Interdepartmental Billing Form (IBF)

Overview

    The Interdepartmental Billing Form is usually initiated by the customer department, then sent to the department providing the good or service. If this department is a stand alone unit, they can enter their IBFs into FRS. If the department cannot process the transaction that department will fill out their information on the IBF and forward the IBF to Financial Services Office for processing.

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Instructions-Customer/Requesting Department

    To start a new form: In order to get a new Interdepartmental Billing Form (IBF) number, click on the Interdepartmental Billing Form (IBF) on the eForms page. If you have completed an IBF, close the completed form and open another from the eForms page.

    Several of the fields on this form are self explanatory, those needing explanation are explained below:

    Check the appropriate box to indicate whether this document is being used as a (click on the selected use for detailed instructions):

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    Using the IBF as a Requisition:

    • Check the appropriate IDB Unit. The top of the form contains a list of IDB processing units. Check the box next to the one that provided the good or service. Forward the completed IBF to the selected unit. If the IDB Unit is not listed, check the Other/Miscellaneous Unit box and identify the unit on the line provided.

    • Record the customer's department, contact name and phone. This is the person who can answer questions about this form.

    • Record the account number and object code to be charged. The object code should be descriptive of the goods or services being purchased. Refer to the table of object codes available for use with the IDB unit selected.

    • Record the quantity (QUAN), unit of measure (UOM) (for example, ea, case, dozen, box) and the unit cost (UNIT COST).

    • Record a description of the goods or services being purchased (up to 20 characters). This description will appear on FRS Report, FBM091, Report of Transactions and screen 23, Transaction Inquiry. Try to be as descriptive as possible, this should mean something to whoever reads the FRS Reports years down the road. A more detailed description may be recorded in the ADDITIONAL DESCRIPTION/COMMENTS area.

    • Sponsored project grant and contract accounts (3-00000 through 4-99999): Record the account number(s) and related end date(s) in the space provided next to the signatures(Account/End Date).

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    Using the IBF as an Invoice:

    If the IBF is being used as an invoice to request payment for goods or services that have been provided, forward the IBF to the department or to the IDB Unit.

    • Record the customer's department, contact name and phone. This is the person who can answer questions about this form.

    • Record the account number and object code to be charged. The object code should be descriptive of the goods or services that have been provided.

    • Record a description of the goods or services that were purchased (up to 20 characters). This description will appear on FRS Report, FBM091, Report of Transactions and screen 23, Transaction Inquiry. Try to be as descriptive as possible, this should mean something to whoever reads the FRS Reports years down the road. A more detailed description may be recorded in the ADDITIONAL DESCRIPTION/COMMENTS area.

    • Sponsored project grant and contract accounts (3-00000 through 4-99999): Record the account number(s) and related end date(s) in the space provided next to the signatures(Account/End Date).

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    Using the IBF to Distribute Clearing Account Expenses:

    • Record the customer's department, contact name and phone. This is the person who can answer questions about this form.

    • Record the account number(s) and object code(s) to be charged. The object code should be the same as the object code that is being credited.

    • Record a description of the goods or services that were purchased (up to 20 characters). This description will appear on FRS Report, FBM091, Report of Transactions and screen 23, Transaction Inquiry. A more detailed description may be recorded in the ADDITIONAL DESCRIPTION/ COMMENTS area.

    • Sponsored project grant and contract accounts (3-00000 through 4-99999): Record the account number(s) and related end date(s) in the space provided next to the signatures(Account/End Date).

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    Using the IBF as a Credit/Refund:

    • Record the customer's department, contact name and phone. This is the person who can answer questions about this form.

    • Record the account number and object code to be credited. The object code should be the object code that was initially charged.

    • Record the quantity (QUAN), unit of measure (UOM) (for example, ea, case, dozen, box) and the unit cost (UNIT COST).

