Systems and Procedures
A Division of The Office of Budget and Finance
Last Revision: 03/20/2023


Table of Contents


The Company Code is the highest organizational unit of financial accounting for which a complete self-contained set of accounts can be drawn up for purposes of external reporting and there is only one company code:

A Business Area is an organizational unit of financial accounting that represents a separate area of operations or responsibilities within an organization.

The Business Area in SIMBA equates to Administrative Area in IBIS. Each Business Area has a four (4) digit codes. The fourth digit of the business area will always be zero.

Business Area Format
1st Digit 2nd and 3rd Digits 4th Digit
1 - 8 University Randomly numbered Always zero
9 - Subsidiaries Randomly numbered Always zero

Determining the business area is important for financial reporting purposes, given that Balance Sheets can only be prepared at these levels:


Cost Centers represent cost objects which are of a more permanent nature in a business area. To represent the organizational hierarchy present in business areas, cost centers also incorporate the concept of "department" which is reflected in the 4th and 5th digit of the cost center. The hierarchy therefore is:

Cost Center was designed to incorporate this hierarchy in the numbering, by referencing the business area and department, as follows:

Cost Center Format
Digits 1-3 Digits 4 -5 Digits 6 - 10
Business Area Department Sequentially numbered unless it is a Common Cost Center (see below)

A business area can have up to 99 different departments.

All departments will have one cost center which ends with all zeros. This cost center will be used ONLY for budgetary purposes.

Common Cost Centers/Funds Center:

Penn State is implementing the concept of Common Cost Centers. These will be used to consistently classify cost center types, across all business areas. Use of the common cost centers is a requirement for high level institution reporting.

Common Cost Center Codes and Names
Cost Center Code
(last 5 digits of cost center number)
Common Cost Center Name Common Cost Center Definition
00040 Graduate Grant-in-aid For use with Labor Distribution only
00090 Salary Clearing Account For use with Labor Distribution only; salaries should use this common cost center as the pay budget on Workday assignments
00200 Budget and Finance Includes central finance offices (e.g. UBO, business area FO and finance staff) and units whose primary functions involve roles of submitter and/or budget assistant in SIMBA
00300 Human Resources Units that deal with personnel such as compensation and benefits, recruiting and hiring employees, on-boarding employees, performance management, and training
00400 Information Technology Organizational units that support the use of computers, storage, networking and other physical devices, infrastructure and processes to create, process, store, secure, and exchange all forms of electronic data
00500 Development Includes central offices or units whose primary duties involve fundraising activities
00600 Alumni Units that have an Office of Alumni Relations whose primary purpose is to engage alumni in talking with students both in on-campus and off-campus activities. Administrative costs include staff salaries, unit operating expenses, Affiliate Program, Alumni Board and Alumni event expenses
00700 Facilities Facilities Coordinators within each Business Area and other maintenance or renovation costs
00900 Advising Academic units each have an Academic Advising Office whose primary costs include staff salaries, unit operating expenses, student advising events, new student orientation, spend a summer day, majors night, fall career days, etc. Those costs would be recorded here
01000 Student Affairs Includes central offices or units whose primary duties are to provide support to students in areas of health, wellness, clubs and organizations, safety and/or career counseling
01200 WC Learning Design Units whose primary purpose is to design World Campus courses, including instructional design, multimedia, accessibility, and copyright needs
01300 Orientation Administrative or academic units who hold events for new students to help them become familiar with the various majors, the departments, the academic colleges and the University; events can be held at the Department, Business Area or University level
01400 Commencement Administrative or academic units who are involved with the commencement activities of graduating students whether at the Department, Business or University level. Expenditures include regalia, program printing, speaker honorarium, Marshall gifts, receptions and activities relating to commencement
01500 Strategic Communications Units primarily responsible for marketing and communications functions, including fundraising and alumni communications; enrollment marketing strategy, implementation, and analytics; brand strategy, messaging, and identity; creative services such as photography, videography, animation, graphic design, and print materials; internal communications; social media strategy, management, monitoring, and analytics; science/research writing; crisis/issues communications; national/global proactive media; digital/web strategy and analytics; and general content development
01800 Grants and Contracts Administration Central offices or units whose primary duties relate to compliance with external regulations from sponsoring agency requirements for both pre and post award processes to include proposal submission, invoices, revenue collection, reporting etc.
01900 Diversity and Inclusion Central offices or units whose primary duties relate to fostering diversity and inclusion and creating a climate of diversity, equity and inclusion throughout PSU's faculty, staff, leadership and student body
02000 Outreach and Continuing Education Units who provide service learning and university outreach to surrounding communities, including continuing education for-credit courses and non-credit courses
02100 Compliance Central offices or units whose primary duties relate to adherence with external regulations or mandates, not sponsored award related
02200 Lobbying Units whose primary focus is to facilitate positive interactions and communications between the University and state, federal, and local agencies to further its mission as Pennsylvania`s legislatively-designated Land-Grant University and promote the needs and interests of the University
02300 Cost Allocation-offset Used to track portion of costs that are allocated to other cost collectors. In combination with the main cost collector, this will allow the area to still report on the full costs to the central unit. Combined reporting will show the net cost. Institution wide double counting will not occur when all cost collectors are summed in total
03000 World Campus Undergraduate Undergraduate academic program (degree or for-credit certificate) or general education courses (GUP) delivered online to students at a distance. Instructional and administrative costs for the program would be recorded here
04000 - 04989 World Campus Graduate Graduate academic program (degree or for-credit certificate) delivered online to students at a distance. Instructional and administrative costs for the program would be recorded here. (04990-04999 range reserved for World Campus administrative costs - not program specific.)
04990 - 04999 World Campus Administration World Campus administrative activity that is not directly attributable to specific World Campus programs
05000 Resident Instruction Undergraduate Office for General Education was created to develop and lead the General Education curriculum for all undergraduate students and to support faculty development in this area. Instructional and administrative costs at the college and unit level for undergraduate resident instructional courses delivered on-campus or online would be recorded here
06000 Resident Instruction Graduate Graduate academic programs delivered on-campus or online to residential students. Instructional and administrative costs at the college and unit level for the graduate programs would be recorded here
08000 - 08999 Primarily Commonwealth Campus Common Cost Centers (can be used by other Business Areas)
08000 International Student Fee Spend cost center, used to support International Students
08020 Student Activities Fee Spend cost center, used to support Student approved Activities/Clubs
08030 Facilities Fee Spend cost center, used to support Student approved facilities renovations or projects
08040 Chancellor's Office
08060 Admissions
08080 Office of Student Aid
08100 Registrar
08120 Scholarships
08140 Academic Affairs
08145 Faculty Development
08160 Learning/Tutoring Center
08170 RI Learning Design
08180 Summer Session
08200 Advisory Board
08220 Academic Program Equipment
NOTE: If, for a given department, a unit needs more than one common cost center, multiples can be consecutively numbered within the range. For example - Budget and Finance cost centers, if more than one in a single department:

