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INTRODUCTION: The Office of Cost Analysis was established in 1998. This area provides a wide range of services and oversight to many individual departments as well as the University in whole. OCA is responsible for ensuring that federal requirements are known and followed. This process necessitates the annual review of the service centers to confirm that UCONN is in compliance with the cost principles and accounting standards set forth by the U.S. government. This review includes any cost adjustments made outside of the normal purchasing or payroll process. Additionally, OCA reviews the rates charged by the Centers to their customers. All allowable costs associated with a Center’s tasks will be considered during rate development. Sale of goods or services by a service center must be consistent with good business practice and must comply with all applicable regulatory and legal requirements, including those outlined in OMB Circular A-21 and the Government Cost Accounting Standards. Federal grants and contracts may not be charged a higher rate for the goods and/or services that any other internal or external customer may be charged. A Service Center is defined as a unit which charges a rate to recover the full allowable cost of goods or services provided. An area which charges another area for the cost of the goods or services only, without consideration of other recoverable costs is deemed a recharge center. The rates charged by a service center must ensure a break-even scenario. The Office of Cost Analysis is located at the Storrs campus, on the first floor of the Budds Building, room 214 B. Questions may be directed to Manager, Wes Eaton at (860)486-1720, or Wendy Salisbury, University Accountant, at (860)486-0942. For those departments located at one of the regional campuses, correspondence may be addressed to: |
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The Office of Cost Analysis |