Service/Recharge Center Training July 10, 2007 Office of Grants and Contracts Accounting Gwendolyn S. Green, Grant Administrator.

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Presentation transcript:

Service/Recharge Center Training July 10, 2007 Office of Grants and Contracts Accounting Gwendolyn S. Green, Grant Administrator

Service/Recharge Center Training Why We Develop Service/Recharge Center Rates Definition of Recharge and Service Centers Types of Service Centers Types of Customers Rate Proposal Development Service Centers Summary Reference Material

Why We Develop Service/Recharge Center Rates OMB Circular A-21, Section J47 mandates that –Services be charged on the basis of scheduled rates –Rates be designed to recover only the aggregate costs –Federally-supported projects not be charged at greater than costs To ensure that we are adhering to our Cost Accounting Standards (CAS), DS2

Definition: Recharge and Service Centers Recharge Center: Reallocation of charges internally –University-wide –Departmental Service Centers includes Specialized Service Facilities and Recharge Centers –Specialized Service Facilities (SSF): Departments or functional units which perform specific, technical or administrative services –Benefit other University units and external users

Types of Service Centers Minor Service Centers: $99K in annual operating expenses Major Service Centers:<$100K in annual operating expenses or <$75K in annual direct charges to federal grants & contracts Specialized Service Centers:<$1M in annual operating expenses & involves the use of highly complex or specialized facilities Auxiliary Service: Not a Service Center

Types of Customers Internal External Subsidized

Rate Proposal Development inance/gca/forms/samples/svcctrsample. xls

Service Centers Summary: Items to Remember Service center rates to be charged to federal programs must be developed in compliance with A-21. Must represent actual cost. If a federal subsidy is received for a specific service center, costs must be reduced accordingly when developing federal rate. The reduced billing rate must be applied to all federal programs, not just those relating to granting agency. Different rates may be developed for federal programs and non-federal programs. The federal rate will normally be the lower rate. If some users are billed using a lower rate than the federal rate, must impute the revenue. Government should not share in loss due to reduced or non-billing of rates.

Service/Recharge Center Training The government will normally allow a 60 day operating reserve. Only equipment depreciation is used in the rate calculation; not the actual cost of the equipment. Equipment should be flagged in the asset management system to assure depreciation expense is not duplicated. Equipment depreciation recovered via the billing rate can be set aside into a reserve for future equipment purchases. Non-federal billing rates can include cost for an equipment replacement reserve. Under/over recovery should be recognized in future billing rates; however, not the losses. Submit billing rates proposal as required by the federal government and CAS DS-2.

Reference Materials Forms: ance/gca/forms/serv_ctr_rate_calc.xls ance/gca/forms/serv_ctr_rate_calc.xls Policies and Procedures: Policy # (Page 3) Disclosure Statement: ance/gca/training/cas.htm ance/gca/training/cas.htm