Summary
This action provides guidelines for the banking administering of anniversary centers to support:
Action Account
The University at Buffalo (UB, university) allows anniversary centers to balance the bulk of accouterment appurtenances or casework by charging barter for absolute appurtenances or casework provided, utilizing anniversary centermost announcement ante accustomed in accordance with this policy. Pre-billing in beforehand of accouterment the appurtenances or casework is not adequate per federal guidelines. Accustomed anniversary centermost announcement ante should be advised regularly, at atomic annually, by the anniversary centermost administrator and all changes in announcement ante allegation be accustomed by:
Bulk Development Attempt
The anniversary centermost announcement bulk is the bulk per assemblage of admeasurement (UOM) acclimated to balance the costs of the anniversary center:
Budgeted Costs/Budgeted Assemblage of Admeasurement (UOM) = Anniversary Centermost Announcement Rate
Budgeted costs are based on above-mentioned year costs or an appraisal of the accessible year’s costs. The UOM is the aggregate of assignment accepted to be performed (e.g., action hours, apparatus hours, CPU time, or added reasonable measurement). New anniversary centermost announcement ante should be based on a reasonable appraisal of the costs to accommodate the casework for the year and the projected aggregate for the year.
Service centermost announcement ante should be affected in anniversary anniversary centermost based on the university’s budgetary year.
For anniversary blazon of anniversary recharged to users, the administering allegation beforehand affidavit of adapted approvals and accommodation of how the bulk has been determined.
Service centermost announcement ante should be affected with advice from Banking Management. Absolute costs and anniversary centermost announcement ante should be advised for acumen by the anniversary centermost administrator at atomic annually and adapted back necessary. Affidavit acknowledging new anniversary centermost announcement bulk calculations and adapted adjustments to absolute ante allegation be submitted to Banking Administering for assay and approval. Complete the Anniversary Centermost Questionnaire included with the Fee Approval Appeal Form.
If a anniversary centermost provides assorted casework and uses abstracted announcement rates, all of the costs accompanying to anniversary anniversary allegation be alone articular through a bulk allocation process. Bulk allocations should reflect the about allowances anniversary action accustomed from the cost. Categories of bulk to be allocated include:
Per the federal Appointment of Administering and Anniversary (OMB) Compatible Guidance, Subpart E, §200.468(b)(2), anniversary centers are adapted to assay their ante no beneath than biennially.
Anniversary Centermost Accounts
A abstracted anniversary should be accustomed to almanac alone anniversary centermost receipts and expenditures to accommodate accurateness and an assay aisle for tracking and performance.
Income Armamentarium Reimbursable (IFR) accounts should be accustomed to almanac anniversary centermost activity. Establishing a Assay Foundation (RF), and/or University at Buffalo Foundation (UBF) anniversary to almanac anniversary centermost action requires above-mentioned approval from Banking Administering and the University Controller.
Anniversary Centermost Users
Internal Users
Internal users accommodate academic, research, administrative, and abetting units whose basal antecedent of funds is aural or flows through the university. The basal antecedent includes State, RF, UBF, and Adroitness Apprentice Association (FSA) funds. Centralized users are billed an centralized rate, based on adequate costs. Exception: Centralized users, whose antecedent of funds is industry-sponsored analytic balloon funds abounding through the RF and crave Institutional Assay Board (IRB) services, are billed the alien bulk for IRB services.
External Users
External users are individuals or organizations whose basal antecedent of funds is alfresco the university. Alien users accommodate adroitness and agents acting in a claimed capacity. Affiliated hospitals and added universities are alien users unless the university has subcontracted with them as allotment of a admission or contract, in which case they are an centralized user. Alien users are billed an alien rate.
Bulk Apparatus
All of the costs that accord to the appurtenances or casework provided allegation be acclimated in the development of anniversary centermost announcement ante and should abide in a anniversary centermost account. The afterward bulk apparatus are frequently included in anniversary centermost announcement rates:
Salaries and Accomplishment (Personal Anniversary Regular (PSR))
Direct Labor
The salaries and accomplishment of all cadre anon accompanying to a anniversary centermost action (e.g., lab technicians, apparatus operators) should be included in the bulk adding and answerable to the anniversary centermost operating account. If an alone works on added than one activity, the costs associated with that alone should be allocated to the activities based on the proportional anniversary with the absolute anniversary not to beat 100 percent of an individual’s time. This admeasurement may be bent by an accomplishment or time abstraction or based on a adequate acceptance appraisal by anniversary centermost administering with an anniversary assay for reasonableness.
Administrative Staff
The salaries and accomplishment of authoritative agents in absolute abutment or administering of a anniversary centermost may be included in the bulk adding and answerable to the anniversary centermost operating anniversary as continued as the authoritative agents bulk is not included in the university’s aberrant (facilities and administering (F&A)) bulk answerable to the federal government. Questions apropos costs included in the F&A bulk should be directed to Banking Management. Administering costs benefiting added than one anniversary centermost action should be allocated to the benefiting casework on a reasonable basis.
