A Service Center must be set up when one department wishes to sell goods or services to other University departments. If a department wishes to sell goods or services to individuals or entities outside the university, then it must become an external sales unit.

Relevant policies and descriptions
Policy Description
UTDBP3033: Internal Service Providers This policy explains requirements and responsibilities regarding internal service providers.

The Service Center procedures require that Service Centers billing rates do not exceed the costs of providing the service in a given fiscal year. Budget Requests for Service Centers should be supported by updated copies of Service Center rate calculation. Below are links to the university procedures (including all attachments) and a blank copy of the “Service Center Rate Study” spreadsheet that should be used to document the rates for each Service Center account.


Attachment I – Service Center Allowable Cost Charging Guidelines

Attachment II – Capital Reserve Cost Centers for Service Centers

Attachment III – Equipment and Depreciation

Attachment IV – Useful Life of Assets

Attachment V – Completing the Service Center Study Worksheets