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Policy: VI.A.6x2

Issued: September 1, 1988

Owner: University Comptroller

Latest Revision: January 25, 2000



For Current Policies:
Policy Table of Contents


1.0 Purpose

This policy describes the general guidelines for making payments for goods or services provided by other University departments.

2.0 Policy [Top]

All payments for goods or services provided by another University department, UVA at Wise or the Medical Center (regardless of the account numbers involved) must be submitted on the University of Virginia Inter-Departmental Transfer (IDT) electronic form (e-form).

NOTE: Departments may not use IDT's to transfer funds to foundation accounts, i.e. IDT's may not be used to reimburse Ledger 8 accounts for activities funded by foundations, except in approved situations when the original transaction was processed through University systems.

Use of Direct Billing

The direct billing process channels the flow of charges for work done by various University service departments into the Financial Accounting System. In the absence of a direct billing arrangement, charge documents are not accepted for entry into FAS until approved by the person responsible for the account to be charged.

Direct billing permits entry of charges on the basis of an approval made at the time goods/services are ordered.  Once departments have received permission from the University Comptroller to bill directly, the direct billing department may charge other University accounts for legitimate services rendered but must provide a copy of the charges to the requesting department at least five days before they are processed by FAS.

Departments must process direct billing charges through the Financial Accounting System no later than the month following the month in which the goods/services were provided (or final cost information becomes available). Requests for exceptions to this policy must be submitted to the University Comptroller.

In the case of a billing error, the requesting department may question the charge, but must do so within 30 days of the end of the month in which the charge appeared.  If a charge is questioned after this 30-day period, the direct billing department may refuse to correct an incorrect charge. All questions on charges should be communicated IN WRITING.

See also Procedure 6-17, "Authorizing and Describing Direct Billing."


3.0 Definitions [Top]

4.0 References [Top]

5.0 Approvals and Revisions [Top]

       Previous version in effect from 9/1/88 to 1/25/00 available in policy archive.

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