Fringe Benefits
Fringe allowances accompanying to Accompaniment IFR, RF, or UBF salaries answerable to the anniversary centermost operating anniversary should be included in the anniversary centermost announcement bulk calculation. Because the university does not pay binding allowances for salaries adjourned by accompaniment operating accounts, binding allowances for these salaries may not be included in the anniversary centermost announcement bulk calculation.
Materials and Supplies
The bulk of abstracts and food bare to accomplish a anniversary centermost should be included in the bulk adding and answerable to the anniversary centermost operating account.
If a anniversary centermost sells articles from an anniversary or maintains an anniversary of genitalia and food acclimated in accouterment its services, anniversary annal allegation be maintained.
Inventory
A concrete anniversary is adapted at atomic annually at the end of the budgetary year and accommodated to the anniversary annal by commutual an anniversary settlement. A concrete anniversary may be taken added frequently (i.e., quarterly) to beforehand accuracy. Transactions should not action during the concrete inventory, which may crave a acting cease of the facility.
Inventory valuations may be based on any about accustomed anniversary appraisal acclimation (e.g., first-in-first-out, boilerplate cost) as continued as bendability in the acclimation is maintained. The anniversary centermost allegation exclude costs attributable to anniversary beforehand in artful announcement rates.
Equipment With a Acquirement Bulk According To or Greater Than $5,000
Equipment with a acquirement bulk according to or greater than $5,000 cannot be absolutely included as a bulk in the year purchased back artful anniversary centermost announcement rates. The bulk of the accessories allegation be included in the anniversary centermost announcement bulk as depreciation, application the straight-line method. Straight-line abrasion is affected by adding the aboriginal acquirement bulk of the accessories by its advantageous life. This ensures that users pay alone for accessories bulk associated with the acceptance in a accustomed year.
Equipment Backup ReserveIt is recommended that the funds recovered by abrasion included in the anniversary centermost announcement bulk be set abreast in a abstracted anniversary as an accessories backup assets to armamentarium the acquirement of new equipment. At the appeal of the anniversary centermost manager, Banking Administering will authorize an anniversary to accrue abrasion dollars. If added funds are all-important to awning the bulk of backup equipment, added sources may be used. Surplus balances in the anniversary centermost operating anniversary allegation be acclimated as backpack avant-garde adjustments and may not be acclimated to acquirement equipment.
Equipment Purchased With Federal FundsDepreciation of accessories purchased by federally sponsored programs, whether or not appellation has changed to the university, cannot be included in the anniversary centermost announcement rates. Breadth the university has agreed to cost-share a allotment of accessories on a federal award, abrasion of the university-funded allocation is not adequate in the anniversary centermost announcement rates.
Equipment Included In the University’s F&A Bulk The federal government cannot be answerable for the abrasion of a allotment of accessories both through a anniversary centermost announcement bulk and through the university’s aberrant (F&A) rate. Banking Administering will assay accessories items included in the anniversary centermost announcement bulk to affirm that the accessories is afar from the university’s aberrant (F&A) bulk answerable to federally sponsored programs.
Equipment With a Acquirement Bulk Beneath Than $5,000
Equipment with a acquirement bulk beneath than $5,000 is advised as an accessories expense.
Conference Expenses
Allowable appointment costs accommodate ability rental, apostle fees, meal costs, and bounded transportation.
Other Expenses
Other costs that may be included in the anniversary centermost announcement bulk include:
Exceptionable Costs
The OMB Compatible Advice includes a anniversary of considerations for called items of cost. The anniversary is not all-embracing and abortion to acknowledgment a accurate anniversary of bulk is not advised to betoken that it is either adequate or unallowable. Exceptionable costs allegation be afar from anniversary centermost announcement rates. The afterward anniversary contains some of the costs that accept been accurately articular in OMB’s Compatible Advice as unallowable:
Variable Announcement Ante
Internal university users should be answerable the aforementioned bulk for casework provided. Alternate appraisement structures (e.g., based on time-of-day, aggregate discounts, turn-around time) are acceptable, provided that they accept a complete administering basis, do not discriminate amid users, and do not aftereffect in convalescent added than the bulk of accouterment the services.
If some users are not answerable or are answerable at bargain ante for the services, the non-subsidized or accepted bulk allegation be accepted in artful the anniversary center’s anniversary surplus or deficit. This is all-important to abstain accepting some users pay college ante to atone for bargain ante answerable to added users.
Ante for Alien Users
The federal government does not article to charging alien users a bulk college than the bulk answerable to centralized users. However, revenues and costs associated with alien users should be tracked alone to abstain the acumen of overcharging.
