Internal service center

Purpose: To establish a comprehensive university policy that governs service centers to ensure compliance with applicable ASU, Arizona Board of Regents, state and federal regulations. Internal service centers are revenue-producing enterprises with annual budgets of $1 million or more that provide services and products primarily to university departments at fully burdened rates.

Recharge centers (subsidized service centers with budgets of less than $1 million, exclusive of subsidies) are also required to follow this policy. Recharge center oversight is through the OVPREA Executive Agent for Recharge Centers and Core Facilities.

  • Acquisition cost: Cost of acquiring materials and supplies and capital assets, including taxes, freight and installation costs to place the materials and/or assets into intended use. Acquisition cost of equipment and buildings excludes the cost of land. For donated capital assets, acquisition cost is its fair market value at the time of the donation, plus any acquisition related expenses such as freight and installation.

  • Auxiliary enterprise: A separately organized university unit or activity specifically established to sell services and products on a continuing basis to students, faculty, staff and the general public primarily for personal use. These units may sell to ASU departments if revenues generated represent a minor percentage of total revenues. Auxiliary enterprises charge fees directly related to, although not necessarily equal to, the cost of the services and products. Auxiliary enterprises differ from internal service centers in that these centers generally are subsidiary to a larger university unit (e.g., ASU Stores is a part of University Business Services), provide support primarily to individuals and university units for institutional activities (e.g., instruction, research, etc.) and/or cannot generate a profit from the sales of services and products.

  • Billing rate: An amount established to charge for specific services and products. The billing rate may vary by types of customers and/or services and products, however, rates charged to federal funds, either directly or indirectly, may not subsidize non-federal users or rates in any way. The rate shall be determined by dividing the costs of a particular service or product by the billing unit. Billing rates may also include surcharges to non-university users in an effort to promote full costing and to comply with competition laws of the State of Arizona.

  • Billing unit日本一本道a不卡免费: The basis on which services and products are offered (e.g., hours, unit price, etc).

  • Break-even period日本一本道a不卡免费: A reasonable time-period over which cumulative revenue for a service or product equals cumulative expenses, exclusive of net revenues realized from providing business to non-ASU customers (reference Section IV.E.3.).

  • Capital usage factor: The annual cost of capital equipment, buildings and building improvements. This includes depreciation and lease/rental. Note日本一本道a不卡免费: ASU utilizes straight line depreciation for capital equipment, buildings and building improvements.

  • Carry-forward日本一本道a不卡免费: The over- or under-recovery of current operating costs resulting from billing rates that vary from actual cost (generally calculated on a fiscal year basis). Carry-forward is an allowable cost adjustment to subsequent year rate computations and promotes "break-even" within the break-even period. When determining account balances, internal service centers must impute revenue as if it were collected at the normal rate (exclusive of discounts or surcharges) to avoid reflecting false deficits or surpluses. This is critical to avoid subsidies between users (e.g., the federal government cannot subsidize non-federal users). The carry forward balance cannot be greater than 60 days worth of expenditures, excluding depreciation.

  • Cost日本一本道a不卡免费: Actual expenditures incurred for salaries and wages, employee-related expenses (ERE), operations, travel, capital usage and associated administrative service charges.

  • Cost centers日本一本道a不卡免费: Units of activity or areas of responsibility into which an internal service center is divided for accountability purposes, and to which costs are allocated or directly assigned (e.g., key shop or electrical shop within Facilities Management). Units should establish cost centers for similar services and products when the annual dollar volume becomes significant and the cost of providing particular services and products varies significantly from other services and products.

  • Current depreciable value日本一本道a不卡免费: Acquisition cost of a capital asset less accumulated depreciation. Depreciation funds must be transferred to an equipment replacement account.

  • Current operating costs: Represents allowable salaries and wages, ERE, operations, travel, internal service center overhead, capital usage factor (if applicable) and associated administrative service charges (ASC) for the operation of an internal service center and intended to be recovered through the billing process. Current operating costs may include unallowable costs if billed to external users (e.g., advertising costs to attract external users).

  • Depreciable life: The time period or units of activity over which the value of a capital asset is distributed (e.g., years, miles driven for vehicles, etc.) to determine annual depreciation.

  • Depreciation: The process of allocating the cost of a capital asset, net of residual or salvage value if applicable, over the estimated depreciable life. Normally only straight line depreciation will be recognized.

