To provide a framework for the fiscal operations of the University service centers and recharge operations that will ensure compliance with the relevant accounting, governmental, and University regulations.
Refer to BPM E-1-3 for general Fiscal Roles and Responsibilities and BPM E-1-4 Internal Controls.
Any delegation of authority should be made in writing pursuant to University policies and procedures. Refer to AR 8:3 Contract & Financial Transaction Approval Authority (Delegation).
Service centers are departments/units that provide necessary goods/services to other University departments for a fee. Service centers may recover their cost of operations by recharging users for actual goods and services provided, through predetermined billing rates established in accordance with this policy. The rates are calculated so that service centers recover no more than the actual cost of the goods or services provided and operate on a break-even basis over time. Internal University customers provide the primary revenue source for a service center.
Operating units that only charge external customers should reference BPM E-6-2 Revenue Producing Activities.