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Required Reporting for FSEAs

Directive Statement

Fee-for-Service Educational Activity (FSEA) with annual revenue in excess of $1 million are required to submit to the Auxiliary Accounting Office semi-annually (as of 06/30/yy and 12/31/yy) the following:

  • Analysis of revenue, expense, and cash information as compared to prior year activities
  • Accounts receivable: 30-60-90-120 day summary with detail and explanation of amounts over 120 days

Other accrual information is required to be submitted only annually. (Ex. Deferred revenue, prepaids, inventory, other accruals).

Reason for Directive

To ensure Fee-for-Service Educational Activities are conducted in accordance with good business practices and with the laws, rules, regulations, and policies of the State of Florida and the University.

Who must comply?

All Fee-for-Service Educational Activities.


All Fee-for-Service Educational Activities meeting the above requirements must submit the applicable reports to the Auxiliary Accounting Office (ga-aux@ad.ufl.edu).

Departmental Reconciliation

In addition to the required reporting to the Auxiliary Accounting Office, every Fee-for-Service Educational Activity should follow all the Monthly Reconciliation procedures, including review and approval by Tier 2 and Tier 3, to ensure the FSEA is operating to budget and the available balance is sufficient to sustain operations.

Last Reviewed

Last reviewed on 03/20/2024


FSEA Review Process and Advisory Committee

Managing Receivables and Account Write-Off

Inventories for Supply and Resale


UF HR Toolkit – Reconciliation


Auxiliary Accounting: (352) 294-7236

University Controller’s Office: (352) 392-1321

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