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  4. Set-up or Modify an EBA
  5. EBA Review Process and Advisory Committee

EBA Review Process and Advisory Committee


The Educational Business Activities (EBA) application and rate review process is designed to provide the documentation needed to ensure the proposed EBA unit will be operating within University policies and all applicable laws.  During the review process, the Auxiliary Office will meet with the department to ensure that the Request to Operate an Educational Business Activity has been completed appropriately, and obtain any additional information such as:

  • Appropriate calculation of rates and allocation methodology
  • Support for the expected volume and units of measurement
  • Additional understanding of proposed services
  • Connection to the University and/or department’s primary mission
  • Expected usage of campus resources / impact on students or employees
  • Understanding of the potential customers (internal/external)
  • Confirmation of any support funding
  • Any other information required

The Auxiliary Office will summarize all obtained information in a memo to the Auxiliary Advisory Committee (see below for more information), including supporting documentation.  The Auxiliary Advisory Committee will review the documentation and communicate any additional concerns/questions to the Auxiliary Office, who will follow up with the department to resolve.

Tax Considerations

The Auxiliary Office will also ensure appropriate consideration has been given to the impact of Sales Tax and Unrelated Business Income Tax  for the proposed services.

Auxiliary Advisory Committee

An Auxiliary Advisory Committee has been established to facilitate the creation of Educational Business Activities by the University of Florida.  The Committee consists of representatives from Legal Services, IT Services, Division of Sponsored Research, Contracts and Grants, the University Controller, and others.  The Committee will recommend approval or denial of any Request to Operate a new EBA form submission.

After the meeting, approved requests will be routed to the Vice President of Finance and Chief Financial Officer for final review and approval of the Request to Operate an EBA form.  The Auxiliary Office will communicate the approval or denial of a proposed EBA to the requesting department.

The Auxiliary Office will document minutes of all Committee meetings.


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


EBA Authoritative Guidance


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

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