Controller's Office
Comprehensive review - Selling Goods and Services to
University Departments
The changes made to the policy Selling Goods and Services to University
Departments are up for 30 day review. The revisions are based on
feedback received from Operational Excellence, Internal/External Sales
Advisory Board, Certified Approvers Advisory Committee, as well as other
subject matter experts and business partners. Consideration was given
towards the requirements defined in the Uniform Guidance (formally A-21)
as provided by the Office of Management and Budget (OMB). These
changes include:

Lengthen the frequency of reviewing and updating rates

Removed the requirement for an annual review by the Deans

Established risk-based approach to the level of oversight

Relaxed Business Plan requirements

Relaxed Training requirements

Clarification provided in areas that had frequent questions
In addition to loosening the compliance requirements, clarification and
guidance was provided in areas that had frequent questions by the units
conducting internal sales. These changes included:

Clarification on the roles of the units selling goods and services and the
roles of the units buying goods and services (Found in the Establishing an
Internal Sales Accounting Model procedure)

Minor language change related depreciation in the procedure called Capital
Equipment Acquisition: Internal Sales Organizations that rolls up under
the Managing University Capital Equipment policy

Minor language change that incorporates Internal Sales Transactions into
the Originating Accounting Transactions policy

Provided additional guidance on what is an acceptable development cost
and how Specialized Service Centers can capitalize these costs (Found in
the Establishing Internal Sales Rates procedure)
The Internal Sales Office will offer a seminar in mid to late July that covers
the changes in more detail. Please watch for the announcement.