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  5. Deactivation of an Educational Business Activity (EBA)

Deactivation of an Educational Business Activity (EBA)

Directive Statement

Colleges and departments that have Educational Business Activity (EBA) units that become dormant have the responsibility to request the inactivation of the assigned Chartfield.  A written request to close the EBA must be sent to the Auxiliary Office.  The request must be approved by the department Dean/Chair.

Reason for Directive

To ensure that ChartFields are inactivated in a timely manner and that all surplus/deficit amounts of the EBA are accounted for correctly.

Who must comply?

All UF departments.


Prior to submission of the request, ensure the following:

  1. All applicable expenses have been booked
  2. Note that overhead expenses are assessed on a calendar year basis and may be assessed to an EBA unit in the fiscal years subsequent to the close of the actual service performed.  Reach out to the UF Budget Office to ensure that no outstanding charges are going to be assessed on the unit in the subsequent year
  3. Determine the final surplus/deficit amount and handle per the procedures below
  4. Contact the Auxiliary Team (ga-aux@ad.ufl.edu) to close the ChartField
  5. Auxiliary team will review the unit to ensure all activity on the EBA has ceased.  Fund balance must be brought to zero as part of the closing process

Note: Auxiliary Funds which have been inactive for 24 months may be subject to inactivation.  The Auxiliary Office will contact the units that may be subject to this criterion.


If the EBA ends with a deficit balance, the department is responsible for funding the deficit.


If the EBA ends the activity with a surplus balance, the EBA manager must:

  1. Evaluate the EBA users over the last fiscal year and the extent, if any, to which federal users were charged
  2. A refund should be calculated, and a credit provided to the federal projects originally charged
  3. If no grant activity occurred, the surplus balance may be absorbed by an approved unit/college auxiliary reserve


Educational Business Activity

Revenue-generating activity from the provision of goods and/or services.  Such activity enhances, promotes, or supports the University’s instruction, research, public service and campus support functions, and other educational and support functions in order to meet the needs of students, faculty, staff, and members of the public participating in University events and programs.

Last Reviewed

01/31/2021: reviewed content


Educational Business Activity/Auxiliary Accounting: (352) 294-7236

UF Budget Office: (352) 392-2402

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