ࡱ> g }:bjbjVV F|r<r<1&&&8^L&nff(iiimmmmmmm$orLmMiiMMmmQQQMFmQMmQQr%T&0 Xt?&mm0nM&r9 r&&xrc) Di"QiiimmE iiinMMMMriiiiiiiii : Although the Request for Establishing a New Specialized Service Facility form was intended to be self-explanatory, below are explanatory comments for each item on the form. Proposed Specialized Service Facility Name: The name by which the activity is to be known and commonly referred to in all future correspondence . Requested Start Date: This will normally be the day facility operations will commence. Description of goods or services provided: The description should be as detailed as possible since justification for approving the request to establish a new specialized service facility will be dependent upon how critical the need is for the services to be offered. Description of potential specialized service facility users including any external users: The description should be as detailed as possible since justification for approving the request to establish a new specialized service facility will be dependent upon how many potential users the facility will serve once operations commence. 1. Briefly describe and indicate locations of commercial and other non-UH sources from which similar goods or services may be obtained. The proposed new specialized service facility will need to provide sufficient evidence to support the claim that there are no other commercial or other non-UH sources from which similar or services may be obtained. Sufficient evidence should include the names, addresses, hours of operation, and billing rate schedules of any commercial and other non-UH sources. 2. Briefly describe other UH sources from which similar goods or services may be obtained. The proposed new specialized service facility will need to provide sufficient evidence to support the claim that there are no other UH sources from which similar or services may be obtained. Sufficient evidence should include the names, hours of operation, and billing rate schedules of any commercial and other UH sources. 3. If similar goods or services may be obtained from non-UH sources or other UH sources, explain the necessity fro the proposed activity. The proposed new specialized service facility will need to provide sufficient evidence to justify the establishment of an activity when there are other commercial, other non-UH sources, or other UH sources from which similar or services may be obtained. 4. If the goods or services have been provided free of charge in the past: a. Describe past funding sources and provide an expenditure history. b. Explain the necessity for now charging for the goods or services. The proposed new specialized service facility will need to provide sufficient evidence to justify recovering the costs of services that have heretofore been provided at no cost to the users. 5. Estimate/Project: a. Annual activity volume, such as hours of usage, number of copies, etc. b. Number of annual users. c. Annual dollar volume of recharge income. d. Number of years the facility will provide goods or services. A specialized service facility should only be established when there is clear and convincing evidence that the demand for the services or goods to be provided will be ongoing for several future fiscal periods. If the future usage and estimated recovered costs cannot be estimated or projected, then it may be hard to justify the need for the services/goods. 6. State the estimated percentage of users by the following categories: a. UH Departments 1. Federal and Federal flow-thru users % 2. State funded users % 3. Non-federally or state funded users % b. UH Individuals: 1. Individuals % 2. Faculty % 3. Staff % c. Non-UH Individuals and entities % Total 100% A specialized service facility should only be established when there is clear and convincing evidence that there will be sufficient demand for the services or goods to be provided. If the types of future users, or their anticipated usage, cannot be determined, then it may be hard to justify the need for producing the services/goods. 7. If applicable, describe any connection between the proposed facility and any Federal contract or grant, including: a. Any subsidy, direct or indirect, to be provided by the Federal contract(s) or grant(s). b. Any limitation the Federal contract(s) place on the use of the proposed activity's income. Specialized service facilities are defined as, Highly complex or specialized facilities operated by colleges, divisions, or departments that offer goods and/or services to, and receive recovered costs from, federally sponsored activities of the 91. (Examples include, but are not limited to, telecommunication centers, super computers, animal care facilities, wind tunnels and reactors.) An activity will be identified as a Specialized Service Facility for purposes of this policy when it anticipates recovering costs from federally sponsored activities in any given fiscal year. (MAPP 03.01.01, Section III.G.) Since specialized service facilities should be established to support federally sponsored research activities at UH, it is extremely important to identify the sources of funds that will be used to operate the facilities. Please keep in mind that federal funds cannot be used to establish and operate a facility that provides a service and recovers the cost of that service from a federally sponsored user. 8. If applicable, describe any connection between the proposed facility and any non-Federal funding source, including: a. Any subsidy, direct or indirect, to be provided by the funding source. b. Any limitation the funding source places on use of the proposed activity's income. Subsidy: Additional funding provided by sources other than the recovery of costs from users. Subsidies may be in the form of actual fund transfers into the operating cost center or the paying of expenses from non-specialized service facility cost centers. The most common forms of subsidy will usually include the payment of employees salaries, the payment of maintenance and operating expenses, or the purchase of capital equipment from other funding sources. While specialized service facility operations