Annual Auxiliary Service Center Rate Reviews

1
Annual Auxiliary Service Center Rate
Reviews For FY2009
Presented by Cost Analysis and General Accounting
2
Transition of Annual Rate Reviews

• Due to consolidation of related services, the
  annual Service Center rate reviews have been
  moved from Cost Analysis to General Accounting
  beginning with the FY2009 reviews.
• Cost Analysis will continue to provide assistance
  to General Accounting staff during this
  transition year.

3
Agenda

• Why must we do the Service Center Rate Review?
• Address each tab of the rate review workbook
• Questions Answers

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Why a Service Center Rate Review?

• Required under Federal Circular A-21
• Cannot charge internal users more than cost
• May accumulate profits from external sales
• Cant accumulate cash in excess of established
  University guidelines
• Rate modifications, when necessary
• Expected break-even over 3-5 years

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General Instructions

• Use the Excel rate review workbook found at
  http//www.fa.ufl.edu/ga/docs/rfi-calc.xls
• Enter data in the worksheets as directed by the
  instructions found at http//www.fa.ufl.edu/ga/doc
  s/ServiceCenterRateReviewInstructions.pdf

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General Instructions

• Who must complete the rate review workbook?
• Federal revenues greater than 200,000
• AND/OR
• Total Internal Revenue exceeding 1,000,000
• Service Centers should complete cells in columns
  highlighted yellow. Cells in blue highlighted
  columns are automatically completed and require
  no input by the unit.

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Tab 1a and 1b Administrative and Operating
Information

• Contact Information
• Operating Information (billing/customers)
• Description of services provided

8
Tab 2 - Revenues

• Please remember to explain revenue variance
  between this worksheet and your Auxiliary
  Financial Statement if gt5,000

9
Tabs 3a and 3b Non-Payroll Expenditures

• Tab 3a shows expenses paid only by the Service
  Center chartfields
• Tab 3b shows expenses paid by other chartfields
  (subsidies)
• All expenses need to be allocated by Service Line
• Please include any supplemental information
• Transfers Out amounts in accounts 813000,
  815000, 816000, 819000 and 819001 should be
  included on these tabs

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Tab 3a Non-Payroll Expenses Paid Only by
Service Center Chartfields
11
Tab 3b Non-Payroll Expenses Paid by Other
Chartfields
12
Tabs 4 and 5

• Tab 4 shows Salaries and Benefits paid from
  Service Center chartfields
• Tab 5 shows Salaries and Benefits paid from other
  chartfields (salary subsidies)

13
Tab 4 and 5 Salaries Paid by Service Centers
and by Other Chartfields

• Provide name, UFID, chartfield and of effort
  toward Service Center, including personnel with
  oversight and supervisory responsibilities
• If individual is paid from multiple chartfields,
  list the individual and each chartfield
  separately
• Individual effort should correlate to allocations
  reported in the Effort Tracking System as
  Auxiliary/Other Institutional Activities(Aux/OIA)

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Tab 4 Salaries Paid by Service Center
Chartfields
15
Tab 5 Salaries Paid by Other Chartfields
16
Tab 6 7 Equipment Depreciation

• Provide Asset ID/Tag and other required
  information on Tab 6
• Enter required depreciation information on Tab 6
• Enter Service Center Usage on Tab 6
• Allocate the depreciation by Service Line on Tab
  7

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Tab 6 Equipment Listing
18
Tab 7 Allocation of Equipment to Service Lines
19
Tab 8 Space Survey

• Should agree to Space Inventory and Allocation
  Survey submitted for the same fiscal year
• Identify all space used by or in support of the
  Service Center

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Tab 9 Unallowable Costs

• List any unallowable costs paid, so that these
  costs can be removed from the rate calculations.
• If your Service Center has not incurred any of
  these unallowable costs, check the box for None
  of these costs occurred at the top of the page.

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Tab 9 Unallowable Costs
22
Tab 10 Total Costs

• This data is populated automatically from other
  Tabs

23
Tab 11 Transfers Schedule

• Please list any transfers in (enter as a
  credit/negative figure) and transfers out (enter
  as a debit/positive figure) for the accounts
  listed
• Accounts 813000, 815000, 816000, 819000 and
  819001 should not be included on this tab, but
  should be included on Tab 3a or 3b
• Explain any transfer in/out gt 5,000 or 10 of
  revenue whichever is larger

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Tab 11 - Transfers
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Tab 12 Profit/Loss Calculation

• Shows profit/loss by Service Line
• Calculates whether Working Capital Balance (Cash
  in Bank) is under/over amount permitted by
  University guidelines, which allow
• 90 days average operating expenditures plus
• Profit from external sales plus
• Accumulated asset depreciation
• The Service Center needs to reflect prior year
  profit/loss by service line and total profit from
  external sales on this tab

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Tab 12 Profit/Loss Calculation
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Additional Notes and Deadlines

• Please contact General Accounting with any
  questions
• Completed FY2009 workbooks should be returned by
  Friday, January 15th 2010.

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Contact Information

• Patrice Lecomte plecomte_at_ufl.edu
• Andri Randrianasolo andrir_at_ufl.edu
• Sheela Moudgil moudgils_at_ufl.edu
• General Accounting
• 33 Tigert Hall
• Box 113202
• Phone [phone]