Finance Division

Accounting Services

SERVICE CENTER
Effective:  04/15/07

Responsible Office: Comptroller

Policy

A service center is an operating unit that provides goods or services that are recurring, unique, not readily available from external sources, benefit the effectiveness of the University when available, and are subject to federal and/or state costing regulations and guidelines. A service center is essentially a “small business” operated by an academic department, interdepartmental laboratory or center to facilitate departmental/institutional research. Because Clemson University receives federal funding, the University is required to consistently apply federal costing regulations and guidelines. The costs associated with providing those goods or services are recovered from users through established and approved billing rates. All service center activity must either support or relate to the University’s mission. Billing rates are submitted to the Comptroller’s Office, and the Comptroller’s Office will review and will either approve or forward the billing rates to the Administrative Council for approval.

A recharge center is a service center that provides goods or services only within a single budget center or department. A recharge center’s rates may not be officially posted but still require reviewing by the Comptroller’s Office.

All service centers are required to follow Billing Rates Policy and Billing Rates Procedures when establishing and changing billing rates.