05.103 Interdepartmental Invoicing for University Goods and Services (IDIs)

Vice Chancellor of Business Affairs

Updated March 1, 2026; Updated July 1, 2006; Updated August 6, 1996; Effective May 1, 1989; supersedes former Administrative Policy ACG1.30, Internal Billings for University Services and Materials

General Accepted Accounting Principles and University Business Practices

General Accounting Website

Accounting Department

Policy Details:

1. Purpose

   To provide guidance for interdepartmental invoicing (IDIs), defined as changes between UNCW departments for goods or services provided.

2. Scope

   This policy applies to all UNCW Divisions, Colleges, and Departments providing goods or services to another university department.

3. Policy

   1. Interdepartmental Invoice

      1.  A journal template using the D03 rule code must be used to process non-recurring In interdepartmental Invoices or IDIs, which occur when one UNCW department charges another for goods or services provided. 

      2. IDIs cannot be used for agency funds (funds that begin with a "9").
         
         
      3. For regular or recurring invoice activity, departments must contact General Accounting to establish decentralized billing.
         
         
   2. Required Training
      
      To gain access to the journal entry template, preparers of IDIs must complete Finance Training course ACT 305 - Journal Entries, Interdepartmental Invoices & PDF Combining and Signing.
      
      

   3. Supporting Documentation

      All IDIs must include sufficient supporting documentation (e.g. invoice details, calculations, or agreements) to substantiate the validity and accuracy of the charges.  Invoices are usually generated by the department providing the goods or services.

   4. Account Codes

      The department invoicing for goods or services must credit a revenue account code (begins with "1") and the receiving department must debit an expense account code (begins with "9").  Contact the General Accounting Office whenever there is uncertainty of the correct account code to use.

      Example: Credit 103980 Support Revenue and Debit 929705 Event Sponsorship when one department is buying a "Gold Level Sponsorship" including table, advertising, tickets, etc. at an event.
      
      
   5. Approvals
      
      
      1. At a minimum, one budget authority approval is required from the department receiving the goods or services.
         
         
      2. Grant Officer approval is required for transactions involving a grant fund (begins with "5").
         
         

   6. Improper Completion and Routing of UNCW Interdepartmental Invoices

      IDIs not properly completed will be returned for correction.  Missing approvals or supporting documentation will delay processing.

   7. Error Correction
      
      Errors must be corrected using a journal entry template with the D03 rule code, referencing the original IDI document number in both transaction descriptions. 
      
      

   8. Internal Transactions Not Processed by Interdepartmental Invoices

      The following transactions must not be processed using IDI.  Instead, a regular journal entry (rule code JE16) must be used.  

      1. Transfers of actual dollars to support another university fund/operation for purposes unrelated to payment for goods or services provided.

      2. Co-sponsored programs (i.e., funding from two or more sources).

      3. Moving or allocating expenses or revenue between departments.

      4. Invoicing between a UNCW department and an agency fund (fund that begins with a "9").