There are two common types of Interdepartmental Transactions:
Interdepartmental Requisitions (IR)
Interdepartmental Requisitions are journal entries used to record the sale of goods and/or services between two FSU departments.
The Interdepartmental Requisition & Journal Entry (IR) form is used by the buying department to requisition goods or services from FSU’s interdepartmental activities and to provide the necessary information to record revenue to a selling department and expense to a buying department. The buying department fills out all appropriate fields pertaining to the purchase of the goods or services including the quantity, description and unit price of the goods or services being requested. After an authorized signer as defined by University policy 4-OP-D-2-C from the buying department approves, the completed form is sent to the department providing the goods or services (the selling department). This department will complete the selling department chartfields and verify the request. In general, once all required chartfield information has been accurately completed, the form is forwarded to General Accounting to create the corresponding accounting entry in OMNI.
In any case, if the requisition references a contract or grant (using Fund 520-570), the requisition must be approved by The Office of Sponsored Research and should be forwarded to their office via ‘Email to Sponsored Research’ button on the form.
E&G budgets e.g., 110, 210, 140, 240, cannot take in revenue i.e., they cannot be selling departments. Most often selling departments will be auxiliaries (3XX) or activity funds (6XX).
In general, IR journal entries will appear in OMNI with a Journal Source of ‘AUX’ and the selling Department Area ID will appear in the Journal Header Reference field. Exceptions to this are Business Services IRs (‘BUS’ Source), Facilities charges (‘OFC’, ‘OFG’ or ‘OFM’ Source), Utilities charges (‘UTG’ or ‘UTL’ Source) and ITS charges (‘TEL’ Source).
Departmental Online Journal Entries (DOL)
Departmental Online Journal Entries (DOLs) are used primarily to adjust the ledger for already recorded transactions. This provides flexibility for University departments to authorize various interdepartmental transactions unique to the University and make corrections to the General Ledger as necessary. This action permits accurate cost records to be maintained at the departmental/project code level.
DOLs are also necessary when a department/project charge needs reimbursement from another department/project within the University. This type of transaction is called an expense transfer (ET). There are a number of guidelines associated with these types of transactions:
- In no case may the expense transfer take place before the original transaction being recorded in the General Ledger.
- Correction transfers cannot be made from a department other than the one from which the expenditure was originally made.
- ETs should normally be processed in the same fiscal year as the original charge in order to zero out the effect and not be in violation of the budget process. ETs that do cross fiscal years should only be processed with the assistance of General Accounting.
- Documentation of an Expense Transfer must contain evidence that it is appropriate.
- Reference must be made to the original expenditures supported by the original journal, voucher, or expense report number and justification for the transfer.
- In addition, documentation supporting the original expenditure as recorded in OMNI, such as a copy of the Expense Journal page or query, should be attached to the Expense Transfer.
All DOLs, including expense transfers, should be processed using the Departmental Online Journal Entry form. Once this form has been completed, it should be approved by the charged department. Acceptable approvers are the Budget Manager or an authorized signer as defined by University policy 4-OP-D-2-C. Once approved, the form should be forwarded, along with sufficient backup, to General Accounting for review and posting into OMNI. : It is preferred that these forms be routed and ultimately submitted to General Accounting electronically. Completed and properly authorized forms can be forwarded to GeneralAccounting@admin.fsu.edu.
DOL forms must be approved by The Office of Sponsored Research before they are forwarded to General Accounting if they involve a contract or grant fund (Fund 520-570).
Foreign vendors will not be required to fill out the Vendor Authentication form as a PO vendor or non-PO vendor. Instead, they should refer to the IRS instructions and forms for foreign businesses as there are 4 W-8 forms to choose from:
- Form W-8BEN (use if other W-8 forms are not applicable)
- Form W-8ECI is applicable if the foreign entity has a trade or business in the United States;
- Form W-8IMY is applicable if foreign entity acts in the capacity of a custodian, broker, nominee or any other person that acts as an agent for another person; or
- Form W-8EXP is applicable primarily when the foreign entity is a foreign government, foreign bank, foreign tax-exempt organization or foreign foundation.
After completion of the required form, send the original, signed document to either Payables and Disbursement Services (if a non-PO vendor) or Procurement Services (if a PO vendor). Note: The Vendor Relations team will check all the necessary resources to ensure no federal or state restrictions exist on the foreign entity before we enter them in to our vendor file. If it’s an individual and they are not a US Citizen or permanent US Resident, they should not fill out the Vendor Authentication form, but instead should contact FSU’s Payroll Services Department at (850) 644-3813.
Departmental Online Journal Form Examples
The Controller’s Office requests completed and properly authorized forms be sent to GeneralAccounting@admin.fsu.edu.
An online tutorial under "software training materials" details how to create a digital signature for use in the forms. It is available here.