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Service Center Update

Service Center Update. Review. Facilities Telephone Services Mail Services Publications Environmental Health & Safety. Cost Accounting Standards. Consistency in Estimating, Recording and Reporting Costs

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Service Center Update

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  1. Service Center Update Business Affairs -Your Partner for Successful Solutions

  2. Review • Facilities • Telephone Services • Mail Services • Publications • Environmental Health & Safety Business Affairs -Your Partner for Successful Solutions

  3. Cost Accounting Standards • Consistency in Estimating, Recording and Reporting Costs • Consistency in Allocating Costs Incurred for the Same Purpose as either Direct or Indirect • Accounting for Unallowable Costs • Cost Accounting Period Business Affairs -Your Partner for Successful Solutions

  4. Process • Purpose • Customer Base • Rates • Billing Method • Accounting Treatment • Surplus/Deficit • Inventory/Resale • Challenges Business Affairs -Your Partner for Successful Solutions

  5. OMB Circular A-21 • Sponsored programs administration • Operation and maintenance of buildings • Basic telephone service • Administrative and clerical salaries Business Affairs -Your Partner for Successful Solutions

  6. Consistency Costs incurred for the same purpose, in like circumstances, must be treated consistently as either direct costs or F+A costs. Business Affairs -Your Partner for Successful Solutions

  7. CASB DS2 • Describes accounting policies and practices. • Subject to audit/site visit. • Must be revised whenever the university changes accounting policies or practices. Business Affairs -Your Partner for Successful Solutions

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