|Management Accounting and Analysis
- Review and approve rates for service centers in a timely manner.
- Maintain a list of all the equipment asset numbers which are included in the rates.
- Provide rate setting guidance to service centers.
- Approve the establishment of service and recharge centers.
- Comply with Federal regulations regarding the treatment of service centers in the facilities and administrative rate computation.
- Track service center rate proposal submission and financial statement. Contact centers as needed.
- Review year-end balances for service centers to help ensure that any surpluses or deficits are included in the rates for the following year(s).
|Service/Recharge Center Management
- Request the establishment of a service/recharge center and related budgets from the Dean's or VP's office.
- Submit approved request for establishment of service/recharge center and related budgets to MAA.
- Comply with Service and Recharge Center Rate Policy and other policies and regulations associated with center operations.
- Annually calculate and apply service center rates uniformly to all internal users.
- Submit rates for approval to the appropriate offices.
- Bill all customers in a timely and accurate manner.
- Prepare and retain documentation for the costs, billable units, and any other information used to develop rates.
- Annually submit a list to MAA of the Equipment Inventory Office's (EIO's) equipment asset numbers which are (or are desired to be included) depreciated/amortized in service center rates. This information should also be attached to the journal voucher to record depreciation transfers to the center's reserve budget.
- Request equipment reserve, inventory, and other accounts from MAA, as appropriate.
- Prepare the required journal vouchers (JVs) to transfer equipment depreciation, etc.
- Ensure only allowable costs are included in the service/recharge center rates.
- Notify MAA when it is anticipated that:
- New services/products will be provided, or costs will significantly change.
- The service center will no longer be operational.
- Prepare and submit quarterly financial reports.
- Prepare and submit annual variance report.
|School, College, or Department
- Ensure all service/recharge centers comply with the Service and Recharge Center Rate Policy.
- Ensure rates only include costs directly related to the operation of the service/recharge center, and to the service/product the user receives.
- Provide funding and documentation for service/recharge center costs not included in the rates as well as any unallowable costs covered by the school/college/department.
- Review and approve rates for service/recharge centers.
- Review service/recharge center financial statements and variance reports.
- Fund deficits that cannot be recovered through the service/recharge center rates.
- Establish and close service center operating accounts, equipment reserve accounts, inventory, and other accounts as appropriate.
- Process journal vouchers (JVs) for service centers.
- Review, on a periodic basis, the records, operations, and practices of service centers.