Recharge centers are departments or functional units that provide goods and services primarily for the benefit of other University internal users. Users are charged billing rates that are intended to cover the aggregate costs of the center. This is the most common classification for units providing services to University internal users.
Specialized Service Facilities (SSF)*
Per the federal Uniform Guidance, a Specialized Service Facility is a form of recharge center which involves highly complex or specialized facilities. Costs of services provided by SSFs are allowable, provided the charges for the services meet one of the following points:
The costs of such services, when material, must be charged directly to applicable awards based on actual usage of the services on the basis of a schedule of rates or established methodology that:
- Does not discriminate between activities under Federal awards and other activities of the University, including usage by the University for internal purposes, and
- Is designed to recover only the aggregate costs of the services. The costs of each service must consist normally of both its direct and its allocable share of all indirect (F&A) costs. Rates must be adjusted at least biennially, and must be taken into consideration over/under applied costs of the previous period(s).
- Where the costs incurred for a service are not material, they may be allocated as indirect (F&A) costs.
*Recharge centers with revenue of $1,000,000 or more may have indirect facilities costs included in the rate development. (Includes recharge centers that are separated by department or program with individual revenue under the $1,000,000 but as a group represent the same or related services with costs that are shared by the departments or programs and have total revenue of $1,000,000 or more.) Also, Specialized Service Facilities may have facilities indirect costs included in the rate development. Contact F&A Reporting and Analysis to determine the type of center that you operate or plan to operate and whether facilities indirect costs can be included in the rates.
These forms are examples only of the information that is needed to substantiate existing Recharge Center billing rates as well as to establish new ones. Contact F&A Reporting & Analysis for a worksheet for your recharge center. Recharge center worksheets should be completed and updated annually.
Recharge Centers [PDF]