Service Centers
Service Centers
Service Centers and Specialized Service Facilities (SSF) provide goods and services within the university for established fees. These centers provide shared services and access to equipment and facilities that are critical to sponsored research activity and are substantially related to the mission of the university. Because these Service Centers and SSFs directly charge sponsored projects, their financial activity is subject to audit and must comply with federal cost principles, Uniform Guidance, GAAP, and UMCP policy. University policies including Service Centers and Specialized Service Facilities (SSF) provide goods and services within the university for established fees. These centers provide shared services and access to equipment and facilities that are critical to sponsored research activity and are substantially related to the mission of the university. Because these Service Centers and SSFs directly charge sponsored projects, their financial activity is subject to audit and must comply with federal cost principles, Uniform Guidance, GAAP, and UMCP policy. University policies including USM Policy IV-1.00, and Policy VIII-10.50(A) also apply.
Internal Billing- Required Documentation
Internal billing transactions must include adequate supporting documentation which, at a minimum, must include: A description of the item billed, unit price, quantity, and service date.
Timing for Internal Billing Transactions:
According to the Service Center Operations Manual Service Centers should bill monthly, and no less than bimonthly. To ensure appropriate closeout of sponsored projects, service centers must invoice no later than 90 days after the date of service. Units are advised to consider end-of-month deadlines and holiday periods to allow for full approval before month-end close.
Rate Setting
Rates are reviewed and approved by the Office of Cost Accounting, and renewed every two years.
The Rate Approval Process
Beginning in January 2026, a structured rate development process will be available for Service Centers that are developing or renewing their rate package for Fiscal Year 27 (effective July 1, 2026).
This program provides the foundational information needed to develop or renew Service Center rates and to ensure that billing and expenditures comply with federal regulations and institutional policy.
Training: Two 90 minute training sessions
Financial Review: a financial review meeting with the administering department and the Office of Cost Accounting will review prior spending and billing activity and plan next steps for the rate development process.
Templates are provided including a rate workbook and review checklist
Who should participate?
The training sessions are designed for Core Directors, program staff, financial staff and managers, and department or college personnel responsible for budgeting, and approving Service Center transactions. Core Directors and department personnel responsible for the rate development should participate.
Guidance
- UMCP Service Center Operations Manual (12/1/2022)