ࡱ> 9;8!` bjbj\\ 2>> '$hen            " J\0' , F  dL6 6,b) '   UAMS ADMINISTRATIVE GUIDE NUMBER: 8.3.11 DATE: 01/08/04 REVISION: PAGE: 1 of 1 SECTION: FINANCE DEPARTMENT AREA: RESTRICTED FUNDS ACCOUNTINGSUBJECT: FINANCIAL MANAGEMENT OF SERVICE CENTERS PURPOSE The purpose of this policy is to make University of Arkansas for Medical Science departments aware of the information required for service/recharge centers to charge expenses to restricted funds. POLICY UAMS defines, identifies, and manages those areas where fees for services are charged by a service area or department of the University, to another department of the University. When a department assesses fees for services, products, or procedures, they are a service/recharge center as defined by University standards. Service centers must provide a copy of the billing rate computations and billing policy to the Grants and Cost Accounting Office each time the billing rate or policy is amended. These rate computations and billing policies will be reviewed to ensure that any expenses recorded on restricted funds are in accordance with federal policies regarding allowable expenses. Issues to be considered in billing policies include: Expenses used to calculate billing rates should not include any grant funded expenses. Billing rate computations for recharge centers should not include administrative costs (overhead) that are included in the University F & A proposal. All users should be charged for the services they receive, and be charged at consistent rates. i.e. One grant should not be charged a different price than another grant for the same service. Quantity discounts or other variances must be documented in the service center rate computation and/or billing policy. Billings to restricted projects should be submitted timely, but no later than 45 days after the end of the month in which the service was provided. OPU V ] $ * Ľ hi)hi)hi)hi)hi)5>*hPB hi)5h=|hi)5>*] h=|>*h=|hi)>*jh=|h=|>*U P  XAkd$$If0!!a$$ d$Ifgdi)$$d$Ifgdi)&$$ & p@ P !0&d P gdi)$$0^`gdi) $$0gdi) ) T U V ^ _ # $ + , jh``````$a$gdi)Akdq$$If0!00!a$$d0$Ifgdi)Akd $$If0!!a ,   m 9 $h^ha$gdi) $ & Fa$gdi)$a$gdi) 0&P1h/ =!"#$% Dd  D  3 A"bjjAD njjAPNG  IHDR`bPLTEFFF fZ;;;CCC<<<333...''',,,z***666###(((444wl E6peJ>>```tttzzzúYYYЩϳppp___HHHPPPlll~~~uuujjjKKKȢSSSbbbMMMqqqgggDDDWWWOOOwwwdddmmmӭG8PBOAgtRNSS%bKGD cmPPJCmp0712Hs\IDATx^[wTIݦveۙv?DhŁ&$I$bV9s9q}}9UБf0y9u}u֭Ye{8lڢGiZǙF<|J-`2X'=8'ʘI6k}HZЭ9ͩL.[2ipޙX2߅3vKԨ1znˌ9&K̚W5J߽n:u1E-xfXwdK9N-GNeAf[L:yUx fYZEF/c>)^*~˻- _ĈLi2ɖvX?`9&CHgD!fFv`$1ĉcxƼo#|Puy(!tX+puP')%^&4o#{j 0@h, g` g4eP!eWw(`4;TK Ak!ƖߴgNV9!?u lPR,B%=K C!ՒGrښbBh P<*%>C|,YLgi,E$SHflz2=3> j?^DsC<8s/ Nܿ,P;p*?CK+ø3r;ꙵ;a<"S tm](ݑIX.hR?$gOeRb֦W\H}9v̏Pz! 7]4S|&{R{h8^83MY~#E_3ZBޝ+"ۏMYE@FCM֐#J4Qr3(,zх(4JCfࠖBFڠVDGZyԼ1Qė73&Z5W\crO []L_{6heiKWd#GSfPs @Y5fcWGBbݿEs"}?sv*V!\:6TI q&6QĨ6|}ǖ7dMv/uP脬`$Tj1l|y8h8MQB-V&yg'j|q S4c+v6a>GN4_d&@ۓ\xQApg^$5 v1Hfx6SR&hC(Qj&N7Ɗgve2Q؊L^UZ¹(ntb8zgq &8ˈH.1ƛF]/t]* aԩo|Q̂uM'PsR2X& taf6[eex'8o8TmDn0'w┍F1]OPv|K.(efT+VS;&+_\U2v qއ1&"jAȶ66QLcZބ~FP.`? 1W{}ſb5:hPQ g 93i~ld#󅜎wlB$k f0 ;7]XcL,EVd9Y٨k<T\Sj7i^?`%!үqY"Tϛ% _%HLOPeՁ zyq{<`;|Sj^ +`{hFCF07Qlvߥw7 -:m%F>cHFWj/0Ymm)DFǰ P;aD:(AŜԉl*h d8T2G֠ߛ@Y=x2sd&y22h|*8`4 $ĉ|#A͸-1+2cUw1>\)ajZXv'.ƶ_mLUqZfZPj{ %xRG{,x1 4f37sfƖg e97k'[emY^s8Tc郯0 }GX+ĖSWp6i4oH"_^dƳ(Q5UM#lL"ޓU{tqCN付d{g/A<~C驵Mr?K'nPѩ44L<11<; 7XPl$&:]Czv;4<>c|ȟ?yG,EqތDv3KL| r*w7@8 ezaO[~LaA=celEiS|`ι [hmp+X\4([m|C$'ɇfwdaʛR-`1H8+Yw"6#bPkqy}91EN@EziѺSO \M|(* g={SD4Ӽ= ú%cT_‘Z3xQe@Mݚ[C $Լ #fOmfApS!]9THf8!ٟ&euA5_eGp)sDɞ"SB10@Ş?v$ 6lifqbH"<y>E:*H "3oŢ_U=1kc.:9_q ɦ ;|ryWT@@Z0`!`DkZfi =sGfF%{Uan]K6d c(V?ichcd5=mnr7_z+'P#yg'| | lV?>_AV (37]%hGô~%''/o/. &R9K?xx_6lnfzsvND)9W ю֝ϣ3ôLԎ>s`K2LXOơJ/^^$Qp0%)v"PVn]|$zlt<:lgi b7{7grC)Yɧr)H*njqqYeXG筙k6.[4l@%rͼ*XŠ%yB<DžӷGW痁-Rq%wVl*bL'Õ Dl O?EH;~yW,4* @_*U PY.çCQ㛅W(]ԊU8AetvK hg86uD")HZQpTu8/+plӡ,=r:ya!-uN|{"&%EqUx锁qyC س!~BM[=?6jI~_fXh%i[Vj*kolOl{nEo3qSpqA%spu*vYvAwwAxgx1y=z@Yz*|=|Q|;}~`^~,4"&/]tG`V&=BDC!6IRaCg=|pxBy\[#pk bAXQR~i)BH-O8lSap#1~ 09Wc+"{4(YqYurV$xu#R[z3ek7'51UcT+:&Qrm#wx6c;Ds)?}qPByD2B'x;*nMl># V2em$?Rb( l ko:WjX_fi?^ }5R=r=d}Yo^x4|k,%]@*?՜.+,0 hp  UAMS'\  Title  !"#$%&')*+,-./1234567:Root Entry F@(<Data 1TableWordDocument2SummaryInformation((DocumentSummaryInformation80CompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q