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  5. Types of Fee-for-Service Educational Activities

Types of Fee-for-Service Educational Activities


The University of Florida uses the term Fee-for-Service Educational Activities (FSEA) to represent numerous amounts of revenue-generating activities to account for the sales of goods and services that support the mission of the University.

The FSEA units must conform to various Federal (Uniform Guidance), Cost Accounting, State, University, and other legal requirements. Learn more about FSEA Authoritative Guidance.


Self-supporting units that exist to furnish goods and services to students, faculty, and staff for personal use. Units charge fees directly related to, although not necessarily equal to, the cost of goods or services.  Revenues for auxiliary services should not be provided from state general revenue sources except in payment for goods and/or services.  Examples include housing, transportation and parking facilities, and hotel auxiliaries.


Units that sell goods or services primarily to university departments (including sponsored agreements, on a regular, ongoing basis, for a fee that is based upon the actual cost of the goods or services).  These units operate on a break-even basis.  These units are also known across campus as service or core centers.  Service centers may sell to external customers on an incidental basis.  For example: Advanced MRI and Spectroscopy (AMRIS), ICBR Core facilities, and Clinical and Translational Science Institute (CTSI).

Cultural Centers/Broadcasting

Units that encompasses public service and cultural activities such as Center for Performing Arts, the Florida Museum of Natural History, the Harn Museum, and public broadcasting units under the College of Journalism and Communications. These units support academic activity at the University and may receive appropriation support.

External Business Activities

Units that encompasses business enterprises providing services primarily to external parties and in support of the mission of the University. Enterprises include testing labs and other professional services.

Last Reviewed

Last reviewed on 03/20/2024


FSEA Authoritative Guidance


Auxiliary Accounting: (352) 294-7236

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