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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:

Definitions

Fee-for-Service Educational 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

09/10/2021: updated content

Resources

FSEA Authoritative Guidance

Training

PST130: Reconciliation

CFO400: Fiscal Responsibility for UF Leaders

Contacts

Auxiliary Accounting: (352) 294-7236

University Controller: (352) 392-1321

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