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  4. Operating an FSEA
  5. Roles and Responsibilities

Roles and Responsibilities

The following table summarizes the responsibilities of various parties involved with Fee-for-Service Educational Activity (FSEA).

Responsible Party Responsibility
Auxiliary Accounting Office
  • With Service Center Rate Review Committee, review rates for service centers
  • Provide rate setting guidance to FSEAs
  • Facilitate the establishment of FSEA 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
FSEA Fiscal Management
  • Request the establishment of an FSEA from the Dean/Chair or VP’s office
  • Submit approved request to Operate an FSEA to the Auxiliary Accounting Office
  • Comply with FSEA 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 Accounting Office when it is anticipated that:
    • New services/products will be provided, or costs will significantly change
    • The FSEA will no longer be operational
  • Prepare and submit semi-annual accrual information and variance report
School, College, or Department
  • Ensure all FSEAs under their jurisdiction comply with the FSEA 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 FSEAs
  • 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

Last Reviewed

Last reviewed on 03/20/2024


FSEA Authoritative Guidance


Auxiliary Accounting: (352) 294-7236

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