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According to Texas A&M University System Regulation 21.01.05, Section 5, rate studies are required annually, but no less than biennially.
"Billing rates should be computed at least annually. Historical trends and projected costs should be used in projecting future activity of the service department…Rates and charges for the sale of services shall be set by the applicable System component to recover the full costs of providing such services without exceeding actual costs each year. Rates should be set on a break-even of allowable costs basis for the year. Additionally, an appropriate reserve (no more than 90 days) for working capital will not be considered a surplus."
This spreadsheet lists the FY 2025 rate study deadlines. Please contact us if you have any questions or need help completing your rate study.
The Office of Cost Analysis has designed a template to help Texas A&M University service departments with their rate studies. However, departments may use their own format if they feel they can provide better information. Additionally, the Office of Cost Analysis is willing to assist departments in creating templates tailored to their own needs. Please contact us if you need assistance. The following forms to complete a rate study are available:
Each year, the Office of Cost Analysis holds a service department training in order to teach departments the definition of a service department, explain the requirements set forth by the governing bodies, and complete a rate study. Additionally, individual training sessions are available upon request. Please contact CostAnalysis@tamu.edu if you are interested in a training session.
Group Training Sessions:
- To be announced.
The following documents are some of the materials used in the training sessions:
Texas A&M University System Standard Administrative Procedure (SAP) 21.01.05.M0.01 states:
"University service departments or centers must be established according to Texas A&M University System Regulation 21.01.05, Service Departments, and must follow fiscal procedures approved by the Vice President for Finance and Business Services and Chief Financial Officer.”
Relevant Links: