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Systems and Procedures A Division of The Office of Budget and Finance |
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.
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:
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.
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.
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:
- xxxxx00200
- xxxxx00201
- xxxxx00202
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.
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
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 |
Business 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.