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Policy for Service Centers, Recharge Centers, and Specialized Service Facilities
Effective Date: July 1, 1996
Last Reviewed July 1, 2001
Before any operation commences business or continues business after June 30, 1996,
the department must have the center classified as either a recharge center or a
service center/specialized service facility by the Auxiliary Oversight Committee.
Depending upon the classification the following rules apply.
Recharge Centers
- For the purpose
of charging costs or recording credits resulting from recharge operations, each
recharge center does not have to set up a single account or a series of accounts.
- Expenses will be
allocated to the users monthly.
- Annual surpluses
or deficits may be charged to the departmental account.
Service Center/Specialized Service Facility
- For the purpose
of charging costs or recording credits resulting from operations, each service center/
specialized service facility will use a single account or a series of accounts.
- Each service center/specialized
service facility will calculate their rate(s) annually. Annual surpluses or deficits
are to be carried forward and used in the calculation of the annual rate.
- Each service center/specialized
service facility will establish an inventory account or exclude any growth in the
inventory from the year's charges.
- Proceeds from all sales of service will be recorded to revenue.
- Each service center/specialized service facility will remove unallowable costs from
the rate calculations as set forth by OMB Circular A-21.
- Each service center/specialized service facility must adequately document its activities
and maintain records to support expenditures, billings and transfers.
- No service center/specialized
service facility will establish discriminatory pricing.
- Service center/specialized
service facility rates for internal users will be calculated
in accordance with OMB Circular A-21.
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