1. 18th Annual “How To”… Session
Business Office
18th Annual “How To”… Session
“Meet us at the Movies”

2. INTERDEPARTMENTAL TRANSFERS
(IDTs)

3. What is the purpose of an IDT?
The Interdepartmental Transfer (IDT) form should be used only between College departments when a department providing services (provider) needs to bill the department receiving the services or materials (customer)
These IDT forms are used by the Business Office as journal entries (IDT transactions) between the provider department and the customer department to record services or materials provided

4. What is the purpose of an IDT?
(Continued)
The provider department is responsible for following up on unpaid journal entries (IDT transactions).
The provider and customer departments are responsible for keeping copies of all IDT forms submitted and reconciling them against their departmental monthly transaction reports.
There are four types of IDTs:
Expenditure
Revenue
Food Service
Student Organization Food Service

5. Provider Department MUST
Expenditure IDTs
Examples: Xerox Copies (copier), Business Cards, Letterhead Paper & Envelopes, Postage, Name Plates, Exxon Card (Fuel)
PROCESS:
Department
providing
services obtains
IDT form from STC
Business Office
web page.
(BO-5300)
Provider department
prepares and completes
IDT form after good(s)
and/or service(s) are
provided to
Customer Department.
Provider Department MUST
Disclose on IDT Form:
Description of good(s) and/or service(s)
Proper justification of IDT
Type of services / goods provided
PO # where goods were paid from
Price, Invoice #, Vendor Name
Include back up documentation
Total amounts
Provider signatures by FM
Provider FOAP Codes
(Fund, Organization, Account, and Program Code)
Customer FOAP Codes
Customer Department
submits IDT form to
Business Office within
3 days that goods/services
were received
and provided.
Provider Dept. must
then route IDT to
Customer Dept. for
Financial Manager
signatures/approvals.

6. BO-5300
Expenditures IDT Form
Top Part
Bottom Part

7. Provider Department MUST
Revenue IDTs
Examples: In-House Conferences (Registration Fees) – ex. Binational Conference, Child Development Conferences
Department providing
services obtains
IDT form from STC
Business Office
web page.
(BO-5320)
Provider department
prepares and completes
IDT form at least three (3)
days before conference is
held, and submits to
Customer Department.
Provider Department MUST
Disclose IDT Form:
Name of conference to be held
Proper justification of IDT
Date, time and place of conference
Name of employee(s) attending
event/conference
Registration fee per employee
Include back up documentation
(ex. Registration forms)
Total amounts
Provider signatures by FM
Provider FOAP Codes
(Fund, Organization, Account, and Program Code)
Customer FOAP Codes
PROCESS:
Customer Department
submits IDT form to
Business Office
within 3 days before
conference is held.
Provider Dept. must
then route IDT to
Customer Dept. for
Financial Manager
signatures/approvals.

8. BO-5320
Revenue IDT Form
Top Part
Bottom Part

9. Food Service IDTs & Food Quotes
PROCESS:
The Customer Department
(the one needing services) s
Maria Christina Garcia at VP-FAS Office
to request a Food Quote. Please
and CC Nancy Cantu Ozuna and/or
Victoria Lopez.
Contact Phone: (956)
The VP-FAS Office prepares a Food Quote
Form by providing the following information:
Contact person
Invoice number
Date, place and time of event
Menu – in detail
Cost per meal(s) & total cost
The VP-FAS Office
s Food Quote
to Customer Dept.
The Customer Department
MUST complete the purpose
and justification information,
and then return Food Quote
to VP-FAS Office
If there are problems with the Justification and Purpose,
Business Office will inform all Departments involved via .
Note – Allowable Expenditures Procedures for
Food Purchases are available (see JAGNET online account)
Business Office will
APPROVE the
Purpose & Justification
(Alma Church)
After completed
Food Quote is
ACCEPTED, the
VP-FAS Office
Will
Food Quote
to Business Office
By returning the completed
Food Quote form to VP-FAS
Office it implies ACCEPTANCE
to perform and
provide the stated
services

10. Food Service IDTs & Food Quotes
PROCESS:
(Continued)
The Customer Department
Prepares the IDT within
three (3) days of
services rendered.
The Customer Department provides the
following information on the IDT form:
Dept. name & organization number
Contact person & phone number
Event name, date, time & location
Justification AND Purpose
The Customer Department MUST also provide
the following information on the IDT form:
IDT form:
Fund, Organization, Account and
Program Codes (FOAP)
Invoice Number
Total Amounts
Attach original food quote
After the VP-FAS Office approves & signs the original
IDT & food quote, they will forward all paperwork
to the Business Office – General Accounting Dept.
for recording on Banner.
The Customer Department’s Financial Manager
approves & signs the IDT, then forwards both
the IDT & food quote to the VP-FAS Office for
approval, invoice number and logging.

