California Department of Transportation
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Clark Paulsen, Division Chief

O f f i c e    of    R E C E I V A B L E S ,    S Y S T E M S    &    A D M I N I S T R A T I O N ,    D i v i s i o n    o f    A c c o u n t i n g

Reimbursements Unit

Coding Information


In an accounting transaction, Source applies to the organizational element (district and unit/cost center) performing a specific activity, or making a specific expenditure.

The source district/unit is budgetarily responsible for costs.

The source code may include both the district code number and the code of the unit/cost center within the district.

In some cases, only the district code is required. However, when a source unit/cost center code is used, it must be accompanied by its district code.

Charge applies to the organizational element receiving the benefit of the work performed or cost incurred. The charge codes require only the district code number.


The term District is used to designate the geographic transportation districts, Headquarters programs and service centers, or other major operating functionswithin the Department of Transportation for which separate accounting recordsare required. Each district is assigned a two-digit code number as shown in tables 2-1 and 2-2.