We have an analytical facility that is a re-charge center. We also have the
issues that you raise. My first question is: do you completely support your
center through user fees? If this is the case, then you are charging the
full-burdened rate which can include: salaries and benefits, depreciation on
equipment purchased with private funds (foundations or university), all
supplies, etc. If you actually calculate what those rates are, that is the
maximum that you may charge. It is still true that running the facility at
an apparent profit raises eyebrows.
In our case, we have salary support from the university. We were able to get
an accounting consultant to agree to the following guidelines. We must
break-even on a 4-5 year cycle. In other words, if you have extra income in
2000 - you must spend it by 2005. At the end of each fiscal year, any excess
income is put in an instrument or facility repair/upgrade fund. We try to
keep enough of a balance here to cover major instrument repairs since we do
not carry very many service contracts. Then if we are lucky enough to not
have to use it on a repair, we can upgrade a system (new MS source,
computer, software, etc.). We can also use the money for lab improvements.
Finally, we have permission to purchase completely new instruments, but we
haven't tested the waters.
This scenario has worked very well for us.
I am anxious to hear what other responses are.
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