11. Food Service IDTs Justification:
Must clearly state why the attendees are required to attend.
Why it is impractical for attendees to obtain the meal on their own time.
Explanation of why such services must be provided and why event must
be held.
Correct Example:
Meeting to discuss possible partnerships for students articulation
agreements between STC and Texas A&M College of Nursing.
Incorrect Justification Example:
To provide breakfast…, to provide lunch for employees…, etc.

12. Food Service IDTs Purpose:
1. Purpose must clearly state how meeting/event is beneficial to the
individual.
2. Purpose must also clearly state how meeting/event is beneficial to
the college.
Example:
Faculty/Staff will be obtaining a certificate on Managing Conflict in the Workplace (Training).
NOTE:
The justification and purpose cannot be the same explanation.
The purpose or justification cannot be to provide meals or refreshments to employees, students,
and/or guests attending the meeting/event.
Other information that must be included with the IDT is:
A formal written agenda identifying the topics to be discussed.
A listing of the attendees and their respective department.
The expected total cost of the meal.

13. Food Service IDTs Food Purchases:
(Cont’d)
Food Purchases:
With the exception of food purchased for travel, educational or laboratory purposes, the only funds which may be expended for food and/or beverages shall be from the Auxiliary Fund.
(ex. A50007 – I&SP Focus Group)
Each campus has their own auxiliary organization. Please make sure the IDT contains the correct code.
Pecan A40101
Technology A40102
Mid-Valley A40103
Starr Co. A40104
Expenditures of these funds for such purposes must serve a legitimate public purpose or further the educational function of the College.
Expense must be kept to a minimum.
Preference must be given to College services.

14. Food Service IDTs Unallowable Food Purchases:
(Cont’d)
Unallowable Food Purchases:
Food celebrating employees personal events.
(e.g. birthdays, weddings, graduations, showers, welcome/farewell parties)
Non college-wide meals or refreshments for holiday celebrations.
(e.g. Thanksgiving, Christmas)
Meals or refreshments for department/division parties or entertainment.
Meals or refreshments for department/division employee appreciation events.
(see JagNet online account for Allowable & Unallowable Purchases)
Further information can be located in the Business Office website under:
Procedures & Forms –AA/FM Roundup – Allowable Expenditures

15. BO-5310
Food Service IDT Form
Top Part
Bottom Part

16. Food Service Food Quote

17. Example of detailed agenda attached with IDT.
Food Service IDTs
(continued)
Example of detailed agenda attached with IDT.

18. Student Organization Food Service IDT Form
BO-5330
Student Organization Food Service IDT Form
Top Part
Bottom Part

19. Uses for IDT Forms DO’S DONT’S Food services Fuel expenses
Printing services
Postage / Overnight Mail
Equipment ese (copier machines)
Revenue for In-House Conferences
(ex. Child Development Conference)
DONT’S
Budget Transfers
(use Budget Transfer Form)
Correction of an error
(submit Memo for Journal Entry)
To make a profit
To increase budget
Expenditure transfers between organizations

20. General Accounting Donations

21. Section D – Donation, Chapter 5
Donation Procedures:
Section D – Donation, Chapter 5
The purpose is to set forth STC policies and procedures related to accepting and processing all gifts. South Texas College seeks to only accept those gifts that have a reasonable expectation of ultimately benefiting the mission of the College. Gifts are defined as follows: gratuitous transfers of any kind of property, real or personal, which may be contributed for any restricted or unrestricted purpose by donors.
There are several types of donations that include: cash, land, furniture, equipment, historical treasures, works of art, collections, etc.

22. Policy #5910 Acceptance of Gifts and Bequests
The College may accept gifts and bequests of land, facilities, items of personal property such as books, equipment, training aids, money, stocks and bonds which may be converted into money, materials, or other items of value which may aid in the accomplishments of the mission of the College. Items received must have a current or foreseeable future use. The operation and maintenance cost for the gifts must be within current budgeted funds.

23. Policy #5910 Acceptance of Gifts and Bequests (continued)
The donor of gifts or bequests must specify the use for which the gift or bequest is intended. If the gift or bequest may be used at the discretion of the College for general purposes the donor should so state. Gifts or bequests of personal property such as books, equipment, training aids and livestock with unusual long term restrictions on their future use and ultimate disposition should not be accepted. The validity of donor restrictions will be determined at the lowest level of acceptance authority.

