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Service Center: Difference between revisions
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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 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''' == | |||
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] | ||