Rate-based sales of goods and services from campus units to internal and external customers are subject to guidelines regarding rate-setting and recording transactions. The campus facilitates an annual process regarding all Rate-Based Service Activities (RBSAs). RBSAs are defined as instances in which goods or services are provided at consistent rates based on units of sale (e.g., $100 per hour), in any volume or frequency, to customers internal or external to CU Boulder.
The submission deadline for fiscal year 2021-22 (FY22) rates is March 31, 2021. Rate development documents (rate sheets and certifications) are available at the links below.
Determining which units qualify as RBSAs is a nuanced process with many factors. BFP works closely with the Office of Contracts and Grants (OCG) to ensure that all new and prospective RBSA units fully undergo the RBSA determination process. If you believe that your unit may qualify as an RBSA, or would simply like to explore further, please email BFP at firstname.lastname@example.org to initiate the process.
RBSA Fiscal Year-end Planning
BFP has provided a tool to assist units with both internal and external customers complete RBSA fiscal year-end transfers. Learn more on the RBSA Fiscal Year-end Planning page.
FY22 Rate Sheets
In March 2021, BFP offered RBSA group training sessions to assist units in preparing for the FY22 RBSA rate setting cycle. BFP offers live training sessions each year in February-March to prepare for rate setting for the subsequent fiscal year.
While FY22 training sessions have now concluded, please reach out to email@example.com with any questions on RBSA rate setting. BFP is available for meetings or ad hoc training sessions with individual departments or RBSA units upon request.
All RBSAs, as defined above, are required to complete and submit the above rate sheets annually, with the following exceptions:
- Activities anticipated to generate no external revenues and less than $10,000 of internal revenues during the upcoming fiscal year
- For situations of this nature, a brief, one-time certification and statement of selected rates is required and will stand until/unless revenues increase and this exception no longer applies.
- Activities anticipated to generate no internal revenues, and for which the good or service is produced without any related expenses charged to the speedtype
- For situations of this nature, there are no statutory minimum or maximum rate levels, meaning that rate development via the rate sheets above is not necessary. However, a brief, one-time certification and statement of selected rates is required and will stand until/unless circumstances change and this exception no longer applies.
Revenues do not imply RBSA status if they are generated from one of the following activities:
- Registration fees for conferences or sponsored events
- Ticket sales for admission to permanent venues (e.g., museums) or occasional events (e.g., concerts)
- Fees or fines assessed to students or the public
- Retail-like sales of goods (e.g., t-shirts, advertising space)
- Passive revenue accumulation from contractual arrangements, royalties, or profit-sharing
- Direct reimbursements wherein the customer funds the purchase of an item used in a service provision (e.g., equipment or parts)
- Residual distributions from a scope-based contract in Fund 33