Responsibility Matrix

Responsible Party Responsibility
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.
Budget Office
  • Establish and close service center operating accounts, equipment reserve accounts, inventory, and other accounts as appropriate.
Payables Administration
  • Process journal vouchers (JVs) for service centers.
Internal Audit
  • Review, on a periodic basis, the records, operations, and practices of service centers.
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