Service Center

By definition, “operate as in-house enterprises that provide goods or services to individual users or other operating units. These centers function as nonprofit businesses, funding operations through fees from users.”

Per Summary Report on Audits of Recharge Centers at 12 Universities, HHS OIG, Jan 1994


Key Principles for Service Centers

  • Rates are computed on the Cost Principles located in Uniform Guidance. Therefore, costs should be Allowable, Reasonable, and Allocable.
  • Rates use actual expenses with the goal of breaking even.
  • Rates should be recalculated at least every two years.
  • Rate computation should include subsidies, if any.
  • Working Capital of 60 days allowed.*

*Definition of Working Capital: Annual Operating Expenses/360 days * 60 days

To view the Service Center Reference Material/Authoritative Guidance, please click here.


To review Service Center Operating Procedures, please click here.

To calculate a rate or revise an existing rate for a Service Center, please click here.

Service Center Forms once a new or existing rate is calculated, please click here.

For a complete list of all the Service Centers at MSU with published rates, please click here.


Contact Information

PO Box 5227
427 McArthur Hall;
245 Barr Avenue
Mississippi State University
Mississippi State, MS 39762

Mailstop: 9602

Phone: 662-325-6325
Fax: 662-325-8394