UNL’s Service Center policy was established to provide consistent operational practices among the various service center units and to ensure compliance with federal government regulations. This is essential since UNL conducts sponsored programs under federal government grants and contracts. Service center activities result in direct and indirect charges to sponsored grants and contracts. Therefore, Service Center policies and practices must reflect government regulatory costing principles such as those contained in the Office of Management Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 C.F.R §200) (Uniform Guidance) and those required by the Cost Accounting Standards Board. As a major research university, UNL cost accounting must be consistent for all operations.
When setting up a service center, it is important to identify which type of cost center you need based on funding and purpose of your service center operation. The information within the Service Center chapters of this manual will assist you in understanding what a service center is, determining what type of service center is most appropriate for you, and how to set it up.