Internal Billing

Internal billing covers the process for charging one University of Maryland, Baltimore (UMB) Operational Unit (school, department, or division) for goods or services provided to another UMB Operational Unit. Proper internal billing ensures accurate accounting of revenues and expenses across the University.

When one Operational Unit provides goods or services to another, the billing is processed using a properly documented journal entry. This prevents misstating revenues or expenses on UMB’s financial statements and ensures compliance with University policies.

Allowable Accounts

Processing Requirements

• Journal entries must include a clear description of what was provided and when.
• Entries should be processed within one month of the service or goods delivery.
• Chartstrings must be valid and active.
• Pre-payment of goods or services is prohibited.

Employees or Authorized Affiliate Employees who fail to comply with these procedures may face disciplinary or criminal action, including loss of fiscal authority.

Exceptions must be approved in writing by the University Controller using the Policy or Procedure Exception Request Form. Requests must be signed or emailed by the Department Head or designee.

Additional Guidance

• Tutorial for Journal Entries – eUMB Systems Tutorials Browser > Journal Entry

Questions? Contact the Financial Reporting Manager at FS-GA: 410-706-2910