Service (recharge) centers are operating units established for the primary purpose of providing goods or services to the Colleges of CUNY. These centers recover their operating costs by billing or recharging user fees based on predetermined rates.
The Research Foundation has provided templates that may be used for both the surplus/deficit analysis and the user rate calculation. Instructions on using the templates are also provided on the website.
At a minimum a review of the rate calculation for a service center under $2 million must be completed annually ($2 million and above must be complete biennially) and submitted to the RF’s Assistant Controller for Related Entities to ensure any resulting surplus or deficit is carried-forward into the next year’s rate calculation.
Service center management is responsible for maintaining complete documentation of financial records, rate calculations, and supporting documents pertinent to service and recharge center activities. All service center activities must be documented, and the records maintained to support expenditures, revenues, billings, and cost transfers.