West Virginia University Policy
Division of Administration and Finance
INTERDEPARTMENTAL SERVICES RATE DEVELOPMENT POLICY
The purpose of this policy is to inform University employees that Interdepartmental Services Rates must be consistent and comply with federal guidelines.
This policy applies to all University departments, including those on the regional campuses.
Interdepartmental Services Rates must be consistent and comply with federal guidelines. These rates and supporting calculations are to be approved and filed with the Controller’s Office.
WVU is subject to audit to test compliance with federal regulations promulgated in OMB Circulars A-110 and A-21. These guidelines require all charges to federally sponsored agreements be subjected to the following guidelines:
- Rates are to be structured only to recover the actual costs of providing the service including the renewal and replacement of fixed assets;
- Rates must exclude the recovery of any portion of the costs that were directly funded from federal sources; and
- Rates must be supported and reconciled to actual costs incurred by the department providing the service.
Procedure development rests with the Assistant Controller of Sponsored Research and Cost Accounting of the Controller’s Office.
RESPONSIBILITY FOR IMPLEMENTATION
All employees are charged with providing full support to this policy. It is the responsibility of the Dean or Director to implement and maintain this policy within their college, department, or unit. The Controller’s Office, at 293-4002 or P.O. Box 6001, is available to answer questions or provide additional information regarding this policy.
RESPONSIBILITY FOR INTERPRETATION
The responsibility for interpretation of this policy rests with the Controller, West Virginia University.
Effective Date: September 10, 1998
Approved By: Scott C. Kelley, Vice President