IDR Document Preparation Training
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1 IDR Document Preparation Training GENERAL ACCOUNTING CONTROLLER S OFFICE Extension: Last Updated: 03/10/2008
2 The Basics: Key Terms & Definitions Account Number the three components of an account number include the fund, agency, & organization. Account Number Example: fund - agcy - orgn
3 The Basics: Key Terms & Definitions Fund the fund, denoted by the Fund Code, is the basic accounting entity used for budgeting, revenue, & expenditure control. Fund Code ranges begin as follows: 2100 State-Appropriation 2200 Self-Supporting Activity 2300 Gift Grant or Sponsored Activity 2400 Auxiliary Enterprise Account Number fund - agcy - orgn
4 The Basics: Key Terms & Definitions Fund the fund, denoted by the Fund Code, is the basic accounting entity used for budgeting, revenue, & expenditure control. Fund Code ranges begin as follows: 2500 Student Loan 2600 Endowment 2700 Agency 2800 Plant Account Number fund - agcy - orgn
5 The Basics: Key Terms & Definitions Agency an Agency Code is used to denote organizational groupings and associated budget responsibilities. For example, different agencies exist for each of the following: President Vice President for Finance & Business Controller s Office Account Number fund - agcy - orgn
6 The Basics: Key Terms & Definitions Organization frequently referred to as org, the Organization Code represents a subdivision within an agency. Account Number fund - agcy - orgn
7 The Basics: Key Terms & Definitions Appropriation Unit normally an agency + org combination; it represents a separate budgetary unit. Account Number fund - agcy - orgn
8 What is an IDR? An IDR is an Inter-Departmental Requisition. When goods and services are provided from one department to another, the IDR document records the credit from selling these items and the expense of purchasing them. IDRs may be used to reassign operating expenses. An IDR may also record the transfer of money between organizations.
9 How many types of IDRs are used? Three types of IDR transactions are used. They are: The Transfer Voucher (TV) The Expense Transfer Voucher (IX) The Intra-Institutional Voucher (II)
10 What s a TV? The Transfer Voucher, or TV, is used to make transfers of money from one account to another. Only certain non-state accounts can use a TV. Normally, there is no actual exchange of goods or services for a TV; money is merely being transferred so that another organization will have the money to pay for them.
11 A TV must use VT for the account being credited and VT-00 for the account being charged. Example: Acct. Credited VT fund - agcy - orgn - rev Acct. Charged VT - 00 fund - agcy - orgn - obj - sub
12 What s an IX? The Expense Transfer Voucher, or IX, is now the most commonly used IDR and is similar to the II except that it records a reduction of a selling department s cost recovery expense. An IX would normally be used when goods and services from a sales service/recharge service center provider are charged to another area.
13 A typical example of an IX would be the monthly charges a department receives for long distance phone calls. An IX will have an object and sub-object code for both the account being credited and the account being charged. Example: Acct. Credited fund - agcy - orgn - obj - sub Acct. Charged fund - agcy - orgn - obj - sub
14 Another type of an IX transaction would be the reassignment of an operating expense. This is used when it is determined that an operating expense should be posted to a different account number usually using the same object and sub-object code. Example: Acct. Credited fund - agcy - orgn - obj - sub Acct. Charged fund - agcy - orgn - obj - sub
15 What s an II? The Intra-Institutional Voucher, or II, is the least commonly used IDR. The II acts as an invoice for the seller and a payment voucher for the buyer in an intrainstitutional sale.
16 It is where the seller is an organization entity within the institution rather than a vendor. Typical examples of an II is where an agency (2776) account is providing sales or services to a UNLV department or for certain RebelCard transactions.
17 An II will continue to have a revenue and subrevenue code for the account being credited, and an object and sub-object code for the account being charged. Example: Acct. Credited fund - agcy - orgn - rev - sub Acct. Charged fund - agcy - orgn - obj - sub
18 How do we prepare an IDR? Departments or providers may have different versions of the IDR document. The IDR normally includes a date, an account number being charged or debited, an account number being credited, a description of the transaction, an amount, and an authorized signature.