Using common cost centers allows a compilation of all costs related to Budget and Finance by summing all related cost centers which END with 002XX, no matter to which business area or department the cost center belongs.

Cost Object Types

There are several "Cost Object Types" used in SIMBA. These include Cost Centers, Internal Orders (IO), and Work Breakdown Structure (WBS or WBS Element).

Internal Orders and Work Breakdown Structures are the same length (12 digits) and for Penn State's purposes, will be distinguished by the following:

Cost Centers, Internal Orders, and Work Breakdown Structures are ALL Cost Object Types. However, the Cost Center is also a critical part of the organizational hierarchy - given that it relates to a business area and department. Therefore, within SIMBA, every Internal Order and WBS element is linked to a Responsible Cost Center. This Responsible Cost Center identifies the business area and department to which the Internal Order or WBS element belongs.


Functional Areas
Area Number
Functional Area Name Sub-Function
100000 Instruction
200000 Research
300000 Public Service
400000 Academic Support Instruction; Research; or Public Service
500000 Student Services
600000 Institutional Support Instruction, Research; or Public Service
700000 Auxiliary Enterprise
800000 Physical Plant
900000 Student Aid


Budget Executive and Financial Officer by Business Area
Area Number
Business Area Name Budget Executive Financial Officer
1010 Penn State Abington* Margo E. DelliCarpini Dan Meuleners
1080 Penn State Law Victor Romero (interim) Kim Wyatt
1200 Penn State Lehigh Valley* Tina Q. Richardson Katie Schneck
1420 Graduate School Kathryn D.R. Drager (interim) Jon Hartzler
1620 Penn State World Campus* Renata S. Engel Charlie Reese
1640 Earth and Mineral Sciences Lee R. Kump Rod Ilgen
1840 Student Affairs Andrea Dowhower (interim) Karen Kyle
1860 Penn State Brandywine* Marilyn J. Wells Margaret Buban - Director Finance & Business
2120 Agricultural Sciences Richard T. Roush Lesley Maalouf
2190 School of International Affairs Victor Romero (interim) Kim Wyatt
2310 Liberal Arts Clarence E. Lang Jeff Lieb
2530 Penn State Great Valley* Colin Neill Daniel J. Cella (interim)
2730 Penn State York* David J. Christiansen Susan Ruch
2750 Education Kimberly A. Lawless Alba Congiu
2940 Undergraduate Education Yvonne M. Gaudelius Jon Hartzler
2950 Enrollment Management Matt Melvin Jon Hartzler
2960 Millennium Scholars Program Yvonne M. Gaudelius Jon Hartzler
2970 Business - Smeal College Charles H. Whiteman Wes Bumbarger
3060 University Health Services Andrea Dowhower (interim) Karen Kyle
3100 College of Medicine-Basic Sciences Kevin P. Black (interim) Erlee Meyers
3110 College of Medicine-Clinical Science Kevin P. Black (interim) Erlee Meyers
3120 College of Medicine-VD Faculty Affairs Kevin P. Black (interim) Erlee Meyers
3130 College of Medicine-VD Education Kevin P. Black (interim) Erlee Meyers
3140 College of Medicine-VD Research Kevin P. Black (interim) Erlee Meyers
3150 College of Medicine-Finance Kevin P. Black (interim) Erlee Meyers
3160 College of Medicine-ABS Kevin P. Black (interim) Erlee Meyers
3170 College of Medicine-Facilities Kevin P. Black (interim) Erlee Meyers
3200 Schreyer Honors College Patrick Mather Stephanie Chambers
3230 Penn State Altoona* Ron W. Darbeau Matt Hearn
3420 Penn State Mont Alto* Francis K. Achampong Matthew I. Ulmer
3640 Penn State Greater Allegheny* Megan Nagel (interim) Dan Cella - Director Finance & Business