  • Imputed revenue日本一本道a不卡免费: The process of determining internal service center revenue without regard to billing rate discounts and/or surcharges (e.g., the normal billing rate of a service center is $10 per hour. A discount of 50 percent is provided to a customer who uses 10 hours of service. The actual revenue realized is $50 whereas the imputed revenue is $50. Departments must track any imputed revenue.

  • Institutional indirect costs日本一本道a不卡免费: Costs related to specific support functions that are often budgeted as "academic support" or "institutional support," and are provided to departments on a non-billable basis. The three largest of these are general and administrative (institutional administration), operations and maintenance, and college/departmental administration. General and administrative costs include executive management, payroll, personnel, purchasing, etc. Operations and maintenance costs include routine building maintenance and custodial services, utilities, etc. Other institutional indirect cost categories are sponsored projects administration, student administration and services, library, building depreciation, equipment depreciation and interest expense related to capital.

  • Interdepartmental purchase orders (IDPO): IDPOs may be used by university departments when procuring services and products provided by a service center to be charged to another university account. This can be done online.

  • Internal service center Indirect costs: Costs that can be readily and specifically identified with (and are charged to) the service center but not with a particular service and product provided (e.g., supervisory costs). Service center indirect costs must be allocated to each service and product in a logical manner beneficial of the relationship to the service or product.

  • Net revenue: Receipts realized in excess of operating costs and scheduled capital usage recovery resulting from services and products provided to any non-ASU customers (reference Section IV.E.3.). The use of net revenue is left to the discretion of the service center and/or operational unit to which the service center reports. Recommended uses include reduction of future billing rates or transfer to a capital replacement account provided the service center can demonstrate the net revenues resulted from services and products provided to non-ASU customers.

  • Non-ASU customers: Non-ASU customers represent individuals, groups or organizations paying for service center services and products with funds other than state, local and/or sponsored funds under the fiscal oversight of ASU.

  • Non-interdepartmental billing日本一本道a不卡免费: An invoice for services and products provided by an internal service center but not charged to a university account (e.g., animal per diem charges for Mayo Clinic researchers).

  • Private enterprise: External business enterprises.

  • Recharge center: An internal service center with an annual budget less than $1 million, exclusive of subsidies.

  • Internal service center: A university unit or activity whose primary customers are university departments generating greater than 50 percent of the unit's revenues. Interdepartmental billings are the predominant revenue source for an internal service center. Billing rates for internal service centers are designed to fully recover current operating costs.

  • Specialized internal service facility日本一本道a不卡免费: A service center that provides unique services to a select group rather than the general university (e.g., animal care facility) and has an annual operating budget of $1 million or more.

  • Subsidized billing: A billing using a rate less than the fully burdened rate per rate study computations. This occurs when an internal service center is not entirely self-supporting (e.g., receives partial support through state appropriations) as is a characteristic of recharge centers. An intended loss cannot be carried forward when determining subsequent year’s rates (see the Carry-forward section). Subsidized funds must be tracked on an annual basis.

  • Unallowable costs: Costs that must be excluded from internal service center billing rates. The following represents examples of common unallowable costs (see Appendix A for a comprehensive list of unallowable costs):

    • 日本一本道a不卡免费Advertising of services and products

    • 日本一本道a不卡免费Alcoholic beverages

    • Bad debts

    • Entertainment (for example, amusement or social activities)

    • 日本一本道a不卡免费Fines and penalties

    • 日本一本道a不卡免费Goods or services not related to the service center

  • Unrelated business日本一本道a不卡免费: Any activity that is:

    • A trade or business. A trade or a business is any activity carried on for the production of income from the sale of services and products. Also, there must be a "profit motive." AND

    • 日本一本道a不卡免费Regularly carried on. Regularly occurring or seasonal activities normally qualify as regularly carried on, whereas intermittent, casual, or sporadic activities do not. AND

    • 日本一本道a不卡免费Not "substantially related" to the university's tax exempt purpose (i.e., teaching and research). Activities that contribute importantly to the accomplishment of the university's tax exempt purposes (other than by providing funds) qualify as related. Note: Public service by itself does not qualify as part of the university's tax exempt purpose. AND

    • Not covered by specific IRS Code exceptions. For example, an activity conducted primarily for the convenience of the university community.

Income or revenue from unrelated business may be subject to taxation under IRS Code Sections 511-513. Contact Financial Services for assistance in determining what constitutes unrelated business income.

