Fiscal Operation of Service Centers

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1 Oregn University System Fiscal Plicy Manual Fiscal Operatin f Service Centers Sectin: Accunting and Financial Reprting Number: Title: Fiscal Operatin f Service Centers Index POLICY.100 POLICY STATEMENT.110 POLICY RATIONALE.120 AUTHORITY.130 APPROVAL AND EFFECTIVE DATE OF POLICY.140 KNOWLEDGE OF THIS POLICY.150 DEFINITIONS.160 RESPONSIBILITIES.170 SERVICE CENTER OPERATIONS.180 WORKING CAPITAL, NEGATIVE CASH, AND NET ASSET BALANCES.190 REPORTING.200 RESERVES FOR REPAIR AND REPLACEMENT.690 CONTACT INFORMATION.695 HISTORY APPENDIX.700 GUIDELINES FOR RATE CALCULATIONS.710 ACCOUNTING EXAMPLES FOR SERVICE CENTER TRANSACTIONS.720 CLOSING A SERVICE CENTER POLICY

2 .100 POLICY STATEMENT The plicy sets frth certain basic system wide standards fr the fiscal peratin f Service Centers (including Specialized Service Facilities)..110 POLICY RATIONALE OUS seeks t ensure that the plicies and prcedures related t Service Centers are dcumented, cmmunicated, clearly understd, and cnsistently applied. This is imprtant frm the perspective f financial management and in terms f cmpliance with cst principles set frth in OMB Circular A-21 since Service Centers charge federal grant funds fr services prvided..120 AUTHORITY US Office f Management and Budget (OMB) Circular A-21 "Cst Principles fr Educatinal Institutins" ORS Duties and Pwers f Chancellr OAR Delegatin and Assignment f Respnsibility IMD Finance and Business Affairs Accunting Plicies - Assignment f Respnsibility IMD Building/IOTB Repair and Equipment Replacement Reserves fr Auxiliary Enterprises and Other Self-Liquidating Activities IMD Budgeting fr Auxiliary Enterprises and Other Self-Liquidating Activities.130 APPROVAL AND EFFECTIVE DATE OF POLICY Apprved by the Cntrller n July 11, 2005, with an effective date f July 1, Revisin apprved by the Cntrller n Octber 30, 2012, with an effective date f July 1, KNOWLEDGE OF THIS POLICY All Chancellr's Office and institutinal persnnel with financial management and federal cmpliance respnsibilities shuld be knwledgeable f this plicy..150 DEFINITIONS Cntributed Capital: Cash r ther asset(s) transferred t a Service Center frm a surce external t the Service Center. Examples include a subsidy frm nn-federal ther funds t cver a Service Center's perating deficit; a transfer f beginning balances frm nnfederal ther funds at inceptin f the Service Center; the transfer r cnversin f a nnfederally funded strerm inventry t a Service Center; r the purchase r transfer f equipment frm nn-federal ther funds t a Service Center.

3 Service Center: A financially self-sustaining internal entity that exists primarily t prvide services t thers within the university (e.g., mtr pl, cmputer services, printing, and telecmmunicatins). Specialized Service Facility: A highly cmplex r specialized facility perated by the University, as described in Sectin J f OMB Circular A-21. Wrking Capital: Current assets minus current liabilities. Current assets represent the sum f cash and ther assets that culd be cnverted t cash in less than ne year (e.g., accunts receivable, inventry, and prepaid expenses). Current liabilities represent the sum f all amunts wed and due within ne year (e.g., accunts payable and shrt-term lans)..160 RESPONSIBILITIES A. CHANCELLOR'S OFFICE The Vice Chancellr fr Finance and Administratin r designee shall have versight respnsibility fr this plicy. B. INSTITUTION Each university Vice President fr Finance and Administratin r designee shall have versight respnsibility fr institutinal prvisins set frth in this plicy. Each university Vice President fr Finance and Administratin and Vice President fr Research shall have versight respnsibility fr the institutin s plicies r guidelines fr Service Centers..170 SERVICE CENTER OPERATIONS A Service Center shuld nly be established if the service is primarily t the university cmmunity. Self-sustaining activities fr which educatinal activities are the purpse f the sales and services, such as testing services shuld be set up as Designated Operatins (plicy can be fund at Self-sustaining activities fr which sales and services t students, faculty, r staff is the purpse f the activity shuld be set up as Auxiliary Operatins. All Service Centers shall be established in Banner in Fund type 13. When csts incurred fr a Service Center are nt material in amunt, they may be allcated as indirect csts. Such arrangements must be agreed t by the institutin and HHS. Three indirect-cst pls are required fr such Specialized Service Facilities: depreciatin and use allwances, peratin and maintenance expenses, and general administratin and general expenses. Each categry has unique cst cmpnents, allcatin bases, rates, amunts t determine and accunting requirements.

