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  5. Requirements for Operating a Fee-for-Service Educational Activity

Requirements for Operating a Fee-for-Service Educational Activity

Directive Statement

Operating a Fee-for-Service Educational Activity (FSEA) requires an understanding of the guidelines applicable to these types of units.

Moneys generated by an FSEA unit of the University are not appropriated but should follow the expenditure guidelines for appropriations set forth by the State Department of Financial Services, Division of Accounting and Auditing, as outlined in Disbursements – Expenditures. Although these guidelines should be followed, FSEA moneys may be expended for goods and services necessary to fulfill the mission and programmatic needs for which the FSEA was established.

The Fiscal accountability rests with the Department head/Chair assigned to a unit, even if day-to-day responsibility is delegated.  Delegation of responsibility does not reduce the accountability of the leader. Fiscal accountability includes the maintenance of all necessary documentation to ensure costs of the FSEA are allowable, allocable and reasonable for all financial activity throughout the FSEA’s life.

Reason for Directive

All Fee-for-Service Educational Activities, no matter the size, are subject to the cost principles set forth in the U.S. Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and other rules and regulations.

Who must comply?

All UF departments.

Operating Requirements

FSEA administrators must ensure that Fee-for-Service Educational Activities are conducted with good business practices in compliance with the laws, rules, regulations and policies of the State of Florida and the University.  It is crucial that all staff that has fiscal responsibility for FSEA activities are familiar with these requirements:

Last Reviewed

Last reviewed on 03/20/2024


FSEA Authoritative Guidance


PST130: Reconciliation

CFO400: Fiscal Responsibility for UF Leaders


Auxiliary Accounting: (352) 294-7236

University Controller: (352) 392-1321

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