When one department provides goods or services to another (not for organizations or groups external to the district), such as facility use, catering, or printing, the finance department transfers funds between accounts using a journal entry. This method saves time by avoiding the need for requisitions, purchase orders, payment approvals, check processing, and bank deposits.

There may be a delay between when the service is provided and when the expense is recorded. Because the funds are not encumbered within Ascender departments should anticipate these charges in their budget planning to avoid overspending.

• Invoices or other supporting documentation are required to process the journal entry. Attachments should be included with the completion of this form.
• The budget code listed will be charged for the invoiced expense. 
• The invoice should contain the budget code that will be credited.