Guidelines for use of Account Code 8045-Interdepartmental Support
(revised 8/15/08)

Effective July 1, 2008, the allowable uses of account code 8045-Interdepartmental Support have changed.

Previously, this account code was the preferred method for departments that were NOT Internal Service Centers to bill for their immaterial, infrequent sales to other departments.  However, a new account code, 0699-Miscellaneous Service, has been created for this purpose.  This was established in conjunction with the changes implemented for the Internal Service Center process.  Click here to review a summary of these changes.

As always, in cases where one department is passing exact, identifiable costs on to another department, they should credit their index using the account code that was used when the vendor invoice was paid, and bill the other department’s index using the same account code.  The amount being passed on MAY NOT include any markup.

Currently, the only acceptable usage of account code 8045 is to record, via Journal Voucher, small, unbudgeted “transfers” between departments.  Further guidelines for usage of this account code follow.  ANY deviations from these guidelines will cause the transaction to be disapproved, and corrections must be made to bring the transaction into compliance with the guidelines.  The guidelines are as follows:

1. The only allowable use of account code 8045 is to record small, unbudgeted “transfers”.
2. “Small” is defined as not greater than $5,000.  This means the debits cannot exceed $5,000, and the credits cannot exceed $5,000.  (Document or “Hash” total cannot exceed $10,000).  NOTE:  A large dollar transfer (in excess of $5,000) CANNOT be broken into several transactions of less than $5,000 in order to use account code 8045.  All transfers greater than $5,000 MUST be budgeted.
3. Account code 8045 MUST be the debit AND credit side of any entry in which it is used.
4. Account code 8045 CANNOT be used for purchasing on Higher Markets.
5. Account code 8045 CANNOT be used to reallocate P-card transactions.
6. Line items affecting any other account codes may not be used in a JV in which account code 8045 is used.
7. There is a limit of $20,000 of credits to account code 8045 per index, per fiscal year.
8. Account code 8045 CANNOT be used in ANY transaction that affects a restricted (Contract and Grant) index.
9. Salaries of UNM employees CANNOT be moved using account code 8045.  All Labor Redistributions MUST be initiated via the Labor Redistribution Form, for transactions that originated in HRS (prior to 1/1/08).  For transactions that originated in Banner, use the PZAREDS process.
10. Departments expecting to have credits to account code 8045 will not budget this expected “revenue”, and will not budget the expected expenditures that they will make as a result of this “revenue”.
1. A detailed description of the transaction must be provided.  This should be in the JV Document Text. 
11. Account code 8045 is not subject to Banner Tax.  The billing department will not receive a Banner Tax credit on it’s “revenue”, and the billed department will not be charged Banner Tax on these transactions.

Please contact the appropriate Central Accounting office (General Accounting or HSC Financial Services Division) if you have any questions about whether it is appropriate to use account code 8045.