Clark Paulsen, Division ChiefO 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
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...
2.3 UNIT CODES
Each district is divided into units or cost centers (also known as unit code or source unit). A three-digit number is assigned to each unit/cost center with the district.
Centers may vary from district to district. However, blocks of numbers have been allotted to major district functions, and to the extent possible, unit/cost center codes are generally assigned consistent with this overall coding plan (see Table 2-3).
Two districts require exceptions to the overall unit/cost center code coding plan:
- District 59, Engineering Service Center, because they have two Office Engineer (OE)offices --
- one for Structures Design PS&E
- one for the entire state;
- District 32, EquipmentService Center, because of their shop numbering scheme.
Also, Districts 59 and 32 have major inventory systems that are sensitive tounit/cost center numbering structure.
Unit/cost center codes are always used in transactions involving expenditures.
When used with time sheet transactions, the source unit/cost center used is generally the unit to which the employee performing the work is regularly assigned.
Changes, additions, and deletions to units/cost centers are processed through the Headquarters Project Management Program and the TRAMS Operations Section of the Division ofAccounting.
If the State Controller's Office unit code is being changed, then the request is also routed through Headquarters Personnel Section, which coordinates with the Controller's Office for approval of the request.
Accounting unit/cost center codes should not be confused with the State Controller'sOffice (SCO) Payroll Unit. The SCO unit is basically used as a locator code so the SCO knows where to send paychecks.