University Controller

Controller's Office

Dan Stephens, University Controller
Administration Bldg, Room 211
875 Perimeter Dr MS 3168
Moscow, ID 83844-3168
Phone: (208) 885-6530
Fax: (208) 885-5504
Email Dan Stephens

Accounts Payable

Physical Location
Student Union Building, Room 042

Mailing Address
University of Idaho
875 Perimeter Drive MS 4244
Moscow, ID 83844-4244

Fax: (208) 885-5417 
Email Linda Keeney, Administrator

Asset Accounting

Asset Accounting and Property Management

Physical Location
Student Union Building Room 045

Mailing Address
875 Perimeter Drive MS 4243
Moscow, ID 83844-4243

Phone: (208) 885-4070
Fax: (208) 885-0691

General Accounting

Physical Location
Administration Building, Room 213

Mailing Address
875 Perimeter Dr. MS 3166
Moscow, ID 83844-3166

Phone: (208) 885-2130
Fax: (208) 885-4763

Contracts, Purchasing

Physical Location
1028 W 6th Street

Mailing Address
875 Perimeter Drive MS 2006
Moscow, ID 83844-2006

Phone: (208) 885-6116
Fax: (208) 885-6060

Student Accounts

Physical Location
Student Union Building, First Floor

Mailing Address
875 Perimeter Drive MS 4250
Moscow, ID 83844-4250

Phone: (208) 885-7447
Toll Free: (888) 884-3246
Fax: (208) 885-9209

Academic Year Schedule
Office: M-F, 8:00-5:00
Window: M-F, 8:30-4:30

Summer Schedule
Office: M-F, 7:30-4:30
Window: M-F, 8:00-4:00

Travel Services

Physical Location
Student Union Building, Room 042

Mailing Address
875 Perimeter Drive MS 4255
Moscow, ID 83844-4255

Fax: (208) 885-5417 

Service Center FAQ

  • Why does the UI have Service Centers?

    Service Centers are operations created within university units that provide products and services to other university departments, often at an overall cost savings to the university or college over what each unit could obtain the services on their own from outside of the university. An example would be telephone services. It is much more cost effective to have one centralized campus telephone service rather than each department obtaining their own service, working with the phone company, and receiving individual billings. Another example is a departmental photocopier providing copies for many users. It is more cost effective to have one copier to serve many. Service Centers do not exist to make a profit. The financial objective of a service center is to break even by matching recovered costs with expenditures.

  • Can I charge the market rate even if the Service Center does not break even?

    No, you must adhere to the break even policy, but you may subsidize the rate for internal customers.

  • Can I subsidize my rate with a "Y" account?

    Yes, but only to internal customers using non-discriminatory rates within the internal users. The fully costed rate must be charged to all external customers. A separate budget must be used for internal and external customers if the rate is subsidized for internal users. The budgets will roll up to the same fund; they have to be different for tracking/audit purposes.

  • What’s the difference between a local service and a Service Center?

    Local service primarily serves external customers; a Service Center is primarily to serve internal customers.

  • How do I get my capital equipment information?

    Contact Gary Fuller in Asset Accounting with a budget number and asset tag if you have it. He will provide the necessary information.

  • What if my equipment was purchased on a different budget, do I still include it?

    Not if it was purchased using Federal Funds (i.e. grant $). Other sources, you should include in your worksheet the percentage the equipment is used for the Service Center.

  • What if my equipment is used/shared by more than this service center?

    Indicate on the spreadsheet the % for this service. That will only include that portion in the rate.

  • How do I know how much salary and fringe benefit to charge to the service center?

    Charge based on the percentage of time the employee spends on the service center. That will only include that portion in the rate.

  • What if the salary is paid on a different budget?

    Please enter the correct salary amount in the worksheet and complete an EPAF to charge those portions of the salary to the service center.

  • If I am required to break even, how will I replace my equipment?

    By including depreciation in your rate, you are collecting replacement cost based on usage. You can collect this amount in a separate budget to be used to purchase new equipment at a later date.

  • For a Service Center, what is the maximum allowable year-end surplus and what happens to year-end surpluses?

    A year end surplus should not exceed 15% of working capital. A surplus or deficit shall be included in the calculation of the subsequent year’s rates. See APM 20.20, C-4 and C-7.

  • Are volume discounts allowed?

    Volume discounts or other special pricing mechanisms are allowable but they must be equally available to all users who meet the criteria (volume) and must not be subsidized by other users. See APM 20.20, C-2.

  • Can excess fund balances be used to purchase equipment?

    No. However, equipment can be “purchased” through the establishment of an Equipment Reserve Account (ERA). By establishing an ERA, future purchases of equipment can be “funded.” The ERA is built up by charging actual amounts of depreciation each fiscal year. Use of the reserve account is limited to the purchase of service center equipment.

  • Are there any costs that Service Centers cannot incur?

    See list of unallowable costs at APM 20.20, D-2, i.

  • Are there activities that Service Centers should probably not pursue?

    The following are not suitable for UI units to pursue:

    • Activities that compete with private enterprise
    • Activities involving services or products that qualify as unrelated business income (activities not substantially related to the exempt from tax purposes of the UI)
    • Activities that can be produced by another UI or private enterprise source
    • Activities that will create harmful intra-University competition
    • Activities that have low customer demand and comparatively high operating costs
  • Are Service Centers required to establish and maintain record keeping procedures and systems?

    Yes. See APM 20.20, D-6 and D-7.