240 Interdepartmental Charges (IDC)

理由是:  To provide guidelines for Interdepartmental Charges for 票 to University events, on-campus retail purchases 和 on-campus meals.

政策:  Departments must obtain appropriate approvals for Interdepartmental Charges for campus events, 票, 费用, retail purchases 和 on-campus meals.

适用范围及适用性:  This policy is applicable to all University Departments.

定义:   

等效文档:  Documents accepted by the “Purchasing Department” from the ”Selling Department” to justify the charge such as memo’s, 电子邮件, etc that provide the required information 和 approvals in accordance with this policy 和 OU美联社&P #207营业支出 和 AP&P #208 业务 Meals 和 Hosting Expense.
 
跨部门主管:  A purchase between University Departments for goods or services.
 
Interdepartmental Charge Order (IDC):  Form used to provide authorization to the “Selling Department” to charge the Department “Purchasing Department’s” Fund.  This form also contains the business purpose, names of the guests 和 appropriate approval for the purchase.  IDC forms can be obtained from the Department of University Services.

“采购部”:  Department that is buying 票, goods or services from another University Department.

销售部门:   Department that is selling 票, goods or services to another University Department.

程序:    

Interdepartmental Charges for Tickets, Fees 和 Retail Sales:

Departments must obtain Presidential or Vice Presidential approval for any Interdepartmental Charges for:

• Event 票 (athletics, banquets, etc) 
  
  
• Golf Course greens 费用 or pro shop purchases

在大多数情况下, charges will only be acceptable when University guests are involved 和 the occasion relates to official University business.  The IDC form must state the names of guests 和 the business purpose.

The “Selling Department” (e.g., 体育运动, Golf Course) will not accept any IDC requests which do not have the presidential or a vice presidential signature.  If the President or a Vice President wishes to delegate this responsibility to a Department director or dean, the delegation must be documented in writing to the “Selling Department”, as well as to the Accounting Office, which monitors such charges.

Interdepartmental Charges for On Campus Meals 和 Social Events

指 OU美联社&P #208 业务 Meals 和 Hosting Expense for guidelines on the appropriateness of the use of University Funds for meals.

指 OU美联社&P #207营业支出 for guidelines on the appropriateness of the use of University Funds for social events.  These charges require executive officer approval (as defined in OU美联社&P #207营业支出).
 
University Selling Departments for on campus meals include:

• 草地溪厅 
  
  
• 奥克兰中心
  
  
• Other campus units providing food service

In order to provide adequate documentation for the expenditures, the information 和 approvals required in OU美联社&P #207营业支出 和 OU美联社&P #208 业务 Meals 和 Hosting Expense must be provided to the Selling Departments. This documentation must be maintained by the “Selling Department” as backup for processing the charge to the Department “Purchasing Department’s” fund.

Approval 和 Posting Process

The “Purchasing Department” is required to obtain the required approvals on the IDC form or with Equivalent Documentation 和 provide the same to the “Selling Department”.  The “Selling Department” will then use this as authorization to charge the Purchasing Departments Fund for the item or event by processing a journal voucher.  The “Selling Departments” may aggregate several Interdepartmental Charges 和 process one journal voucher.

RELATED POLICIES AND FORMS: 
   
OU美联社&P #207营业支出

OU美联社&P #208 业务 Meals 和 Hosting Expense 

附录: