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Service Center: Difference between revisions
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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 | * '''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 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 | * [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] | ||