Costs that are allowable and may be recovered in the recharge/service center billing rates must meet the following criteria:
Cost Accounting regulations (commonly referred to as Uniform Guidance) identify certain expenses that are not allowed to be included in the recharge/service center rate calculation.
Fee-for-Service Educational Activity (FSEA) should not incur unallowable costs unless other sources of funds (e.g. surcharges from external customers) are available and charged.
Fee-for-Service Educational Activities (FSEA), no matter the size, are subject to the cost principles set forth in the U.S. Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 C.F.R. §200 Subpart E §200.468 (“Uniform Guidance”).
Fee-for-Service Educational Activities (FSEA) must develop a rate structure that is maintained and published, keeping in concordance with the required cost principles set forth in the Federal Uniform Guidance. Non-compliance with the regulations could result in fines or disallowed costs by the government or sponsors and could harm the reputation of the University.
All UF departments with fee-for-service educational activities.