22 Self-Supporting Funds
22.1 Self-Supporting Funds Overview 22.2 Self-Supporting Funds Excess Funds 22.3 Self-Supporting Funds Deficits 22.5 Contracts for Revenue Generating Activities 22.6 Departmental Administrative Support Assessed on Self-Supporting Funds 22.7 Management and Accounting for Facility Use Agreements (FUAs) and Technical Testing Agreements (TTAs)
Establishing Self-Supporting Activities
Determine the Need for a Self-Supporting Fund Request Approval for Revenue-Generating Activities
Monitoring a Self-Supporting Fund
Establish and Monitor Rates for Goods and Services Sold to Customers Monitor a Self-Supporting Fund
Managing Inventory for Resale
Assess Your Merchandise Inventory Management Practices Conduct a Physical Inventory to Adjust Your Merchandise Inventory Record
Reporting Requirements
Report on Self-Supporting Activities in the Year-End Fact Sheet Report Unrelated Business Income (UBI) Collect and Report Sales and Use Tax
Service and Storeroom Activities
Unique Self-Supporting Requirements
Account for Study Abroad and Unique Instructional Activities Charge Self-Supporting Goods and Services to Sponsored Project Funds
Additional Resources
13 Accounting