Procedure 2-5

Charges to Departmental Services

Responsible Officer: Vice President for Business Affairs and Controller

Sponsoring Department: Accounting Services

Revision Date: 05 February 2009

Errors or changes to:

  1. Interdepartmental transfers (IDTs) occur when one department provides a product or service to another department. The department providing the product or service will create a VT5 in *DEFINE. The credit account must be a 29 or 18 account. Do not use for corrections or to transfer funds from one account to another. Agency accounts, which begin 41-xxxx-xx, cannot be used on VT5s. Only Service Department accounts (18-xxxx-xx) may charge a state account (14-xxxx-xx).

    Additional requirements for Service Department accounts (18 accounts):

    • Services must be billed consistently to all users (federal accounts charged the same as non-federal accounts)

    • Billing rates cannot include unallowable costs (OMB Circular A-21)

    • Billing rates must represent actual cost and should not include a profit margin