  1. Procedure for establishing an internal service center with an annual budget of $1 million or greater.

    1. 日本一本道a不卡免费Complete an internal marketplace analysis. This analysis should demonstrate that there is sufficient university demand for the proposed services and products to ensure long-term economic operations, and one of the following:

      1. 日本一本道a不卡免费The proposed services and products are not currently provided by existing internal service centers; OR

      2. 日本一本道a不卡免费If similar services and products are currently available from an existing internal service center, then the proposed internal service center must be able to demonstrate it can provide the services and products to customers more efficiently or economically.

    2. 日本一本道a不卡免费Submit the following to the Comptroller in Financial Services and the Office of Planning and Budget.

      1. 日本一本道a不卡免费A completed New Agency/Org application.

      2. Appropriate "marketplace analysis" documentation. Documentation should demonstrate that the criteria outlined in Establishing An Internal Service Center Section A-1 have been met. This analysis must be approved by the appropriate VP or designee.

      3. A proposed operating budget by cost center and summary of proposed cost accounting practices and standards, including statistical and financial recordkeeping, rate-setting methodology, billing/charge-out practices and initial billing rates.

        1. A new agency/org will be established upon review and approval of the above documentation by Financial Services, the Office of Research and Sponsored Project Administration and the Office of Planning and Budget.

  2. 日本一本道a不卡免费Procedures for establishing a recharge center with an annual budget of less than $1 million can be found on the OVPREA website. NOTE: If circumstances change, an internal service center may request reclassification through the efforts of Financial Services and the Office of Research and Sponsored Project Administration. The request may require submission of documentation similar to that used to establish a new internal service center.

  • Competition with private enterprise; unrelated business日本一本道a不卡免费. Internal service centers:

    • must avoid providing services and products that violate Arizona Board of Regents (ABOR) policy regarding competition with private enterprise. In particular, Chapter I, section 1-105 of the ABOR policy manual and the Listing of Goods, Services and Facilities by Standard Industrial Classification. (Where appropriate, or when in doubt, Internal Service Centers should have outside party customers sign a statement that the particular services/products are not available from commercial sources.) Questions concerning competition with private enterprise should be directed to the ASU Director of Purchasing; AND

    • 日本一本道a不卡免费should avoid providing services and products that qualify as "unrelated business" under IRS Code Sections 511-513. Contact the Comptroller in Financial Services for assistance in determining what constitutes unrelated business.

  • Harmful inefficiencies or internal competition日本一本道a不卡免费. Internal service centers should not provide services and products that:

    • Can be produced by another source (university or private enterprise) in a more economical, timely, or efficient manner

    • 日本一本道a不卡免费Will create harmful intra-university competition for scarce resources

    • Have low customer-demand and comparatively high operating costs

  1. Accounting practices. An internal service center must consistently follow sound cost accounting practices and standards, including rate-setting methodology and billing/charge-out practices. Cost accounting practices must not be changed merely for budgetary or administrative convenience. On an overall basis, the billing rates need to be set at a level that results in the internal service center breaking even over a two- to three-year period.

  2. Cost centers. Within an internal service center, only similar types of services and products should be grouped together in a unique cost center.

  3. Costs included in billing rates. Billing rates should only include costs that are:

    1. Reasonable.日本一本道a不卡免费 Reasonable costs are those necessary for the operation of an internal service center or cost center and which are consistent with established university and/or Arizona Board of Regents, state and federal policy or regulations. This will usually include salaries and wages, employee-related expenses, operations, travel and associated administrative service charges. Capital depreciation may also be included in the billing rate, if appropriate.

    2. Consistently applied日本一本道a不卡免费 according to generally accepted accounting principles.

    3. Properly allocable to services and products in accordance with relative benefits received or other equitable relationship. The following should be observed:

      1. Properly allocable costs are those that:

        1. Solely benefit the service or product

        2. Benefit the service or product and other services or products in proportions that can be reasonably approximated (for example, compressed gas)

        3. 日本一本道a不卡免费Are necessary to the overall operation of the internal service center and are partly allocable to the service or product (for example, an allocation of Internal Service Center overhead)

      2. 日本一本道a不卡免费Any costs or revenue allocable to a service or product may not be shifted to other services or products if the shift will transfer the over- or under-recovery of expenses (revenues) between services and products (see Section IV.J) or the shift will circumvent restrictions imposed by law or policy.

    4. Allowable. Unallowable costs (see definition) cannot be included in billing rates charged to institutional funds. Note:日本一本道a不卡免费 Internal service centers should not incur unallowable costs unless other sources of funds (for example, public customers) are available to cover them.

