As traditional sources of funding for higher education shrink we are seeing
an increasing interest in using university resources to provide services to
the general public for a fee.  The areas that are pursuing this source of
revenue are not traditional service centers that provide these services on a
routine basis to other university (in house) customers.

So the questions are, how do you handle contracts that come in where the
deliverable is such things as, soil sample analysis, DNA analysis, teaching
a class using the sponsors' curriculum?

Do you require the establishment of a service center account even if the
activity may only generate a few thousand dollars in revenue (less than
$10K) per year?

Are the agreements processed as Sponsored agreements?

How is this activity accounted for in the F&A rate?

Any additional insights or advice you could provide will be appreciated.

Ted Mordhorst
Manager, Grants & Contracts
University of Idaho
Morrill Hall Rm 414
Moscow, Id 83844-3020
(208)885-2560 FAX (208)-885-5752
xxxxxx@uidaho.edu

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