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[[Sponsored Programs]] | [[Direct Cost]] | [[Facilities & Administrative Cost]] | [[Institutional Base Salary]] | [[Unallowable Cost Policy]] | [[Sponsored Project Cost Share]] | [[Effort Certification]] | [[Cost Transfer]] | [[Service Center]] | [[Subrecipient Policy]] | [[Sponsored Programs]] | [[Direct Cost]] | [[Facilities & Administrative Cost]] | [[Institutional Base Salary]] | [[Unallowable Cost Policy]] | [[Sponsored Project Cost Share]] | [[Effort Certification]] | [[Cost Transfer]] | [[Service Center]] | [[Subrecipient Policy]] | ||
<br /><br /> | <br /><br /> | ||
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: '''04/08/10'''<br /> | ||
Reviewed Date: '''04/08/10'''<br /> | Reviewed Date: '''04/08/10'''<br /> | ||
<br /> | <br /> | ||
Service Center Policy | <big>'''Service Center Policy'''</big> | ||
== Basis and Purpose of the Policy == | == Basis and Purpose of the Policy == | ||
The University at Nebraska Medical Center's (UNMC) policy for the financial management of service centers has been established to provide consistent operational practices among the various service center units and to ensure compliance with federal government regulations. This is important because UNMC conducts sponsored programs under federal government grants and contracts. Service center activities result in direct and indirect charges to sponsored grants and contracts. Therefore, Service Center policies and practices must reflect government regulatory costing principles such as those contained in the [http://http://www.whitehouse.gov/omb/circulars_a021_2004/ Office of Management Budget (OMB) Circular A-21], "Cost Principles for Educational Institutions," and those required by the [http://www.whitehouse.gov/omb/procurement_casb/ Cost Accounting Standards Board]. As a major research university, UNMC cost accounting must be consistent for all operations. | The University at Nebraska Medical Center's (UNMC) policy for the financial management of service centers has been established to provide consistent operational practices among the various service center units and to ensure compliance with federal government regulations. This is important because UNMC conducts sponsored programs under federal government grants and contracts. Service center activities result in direct and indirect charges to sponsored grants and contracts. Therefore, Service Center policies and practices must reflect government regulatory costing principles such as those contained in the [http://http://www.whitehouse.gov/omb/circulars_a021_2004/ Office of Management Budget (OMB) Circular A-21], "Cost Principles for Educational Institutions," and those required by the [http://www.whitehouse.gov/omb/procurement_casb/ Cost Accounting Standards Board]. As a major research university, UNMC cost accounting must be consistent for all operations. | ||
== Definitions == | == Definitions == | ||
===Types of Auxiliaries at UNMC=== | ===Types of Auxiliaries at UNMC=== | ||
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*[http://sapphire.nebraska.edu/content/glaccountlistlinks/reference%20materials_doc/html/index.htm General Ledger Account Listings] | *[http://sapphire.nebraska.edu/content/glaccountlistlinks/reference%20materials_doc/html/index.htm General Ledger Account Listings] | ||
*[http://info.unmc.edu/dept/fincompliance/index.cfm?L1_ID=2&CONREF=24 Rate Setting Procedure]<br /> | *[http://info.unmc.edu/dept/fincompliance/index.cfm?L1_ID=2&CONREF=24 Rate Setting Procedure]<br /> | ||
This page maintained by [mailto:dpanowic@unmc.edu dkp]. | This page maintained by [mailto:dpanowic@unmc.edu dkp]. |