1.4 Internal Billing (REVISED AS OF 11/12/12)


To order materials or services from another University department, (usually an internal service department such as Quick Duplicating, Laboratory Animal Resources, Computer Services Center) an Internal Requisition and Inter-Account Bill (IRB), 108A, is submitted to the department furnishing the materials 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. Although there is no requirement to encumber an IRB, it may be encumbered within Banner.  If the IRB represents a standing order or if the service will not be delivered within 45 days, the requesting department may wish to encumber.


 To help ensure that financial records are as up-to-date as possible, IRB's must be processed within 45 days of completion of service.  Monthly billing will be prepared by the service unit for all standing orders.




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. Forward to Dean/Director for approval. 


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



Service Department

  1. Provide goods or services.
  2. If the transaction represents a charge to a standing IRB then complete the form 172
  3. Complete the billing information including billing date.
  4. Forward to Disbursements within 45 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. Forward to Office Services for processing.

Office Services

  1. Confirm completeness of the accounting distribution.
  2. Create journal voucher for assessment of charge and revenue to servicing department.