Interdepartmental Billing Forms (IBFs or IDBs)

Interdepartmental Billing Forms are documents used to authorize and record the sale of goods or services from one department to another.

IBF/IDB Transactions

 

IBF/IDB Transactions reflect the posting of revenue to the selling department and the posting of expense to the buying department. An example of an IBF transaction would be the purchase of a faculty textbook by the Department of Accounting. Educational supply expense (object code 5180) would be reflected on the Accounting Department’s account, and the receipt of revenue (object code 0400) would be reflected on the ASUA Bookstore’s account. Note that while the individual departments’ accounts reflect this transaction, the overall affect on The University of Arizona as a whole has not changed. (In effect, we are simply moving money from one University “pocket” to another.)

 

IDB Unit

An IDB unit is a retail or service activity on campus that does such a large volume of business with other university departments that it has been granted the ability to directly process the transactions themselves, rather than sending the completed IBF form to the Financial Services Office for processing. Two examples of IDB units on campus are the Motor Pool (they provide transportation services on a frequent and continuous basis to other campus departments) and Printing and Publishing Support Services (they provide printing and graphics services on a frequent and continuous basis and to other campus departments). The IDB unit that can process transactions from all accounts on campus is the MIS IDB unit, housed in Financial Services Office – Financial Management – Local Funds.

Types of Interdepartmental Billing Forms

There are three commonly used types of IDB forms. Two of the types are specialized forms for a specific transaction, but all perform the same function, which is to authorize the expenditure of funds, record an expense on the buying department side, and record revenue on the selling department side.

The three forms currently in use are:

• The Merchandise Order Form (formerly Stores Order Form) - used to purchase goods from Stores or to request payment to Stores approved vendors.
• Request for Motorpool Vehicles – used to rent vehicles from the Motorpool.
• IBF – generic form used for all other sales/service interdepartmental purchases.
  

 

Form

 

Flowchart