    • Record a description of the goods or services that were purchased (up to 20 characters). This description will appear on FRS Report, FBM091, Report of Transactions and screen 23, Transaction Inquiry. A more detailed description may be recorded in the ADDITIONAL DESCRIPTION/COMMENTS area.

    • Sponsored project grant and contract accounts (3-00000 through 4-99999): Record the account number(s) and related end date(s) in the space provided next to the signatures(Account/End Date).

    • Forward the IBF to the department or to the IDB Unit who processed the original transaction.

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Instructions-Service Department/IDB Unit

  • Ref #1: Record the seven character reference. The reference should be the letter I plus the six digit preprinted form number or another reference number assigned by your unit. If another reference is used, the customer department must be notified by an invoice or other means.

    Miscellaneous units only: Record the name and phone number of a contact person.

    Account Number: Record the account number. The account should be an Auxiliary or Designated account and accept revenue. Exception: When processing a clearing transaction, use the account where the expenses were originally recorded.

    Object Code:

    • If this IBF is being used to record revenue, enter the revenue object code to be credited or debited.

    Credit/Debit:

    • If the Interdepartmental Billing Form is used to process charges for goods or services (the Requisition or Invoice box was checked), record the amount to be credited to the revenue account.

    • If the Interdepartmental Billing Form is used to process a refund (the Credit box is checked), record the amount to be debited to the revenue account.

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Approval

    Obtain an authorized department signature. The authorized signer must be listed on FRS screen 09x or 09w for every account being charged.

    Fund accountant signature is required for capital or food purchases on sponsored project or grant accounts.

    NOTE: To distinguish originals from copies, please use colored ink for signatures.

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Routing

    eForm:

    • Make a copy for your records.
    • Send the signed original to the unit who will be providing the good or service.
    • If the servicing department is not an IDB Unit, they will make a copy and send the signed original to the Miscellaneous IDB Processing section of the Financial Services Office; otherwise, the unit will process the IBF.

    Forms Purchased from Stores:

      If you are using IBFs purchased from Stores, then you will not need to make copies.
      • Retain copy 2 for your records.
      • Send the original and copy 3 to the unit who is providing the goods or service. If the order is processed by an IDB unit, the unit will process the IBF.
      • If the department cannot process the transaction, that department will fill out their information on the IBF and keep a copy for their records. The department will then send the original to the Miscellaneous IDB Processing section of the Financial Services Office for processing.

    NOTE: Use the departmental copy to verify the billing when it appears in FRS.

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    Blanket Orders

      A blanket order provides authorization for all purchases within a specified time frame as long as the total of all purchases under the blanket order do not exceed a maximum dollar amount. The order must specify the maximum dollar amount that may be spent and must specify the period of time, not to exceed one year, that the blanket order is in effect.

      A service unit may require blanket orders from customer departments if items will be purchased on a regular basis, or if a series of items will be purchased within a specified time frame. This eliminates the need for the customer department to obtain authorizing signatures and for the servicing unit to verify the account information on each request for goods or services.

      However, blanket orders require additional accounting controls to ensure that purchases charged to the blanket order do not exceed the maximum amount authorized and that the purchases are within the authorized time frame. If blanket orders are accepted, the servicing unit must comply with the control procedures outlined below.

      • Prepare a schedule to attach to the Interdepartmental Billing Form. Record the time frame and the maximum dollar amount on the schedule. Maintain the schedule on file for reference when charges are made to the blanket order.

      • Each time a customer requests that a purchase be charged to the blanket order, pull the blanket order and the schedule from the files. Confirm that the requestor is authorized to charge against the blanket order. Check to determine if the purchase is within the specified time frame. Subtract the amount of the current charges from the balance remaining of the maximum amount authorized in the blanket order.

      • If the balance is not sufficient to support the charge, or if the time period specified in the blanket order is expired, request a separate Interdepartmental Billing Form for the purchase or an increase to the amount authorized on the blanket order. Do not charge to a blanket order that cannot support the charge; an IDB unit may not be able to keep the revenue if it cannot provide support that the charges were authorized.

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