1.4 Internal Billing via IRB Form 108A/172 (REVISED AS OF 02/19/2018)


To order goods or services from an approved service provider or another University department (usually an internal service department such as Dining Services, OneCard/Parking Services, etc.), an Internal Requisition and Inter-Account Bill (IRB), form 108A, is submitted to the department furnishing the goods or services.

An IRB can be used as a single transaction requisition or a standing transaction requisition. In some cases the service department will require additional documentation such as a work order form. IRBs are to be encumbered in Banner, using Banner form FGAENCB and Journal Voucher type E010.   


To help ensure that financial records are as up-to-date as possible, IRB's  should be processed by the Service Provider within 30 days of completion of service.  Monthly billing will be prepared by the service unit for all standing transaction requisitions.




Customer Department

  1. Request goods or services and get an estimate of the cost.
  2. Prepare IRB following the directions on the back of the form. Carefully identify service unit. Dollar estimate must be included. Indicate a maximum amount for standing requisitions.
  3. Encumber the IRB in Banner, using form FGAENCB and Journal Voucher type E010.Standing orders for ongoing services should be encumbered for the full amount of the IRB.
  4. Forward to Dean/Director/Business Affairs Officer for approval. 

Dean/Director/Business Affairs Officer

  1. Review and sign to indicate approval.
  2. Forward to Service Provider. 

Service Provider

  1. Provide goods or services.
  2. If the transaction represents a charge to a standing transaction requisition then complete Inter Account Summary form 172
  3. Complete the billing information including billing date.
  4. Forward to Disbursements within 30 days of completion of service. 


  1. Receive and date stamp the incoming IRB form.
  2. Verify completeness of IRB.
  3. Confirm that services requested are allowed on an IRB.
  4. Upload/Post Journal Voucher to Banner as appropriate or Forward to Office Services for processing.

Office Services

  1. Confirm completeness of the accounting distribution.
  2. Create journal voucher for assessment of charge to Customer Department and corresponding revenue/payment to service provider. 

Customer Department

  1. Any residual encumbrance amount at the end of service and after the Service Provider has completed all billing should be liquidated in Banner using form FGAENCB.