Program Billing Guidelines

Fee for Service (FFS) Operations are established for the purpose of providing goods and/or services to University departments and/or external customers.  The Financial Accounting and Reporting (FAR) staff are available to provide guidance on establishing new accounts and developing appropriate billing rates that comply with University policies and procedures and federal cost accounting standards. 

Program Billing Resources

  • How do I determine if my customers are internal or external?

    Internal Sales 

    Sales of goods or services to other University departments or accounts within the University system. All internal sales, including those to grant accounts, are considered internal sales. Internal sales should be processed by Finance Delivery in Workday.

    External Sales

    Sales of goods or services to external or non-University customers. Students and employees of the University are considered to be external customers when purchasing goods and services for personal use. All external sales should be processed through the ISU Accounts Receivables Office except when payment is collected at the point of sale.

Cash Management