4 Hwever, when the csts f a Service Center are material in amunt, the Service Centers shall have a published price list established in accrdance with OMB A-21 Sectin J, the current OMB A-133 Cmpliance Supplement, the institutin s Cst Accunting Standards Disclsure Statement (DS-2), and any ther applicable federal guidelines r regulatins. The determinatin f rates shuld take int cnsideratin the fllwing: Rates shuld be based n the ttal cst f actual usage Rates cannt discriminate against the federal gvernment. Yu may establish a federal rate, an internal user rate, and/r external user rates, as lng as the rate charged t federal surces is the lwest. Rates shuld nt recver mre than the aggregate cst f services ver a reasnable specified time perid. Please see the appendix fr mre guidelines cncerning which csts t exclude and include in yur rate calculatin. Csts used t calculate yur billing rate shall be excluded frm the F&A rate cst pls. Rates shall be reviewed at least annually. Dcumentatin f the rate determinatin methdlgy shall be kept n file in the university business ffice fr audit purpses..180 WORKING CAPITAL, NEGATIVE CASH, AND NET ASSET BALANCES A. Wrking Capital Wrking Capital, as reflected in the fficial accunting recrds (Banner), will be mnitred and analyzed by the institutin n an annual basis. Upper Limit: Accrding t the A-133 Cmpliance Supplement, wrking Capital cannt exceed 60 days f cash expenses, which excludes depreciatin, amrtizatin, r ther nn-cash allcatins. Fr federal cmpliance purpses, the 60-day upper limit is calculated as the average perating expenses fr the last year f peratin multiplied by.1667 (60 days divided by 360 days). Excess balances will be reduced in ne (r bth) f the fllwing ways: A rate reductin during the next cycle A refund t the user(s) Lwer Limit: If Wrking Capital is in a deficit psitin, the lss may be eliminated in ne (r bth) f the fllwing ways: A rate increase (during the next cycle fr rate adjustments) A transfer f adequate funding frm a nn-federal surce t the Service Center (apprved by the President r Vice President fr Finance and Administratin) If Wrking Capital is in a deficit psitin, the remaining deficit may be carried frward as an increase in rates, by establishing a rate increase plan which results

5 in eradicatin f the deficit within 1-5 years. This will allw rate increases at a slwer rate in rder t avid drastic rate changes frm year t year. The deficit may als be recvered by an additinal mvement f funding in the future year (apprved by the President r Vice President fr Finance and Administratin). Any rate increase enacted pursuant t this prvisin must be sufficient t liquidate the Wrking Capital deficit within five years f implementatin. B. Cash Overdrafts, Negative Net Asset Balances If an individual Service Center ends a fiscal year with a cash verdraft r negative net asset balance, the institutin will submit a revised budget plan t eliminate the cash verdraft(s) and/r the negative net asset balance(s) t the Vice President fr Finance and Administratin. The revised plan must result in eradicatin f deficit(s) within 1-5 years and must be retained fr audit. The aggregate f an institutin s Service Centers (Fund Type 13) must nt have a negative net asset balance r cash balance at fiscal yearend. In the event that the aggregate f all funds in Fund Type 13 has a deficit cash r fund balance, steps shuld be taken t subsidize funds which have caused the deficit using a transfer prir t the clse f perid 14. Any transfer f funds made t a Service Center will be accunted fr as Cntributed Capital and dcumentatin related t the transactin that identifies the surce, amunt, date, reasn, and authrizatin fr the cntributin must be retained fr audit. An Inter-fund Lan may als be used t rectify Service Center deficit cash r fund balance. Fr guidance n the use f Inter-fund Lans, please refer t the OUS Fiscal Plicy Manual, Plicy Inter-Institutinal and Inter-fund Lans. Exceptins: Any exceptins will be apprved by the Vice Chancellr fr Finance and Administratin, r designee and dcumentatin justifying the exceptin will be retained fr audit..190 REPORTING Institutins will prepare and retain a reprt f cmpliance with this plicy in the institutin s Office f Business Affairs. This reprt will include: listing f all Service Center funds recnciled t the general ledger as f the mnth end prir t the review cmputatin f cmpliance within limits ntatin f plans fr eliminating excesses r deficiencies

