The Controller shall implement this policy. This policy applies to all Deans, Vice Presidents, Principal Investigators and other personnel who serve as account representatives for externally funded projects. Services provided are charged to all users, including sponsored agreements, based on actual use through a schedule of cost rates which does not discriminate between federally and non-federally sponsored activities. Billing charges to users must be consistent and rate reductions or preferential treatment to selective users is prohibited. Charges are structured to recover not more than the aggregate cost of the services over a conventional University fiscal year from July 1 to June 30.
Charges are to include labor and supply costs directly associated with the applicable service.
The Office of the University Controller is responsible for the cost accounting compliance review of all service center budgets and charge rates. This responsibility includes screening for federally unallowable expenses. Individual service centers must be separately budgeted as subledger cost centers each fiscal year. All expenses related to billable charges should be reflected in the subledger cost center. Consolidation of various types of services into one budget is prohibited, unless special circumstances exist.