3840 WPSU TV* Larry D. Terry, II Gwen Gummo
3850 WPSU FM* Larry D. Terry, II Gwen Gummo
3860 Engineering Anthony Atchley (interim) Zach Stimely
4170 University Libraries Faye A. Chadwell Lori Millward
4190 Communications Marie C. Hardin Kimberly J. Fisher (interim)
4310 Applied Research Lab Lora G. Weiss Kevin Peterson
4390 Penn State Schuylkill* Patrick M. Jones Stephanie Wood - Director Finance & Business
4530 Penn State New Kensington* Kevin J.G. Snider Jason Bush - Director Finance & Business
4750 Penn State Harrisburg* John M. Mason Jay Spiegel
4950 Campus Recreation* Andrea Dowhower (interim) Karen Kyle
4970 Penn State Information Technology Jen Stedelin Tiffany Cunningham
5060 Human Resources Jennifer R. Wilkes Christine Bowers
5080 Penn State Erie* Ralph M. Ford William P. Samluk
5200 Office of Budget & Finance Sara F. Thorndike Christine Bowers
5210 Controller University-Wide Sara F. Thorndike Christine Bowers
5220 General and Academic Officers Sara F. Thorndike Marilyn Presto (interim)
5280 University Police Sara F. Thorndike Brian Mauersberg
5400 Science - Eberly College Tracy L. Langkilde Larry Bell
5420 Arts and Architecture B. Stephen Carpenter Nicole Hane
5640 Nursing Laurie A. Badzek Steve Koths
5860 Penn State Hazleton* Elizabeth J. Wright Michael Morrison - Director Finance & Business
6190 Penn State Fayette, The Eberly Campus* W. Charles Patrick Jason Bush - Director Finance & Business
6310 Development and Alumni Relations* David J. Lieb (interim) Corinna Bressler
6390 Senior Vice President - Research Lora G. Weiss Patty Hickman
6510 Penn State Scranton* Marwan A. Wafa Kim Bogdan
6530 Auxiliary and Business Services* Sara F. Thorndike Raymond B. Shirey, Jr.
6750 Office of Physical Plant Sara F. Thorndike Raymond B. Shirey, Jr.
6970 Health and Human Development Craig J. Newschaffer David Koelle
7080 Information Sciences and Technology Andrew L. Sears Kera Kollman
7200 Finance and Business Central Sara F. Thorndike Christine Bowers
7280 Central Procurement Sara F. Thorndike Raymond B. Shirey, Jr.
7400 VP Commonwealth Campuses* Kelly M. Austin William P. Samluk (interim)
7420 Dickinson Law* Danielle M. Conway Doris Orner
7620 Penn State Shenango* Jo Anne Carrick Bill Dungee - Director Finance & Business
7640 Penn State Beaver* Jenifer S. Cushman Bill Dungee - Director Finance & Business
7830 Office of Government and Community Relations* Zack Moore Marilyn Presto (interim)
7840 Office of General Counsel Frant T. Guadagnino (interim) Marilyn Presto (interim)
7850 VP for Administration Frank T. Guadagnino Marilyn Presto (interim)
7860 Office of the President Michael Wade Smith Marilyn Presto (interim)
7870 Educational Equity Marcus A. Whitehurst Lori Millward
7880 VP & Provost - Academic Justin Schwartz (interim) Daniel P. Kuhn (interim)
7890 VP & Provost - Institutional Justin Schwartz (interim) Daniel P. Kuhn (interim)
7900 University Contingency Accounts* Sara F. Thorndike Marilyn Presto (interim)
8190 Intercollegiate Athletics* Patrick Kraft Rick Kaluza
8310 Penn State Global* Roger N. Brindley Dan Kuhn
8510 Penn State Wilkes-Barre* Lynda Goldstein Kim Bogdan
8530 Penn State DuBois* Jungwoo Ryoo Brian S. Kline
8730 Office of Strategic Communications* Rachel A. Pell Lori Millward
8750 Penn State Berks* Todd Migliaccio (interim) Lisa Mikula
8970 University Outreach* Larry D. Terry, II Gwen Gummo

* - Business Areas not required to use unallowable General Ledgers.