The service center is supported by interdepartmental charges to the user department's operating account. These activities directly or indirectly provide services to students, faculty, or staff and charge a fee related to but not necessarily equal to the cost of services. Units Reallocating Direct Costs Units that reallocate or transfer direct costs at cost are not service centers. Activities Generating Program Income Program income is revenue earned by activities for which part or all of the cost is borne by a grant or contract or is counted as a direct cost toward meeting a cost-share or matching requirement. Program income is not derived from service center sales.
Principal investigators are responsible for identification, use, and disposition of program income.
Specific responsibilities are detailed below. Directors, Deans, and Vice Presidents Directors, deans, and vice presidents are responsible for the administrative and financial operation of service centers in their school, college, division, or unit. Costs Because service center costs are used to determine the rates charged, service center accounts should contain only federally-defined allowable and allocable costs. These costs may include, but are not limited to, direct costs such as salaries, benefits, supplies, maintenance , and travel, and if appropriate, indirect costs. Only costs directly related to the operation of the service center can be used to calculate rates.