Fund Review Matrix

According to Federal Policy 2 C.F.R. §200 (“Uniform Guidance”), UCLA is required to ensure all Sales and Service units that charge federal users must adjust its rates at least once every two years, and must take into consideration over/under applied costs of the previous period(s). In addition to the review and approval of new and revised Sales and Service applications, Corporate Financial Service (CFS) requires Sales and Service units to submit the Sales and Service Rate Calculation Form for review based upon the following matrix: 

Current fund review Matrix and Frequency


category groupAnnual Operating ExpensesCharges Federal FundsCharges External UsersReview Frequency
1Above $250KYesEither Y or NAnnually
1between $50k – $249KYesYesAnnually
2Above $250KNoYesEvery two years
2Between $50K – $249KYesNoEvery two years
3Above $250KNoNoAs determined
3Between $50K – $249KNoEither Y or NAs determined
3Below $50KEither Y or NEither Y or NAs determined

Information Required

CFS will perform a thorough review of the unit’s revenue, expenses, prior year surplus/deficits and subsidy of each of your rate. The following information may be requested, including but not limited to:

  • List of personnel and their salaries and benefits details
  • List of external and federal customers
  • Example of billing such as invoices and recharge transactions
  • Tracking of usage per user and reconciliation of billing
  • Internal Rate Review documentation over the last 5 years
    • What was sent to Sales and Service office?
    • Walkthrough when available
    • Budgeted vs Actual revenue and expenses
  • List of Equipment with purchase funding source and depreciation schedule
  • Standard Operating Policies (if formalized)