Sales of goods and services from university units to internal and external customers are subject to guidelines regarding rate-setting, risk levels, and recording transactions.
This year's submission deadline was March 30, 2017. The risk-based rules for rate-based sales activities activities (formerly titled "fee-for-service activities"), implemented effective July 1, 2014, continue to apply. All high-risk units and administrative medium-risk units should have submitted rates. To review this year's detailed submission information please visit our current year detailed information page.
An internal customer is defined as a unit within the university's financial structure. Rates for goods and services provided to internal customers must be at cost (must not exceed cost). Internal customers are easily identifiable because they use speedtypes or CU procurement cards for payment. This includes other campuses, but it specifically excludes students and payments made using a fund 80 (agency fund) speedtype.
Internal sales resources
An external customer is defined as a non-university entity. Many external customers can be identified because they pay by cash, check, or credit card. This includes students, faculty and staff, and fund 80 (agency fund) speedtypes. The cost to external customers may not be less than what an internal customer would be charged for the same good/service and may include a profit component.
External sales resources