Roles and Responsibilities

UCSD BFS strives for the highest level of customer satisfaction. To ensure we deliver consistent, quality, timely service, UCSD BFS commits to the following standards:

• Approve Recharge rates prior to providing services and billing to users as outlined in the Review Matrix
• Respond to customer requests for service via phone, email or a consultation request, as specified in the completion time guidelines
• Provide rate proposal development assistance and/or resolve any pending review issues
• Assist departments in successfully achieving their business needs and meeting compliance requirements
• Promote a culture that reinforces roles and responsibilities and policies and procedures in order to achieve the campus’ need for compliance
• Reserve the right to require additional reviews for all SSEA proposals, despite the risk level. BFS-GA and BFS-FAO will perform Financial and Compliance Reviews on an annual selection of additional proposals to ensure compliance with University and/or Federal guidance and policies.

• Perform Compliance Review of SSEA proposals as outlined in the Review Matrix
• Coordinate review process, including any resolution of comments, questions and objections
• Provide policy interpretations and guidance for individuals/units responsible for preparing SSEA proposals
• Has been delegated the authority by the BFS - Assistant Vice-Chancellor/Controller to;
  • Act as the final approver for all Recharges 
  • Review and approve Differential Income Exceptions to Policy Requests
  • As needed, extract all equipment under custodial codes associated with Recharges and exclude them from campus overhead rate

• Provide written confirmation of approved requests to Originating Department, Department Chair or Administrative Unit Head, Recharge Advisory Committee and BFS-GA
• Maintain the website for SSEAs, including current rates, waivers, etc.
• Prepare and distribute an annual monitoring report summary to department managers and VC Office's comparing existing SSEAs with approval status and various transactions recorded in the General Ledger (e.g., Depreciation transfers, surplus/deficit balances, unallowable expenses, percent of federal funds recharged, etc.)
• Analyze financial data to determine if departments are operating SSEAs without a formal approval and notify department managers and VC Offices

• Perform Financial Review of SSEA proposals as outlined in the Review Matrix
• Provide COA accounting distribution elements for new activity
• Ascertain whether activities are subject to Unrelated Business Income Tax (UBIT) and if applicable, submit financial worksheets to UCOP for inclusion in the consolidated income tax return

• Establish discrete custodial codes for new activities that include equipment Depreciation in their charge rates
• Associate the activity's custodial code with the SSEA’s operating fund and financial unit (FinU)

• Review and approve detail codes and category codes for billing to non-UC users

• Approve exceptional circumstances, such as an extended recovery plan for overdrafts
• Provide final approval of Differential Income and Equipment Depreciation Exception to Policy Requests

• Obtain the necessary training required for rate development and management of SSEAs
• Develop and submit proposal, adhering to submission guidelines included in the SLA
• Respond to all outstanding rate review issues, as specified in the completion time guidelines
• Obtain rate approval from BFS prior to recharging to users, as applicable
• Obtain approval for Equipment Depreciation and Differential Income Exception to Policy Requests, and Differential Income Waivers
• Responsible for any unfunded deficits of the activity
• Manage SSEAs according to management compliance standards:
  • The SSEA complies with UCSD policies and applicable federal costing policies
  • Conform to approved cash-handling, credit card compliance, billings and Recharge procedures
  • Ensure that activity will charge all users of goods or services at established, approved rates
  • Ensure activities provide users with a receipt or similar written confirmation for each sale of goods or services at the time the sale is made. In addition, Recharge users will be provided a detailed monthly statement for each customer recharged
  • Ensure activities initiate Recharge or other billing transactions when goods and services are provided. Activities will not initiate Recharge or other billing transactions in advance of providing goods and services, except when required by federal award. Billings may be made for jobs in process. Billings should be done no less than monthly
  • Maintain surplus/deficit balance within the allowable limit of two months (16.66%) of planned expenses
  • Ensure that unallowable expenses are not posted on SSEA operating fund
  • Post all revenues and expenses to the appropriate accounts within the assigned chartstring(s)
  • Transfer all planned equipment Depreciation to renewal/replacement reserve fund on an annual basis at minimum
  • Obtain a discrete custodial code for the activity if any equipment Depreciation is included in the charge rates
  • Process interdepartmental transfer form to transfer existing equipment to new custodial code
  • Ensure that capital expenditures, including cost of equipment, are not charged to the operating fund
  • Process Recharge journals and invoices to all users on a monthly basis
  • Reconcile all billing and revenue on a monthly basis
  • If applicable, ensure that Differential Income transfers are processed periodically and that by the fiscal year end, all Differential Income transfers are posted to the ledger
  • Reconcile year-end surplus and deficit balances for each service based on actual expenses and revenue
  • Maintain all records necessary to support and document operations in accordance with university record retention requirement

• Provide policy interpretations and guidance for individuals/units responsible for preparing SSEA proposals
• Upon request, participate in resolution of comments, questions and objections relating to proposal

• Provide Functional Review of SSEA proposals
• Approve rates prior to providing services and billing users as outlined in the Review Matrix
• Forward proposals, equipment Depreciation and Differential Income Exception to Policy Requests, adhering to submission guidelines included in the SLA
• Provide any questions or comments to BFS with 2 weeks of proposal submission
• Assist originating departments in resolving outstanding issues and revising incomplete proposals for resubmission
• Review and endorse all Differential Income waivers
• Responsible for covering any unfunded deficits on Recharges under their purview