:19:42Z

Definitions

Mhurlocker at 21:02, September 17, 2024

2024-09-17T21:02:27Z

← Older revision		Revision as of 16:02, September 17, 2024
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	Policy No.: '''6107'''<br />		Policy No.: '''6107'''<br />
	Effective Date: '''06/27/02'''<br />		Effective Date: '''06/27/02'''<br />
	Revised Date: '''04/08/10'''<br />		Revised Date: '''09/17/24'''<br />
	Reviewed Date: ~~'''01/17/13'''~~<br />		Reviewed Date: <br />
	<br />		<br />
	<big>'''Service Center Policy'''</big>		<big>'''Service Center Policy'''</big>

Mhurlocker: /* Responsibilities */

2024-09-17T21:00:39Z

Responsibilities

← Older revision		Revision as of 16:00, September 17, 2024
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	<br />		<br />
	<big>'''Service Center Policy'''</big>		<big>'''Service Center Policy'''</big>
	== Basis and Purpose of the Policy ==		== '''Basis and Purpose of the Policy''' ==
	The University of Nebraska Medical Center's (UNMC) policy for the financial management of service centers was established to provide consistent operational practices among the various service center units and to ensure compliance with federal government regulations.		The University of Nebraska Medical Center's (UNMC) policy for the financial management of service centers was established to provide consistent operational practices among the various service center units and to ensure compliance with federal government regulations.

	Service center activities result in direct charges to sponsored grants and contracts. The federal costing principles applicable to service center activities are contained in the Office of Management and Budget’s (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards or Uniform Guidance - 2 CFR Part 200, and the Uniform Guidance Compliance Supplement under Cost Principles for Institutions of Higher Education Allowable Costs – Special Requirements – Internal Service, Central Service, Pension, or Similar Activities or Funds.		Service center activities result in direct charges to sponsored grants and contracts. The federal costing principles applicable to service center activities are contained in the Office of Management and Budget’s (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards or Uniform Guidance - 2 CFR Part 200, and the Uniform Guidance Compliance Supplement under Cost Principles for Institutions of Higher Education Allowable Costs – Special Requirements – Internal Service, Central Service, Pension, or Similar Activities or Funds.

	== Definitions ==		== '''Definitions''' ==

	* '''Service Centers''' - Service centers are cost objectives that regularly provide goods or services to other UNMC departments for a calculated fee. The most common type of service center is a Core Facility. Service centers that charge federally sponsored cost objectives are subject to this policy.		* '''Service Centers''' - Service centers are cost objectives that regularly provide goods or services to other UNMC departments for a calculated fee. The most common type of service center is a Core Facility. Service centers that charge federally sponsored cost objectives are subject to this policy.
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	* '''Break-even Concept''' - A billing rate development model where revenues are set to equal expenses over a period, usually one year.		* '''Break-even Concept''' - A billing rate development model where revenues are set to equal expenses over a period, usually one year.

	== Policy ==		== '''Policy''' ==
	Service centers, as defined by this policy, must follow both [[Sponsored Programs Costing\|UNMC Policy 6100 - Sponsored Programs Costing]], as well as the additional requirements specific to Service Centers listed below.		Service centers, as defined by this policy, must follow both [[Sponsored Programs Costing\|UNMC Policy 6100 - Sponsored Programs Costing]], as well as the additional requirements specific to Service Centers listed below.

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	* '''Rate Setting and the Service Center Procedure''' – contains additional information and detailed instructions on how to develop service center rates and other operational requirements of Service Centers.		* '''Rate Setting and the Service Center Procedure''' – contains additional information and detailed instructions on how to develop service center rates and other operational requirements of Service Centers.

	== Responsibilities ==		== '''Responsibilities''' ==
	[https://info.unmc.edu/management/finance/fincompliance/ '''Office of Costing & Analysis'''] (OCA)		[https://info.unmc.edu/management/finance/fincompliance/ '''Office of Costing & Analysis'''] (OCA)

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	* 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.		* 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.		* 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'''~~

			== '''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]		* [mailto:myu@unmc.edu Manager, Office of Costing & Analysis]
	* [http://info.unmc.edu/management/finance/fincompliance/index.html Office of Costing & Analysis]		* [http://info.unmc.edu/management/finance/fincompliance/index.html Office of Costing & Analysis]

Mhurlocker: /* Special Consideration for External Customers- Unrelated Business Income Tax */

2024-09-17T20:58:08Z

Special Consideration for External Customers- Unrelated Business Income Tax

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	* 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.		* 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.		* 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'''

	~~=== '''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]		* [mailto:myu@unmc.edu Manager, Office of Costing & Analysis]
	* [http://info.unmc.edu/management/finance/fincompliance/index.html Office of Costing & Analysis]		* [http://info.unmc.edu/management/finance/fincompliance/index.html Office of Costing & Analysis]

Mhurlocker: /* Responsibilities */

2024-09-17T20:55:32Z

Responsibilities

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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:		* 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.