    5. Internal service center rates are subject to a rate review when being initially established, changed, or at a minimum every two years, by the University Budget Planning and Management Office. When submitting a rate establishment or review to Budget Planning and Management, if no action occurs for 60 days, the internal service center may then implement the new rate on an interim basis until the rate is reviewed, as long as the rate meets the rate-setting guidelines of this policy.

  4. Basis for direct charges.日本一本道a不卡免费 The costs of a service or product will be charged directly to customers based on:

    1. 日本一本道a不卡免费Actual consumption or use of the service or product times the billing unit.

    2. A schedule of billing rates that does not arbitrarily discriminate between the university's federal and non-federal supported activities, including use by the institution for internal purposes.

    3. Actual costs less applicable credits. Examples of applicable credits include:

      1. Purchase discounts, rebates or allowances, including "educational discounts" where the arrangement is not clearly and specifically identified as a gift by the vendor

      2. Recoveries or indemnities on losses

      3. Adjustments for overpayments on erroneous charges
        Projected current operating costs may be considered in lieu of actual costs to the extent they are based on known facts and not speculation. For example, the following year's approved operating budget would be acceptable.

  5. Separate billing rates. In most situations, separate billing rates must be developed for services and products that meet any of the following criteria. Exceptions must be approved in advance by the Executive Vice President for Business & Finance.

    1. Costs associated with a particular service or product require substantially different levels of resources and are therefore significantly different than the costs of other services and products offered by that internal service center (e.g., Facilities Management journeymen are more specialized than non-journeymen, therefore increasing the level of service and the rate charged).

    2. 日本一本道a不卡免费Are sold to federal customers. When services and products are paid with federal funds and the internal service center receives direct or indirect federal support, the support must be netted from the billing rate (e.g., salaries and  wages, operations, and/or travel paid directly by federal sources or capital depreciation included in the billing rate associated with equipment and facilities acquired with federal funds).

    3. Are sold to non-ASU customers. Non-ASU customer rates are fully-burdened billing rates that should recover all costs, including institutional overhead, capital depreciation, unallowable costs (see Section I., Unallowable Costs) and expenditures incurred by  state/general operating funds. Non-ASU customer rates will minimize the potential for competition (or unfair competition) with private enterprise and therefore may include a reasonable surcharge resulting in net revenue being realized. Such net revenue, however, may be subject to unrelated business income tax (reference Section I, "Unrelated Business Income Tax"). Both service centers and recharge  centers are required to bill non-ASU customers at fully burdened rates.

    4. 日本一本道a不卡免费Any other time a discount or surcharge is extended

  6. Capital Depreciation. Billing rates cannot include the acquisition cost of capital expenditures. Instead, subject to limitations specified above, billing rates may include capital depreciation related to the use of internal service center equipment provided the assets exist and are usable, used and needed. Capital usage factors is computed based on depreciation methods for equipment. Capital usage factors for the lease/rental of equipment are determined based on the actual lease/rental amount. The following rules apply:

    1. The computation of depreciation must be based on the acquisition cost of the capital assets involved. Note: 日本一本道a不卡免费Consistent with section IV.E.2., billing rates for federal customers must exclude any portion of capital asset costs borne or donated by the Federal Government, as well as any portion of the cost prohibited from recovery by law or agreement.

      1. The computation of depreciation for buildings and improvements will be based on the useful life established by the university, which is 40 years. The amount of depreciation is limited to the portion of building space (i.e., net assignable square feet) that relates to the internal service center.

      2. The computation of depreciation for equipment will be based on the straight-line depreciation (contact Property Control for useful life information). No depreciation may be computed or charged on equipment that has outlived its useful life.

    2. Capital asset records & inventories. Capital depreciation must be based on adequate property records: complete physical inventories must be taken at least every two years to ensure that the assets exist and are usable, used and needed. Inventory is tracked in the Property Control database and coded specifically to the service center.
      See Section V, paragraph I, for the equipment replacement accounts that need to be established for all capital costs being recovered by internal service centers.

  7. Internal service center overhead. Internal service center overhead usually should be financed by the center's operating accounts and be included in billing rates for each service or product in a logical manner beneficial of the relationship to the service or product.

  8. Frequency of billing rate calculations. Service centers should review billing rates annually (generally to coincide with the university's fiscal year) and adjust them as necessary to achieve a break-even condition.

