ACG 1.40 - External Billings

Responsible Office(s):  Accounting Department                                                                  Effective: May 1, 1987

A.    Purpose.

This statement sets forth policy and procedures for the invoicing of outside agencies and individuals.

B.    Scope.

Applies to all universitydepartmentsand activities.

C.    Policy.

1. Authorization for Billings.

a.    Repetitive Billings.    All situations which require repetitive billings by a university department must be reviewed and approved by the Director of Accounting.

b.    Occasional Billings.    Occasional departmental billing of outside agencies or individuals does not require Accounting review and approval.

2.    Supporting Documentation.
All external invoices should be fully documented. Documentation should provide enough details to substantiate the validity of the invoice and the accuracy of the invoice amount. Supporting documentation should remain accessible and intact until payment is received. After payment, filing and archiving requirements should be determined by reviewing the "College and University Records Retention and Disposition Schedule" or by contacting the internal auditor.

3.    Invoicing/Payments.
University departments providing services or materials to outside agencies or individuals should do the following:

- Use only the official UNCW invoice form.
- Require payment when the service or material is provided.
- Never receive payments directly.

4.    Aging Invoices/Collection Responsibilities.
The originating department should make every effort to ensure payment is received in Accounting before an invoice is 30 days old. The Accounting Office is responsible for the following:

- Monitoring collection activity.
- Assisting departments in resolving collection problems.
- Notifying the invoiced party once an invoice is 30 days past due.
- Depositing payments and forwarding copy of receipts to the originating department.

D.    Procedures.

1.    Authorization for Billings.
A department desiring to initiate a repetitive billing process should contact the Director of Accounting via a memo outlining the following:

- Purpose of billings
- Desired start date for billings.
- Principal outside agency or individuals to be billed.
- Expected frequency or regularity or billings.

The Director of Accounting will review the request and contact the requesting department once a decision is made.

2.    UNCW Invoice.
When billing an outside agency or individual, a properly documented UNCW Invoice must be prepared according to the Instructions for Preparation of Forms.

3.    Deposits.
Upon receipt of payment, the Accounting Office shall make the deposit as indicated on the invoice. A copy of the deposit receipt will be forwarded to the originating department. Discrepancies in dollar amounts deposited or other questions regarding the deposit should be directed to the Director of Accounting.

Instructions for Preparation of Forms ACG 1.40                        Effective: May 1, 1987

Name of Form:    UNCW Invoice

A.    Purpose.

This form is used for all billings to outside agencies or individuals.

B.    Where to Obtain Forms.

Blank forms may be obtained from the Accounting Office.

C.    Where to Send Completed Forms.

The UNCW Invoice is a four-part set. Completed forms consisting of the original (white) and three copies (yellow, pink, and gold) should be routed as follows:

1.    The original (white) and one copy (yellow) are to be sent to the agency or individual
        being billed.
2.    The pink copy is sent to the Director of Accounting.
3.    The gold copy (along with any supporting documents) is held by the billing department.

D.    Instructions.

The following information should be recorded on the UNCW Invoice by the billing department.


1.    Enter the complete name and address of the agency/individual being billed.

2.    Enter the date the invoice is prepared.

3.    Enter a complete description of the service/materials for which payment is requested.
       Be as detailed as necessary to eliminate any misunderstanding.

4.    Enter (separately for each item) the amount to be paid.

5.    Always enter the total amount due even if only one amount is listed in (4) above.

6.    Enter the major university division.

7.    Enter the university billing department.

8.    Enter the major fund to which deposit will be made (e.g., Special, General, Auxiliary).

9.    If a revenue deposit, enter the university account code for revenues.

10.   If a refund of an expenditure, enter the university account code for expenditures.

11.   Enter the amount for each university account given in (9) or (10) above.

12.   Enter the total amount to be deposited. NOTE: This amount must agree with the
         total due amount shown in (5) above.

13.   Enter the typed name of the person to be contacted for information relating to the
         invoice.

14.   Signature of the person preparing this invoice.