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Guidelines for use of Account Code 8045 - Interdepartmental Support

(revised 12/1/16)

The only acceptable usage of account code 8045 Interdepartmental Support is to record, via Journal Voucher, small, unbudgeted “transfers” between indexes in different Banner Programs, or different Campuses.  Included in this allowable usage is correction of prior fiscal year transactions, provided all other criteria for usage is met.  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.

Departments that are NOT Internal Service Centers or Auxiliaries should use account code 0699-Miscellaneous Services to bill for their immaterial, infrequent sales to other departments; 8045 MAY NOT be used for this purpose. 

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 to which the original charge was posted, and “bill” the other department’s index using the same account code.  (Also see Instructions for Correcting Prior Year Transactions)  The amount being passed on MAY NOT include any markup.

The guidelines for usage of account code 8045 are as follows:

  1. The only allowable use of account code 8045 is to record small, unbudgeted “transfers”.  The transaction MUST cross Programs or Campuses.  Transactions providing “interdepartmental support” between indexes in the same Program and Campus MUST be processed as an Allocation.  See Adjustments, Transfers, and Allocations for additional information.
  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 transactions of this nature greater than $5,000 MUST be budgeted, and submitted to the Budget Office as a Transfer entry.
  3. Transactions using Account code 8045 in which the Debit is to an Instructional & General (I&G) index MUST have information in the Document Text indicating that the entry has approval from the cognizant Vice-President.  This does not include “self-supporting” I&G indexes.
  4. Account code 8045 MUST be the debit AND credit side of any journal entry in which it is used.
  5. Account code 8045 CANNOT be used on purchase requisitions in LoboMart.
  6. Account code 8045 CANNOT be used to reallocate P-card transactions.
  7. Line items affecting any other account codes may not be used in a JV in which account code 8045 is used.
  8. There is a limit of $20,000 of credits to account code 8045 per index, per fiscal year.
  9. Account code 8045 CANNOT be used in ANY transaction that affects a restricted (Contract and Grant) index.
  10. Salaries of UNM employees CANNOT be moved using account code 8045.  All Labor Redistributions MUST be initiated via the approved process for labor redistributions.
  11. Departments expecting to have credits to account code 8045 MAY NOT budget this expected “revenue”, and MAY NOT budget the expected expenditures that they will make as a result of this “revenue”.
    • A detailed description of the transaction must be provided.  This should be in the JV Document Text.
  12. Account code 8045 is not subject to Banner Tax.

Please contact the appropriate Central Accounting office (Unrestricted Accounting or Contracts & Grants) if you have any questions about whether it is appropriate to use account code 8045.