6 .200 RESERVES FOR REPAIR AND REPLACEMENT (1) Service Centers shall maintain building/iotb repair, if apprpriate, and equipment replacement reserves fr the purpse f funding the cst f repairs r replacement f depreciable assets. Such reserves shuld be sufficient t prmte the efficient and effective peratin f the related perating unit and minimize the ptential fr unanticipated financial shrtfalls that may impact the ther funds f the institutin. (2) Each Service Center shall determine the apprpriate level f repair reserves fr buildings and imprvements ther than buildings (IOTBs) and equipment replacement reserves based n a capital asset management plan (Plan) that is prepared/updated at least annually and apprved by the institutin s vice president fr finance and administratin r designee. The Plan required under this prvisin will be based n a minimum five-year planning hrizn and will assess the repair r replacement needs f each asset r asset class and include an analysis f the annual funding necessary t accumulate the funds required t execute the plan. When preparing/updating the Plan, cnsideratin shuld be given t the availability f interest earnings n reserves f Service Centers in rder t maximize the benefits f setting aside reserve funds. The Plan required under this sectin must be retained fr audit purpses. (3) Each Service Center with capital assets f $150,000 (recrded cst) r mre will prepare and retain the capital asset management plan (Plan) referred t in the preceding sectin. Shuld the Plan indicate the need fr building/iotb repair and/r equipment replacement reserves, a fund shuld be established fr thse purpses (if nt already established) and funded accrdingly. Institutin-specific plicies will determine whether Service Centers with less than $150,000 (recrded cst) f capital assets will prepare a Plan and establish and fund any reserves. (4) Generally, building/iotb repair and equipment replacement reserves may nt be used fr any ther purpse than t repair r replace capital assets used in the peratin f the related Service Center. Cnsideratin shuld be given t statutry requirements, applicable federal cst requirements, and the surce f funding befre authrizing the use f building/iotb repair and equipment replacement reserves fr any ther purpse. Authrizatin fr such ther use may nly be granted by the institutin s vice president fr finance and administratin r designee and must be dcumented and retained fr audit purpses. (5) Csts fr funding building/iotb repair and equipment replacement reserves may nt be included in the Service Center billing rates. Reserves shuld be funded using the fund additin and deductin mechanisms (E&F accunt cdes). Transfer cdes shuld nt be used as they wuld, in effect, cause the depreciatin t be duble expensed. (6) Except as therwise prvided, exceptins t the requirements f sectins (1) thrugh (4) may be granted by the Vice Chancellr fr Finance and Administratin r designee.

7 .690 CONTACT INFORMATION Direct questins abut this plicy t the fllwing ffices: Subject General questins frm institutinal persnnel General questins frm institutinal central administratin and Chancellr's Office persnnel Cntact Institutin Office f Business Affairs Chancellr's Office Cntrller's Divisin.695 HISTORY 07/11/05 Apprved 10/30/12 Plicy updated incrprated FASOM 5.03 Plicy Last Updated 10/30/12 APPENDIX.700 GUIDELINES FOR RATE CALCULATIONS The fllwing are imprtant items t cnsider when establishing yur Service Center billing rates: Determine the ttal cst f each service, including direct and indirect csts Determine if institutin-wide indirect csts will be included in specialized Service Center rates D nt include csts which are unallwable per sectin J f A-21 in the calculatin f billing rates which will be charged t federal grants D nt include csts fr new equipment r t fund the equipment reserve, nly applicable deprecatin Factr in any surpluses r deficits due t the prir billing rates When estimating the usage fr a service, remember t impute revenue fr nnpaying r discunted users (i.e. graduate students in Chemistry may use the service withut charge t them.) when calculating the rate fr federal users Remve indirect csts included in billing rate and any subsidies frm the indirect cst calculatin.710 ACCOUNTING EXAMPLES FOR SERVICE CENTER TRANSACTIONS

8 TRANSFER OF FUNDS TO SUBSIDIZE A SERVICE CENTER DEFICIT - There are tw methds f accunting fr transfers the expanded detail transfer accunt cdes and the simplified transfer accunt cdes. Each institutin has designated which methd they will use. Please cntact yur institutin s Business Office t determine which methd yur campus fllws. Expanded Detail Transfer Accunt Cdes T transfer funds frm FT11 t a Service Center: Debit Index fr FT11 department prviding subsidy and accunt cde Tfr Out frm FT11 Budgeted Ops Credit Index fr perating fund receiving subsidy and accunt cde Tfr In frm FT11 Budgeted Ops T transfer funds frm anther fund type (ie auxiliary), nt FT11 r FT13, t a Service Center: Debit Index fr fund prviding the funds and accunt cde Tfr Out- between FTYP Lvl 2 (nt FT11) Credit Index fr Service Center fund receiving the funds and accunt cde Tfr In- between FTYP Lvl 2 (nt FT11) Simplified Transfer Accunt Cdes Debit Index fr department prviding the funds and accunt cde Tfr Out Inter-fund Credit Index fr Service Center receiving the funds and accunt cde Tfr In Inter-fund FUND ADDITION TO FUND A RESERVE In rder t fund yur required Equipment Replacement Reserves, yu must use the fund additin/deductin accunt cdes. Debit Service Center Fund debits an F0002 fund deductin accunt cde Credit Reserve Fund receiving assets credits an E0002 fund additin accunt cde.720 CLOSING A SERVICE CENTER A Service Center may be clsed, with the apprval f the institutin s Vice President fr Finance and Administratin, nce it becmes either n lnger necessary r viable.

9 The fllwing steps shuld be cnsidered when clsing a Service Center: 1. Ensure that all financial transactins have ccurred (i.e. all utstanding items have been billed and all payments have been made). 2. The department respnsible fr the Service Center shuld identify anther, nn-federal surce t cver any remaining deficits. 3. All remaining general ledger accunt balances shuld be mved t anther, apprpriate fund. Fund balances shuld nt be mved using the E and F accunt series. Appendix Last Updated: 10/29/12

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