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Business and Financial Policies and Procedures


Billings should be issued to users as soon as the service is rendered or the goods delivered, recommended on a monthly basis. Income from user fees and storeroom sales are recorded using a revenue account code. The journal voucher or sales invoice is to indicate the service provided, date of service or sale, unit cost, and total dollars charged to the user. When technically feasible, the best practice is to include the detail above within the billing journal voucher (JV) or JV Feeder.  If the detail cannot be included in the Banner JV FOATEXT this detail must be retained by the service center to support the internal billing transactions and be made available for future requests and audits. Any services provided to external users should be billed through the Banner Accounts Receivable System or obtain approval from the Senior Associate Vice President for Business and Finance; see 5 Receivables.

For sponsored projects review 22 Self-Supporting/Revenue Generating Activities - Charge Self-Supporting Goods and Services to Sponsored Projects Funds for requirements of timely billing.


Last Updated: October 7, 2020

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