Chart of Accounts - Responsibility Centre

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This segment identifies the unit where costs are controlled.

Codes

The codes available for this segment are listed on the following pages:

Notes

The segment also contains the following structured intelligence:

The bold portions identify the formal University organisational structure.

The sub-section component is for the informal structure. Use of the sub-section segment is at the discretion of the cost centre manager. For example:

190300 = School Office - Life Science

The Head of School may elect to split the school into three areas and a school office as follows:

190300 = School Office
190301 = Teaching, Learning & Equity
190302 = Non-Aligned Research
190303 = Consultancy, Continuing Education & Surplus

These lower levels would then be summarised together to form the School of Life Science.

As a guide, the sub-section component should be used where the Cost Centre Manager wishes to delegate permanent control of a major portion of their budget to the manager responsible for that function. It should not be used to record a particular grouping of expenditure (refer project segment).