  9. Break-even operation. Internal service center billing rates should be designed to recover the aggregate cost of a service or product over a defined break-even period (after necessary reductions for current operating costs borne by non-operating accounts). The break-even period for most services and products should be one year, although a longer break-even period may be established when necessary. Exceptions to this may occur when providing services/products to non ASU customers (reference Section IV.E.3.).
    Example: Because of high start-up costs, the cumulative cost of a new service or product may exceed cumulative revenue during the first year or two of availability. Note:日本一本道a不卡免费 Revenue for a service or product does not have to equal the cost of providing the service or product during any one fiscal year, provided the applicable billing rates are reviewed periodically for consistency with the break-even plan and adjusted if necessary. In this respect, carry-forward adjustments to future year rates may be necessary to accomplish break-even.

  10. Revenue or expenditure transfers. Since revenue or expenditure transfers between cost centers and other accounts may impact billing rate computations (including break-even), such transfers generally are not allowable. Exceptions to this are capital depreciation and institutional overhead recoveries made through the billing rate, which must be transferred to capital replacement and institutional overhead recovery accounts respectively in accordance with pre-approved schedules. Additionally, surplus revenue may not be transferred to general fund accounts. Exceptions to this are cases where the surplus represents net revenue resulting from a surcharge to non- ASU customers. In such cases, the net revenue may be transferred to a separate account, provided the service center can demonstrate the net revenue resulted from services and products provided to non-ASU customers (reference Section IV.E.3.).

  11. Exceptions. Internal Service centers may request specific exceptions to section IV guidelines. Written requests must be submitted to the Executive Vice President for Business & Finance for review and approval. Approved exceptions usually will be temporary in nature and will not relieve the internal service center of long-term responsibilities for complying with section IV guidelines.

  12. Service Centers are responsible for computing of their rates. Service Centers with annual budgets of $1 million or greater need to consult with the chief business administrator of their college or vice presidential area before submitting rates for approval. The Offices of  Budget Planning and Management, Financial Services, and Sponsored Projects are available for consultations with the chief business administrator of the college or vice presidential area. Recharge Centers should consult with the OVPREA Executive Agent.

  1. Separate budgeting and accounting. Internal service centers must be separately budgeted and accounted for apart from non-internal service center activities (for example, teaching and research). In particular, this affects recharge centers that operate within academic, research, academic support or institutional support departments. Such recharge centers often use operating resources funded by non-recharge center accounts (e.g., state/general operating funds and indirect cost recovery funds) to subsidize the cost of providing services and products to customers. Regardless, the following rules apply:

    1. Consistent with section IV.B., separate accounting should be established for individual cost centers (e.g., separate agency/orgs, sub-orgs and/or reporting categories).

    2. The separate internal service center accounts must contain only revenues and expenditures directly related to the provision of services and products to customers for that center. Funds in these accounts cannot be expended for non-internal service center activities, such as teaching or research.

    3. 日本一本道a不卡免费Annual budgeting of all internal service center revenue and expenditures must conform with applicable university and Arizona Board of Regents budgeting procedures.

  2. Official financial records.日本一本道a不卡免费 Advantage is the official university financial database and must be the basis of all finance-related information that affects billing rate computations. Non-Advantage financial recordkeeping systems must be reconciled to Advantage on a regular basis.

  3. Recordkeeping procedures and systems (e.g., subsidiary records) must be established and maintained by internal service centers to capture all financial or statistical data that is:

    1. Necessary for good internal control and internal service center management.

    2. Necessary for development and maintenance of service and product billing rates.

    3. Not available in necessary detail or format from central university databases such as Advantage.

      1. Examples of subsidiary recordkeeping include:

        1. Financial records that capture revenue (actual and imputed), expenditures, and fund balances (no more than 60 days' worth of expenditures) to services and products within the cost center that capture units of service available and consumed (for example, vehicle miles, central processing units and animal care days).

        2. Statistical records that capture employee work-time (in hours or percentage of time) to services and products within the cost center.

        3. Inventory systems to account for raw materials, work in process, finished goods and resale merchandise.

  4. Identification of equipment.日本一本道a不卡免费 Internal service center equipment must be identified separately from non-internal service center equipment via the university's Property Control System. The internal service center code must be assigned to the internal service center equipment in the Property Control System to distinguish it. The internal service center should contact Property Control for assistance in establishing and maintaining this inventory. Recharge centers should coordinate inventory updates with the OVPREA Executive Agent.