24. Policy #5910 Acceptance of Gifts and Bequests (continued)
The President may accept money or negotiable instruments for the establishment of endowment, agency, loan or scholarship funds. A letter of conveyance from the donor must be obtained stating the purpose for which the donation is to be used and in the case of money or negotiable instruments state how the principal and or income from the funds will be used. If unrestricted, it should be so stated.

25. Policy #5910 Acceptance of Gifts and Bequests (continued)
A copy of the donation agreement or letter will be forwarded to and be retained on file by the comptroller. Where money or negotiable instruments are donated, notification of such funds will be forwarded to the comptroller for investments and administration. A permanent reference file of all such agreements and conveyances will be maintained in the designated office.

26. Procedures for Accepting Donations
The following forms must be completed by the department accepting the donation(s) :
BO-1500 Departmental Accounting Report of Donation Form
BO-1500A Donor’s Restrictions
BO-3900 Donation Disclosure Statement Form
Acknowledgment Letter (Thank-You Letter) to donor
BO-1500 is to be completed and approved prior to acceptance of the donated item(s) and/or property. The top section of the form requires the donor’s and recipient’s information such as: donor and recipient name, title, company name, address, telephone number, and department accepting the donation. The middle section requires the source, purpose and value of the gift. The bottom section requires the signatures of the financial manager receiving the donation and signature of the College’s President (and if applicable the Board of Trustees approval).

27. Procedures for Accepting Donations (continued)
Complete BO-1500A Donor’s Restrictions form if donated item is valued at $5,000 or more. This form specifies the restrictions on how to spend and/or use the donated item.
BO-3900 Donation Disclosure Statement must be completed for every individual item donated. This form describes the items donated. It does not include the dollar value of the item(s) donated.
The fair market value of the item(s) donated shall only be disclosed if there is an exchange transaction.
An Acknowledgement Letter (Thank-You Letter) shall be prepared, signed, and mailed by the Office of the President. The department receiving the donation may create and send an acknowledgement letter as well with the department’s letterhead. Only the description of the item(s) donated shall be disclosed in the letter.

28. Procedures for Accepting Donations (continued)
The original Report of Donations form (BO-1500) and Donor’s Restrictions form (BO-1500A), along with copies of the Donation Disclosure Statement form (BO-3900) and acknowledgment letter are sent to the Business Office for recording.
Copies are to be maintained by department accepting donation and the Office of the President.

29. Additional Procedures for Donation of Real & Personal Property, Works of Art and Collections
The cost of any appraisals will be the responsibility of the donor.
Legal and ethical requirements prohibit the College from appraising gifts. This protects both the donor and the College. Such appraisals are to be conducted by certified, independent appraisers and the cost shall be the donor’s responsibility.
All appraisals of real and donated property contributed to the College shall be done in accordance with IRS Publication 561, “Determining the Value of Donated Property.”

30. Posting & Reconciliation of Donation Transactions
Cash (currency) donations will be accepted only at the Cashier’s Office.
Payroll Deduction Donation set-up shall be handled by the Office of Human Resources.
Karina Garza, Benefits & Payroll Manager
(956)
Scholarship donations received for a particular student will be handled by the Business Office Accounts Receivable Department. These types of donations are considered third-party transactions.
Donation forms posting to general ledger and reconciliation responsibilities are:
Donated cash (checks & credit cards) is deposited and posted to GL by Cashier’s Office or GL Accounting Assistant.
Donated tangible gifts (equipment, vehicles) a journal entry is prepared by the GL Accounting Specialist.

31. Procedures for Tagging Donated Item(s)
The Business Office receives the Report of Donations Form (BO1500) signed by both the Financial Manager and College President, along with backup documentation of the donated item.
Once the donation is reviewed and recorded in Banner (through a journal entry), the Business Office will submit a copy of Form BO-1500 and BO-1500A along with backup documentation to Shipping and Receiving Department.
Graciela Barajas, Distribution Services Specialist
(956)
Shipping and Receiving will then schedule accordingly to tag the donated item.
*Note: All capital items (value over $5,000) will be tagged by Shipping & Receiving.
Examples of Donated Items Tagged:
Furniture
Computers & Computer Equipment
Artwork
Vehicles & Related Equipment

32. Donation Forms Available Online
The following donation forms can be located online in the Business Office webpage:
BO-1500 Departmental Accounting Report of Donations Form
BO-1500A Donor’s Restriction Form
BO-3900 Donation Disclosure Statement Form

33. BO-1500 Departmental Accounting Report of Donations Form

34. BO-1500A Donor’s Restrictions Form

35. BO-3900 Donation Disclosure Statement

36. Acknowledgement Letter
(Thank You Letter)

37. Accounting Transactions

38. Accounting Transactions
Expenditure Transfers
Creating New Funds and Organization
Changing Financial Manager

39. Expenditure Transfers

40. Purpose
To provide a procedure to request an expenditure transfer from one organization (Budget Unit) to another organization (Budget Unit).
Expenditure transfers are journal entries needed to reclassify expenditures that were recognized and reported correctly per documentation received and on-hand. Financial manager requests an expenditure transfer because the original documentation was submitted under the incorrect fund code and organization code, late awards, over charged expenditures, etc.