may be subsidized by authorized university allocations, to the extent that specialized service facility expenses are paid for from non-specialized service facility sources, they cannot be included in the universitys facilities and administrative cost recovery pool when preparing the F&A Cost Proposal. (MAPP 03.01.01, Section III.J.) The costs for providing goods and/or services should be charged directly to the users through a billing rate mechanism. The billing rates should be designed to recover the aggregate costs of providing the service. A formal published schedule of billing rates will be maintained by all specialized service facilities. (MAPP 03.01.01, Section IV.B.1.) Billing rates shall be based on standard cost accounting methods and designed to recover not more than the aggregate cost of the services over a long-term period (i.e., they should not make a profit or accumulate large surplus balances). (MAPP 03.01.01, Section VI.A.6.) 9. If sales to non-UH individuals or entities are expected, provide information conclusively showing that satisfactory commercial or other non-UH sources for similar goods or services so not exist. Specialized service facilities shall not sell goods or services to the general public or other non-91 affiliated entities unless written approval for an exception is obtained from the Associate Vice President for Finance (or his/her designee) in advance of making such sales. (MAPP 03.01.01, Section IV.C.2.) 10. Provide the following financial information: a. Proposed funding sources for : 1. Start up costs 2. Working Capital 3. Equipment to be acquired b. Use the forms provided (modify to meet your needs) to provide: 1. Cost study 2. Budgets 3. Depreciation or Use-Allowance A written request providing sufficient justification for recognition as a specialized service facility must be submitted to the Division of Administration and Finance, Office of Finance Cost Accounting Department in a format, and in accordance with procedures, prescribed by that department. (MAPP 03.01.01, Section V.A.1.) The request for recognition as a specialized service facility must include a cost study and proposed billing rates prepared using forms and in a format prescribed by the Division of Administration and Finance, Office of Finance Cost Accounting Department. These must be reviewed by the Cost Accounting Department and approved by the Associate Vice President for Finance (or his/her designee) before the proposed new specialized service facility begins operations and recovering costs from users. (MAPP 03.01.01, Section V.A.2.) Excel formatted Cost Study Forms have been developed to provide a reporting template for the financial information that needs to be taken into consideration when requesting to establish a new specialized service facility. 11. Provide the following tax information: a. Sales Tax. If the proposed facility will sell goods explain why the activity should not be subject to Texas sales regulations. b. Unrelated Business Income Tax. If the proposed activity will sell goods or services to individuals or entities, explain how the sales will relate to the University's educational or research mission. Sales not related to the University's educational or research mission will be reported as unrelated business income and subject to federal income tax regulations. Specialized service facilities can charge a higher rate for the same service to occasional external customers (i.e., non-UH affiliated users) than they charge to internal customers recharging to federally sponsored activities. This profit element does not have to be included when determining the over/under recovery of costs when computing the carry-forward into future fiscal years billing rates. However, this profit element may qualify for consideration as Unrelated Business Income Tax (UBIT). Specialized service facilities are responsible for keeping adequate and accurate records regarding sales to, and collections from, non-UH affiliated users and for contacting the 91s Tax Compliance Department for guidance in how to properly address any potential UBIT issues that may arise from making sales to non-UH affiliated users. (MAPP 03.01.01, Section VII.B.) 12. If the proposed facility will have a point of sale, or cash transactions, provide a copy of the cash handling procedures. Cash handling procedures must be approved as required by university policy. All on-campus service providers are governed by state procurement regulations and guidelines [e.g., State Comptroller Fiscal Policies and Procedures FPP I.004 (FM 95-115): Purchase Guidelines for On-Campus Service Centers and Auxiliary Enterprises] and other university policies and procedures pertaining to procurement, finance, and accounting (i.e., SAMs and MAPPs). 13. If the activity will bill other UH departments, provide a copy of billing procedures, including a sample of the billing statement/invoice to be provided to the specialized service facility users. Billing procedures must be approved as required by university policy. All on-campus service providers are governed by state procurement regulations and guidelines [e.g., State Comptroller Fiscal Policies and Procedures FPP I.004 (FM 95-115): Purchase Guidelines for On-Campus Service Centers and Auxiliary Enterprises] and other university policies and procedures pertaining to procurement, finance, and accounting (i.e., SAMs and MAPPs). Specialized Service Facility Location: Report the physical location of the facility. Primary Business Person: This will normally be the DBA or CBA. Title/Position: Phone Ext: E-mail: UH Mail Address: Specialized Service Facility Manager: The person(s) responsible for over-seeing the facilitys day-to-day operations Title/Position: Phone Ext: E-mail: UH Mail Address: Department and College/Division Approval and acceptance of operating and financial responsibility: Department Chair [Please Print/Type Name & Signature] Date: Dean (or equivalent) [Please Print/Type Name & Signature] Date: Forward this completed request to the Cost Accounting Department for review and evaluation.     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