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INTRODUCTION:
The Office
of Cost Analysis was established in 1998. This area provides
a wide range of services and oversight to many individual departments
as well as the University in whole. OCA is responsible for ensuring
that federal requirements are known and followed. This process necessitates
the annual review of the service centers to confirm that UCONN is in compliance
with the cost principles and accounting standards set forth by the U.S.
government. This review includes any cost adjustments made outside of
the normal purchasing or payroll process.Additionally, OCA reviews
the rates charged by the Centers to their customers. All allowable costs
associated with a Center’s tasks will be considered during rate development.
Sale of goods or services by a service center must be consistent with
good business practice and must comply with all applicable regulatory
and legal requirements, including those outlined in OMB
Circular A-21 and the
Government
Cost Accounting Standards. Federal grants and
contracts may not be charged a higher rate for the goods and/or services
that any other internal or external customer may be charged. A Service
Center is defined as a unit which charges a rate to recover the full allowable
cost of goods or services provided. An area which charges another area
for the cost of the goods or services only, without consideration of other
recoverable costs is deemed a recharge center. The Office of Cost Analysis
is located at the Storrs campus, on the 2nd floor of the Budds Building,
room 202B. Questions may be directed to Manager, Wes Eaton at 860.486.1720,
or Clifford Scott, Assistant Finance Director, at 860.486.1366, rm 202A.
For
those departments located at one of the regional campuses, correspondence
may be addressed to:
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