Cost Accounting Policies, Procedures & Training Guides

What is, and what is not a Specialized Service Facility?
   • What is a Specialized Service Facility (SSF)?
   • What is NOT a Specialized Service Facility?

Applicable University Policy
   • Specialized Service Facility Policy (MAPP 03.01.01)

 Billing Rate and Financial Reporting Deadlines
   • Billing Rate Proposal and Financial Reporting Schedule

Specialized Service Facility Training Materials
   • Summary of Significant Policy Changes
   • Specialized Service Facility Policy Training Narrative
   • Specialized Service Facility Policy Training PowerPoint Slides
   • Providing Services to Multiple Classes of Users
   • Over-Recovered Cost Limitation - 60 Day Working Capital Reserve
   • Government Funded Capital Equipment Usage

Specialized Service Facility Forms
   • Request to Establish a New Specialized Service Facility Form
   • Cost Study Forms - Request to Establish a New Specialized Service Facility
   • Cost Study Forms - Billing Rate Proposal
   • Cost Study Forms - Financial Reporting Forms
   • Pricing Policy and Price List Certification Form

Specialized Service Facility Forms - INSTRUCTIONS
   • Request to Establish a New Specialized Service Facility Form - Detailed Instructions
   • Cost Study Forms - Detailed Instructions

Providing Services to Non-UH Affiliated Entities
   • Approved Request
   • IDC Collection Waiver - General Discussion

Specialized Service Facility Approved Billing Rates
   • Approved Billing Rate Schedules FY2014
   • Note regarding FY2013 Billing Rates
   • Approved Billing Rate Schedules FY2012
   • Approved Billing Rate Schedules FY2011
   • Approved Billing Rate Schedules FY2010
   • Approved Billing Rate Schedules FY2009
   • Approved Billing Rate Schedules FY2008
   • Approved Billing Rate Schedules FY2007
   • Approved Billing Rate Schedules FY2006

Facilities and Administrative Cost (F&A) Rate Agreement
   • Facilities and Administrative Cost Rates FY2016 – FY2019
   • Facilities and Administrative Cost Rates FY2012 - FY2015
   • Facilities and Administrative Cost Rates FY2009 - FY2011
   • Facilities and Administrative Cost Rates FY2006 - FY2008
   • Disclosure Statement (Cost Accounting Standards Board DS-2)

Other Authoritative Pronouncements
   • OMB Circular A-21, PRINCIPLES FOR DETERMINING COSTS APPLICABLE TO GRANTS, CONTRACTS, AND OTHER AGREEMENTS WITH EDUCATIONAL INSTITUTIONS
   • OMB Circular A-87, COST PRINCIPLES FOR STATE, LOCAL AND INDIAN TRIBAL GOVERNMENTS
   • OMB Circular A-110, UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS
      WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS
   • State Purchasing Policies (Expendit)