In carrying out its missions, the University, through its various schools, departments and central units, has created a number of operational units whose primary purpose is to provide one or more services to University users, and, to a limited extent, to outside users as well. The services that are provided include large and highly specialized facilities (referred to in the Office of Management and Budget (OMB) Circular A-21 as a Specialized Service Facilities or SSFs), service centers, which are created for providing a service, group of services or products to users, and operational units that provide departmental support functions ( a "Recharge Center"). These University Service Centers (referred to herein as “Service/Recharge Centers”) charge-out the cost of the goods and/or services that they provide directly to the users, including users supported by sponsored projects.
Consistent with OMB Circular A-21, this Policy sets forth specific requirements that these service /recharge centers must follow in calculating and charging out the unit costs associated with the goods and/or services provided, and for adjusting as necessary their billing rates, on a periodic basis, to insure that the costs recovered do not exceed the actual cost of the goods and/or services over a long-term period.
It should be noted that while this Policy is now being formally published in the Administrative Policy Library, the underlying provisions of the Policy have been in effect for many years.