unit logo
  1. Home
  2. Knowledge Base
  3. Auxiliary Accounting / Educational Business Activities
  4. Operating an EBA
  5. Roles and Responsibilities

Roles and Responsibilities

The following table summarizes the responsibilities of various parties involved with Educational Business Activities (EBA).

Responsible Party Responsibility
Auxiliary Office
  • With Service Center Rate Review Committee, review rates for service centers
  • Provide rate setting guidance to EBAs
  • Facilitate the establishment of EBA units with Auxiliary Advisory Committee and CFO
  • Comply with Federal regulations regarding the treatment of service centers in the facilities and administrative rate computation
  • Track rate proposal submission process and contact units as needed
EBA Fiscal Management
  • Request the establishment of an EBA from the Dean/Chair or VP’s office
  • Submit approved request to Operate an EBA to the Auxiliary Office
  • Comply with EBA Directives and other policies and regulations associated with center operations
  • Calculate and apply rates uniformly to all internal users
  • Bill all customers in a timely and accurate manner
  • Prepare and retain documentation for the costs, billable units, and any other information used to develop rates
  • Ensure only allowable costs are included in the rates
  • Notify Auxiliary Office when it is anticipated that:
    • New services/products will be provided, or costs will significantly change
    • The EBA will no longer be operational
  • Prepare and submit semi-annual accrual information and variance report
School, College, or Department
  • Ensure all EBA’s under their jurisdiction comply with the EBA directives
  • Ensure rates only include costs directly related to the operation of the unit, and to the service/product the user receives
  • Provide funding and documentation for unit costs not included in the rates as well as any unallowable costs covered by the school/college/department
  • Review and approve rates for EBAs
  • Review service/recharge center financial statements and variance reports
  • Fund deficits that cannot be recovered through rates
Internal Audit
  • Review, on a periodic basis, the records, operations, and practices of the units


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


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

Still have a question?

View our FAQs