Cost Accounting
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)