2,654
edits
Service Center: Difference between revisions
Jump to navigation
Jump to search
m
no edit summary
mNo edit summary |
|||
| (5 intermediate revisions by 2 users not shown) | |||
| Line 20: | Line 20: | ||
<td style="padding:0.5em; background-color:#e5e5e5; font-size:90%; line-height:0.95em; border:1px solid #A3B1BF; border-bottom:solid 2px #A3B1BF" | <td style="padding:0.5em; background-color:#e5e5e5; font-size:90%; line-height:0.95em; border:1px solid #A3B1BF; border-bottom:solid 2px #A3B1BF" | ||
width="20">[[Intellectual Property]]</td> | width="20">[[Intellectual Property]]</td> | ||
<td style="border-bottom:2px solid #A3B1BF" width="3"> </td> | |||
<td style="padding:0.5em; background-color:#e5e5e5; font-size:90%; line-height:0.95em; border:1px solid #A3B1BF; border-bottom:solid 2px #A3B1BF" | |||
width="20">[[Faculty]]</td> | |||
</tr> | </tr> | ||
</table> | </table> | ||
<br /> | <br /> | ||
[[Sponsored Programs]] | [[ | [[Sponsored Programs]] | [[Sponsored Programs Costing]] | [[Facilities and Administrative Cost]] | [[Institutional Base Salary]] | [[Unallowable Cost Policy]] | [[Sponsored Project Cost Share]] | [[Effort Certification]] | [[Cost Transfer]] | [[Service Center]] | [[Subrecipient Policy]] | [[On-Campus and Off-Campus Indirect Cost Rates on Federally Sponsored Projects]] | ||
<br /><br /> | <br /><br /> | ||
Policy No.: '''6107'''<br /> | Policy No.: '''6107'''<br /> | ||
| Line 60: | Line 63: | ||
===Billing Rate=== | ===Billing Rate=== | ||
The amount charged to a user for a unit of service. Billing rates are usually computed by dividing the total annual costs of a service by the total number of billing units expected to be provided to users of the service for the year. (See [ | The amount charged to a user for a unit of service. Billing rates are usually computed by dividing the total annual costs of a service by the total number of billing units expected to be provided to users of the service for the year. (See [https://info.unmc.edu/management/finance/fincompliance/core_lab_rate_congifuration_example.xls Rate Setting Procedure] for further explanation). | ||
*'''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 rate development theory where revenues offset expenses over a reasonable period of time. | *'''Break-even Concept''' - A rate development theory where revenues offset expenses over a reasonable period of time. | ||
| Line 66: | Line 69: | ||
*'''Allowable Surplus''' - A surplus (including both the annual surplus and the carry forward surplus/deficit from prior years) equal to or less than 60 days worth of operating expenditures for a fiscal year. | *'''Allowable Surplus''' - A surplus (including both the annual surplus and the carry forward surplus/deficit from prior years) equal to or less than 60 days worth of operating expenditures for a fiscal year. | ||
*'''Deficit''' - The amount that the costs of providing services exceeds the revenue generated by the service center during a fiscal year. | *'''Deficit''' - The amount that the costs of providing services exceeds the revenue generated by the service center during a fiscal year. | ||
== Policy == | == Policy == | ||
Service centers can result in charges, directly or indirectly, to sponsored programs at UNMC. As a recipient of federal grants and contracts, UNMC must comply with cost principles and cost accounting standards promulgated by the federal government. | Service centers can result in charges, directly or indirectly, to sponsored programs at UNMC. As a recipient of federal grants and contracts, UNMC must comply with cost principles and cost accounting standards promulgated by the federal government. | ||
| Line 113: | Line 117: | ||
In some instances, the University, or a school or department, may elect to subsidize the operations of a service center, either by charging billing rates that are intended to be lower than costs or by not making adjustments to future rates for a service center's deficits. Service center deficits caused by intentional subsidies cannot be carried forward as adjustments to future billing rates. Since subsidies can result in a loss of funds to the University, they should be provided only when there is a sound programmatic reason. | In some instances, the University, or a school or department, may elect to subsidize the operations of a service center, either by charging billing rates that are intended to be lower than costs or by not making adjustments to future rates for a service center's deficits. Service center deficits caused by intentional subsidies cannot be carried forward as adjustments to future billing rates. Since subsidies can result in a loss of funds to the University, they should be provided only when there is a sound programmatic reason. | ||
==Additional Information== | ==Additional Information== | ||
* | *[mailto:mhrncirik@unmc.edu Senior Manager, Financial Compliance and Cost Analysis] | ||
*[http:// | *[http://info.unmc.edu/management/finance/fincompliance/index.html Financial Compliance and Cost Analysis] | ||
* | *OMB Circular A-21 | ||
*Cost Accounting Standards Board | |||
*[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] | ||
*[[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] | ||
*[[Unallowable Cost Policy|Unallowable Costs Policy, UNMC Policy No. 6103]] | *[[Unallowable Cost Policy|Unallowable Costs Policy, UNMC Policy No. 6103]] | ||
* | *A-133 Compliance Supplement | ||
*[ | *[https://info.unmc.edu/management/finance/general-accounting/general-ledger.html General Ledger Account Listings] | ||
*[ | *[https://info.unmc.edu/management/finance/fincompliance/core_lab_rate_congifuration_example.xls Rate Setting Procedure] | ||
*[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:dpanowic@unmc.edu dkp]. | ||