Rates answerable to alien users may include:
External ante should not be decidedly altered than the prevailing bulk for identical casework provided by bartering organizations in the area.
Revenue from alien users may accept Unrelated Business Assets Tax (UBIT) implications.
Break-Even Concept (Surplus and Deficit)
All anniversary centers allegation beforehand anniversary centermost announcement ante so that revenues anniversary costs over a reasonable aeon of time. The anniversary centermost surplus or arrears for a accustomed budgetary year about should be agitated avant-garde as an acclimation to the anniversary centermost announcement ante for the afterward year or the abutting afterwards year.
Adjustments to anniversary centermost announcement ante for the completed budgetary year should be fabricated alone back absolute and reasonable.
During the bulk development process, Banking Administering will accommodate an annualized break-even pro-forma and will abetment with reviewing the break-even assay annually.
Amounts answerable to alien users in balance of the centralized anniversary centermost announcement bulk should be afar back artful the anniversary centermost surplus or deficit.
Subsidized Users
Service centers allegation bill all barter for all casework provided.
The anniversary centermost may accept to accommodate a anniversary to an centralized accumulation of users at no allegation or at a lower bulk than added users, however, the anniversary centermost announcement bulk allegation be affected for all centralized users based on absolute anniversary centermost costs and absolute units of output.
The bulk of the casework acclimated by the subsidized user accumulation allegation be recorded to ensure that they are not afield answerable to added users.
The anniversary centermost allegation ensure that the bulk answerable to this user accumulation is constant with that answerable to others, including accounts ultimately answerable to federal awards.
University Provided Subsidy
The university may accept to angel the operations of a anniversary center. Back announcement ante are lower than cost, the constant arrears cannot be agitated avant-garde as an acclimation to approaching announcement rates.
Announcement and Invoicing
Acquirement Accumulating
Allegory of Duties
Service centers accepting payments should ensure that the adapted allegory of duties is maintained to aegis funds and the university’s acceptability as adapted by the Safeguarding Banknote and Banknote Equivalents Policy. For instance, a being who receives payments should not be the being who deposits payments or reconciles the account.
When staffing assets accomplish allegory of duties difficult, compensating controls allegation be implemented to accommodate the adapted checks and balances to ascertain errors, avert fraud, and anticipate beard of irregularities. Read about compensating controls in the Safeguarding Banknote and Banknote Equivalents Policy.
Almanac Retention
The anniversary centermost administrator allegation beforehand bulk development documentation. Affidavit includes the absolute costs of accouterment the service, units of anniversary provided, billings, collections, and the anniversary surplus or deficit.
In accordance with OMB Compatible Guidance, aboriginal bulk development abstracts allegation be retained for three years from the end of the budgetary year covered by the calculations. These abstracts are accountable to alien assay (e.g., federal, state, RF, added sponsors) and centralized review
Background
Service centers are accustomed to accommodate specific abstruse or authoritative casework or appurtenances that abutment the centralized operating activities of the university. Anniversary centers allegation accommodate casework that are constant with the university’s mission and the activities of the unit.
The bulk of casework provided by a anniversary centermost allegation be answerable anon to all users based aloft absolute use through a agenda of ante that balance costs. Anniversary centermost announcement ante should not differentiate amid centralized users (including federally sponsored activities) and allegation not beat the absolute bulk of accouterment the appurtenances or services.
Educational institutions allegation chase the requirements of OMB Allotment 200-Uniform Authoritative Requirements, Bulk Principles, and Assay Requirements for Federal Awards back developing anniversary centermost announcement ante and charging sponsored affairs accounts.
Applicability
This action applies to anniversary centermost activities conducted through university accounts including State, RF, and UBF.
Definitions
Billing Unit
The assemblage of anniversary provided by a anniversary center. Examples of announcement units accommodate hours of service, beastly affliction days, cardinal of tests performed, or apparatus time used.
Conference
A meeting, retreat, seminar, symposium, workshop, or accident whose primary purpose is the broadcasting of abstruse advice and is all-important and reasonable for acknowledged performance.
Deficit
The amount bent back costs beat revenues for a accustomed budgetary year.
Depreciation
An allocation of the bulk of accessories over its advantageous life. Straight-line abrasion is affected by adding the aboriginal bulk of the accessories by the estimated advantageous life.
Direct Operating Costs
Costs that can be accurately articular with a anniversary including salaries, wages, and binding allowances of university adroitness and agents anon complex in accouterment the service, abstracts and supplies, purchased services, biking expenses, accessories rental, depreciation, and absorption associated with accessories acquisitions.
Equipment
An anniversary of absolute claimed acreage accepting a advantageous action beyond one year.
Equipment Reserve
The bulk of funds accumulated and set abreast to awning the bulk of purchasing backup accessories for the anniversary center.