19 How do we number an IDR? Each department has its own procedure for assigning numbers to an IDR, in accordance with the numbering system provided by the Controller s Office. See the 3-page Document Numbers handout.
20 The department being credited is responsible for either assigning the IDR document number or forwarding the IDR to the Controller s Office for numbering. Some department sales/service providers number and enter their IDR documents into ADVANTAGE while other departments just number their documents and forward them to the Controller s Office for further processing.
21 Example: 2 6 # # # # # Institutional Code (2=UNLV) Fiscal Year (6=2006) Document Type (TV,IX,II) Document # 24TV IX II00040 UNLV, 2004, TV, College of Fine Arts UNLV, 2005, IX, Facilities UNLV, 2006, II, Controller s Office
22 How do we fill out the form for a transfer of cash? 26TV##### Controller s Office Controller s Office 08/24/05 Gwenn Pons 1073 CSB 146 x R VT J VT Make Sure account # is complete, including Obj.,Sub-obj., & Rev. Code.
23 To transfer funds from to 9, , Gwenn Pons
24 Remember that transactions of cash are only between certain non-state accounts. If transferring cash from a budgeted account verify that sufficient budget is available on the VT line. If transferring from a cash account it should be verified that sufficient cash is available.
25 How do we fill out the form for an IX (sales/services)? 26IX##### Controller s Office Controller s Office 08/24/05 Gwenn Pons 1073 CSB 146 x Object 39 is for cost recovery, a.k.a interdepartmental sales or services.
26 4 Purchase of Receipt Books for Gwenn Pons
27 How do we fill out the form for an IX (reassignment of expense)? 26IX##### Controller s Office Controller s Office 08/24/05 Gwenn Pons 1073 CSB 146 x
28 Reassign long distance phone charges for 5.45 Ref. 26IX24001 Remember to include a reference to the PV, IDR, or JV number that the original expense was paid with Gwenn Pons
29 How can we check the status of an IDR? After an IDR has been processed, it is only natural to want to track the document to make sure that it is correctly posted through the ADVANTAGE system. There are several ways of easily checking the status of your document. In ADVANTAGE: The DOCQ application screen The DHIS application screen In Data Warehouse: Document Information Lookup
30 So Just How Many IDRs Do You all (The Controller s Office) Process? IDR Transactions Processed or Audited Total Number of IDRs by Fiscal Year: 25,030 24,702 24, IX 21,778 IX 21,249 IX 21, Number of IDRs TV 3,142 TV 3,335 TV 3,093 II 110 II 118 II II TV IX Doc Type
31 GENERAL ACCOUNTING CONTROLLER S OFFICE Extension: 53957
32 IMPORTANT REMINDER! All account managers must evaluate their state appropriated account outstanding charges for sufficient funds to complete processing. If there will not be sufficient funds available those departments must contact the sales/service providers they have outstanding charges with and provide an alternate nonstate account number for those documents.
33 Don t forget the other important reminders! Copies of all sales/service providers II, IX, or TV transactions related to other NSHE Business Center North system institutions and their respective Due To/Due From clearing accounts should be forwarded to John or Gwenn for monthly reconciliation and billing to the other NSHE Business Center North system institutions.
34 All reversals or corrections of sales/service providers processed IXs or IIs that require a debit (or charge) to an account s revenue object/sub-object code and a credit to an account s expense object/sub-object code should be forwarded to John or Gwenn for processing on a JV (Journal Voucher) since ADVANTAGE does not allow a return of an item processed on an IX or II that is a charge to a revenue or recharge account and a credit to an operating expense.
35 Copies of all sales/service providers IIs, IXs, & TVs involving Grants and Contracts account transactions (Funds ) and Plant fund transactions (Fund 2885) should be forwarded to John or Gwenn for review and approval.
36 ADVANTAGE allows for TVs only to be processed with transfer object/sub-object codes (Debit=VT 00, Credit=VT). Transactions that need to be processed as revenue to revenue (for example, charging and crediting 78-11) should be forwarded to John or Gwenn for processing on a JV (Journal Voucher). Note, the VT object code should not be used on IXs or IIs.
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