Interdepartmental charges must be utilized for all purchases of goods and/or services by any University department from any other University department. Except in the case of a charge/credit which crosses University bank funds (e.g., state account to/from a non-state or overhead account), interdepartmental charges/credits will be handled in the University Accounting Office by a direct account transaction--not by a check and deposit. When a check and deposit is required, the check will be deposited with the University Cashier by the Accounting Office. In all cases, the accounts to charge and credit must be clearly designated on the payment authorization (purchase request or direct charge billing).

In some cases (mail charges, phone bills, utilities, etc.) it is standard University procedure for the Accounting Office to apply use charges directly to the departmental account. In other cases (purchases from the Ticket Office, car or van use, Bookstore or Food Service purchases, etc.) an authorized purchase request is needed from the department before the accounts are charged/credited. All interdepartmental purchases are subject to budget limitations.

There is no sales tax charged on sales between University departments, though Food Service and University Bookstore operations appropriately charge and collect sales tax.

Approval to pay the order (completed purchase request or direct charge billing) authorizes the direct charge of the cost of the purchase to the University account stated on the approval. Interdepartmental charges representing reimbursement of expenditures must be credited to the account and object code where the original expense was incurred, though in certain state/non-state transactions the credit is considered revenue to the state account.

The University department providing the goods and/or services is referred to as the campus vendor. Six campus vendors are responsible for most interdepartmental activity and each utilizes a different method for interdepartmental billing. These major campus vendors and their interdepartmental billing methods are as follows:

Campus Department	Billing Instrument	Authorizations Required
Mail Center	Department attaches coding slip with mail; Mail Center direct charges accounts	Coding slip signature. Standard University procedure. Account budget limitations
Physical Plant	Internal costing system directly allocates utilities, repairs, vehicles charges	Travel authorization for vehicles; other charges standard University procedure
Telephone Service	Direct charge to accounts based upon phone bill from State Telecommunications	Purchase request to set up phone line. Standard University procedure; budget limits
Ticket Office	Standard invoice	Purchase request
University Bookstore	Standard invoice	Purchase request
University Food Service	Standard invoice	Purchase request