The unallowable costs in University-level service centers' rates are identified by GCRS, and are excluded from or adjusted for in GCRS's indirect cost rate calculations. This is in order to match twelve months of September through August service center expense with fiscal year income.
None exist at present.
The service center is being operated on a calendar year basis. This applies to three departmental stores service centers. Lack of managerial oversight and corrective action throughout the year is not an acceptable reason for a waiver from the break-even requirement. The break- even percentage is calculated as shown below. The service center manager should review the center's actual break-even status to date.