41. Expenditure Transfer Cont’d
All requests to transfer expenditures from one FOAP to another should be submitted on the Expenditure Transfer Form (ET – BO8000) which can be obtained on the Business Office web page.

42. Procedures Form is available at the Business Office web page.
Date – Indicate the date the item first appeared on the
computer-generated (Banner Form - FGITRND).
Customer Organization (To) – Enter the fund, organization
and account codes to be charged.
Provider Organization (From) – Enter the fund, organization and account codes originally charged.
Description – Provide purchase order number, check number, date of check, vendor name and invoice number.
Explanation Required – Describe why transfer is necessary, i.e., over expenditure, wrong account
used, etc.

43. Procedures (Cont’d) Amount – Enter the amount to be transferred.
Signature and date to certify acknowledgement between
financial managers must be provided.
Submit Expenditure Transfer Form (ET) to the Business
Office – General Accounting Department.
Business Office follows accounting guidelines, State comptrollers guidelines, IRS guidelines, grants and contracts guidelines, internal control and
professional ethics.

44. Business Office will approve or deny the request to transfer expenditures.
Must provide a fund and organization code. The account code provided can not be a pool number.
PO #, Checks #, Check Date and Vendor Name must be provided; otherwise, form will be returned for completion. Explanation must be provided to determine the approval or denial of an expenditure transfer
Must provide a fund and organization code. The account code provided can not be a pool number.
Signatures are required.

45. Creating New Funds and Organizations
(B)
Creating New Funds and Organizations

46. Request to Set Up a New Organization
South Texas College
Request to Set Up A New Organization
ORGANIZATION NAME:
ORG CODE:
EFFECTIVE DATE:
(BUSINESS OFFICE USE ONLY)
ORGANIZATION PURPOSE:
FINANCIAL MANAGER:
JOB TITLE:
DIVISION/DEPARTMENT:
TELEPHONE:
VICE PRESIDENT:
Purpose: (Please Check One)
CODE
INSTRUCTION
1005
Agriculture
1010
Arch. & Precision Production Trades
1015
Biology, Physical Science, & Science Tech
1020
Bus. Mgmt., Marketing, & Adm. Services
1025
Career Pilot
1030
Communications
1035
Computer & Information Sciences
1040
Construction Trades
1045
Consumer & Homemaking Education
1050
Engineering
1055
Engineering Related
1060
English Lang. Literature, Phil. & Interdisc
1065
Foreign Languages
1070
Health Occup. - Associate Degree Nursing
1075
Health Occup. - Dental Hygiene
1080
Health Occup. - Other
1085
Health Occup. - Respiratory Therapy
1090
Health Occupation - Vocational Nursing
1095
Mathematics
1100
Mechanics & Repairers - Automotive
1105
Mechanics & Repairers - Diesel
1110
Mechanics & Repairers - Electronics
1115
Physical Education and Fitness
1120
Protective Services and Public Admin.
1125
Psychology, Social Sciences, and History
1130
Visual & Performing Arts
1135
Non-State Funded
1140
Instruction Allowed
1150
Instruction - Other
OTHER
2000
Research
3000
Public Service
4400
Academic Support
5000
Student Services
6900
Institutional Support
7600
Physical Plant
8000
Scholarships
9000
Auxiliary Services
9850
Agency Accounts
Requested By (Print Name)
Date
Financial Manager (Signature)
Vice President (Signature)
Business Office Use ONLY
Fund Code:
Fund Type:
Predecessor Fund Code:
Program Code:
Processed By Business Office:
Date:
Organization Purpose needs to be provided
Request to Set Up a New Organization

47. Request to Set Up a
Fund Code
Provide the Fund Purpose

48. CHANGING FINANCIAL MANAGERS

49. Request to Change
Financial Managers

50. Monetary and non-monetary contributions to the College
Setting and changes to banner accounts
Services and material provided between departments

51. Anabel Garza, Accounting Specialist Alex Cespedes, Accountant
Contact Information:
Alma Church, Accounting Group Manager
Phone: (956)
Anabel Garza, Accounting Specialist
Phone: (956)
Alex Cespedes, Accountant
Phone: (956)
Questions??