Auxiliary Accounting / Educational Business Activities

“Educational Business Activities” represent a number of revenue-generating activities, depending on the source of revenue and its relation to the educational process and its clients. Educational Business Activities encompass the following activities: Auxiliary Enterprise, Auxiliary Enterprise – Other, Recharge Center, Service Center.


Per Florida Statute (FL Stat § 1010.62), Auxiliaries/ Educational Business Activities (EBAs) are prohibited from loaning funds to other Auxiliaries/EBAs or providing revenues to secure loans for other Auxiliaries/EBAs unless approved through the Board of Governors. For additional information on loans, please contact Treasury Management at (352) 392-9057.

Educational Business Activity Documentation/Procedures

Educational Business Activities Directives and Procedures

Year End Accrual Requirements

Educational Business Activities with annual revenue in excess of $1 Million are required to submit year-end accrual and quarterly accounts receivable information.

Service Center Rate Review

UF annually reviews the rates of qualifying Service Centers to determine if they meet the required federal cost principles:

  1. Service center with annual internal revenue above $1,000,000.
  2. Service center with annual revenue from Federal grants above $200,000.
  3. Service center with revenue from Federal grants above $50,000 that were not reviewed in the prior year.