  5. Stock inventories.日本一本道a不卡免费 Physical inventories of raw materials, work in process, finished goods and re-sale merchandise, when material in value ($25,000 or more) must be taken at fiscal year end. Inventories must be valued using an inventory method approved by the Comptroller in Financial Services.

  6. Schedule of billing rates. Billing rates must be posted on each internal service center's website. If the internal service center does not have its own website, the billing rates should be posted on the website of a higher-level organizational unit of the internal service center.  Approved recharge center rates should be posted on the ASU Shared Resources Portal.

  7. Billings to university departments日本一本道a不卡免费 are done through the interdepartmental purchase order (IDPO). Such billings will be recorded to an appropriate revenue source code in  internal service center accounts, and to appropriate operations or capital object codes in customer accounts.

  8. Billings to the public may be done through established invoicing/billing procedures (see FIN 306), or handled directly by the internal service center.

  9. Equipment Replacement Accounts.日本一本道a不卡免费 Separate Advantage agency/orgs must be established to account for all capital-related additions and expenditures being recovered by internal service centers and specialized internal service facilities. Additions to these accounts will be made by cash transfers from appropriate internal service center revenue accounts. Such transfers will be based on annual depreciation expense of capital assets (refer to Section IV-F). Although funded-capital accounts will belong to internal service centers, they must be used solely for internal service center-related capital acquisitions. Contact Financial Services for assistance in establishing capital replacements accounts or transferring funded-capital funds and depreciation amounts.

  10. Institutional overhead日本一本道a不卡免费 will be recovered according to university guidelines.

  11. Administrative service charges (ASC). Service centers are subject to ASC in accordance with prevailing policies and procedures. When these charges apply, they must be incurred against an internal service center's operating accounts.

  12. Financial Services prepares a year-end report on internal service center (Centers with annual budgets of $1 million and greater) fund balances to identify units with excess fund balances. An excessive fund balance is defined as a balance greater than 60 days of total annual expenditures, exclusive of depreciation. This report is distributed to the Vice Presidents/Vice Provosts who have responsibility for the centers.

  13. Exceptions.日本一本道a不卡免费 Internal service centers may request specific exceptions to Section V guidelines. Such exceptions must be submitted in writing to the Executive Vice President for Business & Finance for review and approval. Approved exceptions usually will be temporary in nature and will not relieve the internal service center of long-term responsibilities for complying with Section V guidelines.

Unallowable costs

  • 日本一本道a不卡免费Advertising (External advertising of products and services)

  • 日本一本道a不卡免费Alcoholic beverages

  • Bad debts

  • Commencement and convocation

  • Contingency provisions/reserves (exclusive of capital replacement reserves)

  • 日本一本道a不卡免费Donated services by the university

  • 日本一本道a不卡免费Entertainment (for example, amusement or social activities)

  • 日本一本道a不卡免费Executive lobbying costs

  • 日本一本道a不卡免费Fines and penalties

  • Fund raising and investment counsel or staff

  • Goods or services for personal use (housing or automobiles)

  • Insurance/indemnification (selected cases)

  • Interest payments to intra-university sources and interest expense on capital assets acquired before 7/1/82

  • Legal expenses (selected cases)

  • 日本一本道a不卡免费Losses on sponsored agreements

  • 日本一本道a不卡免费Memberships, subscriptions and professional activity costs associated with civic or community organizations

  • Outside and professional services (selected cases)

  • 日本一本道a不卡免费Profits/losses on disposition of equipment and other capital assets

  • Recruiting or relocating costs in excess of university policy

  • Rental costs in excess of acquisition cost

  • 日本一本道a不卡免费Severance pay in excess of university policy

  • Special services costs, (for example, general public relations activities and alumni activities)

  • Student activity costs, (for example, intramural activities, student publications and student clubs)

  • 日本一本道a不卡免费Taxes for which exemptions are available to the university

  • Travel in excess of university policy (costs associated with trustees travel is always unallowable)


  • PCS 101日本一本道a不卡免费 - Capitalization of Property

  • PCS 600 - Physical Inventories of Equipment


  • FIN 102-01 - Appropriation Budget Changes

  • FIN 112日本一本道a不卡免费 - Accounting Questions and Assistance

  • FIN 206日本一本道a不卡免费 - Administrative Services Charge

  • FIN 207 - Closing of Agency/Orgs

  • FIN 306日本一本道a不卡免费 - Accounts Receivable Billings