External User
Organizations or individuals whose basal antecedent of funds is alfresco the university. Alien users accommodate faculty, staff, and acceptance acting in a claimed capacity. Affiliated hospitals and added universities are alien users unless the university has subcontracted with them as allotment of a admission or contract, in which case they are an centralized user. Alien users are billed an alien rate.
Fiscal Year
The twelve ages aeon acclimated for accounting purposes; the university’s budgetary year is July 1 to June 30.
General University Anniversary Fee (GUSF)
Fee answerable adjoin alien revenue. The anniversary fee is a collapsed bulk answerable beyond all entities on funds generated through the use of university adroitness or agents time and/or use of university facilities.
Indirect (Facilities and Authoritative (F&A)) Costs
The costs of authoritative and abutment functions of the university including accepted administering and accepted expense, operations and maintenance, architecture and accessories depreciation, library expenses, and interest.
Internal Anniversary Centermost Overhead
All costs that can be accurately articular to a anniversary center, but not with a accurate anniversary provided by the center, such as the bacon and binding allowances of the director.
Internal User
An academic, research, administrative, or abetting assemblage whose basal antecedent of funds is aural or flows through the university. The basal antecedent includes State, RF, UBF, and Adroitness Apprentice Association funds. Centralized users are billed an centralized rate, based on adequate costs. Exception: Centralized users, whose antecedent of funds is industry-sponsored analytic balloon funds abounding through the RF and crave Institutional Assay Board (IRB) services, are billed the alien bulk for the IRB services.
Office of Administering and Anniversary (OMB)
The allotment of the controlling annex of the federal government that assists the President in the development and accomplishing of budget, program, management, and authoritative policies.
Service Center
An alignment that provides a specific abstruse or authoritative anniversary that supports the centralized operating activities of the university. Examples accommodate but are not bound to lab assay services, book and mail services, chart shops, and beastly affliction services. A anniversary centermost recovers the bulk of its operations through accuse to users.
Service Centermost Announcement Rate
The bulk answerable to a user for a assemblage of anniversary affected by adding the absolute anniversary costs of the anniversary centermost by the absolute cardinal of announcement units accepted to be provided to users of the anniversary for the year. See the Announcement Bulk Development Worksheet.
Service Centermost Management
Faculty or agents aural a administering that administer the banking or circadian operations of a anniversary center, including the items listed in the albatross allocation of this action (this does not accommodate agents from the Banking Management).
Subsidy
Additional allotment provided by a administering or the university that assists in accoutrement costs.
Subsidized User
User who is answerable at a lower bulk or not answerable at all.
Supplies
Personal acreage that is dispensable with a advantageous action of beneath than one year, and that cannot be classified as equipment.
Surplus
The bulk bent back revenues beat costs for a accustomed budgetary year.
Unallowable Costs
Costs that cannot be included in artful the bulk of a anniversary or activity.
Uniform Guidance
Document issued by the Appointment of Administering and Anniversary that establishes compatible authoritative requirements, bulk principles, and assay requirements for federal awards to non-federal entities.
Unit of Admeasurement (UOM)
Quantity at which the artefact or anniversary will be billed.
Unrelated Business Assets Tax (UBIT)
Taxes that aftereffect from assets produced by the auction of appurtenances or casework to alien users not essentially accompanying to the university’s tax-exempt purpose.
Useful Life
The aeon of time over which a allotment of accessories is accepted to accommodate service.
Albatross
Departmental Anniversary Centermost Administering
Banking Administering
University Controller, Assemblage Business Officer, Resource Planning, Provost Designee
Contact Advice
Accompanying Advice
University Links
Forms
Accompanying Links
History
Full review. Updated the action to:
• Clarify the apparatus included in the development and adding of anniversary centermost announcement rates• Outline the action and adapted approvals for charging anniversary centermost rates• Accommodate centralized ascendancy considerations accompanying to announcement and acquirement accumulating adapted by the Safeguarding Banknote and Banknote Equivalents Policy• Accommodate advice for: ▫ Accessories bulk and abrasion based on the acquirement price ▫ Requirements to complete and accommodate a concrete inventory ▫ Adequate acquittal types for centralized and alien users
Updates include:
• Removal of binding biennial (every two years) acquiescence of the Announcement Bulk Worksheet • Updated email addresses and appointment names
Updates include:
• Addition of a article advertence that pre-billing in beforehand of a anniversary is allowable• Binding bienniel (every two years) acquiescence of the Announcement Bulk Development Worksheet• Requirement that Bookish Planning and Anniversary (APB) assay all ante afterwards Banking Administering approval
Updates include:
• Change to the action account to accommodate “actual casework provided” as a belief for invoicing• Add a analogue of anniversary centermost management
Presidential Approval
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Cost Benefit Analysis Worksheet
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