Our office assists in establishing and updating (1) Sales & Service Funds, (2) Short-Term Service Agreements, and (3) Business Contract Funds. The majority of these funds are Sales & Service. These particular activities are expected to provide quality products and services (primarily to campus users) at rates that are both reasonable and equitable. Generally, rates are to be set on a per-unit basis and similar products/services are to be sold to customers at the same rates. These activities should generally be self-supporting and operate on a breakeven basis. Please contact our office if you have questions about an existing Sales & Service activity or are interested in creating a new one.
Sr. Fund Manager (Olympic Analytical Lab)
Sr. Fund Manager (Brain Tumor Translational Resource (BTTR), Technology Center for Genomics & Bioinformatics (TCGB), and Translational Pathology Core Laboratory (TPCL))
Sr. Fund Manager (UCLA Immunogenetics Center (UIC) and UCLA Biorepository (UBR))
Sales & Service activities are governed by UCLA Policy 340.0. These activities are expected to provide quality products and/or services at rates that are both reasonable and equitable. Generally, rates are to be set on a per-unit basis and similar products and/or services are to be sold to customers at the same rates, allowing for the rate difference caused by charging full costs to non-University customers. These activities should not assume any obligation beyond the delivery of a standardized product or service at uniform, pre-established, per unit prices to multiple customers. These activities should be self supporting, covering both Direct and Indirect Costs and operate on a break-even basis. Also, the activity should provide goods or service that are not readily available from outside sources unless there are overriding economic, ethical, or other institutional issues to support the need for the University to provide the goods or services.
Each activity is to be set up in a separate Sales & Service fund to properly track the activity's income and expenses. Each activity is required to establish and maintain a budget on the ledger and in the permanent budget system that reflects its operations. The initial, approved permanent budget will be established by Corporate Accounting on behalf of the unit. Only income and expense related to the approved S&S activity may be recorded in the activity's fund unless the non-related income/expenses transaction is specifically authorized by POSSSE or the fund is being closed out by Corporate Accounting. In other words, customers can only be billed for approved services on the fee schedule. Annual rate and/or accounting adjustments must be done to eliminate any surplus or deficits that are not related to an approved purpose.
Billing & Rate Setting
Each activity must use the University's recharge system for internal customers and the University's billing system for outside customers. Rates to be charged shall be justified by and consistent with the activity's expenses. Customers must be charged according to an approved rate structure based on budgeted costs and volumes and rates must be applied uniformly within each specific customer class. Rates are expected to be fully costed and in measurable units of goods or services. Requests to grant fee waivers or discounts are to be submitted to the Dean or Vice Chancellor and then forwarded to the POSSSE Chair along with the rationale for the waiver or discount and the funding source to be used to offset the waiver or discount. External users are to be charged at full cost. Discounting, if permitted at all, is to be approved by POSSSE and based on either volume-related economies of scale beneficial collaborations where the Dean/Vice Chancellor is prepared to provide a subsidy for the transaction.
Sales & Service Activities may be documented in a written agreement once the budget rand rate proposal has been approved by APB. The agreement should be document the approved rates and quantities underlying the transaction, and must include appropriate UCLA indemnification language. It is recognized that some activities (for instance, one-time activities and conference activities) do not lend themselves to the establishment of such agreements. These type of activities would be exempt from this documentation requirement. The approved, standardized Short Term Services Agreement Form must be used for sales and services provided to all external entities. Any other document format must first be reviewed as to form by Legal Affairs to assure that the University's interests are reasonably protected. Contact our office to discuss these agreements.