INSTRUCTIONS
STEP 1: SERVICE CENTER/RECHARGE OPERATION RATE DEVELOPMENT WORKSHEET
Complete a separate Service Center/Recharge Operation Rate Development Worksheet for each rate
charged by the service center.
HEADER SECTION
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Service Center/Recharge Operation Name - Enter the name of the Service Center/Recharge
Operation.
Funds Center # - Enter the 10-digit service center/recharge operation funds center number.
Dept # - Enter the 5-digit department number associated with the service center/recharge
operation funds center.
COST ESTIMATE SECTION
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Salaries and Wages- Enter the position title, position number and the estimated salary
associated with all personnel involved in the operations of the service center/recharge
operation. (If there are numerous positions, attach an excel spreadsheet listing this detail and
enter totals only on the worksheet.)
Fringe Benefits – Enter total estimated fringe benefits associated with the estimated salaries of
the personnel.
Current Expense
a. Current Expense (excluding depreciation) – Enter all estimated current expense costs
associated with operating the service center. Include mandatory transfers in this
category.
b. Depreciation Expense - Enter the estimated amount of annual depreciation (if
applicable).
Total Cost – Sum all estimated salaries and wages, fringe benefits, and current expense costs.
Carryforward – Enter estimated surplus carryforward as a negative number. This amount will
reduce the calculated rate. Enter estimated deficit carryforward as a positive number. This
amount will increase the calculated rate.
Subsidy – Enter the amount of subsidy to be provided by another unit as a negative number.
This amount will reduce the calculated rate.
Total for Rate Calculation – Sum (Total Cost, Carryforward and Subsidy). This is the total amount
needed to operate the service center/recharge operation for the fiscal year.
UNITS OF OUTPUT ESTIMATE AND USER FEE SECTION
The units of output estimate is the measurement that forms the basis for the calculation of a billing rate
(user fee) that can be charged to the customers. Examples of units of output include: number of copies,
hours of labor, amount of weight, etc. Provide documentation supporting the development of the units
of output for each billable rate. (See example)
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STEP 2: SERVICE CENTER/RECHARGE OPERATION RATE REQUEST SUMMARY FORM
HEADER SECTION
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Service Center/Recharge Operation Name - Enter the name of the Service Center/Recharge
Operation.
Funds Center # - Enter the 10-digit service center/recharge operation funds center number.
Leave blank if multiple rates. The funds centers will be listed on each rate development
worksheet.
Service Center/Recharge Manager Name and Phone Number – Enter the name and phone
number of the service center/recharge operation manager.
Business Officer Name and Phone Number - Enter the name and phone number of the business
officer responsible for the fiscal matters in the service center/recharge operation.
Fiscal Area – Enter the name of the fiscal area (President, EVPFA, UK HealthCare, Provost).
Dept # - Enter the 5-digit department number associated with the service center/recharge
operation funds center. Leave blank if multiple departments. The departments will be listed on
each rate development worksheet.
SECTION I – RATE DEVELOPMENT
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Rate Effective Period – Enter the date range for each period in which the rate(s) is effective.
Current Period Annual Estimated Cost
a. During the budget development process (for the new Fiscal Year rates) – Leave blank
b. For rate changes during the fiscal year - Use the latest approved rate form to copy the
data from the “Proposed Period Annual Estimated Cost” column to the “Current Period
Annual Estimated Cost” column.
Proposed Period Annual Estimated Cost – Use the data from the Rate Development
Worksheet(s) to complete this section. (If multiple rates, combine the amounts from all
worksheets and enter.)
Units of Output - Use the data from the Service Center/Recharge Operation Rate Development
Worksheet to complete this section. (If multiple worksheets, leave the summary form blank.
Sponsored Projects Accounting (SPA) will refer to the individual worksheets.)
Billing Rate Internal/External – Enter the dollar amount that you propose to charge the
internal/external customers. (Note: Internal customers cannot be billed for more than the
calculated rate.) (If multiple rates, leave the summary form blank. SPA will refer to the individual
worksheets.)
Funds Center(s) providing subsidy – Enter the 10-digit funds center(s) providing the subsidy, if
applicable. If more than three funds centers, contact the University Budget Office (UBO).
RATE DEVELOPMENT APPROVAL
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Obtain the Service Center Manager’s (SCM) signature
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SECTION II – BUDGET DEVELOPMENT
Note: In this section, enter the absolute value of all amounts since the formulas derive the
totals.
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Rate Effective Period – Enter the date range for each period in which the rate(s) is effective.
Current Period Annual Budget
a. During the budget development process (for the new Fiscal Year rates) – Leave blank
b. For rate changes during the fiscal year - Use the latest approved rate form to copy the
budget data from the “Proposed Period Annual Budget” column to the “Current Period
Annual Budget” column.
Proposed Period Annual Budget
a. Expenditures – Enter the budget for Personnel, Benefits and Current Expenses based on
the amounts derived in the Rate Development Worksheet. (Note – If the service center
is subsidized with funds from the general fund, reduce the budget by the amount of the
subsidy).
b. Revenues
i. External Income– Enter the budget associated with the income from external
users.
ii. Subsidy – Enter the budget associated with the Non-general Fund subsidy.
iii. Carryforward Surplus – Enter the amount of surplus carried forward from the
prior fiscal year.
c. Recharges
i. Personnel – Enter the personnel budget from the Service Center/Recharge
Operation Rate Development Worksheet (reduce this amount by income from
external users, non-general fund subsidy and carryforward surplus, if
applicable).
ii. Benefits – Enter the benefits budget from the Service Center/Recharge
Operation Rate Development Worksheet (reduce this amount by income from
external users, non-general fund subsidy and carryforward surplus, if
applicable).
iii. Current Expense - Enter the current expense budget from the Service
Center/Recharge Operation Rate Development Worksheet (reduce this amount
by income from external users, non-general fund subsidy and carryforward
surplus, if applicable).
ALL OTHER FIELDS NOT REFERENCED IN THE INSTRUCTIONS WILL SELF POPULATE
BUDGET DEVELOPMENT APPROVAL
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Obtain the Business Officer’ signature
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REQUIRED DOCUMENTATION
1. Completed Rate Development Worksheet for each rate.
2. Completed Summary Form for each service center or recharge operation.
3. Attach BW Expense report by commitment item showing the previous fiscal year activity.
STEP 3: ROUTING AND RATE APPROVAL
1. Enter budget into BPS as stated on the Summary Form - During the budget development
process ONLY. Changes made during the fiscal year, proceed to step 2.
2. Send service center/recharge operation summary form and all other required documentation
to Sponsored Projects Accounting (SPA)
3. SPA reviews Section I of the Rate Request Summary form and works with Service Center
Managers (SCM) to approve rates
4. SPA sends approved forms to SCM and UBO during the budget process and to the SCM during
the year.
5. a) During the budget development process ONLY - In July, the AFOs ensure that the budget as
stated in Section II of the Rate Request Summary form (returned by UBO) matches amounts in
SAP
I.
If budget matches, AFO signs form and retains for records
II.
If budget does not match, AFO:
 works with Business Officer to prepare a budget revision and routes the budget
revision and approved service center form to UBO through the SAP workplace
b) Changes made during the fiscal year – SCM reviews Section II of the Rate Request Summary
form and prepares a budget revision and routes with the service center form to the AFO through
the SAP workplace. AFO reviews and submits the budget revision and approved rate form to
UBO through the SAP workplace.
6. UBO reviews and posts the budget revision document.
Revised Jan 2013
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