Reimbursable Budget Types

 Depart-
mental
Cost Centers
Service and Recharge CentersGeneral and Designated Operating Fund Cost CentersProgram Income Cost CentersAuxiliary Enterprises
Self-sustaining activity?YesYesNoNoYes
How are internal customers charged?Internal Sales Document (ISD)Internal Sales Document (ISD)Internal Sales Document (ISD)Internal Sales Document (ISD)Internal Sales Document (ISD)
Can charge external users?YesYesNoYesYes
What is the source of the majority of revenue?External usersInternal usersInternal users onlyCan be either internal or external usersExternal users
Subject to institutional overhead or F&A cost?VariesYes, external revenue subject to institutional overheadNoYes, costs subject to F&A costVaries
Do rates charged to external users need to be based upon costs?NoNoCan 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
ContactShared ServicesMAAShared ServicesGCS to establish account, GCA during life of accountShared Services
Further Information Service and Recharge Center Policy Program Income Policy