	~~o A service center is initially established.~~		'''Campus Departments'''

	~~o A service center with internal charges to Federal Projects over $25,000 within a fiscal year that modifies any rates.~~		* 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.
	· 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:

	~~o Tracking operating expenses and documenting all service center usage by individual customer~~

	~~o Generating invoices and monitoring billing/receivables~~

	~~o Publishing approved billing rates on departmental website~~

	~~o Updating space and equipment inventories annually, at minimum~~

	~~o Retaining supporting documentation related to billing rate calculations, invoices for each customer, the billing rate charged, and billing rate approvals~~

	~~o 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'''~~

			=== '''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 & Analysis		* [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 Setting Manual for Animal Research Facilities		* [https://wiki.unmc.edu/index.php/General_Accounting General Accounting Policy, UNMC Policy No. 3000]
	* [~~[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]
	* [~~[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]

	== 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].

Mhurlocker: /* Basis and Purpose of the Policy */

2024-09-17T20:37:59Z

Basis and Purpose of the Policy

Show changes

Mhurlocker: /* Additional Information */

2024-08-19T19:39:47Z

Additional Information

← Older revision		Revision as of 14:39, August 19, 2024
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	*[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 />

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

← Older revision		Revision as of 10:19, September 18, 2024
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	* '''Revolving Center''' - A cost objective that is used to house purchases or transactions that will later be allocated without additional mark-up or added costs. Oftentimes, revolving centers are used to obtain bulk pricing or discounted supplies. These may be described as a clearing account which can be used for tracking purposes or will be billed to an affiliate organization. Revolving Centers are not subject to this policy.		* '''Revolving Center''' - A cost objective that is used to house purchases or transactions that will later be allocated without additional mark-up or added costs. Oftentimes, revolving centers are used to obtain bulk pricing or discounted supplies. These may be described as a clearing account which can be used for tracking purposes or will be billed to an affiliate organization. Revolving Centers are not subject to this policy.
	* '''Student Fees''' - Student lab fees collected for lab supplies, technology, etc. Student fees are not subject to this policy.		* '''Student Fees''' - Student lab fees collected for lab supplies, technology, etc. Student fees are not subject to this policy.
	* '''Self-Funded ~~Activities–~~'''A cost objective that derives funding from charging other sales/contract activities not defined above. Other self-funded activities do not anticipate charging and shall not charge UNMC federally sponsored projects. Other self-funded activities typically will not be subject to this policy so long as they do not charge federally sponsored cost objectives. Examples of self-funded centers would be continuing education programs, or other centers that provide contracted services with various community organizations or external customers.		* '''Self-Funded Activities''' - A cost objective that derives funding from charging other sales/contract activities not defined above. Other self-funded activities do not anticipate charging and shall not charge UNMC federally sponsored projects. Other self-funded activities typically will not be subject to this policy so long as they do not charge federally sponsored cost objectives. Examples of self-funded centers would be continuing education programs, or other centers that provide contracted services with various community organizations or external customers.
	* '''Internal''' '''Customers'''- All University of Nebraska departments are considered internal users. This is true regardless of funding source.		* '''Internal''' '''Customers''' - All University of Nebraska departments are considered internal users. This is true regardless of funding source.
	* '''External''' '''Customers'''- External users include non-profit entities, for-profit entities, the public, students, and any members of faculty or staff acting in a personal capacity.		* '''External''' '''Customers''' - External users include non-profit entities, for-profit entities, the public, students, and any members of faculty or staff acting in a personal capacity.
	* '''Billing Unit''' - The unit of service provided by a service center. Examples of billing units include hours of service, animal care days, tests performed, machine time used, etc.		* '''Billing Unit''' - The unit of service provided by a service center. Examples of billing units include hours of service, animal care days, tests performed, machine time used, etc.
	* '''Break-even Concept''' - A billing rate development model where revenues are set to equal expenses over a period, usually one year.		* '''Break-even Concept''' - A billing rate development model where revenues are set to equal expenses over a period, usually one year.
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	[https://info.unmc.edu/management/finance/fincompliance/ '''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.
	* OCA shall monitor all service centers with internal charges to Federal Projects in excess of $25,000 within a fiscal year.		* OCA shall monitor all service centers with internal charges to Federal Projects in excess of $25,000 within a fiscal year.
	* Service centers may request assistance from OCA when determining service center rates.		* Service centers may request assistance from OCA when determining service center rates.
	* 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.)
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	* [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]		* [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]
	* [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]
	* [https://wiki.unmc.edu/index.php/General_Accounting General Accounting Policy, UNMC Policy No. 3000]		* [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]		* [https://info.unmc.edu/management/finance/general-accounting/information-manual/index.html Accounting Information Manual]
	* [https://wiki.unmc.edu/index.php/Sponsored_Programs_Costing Sponsored Programs Costing Policy, UNMC Policy No. 6100]		* [https://wiki.unmc.edu/index.php/Sponsored_Programs_Costing Sponsored Programs Costing Policy, UNMC Policy No. 6100]