Depart- mental Revenue Budgets |
Service and Recharge Centers | General and Designated Operating Fund Budgets | Program Income Budgets | Auxiliary Enterprises | |
---|---|---|---|---|---|
Self-sustaining budget? | Yes | Yes | No | No | Yes |
How are internal customers charged? | Cost Transfer Invoice (CTI)* | Internal Sales Document (ISD) | CTI* | CTI* | ISD |
Can charge external users? | Yes | Yes | No | Yes | Yes |
What is the source of the majority of revenue? | External users | Internal users | Internal users only | Can be either internal or external users | External users |
Subject to institutional overhead or F&A cost? | Varies | Yes, external revenue subject to insitutional overhead | No | Yes, costs subject to F&A cost | Varies |
Do rates charged to external users need to be based upon costs? | No | No | Can only transfer costs between entities. Reimbursement limited to the actual cost of providing the goods or services. | Must charge same rate to internal and external users. | No |
How to distinguish from other accounts using FIN Action 4 Screen? | Budget type 10 | Program type is 20 (Service) or 22 (Recharge) | Generally budget type 01 thru 03, except budget type/class 01/44, 01/81, 01/86, 01/99, 02/11, 03/21, and 03/22 | Budget type/class 05/51 | Budget type 11 and program type 99 |
Example | 07-93XX Radiology Revenue | 14-94XX Motor Pool | 06-10XX Mechanical Engineering | 65-21XX Primate Center Income | 14-96XX University Press |
Contact | Budget Office | MAA | Budget Office | GCS to establish account, GCA during life of account | Budget Office |
Further Information | Service and Recharge Center Policy | Program Income Policy |
* - Charges listed on the CTI are limited to the actual cost to the issuing budget of providing the services or supplies. Charges may not be issued until the services/supplies have been provided.