Reimbursable Budget Types

Revenue Budgets
Service and Recharge Centers General and Designated Operating Fund Budgets Program Income Budgets Auxiliary Enterprises
Self-sustaining budget? Yes Yes No No Yes
How are internal customers charged? Cost Transfer Invoice (CTI)* Internal Sales Document (ISD) CTI* CTI* ISD
Can charge external users? Yes Yes No Yes Yes
What is the source of the majority of revenue? External users Internal users Internal users only Can be either internal or external users External users
Subject to institutional overhead or F&A cost? Varies Yes, external revenue subject to insitutional overhead No Yes, costs subject to F&A cost Varies
Do rates charged to external users need to be based upon costs? No No Can only transfer costs between entities. Reimbursement limited to the actual cost of providing the goods or services. Must charge same rate to internal and external users. No
How to distinguish from other accounts using FIN Action 4 Screen? Budget type 10 Program type is 20 (Service) or 22 (Recharge) Generally budget type 01 thru 03, except budget type/class 01/44, 01/81, 01/86, 01/99, 02/11, 03/21, and 03/22 Budget type/class 05/51 Budget type 11 and program type 99
Example 07-93XX Radiology Revenue 14-94XX Motor Pool 06-10XX Mechanical Engineering 65-21XX Primate Center Income 14-96XX University Press
Contact Budget Office MAA Budget Office GCS to establish account, GCA during life of account Budget Office
Further Information   Service and Recharge Center Policy   Program Income Policy  

* - Charges listed on the CTI are limited to the actual cost to the issuing budget of providing the services or supplies. Charges may not be issued until the services/supplies have been provided.

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