Responsibility Matrix | Management Accounting & Analysis

Responsible Party	Responsibility
Management Accounting and Analysis	Review and approve rates for service centers in a timely manner. 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. *PENDING review surplus/deficit report with center.
Service/Recharge Center Management	Request the establishment of a service/recharge center from the Dean's or VP's office. Submit approved request for establishment of service/recharge center 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. Request the required fund transfer journals 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. *PENDING Prepare and submit quarterly financial reports.
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. *PENDING Review service/recharge quarterly reports. Fund deficits that cannot be recovered through the service/recharge center rates.
Shared Environment	Establish and close service center cost centers. Perform Fund Transfer Journals between Recharge Resource worktags monthly. Regular Cost Center financial review.
Internal Audit	Review, on a periodic basis, the records, operations, and practices of service centers.