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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>
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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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* 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''' ==
[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]
* [https://info.unmc.edu/management/finance/general-accounting/general-ledger.htmlGeneral&#x20;Ledger&#x20;Account&#x20;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].
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