Financial Analysis

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Revolving Accounts

Contact Person:
Roger Gray
Ph: (517) 884-4196

Welcome to the Revolving Account section of the Financial Analysis and Reporting web site. Revolving accounts are generally within the Designated (D) and Auxiliary (X) fund groups and track operations on campus that provide goods / services for a fee and are intended to be self-supporting (i.e. generate enough revenue to sustain on-going operations). The Office of Financial Analysis and Reporting is responsible for overseeing these accounts. Part of that oversight includes approval of establishing new accounts, modifying existing accounts and closing accounts when appropriate. Additionally, there are other applicable issues depending on the nature of the operation of the account (e.g. Unrelated Business Income Tax, documenting fee structures for operations that provide services or goods on a regular and continuing basis, and reviewing for potential surplus funds that could be used for other uses).

Because the nature of each revolving account is unique, we encourage you to contact us when considering establishing any new accounts or modifying existing accounts. We are always happy to facilitate the goals of your accounts and will help you identify any administrative issues that need to be addressed. For questions regarding revolving accounts, please contact Roger Gray at 884-4196.

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Michigan State University