|CMP 202: Establishment of Dept/Units|
To provide a procedure for the establishment of new Dept/Units
All university Dept/Units except sponsored project Dept/Units and facility services Dept/Units. See CMP 211, "Sponsored Project Dept/Units," for a description of a sponsored Dept/Unit.
"Facility Services Dept/Units" are handled differently from other Dept/Units. See description below.
The university's accounting system consists of numerous individual Dept/Units (i.e., responsibility centers) designed to record and report transactions related to specified activities (see Advantage Activity types and codes below). The reporting needs of a particular department may change as the activities of the department change. When the reporting needs of a particular department are not readily met using the currently assigned Dept/Units and revenue and expense codes, establishing a new Dept/Unit may be necessary. Communication between the department, Budget Office, and the Comptroller's Office can determine what additions, changes, or enhancements in the reporting structure are appropriate.
The Budget Office and the Comptroller's office have responsibility for establishing Dept/Units and the procedures for requesting new Dept/Units other than sponsored project Dept/Units.
The Department the new Dept/Unit should request the new Dept/Unit by e-mail or memo through their chain of command (this includes their Area Contact Representative listed in CMP 204-04) to the Budget Office. In your request, please answer the following questions:
WHO - Who will be the Dept/Unit manager, and who will be receiving reports other than the Unit manager?
WHAT - What is the name of the new Dept/Unit and what type of activity will it be engaged in (see list below)?
WHEN - When is the new Dept/Unit to become effective?
WHERE - Where will the new activity be reporting? If the Dept is already established, what Dept will the organization be assigned to? If a new Dept is to be established, what jurisdictional area (ie. President, Provost, Vice President, etc.) will the new Dept/Unit be reporting to?
WHY - Why (purpose, necessity, etc.) do you need the new activity?
HOW - How will this new activity be funded?
The information requested is used for:
Account Request Form
The application form is self-explanatory; however, each subject area on the form is described below.
1) Dept Title
The title of the new Dept/unit needs to describe its responsibilities and activities; limited to 30 characters.
The purpose of the requested new Dept/unit needs to include, as appropriate for each situation, a description of:
3) Date new dept/unit should start.
4) Department the new dept/unit should reside in
5) Sources of Revenue
The sources of revenue for the proposed dept/unit, including revenue that may be generated by the a dept/unit (e.g., sales and service income) must be listed. Indicate all sources of revenue considering the following restrictions:
6) Types of Expenditures
Indicate the types of expenditures that will be incurred by this new dept/unit (see CMP 430, "Expenditure Coding," for additional information).
7) Establish new Sub-Unit's
If the department desires to account for expenditures at a level of detail lower than the dept/unit or object/sub-object code, the department may establish sub-units for the new dept/unit. The establishment of sub-units should be discussed with the Budget officer in the Budget Office.
The Budget Office then completes a Request to Authorize a New Department and sends it to the Assistant Comptroller. The Assistant Comptroller reviews the request and approves what fund and activity (program) that the new dept/unit is to be established in. The Accounting Manager then establishes the new dept/unit in Advantage. The Accounting Manager notifies the Budget Office that the dept/unit is established. The Budget Officer sets up all object codes and revenue sources needed and notifies the department that the new dept/unit is complete and ready to use.
Dept/Unit Activity Coding
Dept/Units are assigned an activity code that most closely represents the expense activity of the dept/unit. Established activity codes are used for financial and other reporting purposes. The activity codes are designed to correspond with the National Association of College and University Business Officers (NACUBO) functional expense classifications (see table below). Each Dept/Unit is assigned an Activity Code as part of their Accounting Template (ACTPL page in Advantage) and expense budget (BQ80LV3 page in Advantage).
|Activity Type||Type Name||Activity Code||Code Name|
|A000||INSTRUCTION||A001||GENERAL ACADEMIC INSTRUCTION|
|A000||INSTRUCTION||A002||VOCATIONAL AND TECHNICAL INSTRUCTION|
|B000||RESEARCH||B001||INSTITUTES AND RESEARCH CENTERS|
|B000||RESEARCH||B002||INDIVIDUAL AND PROJECT RESEARCH|
|C000||PUBLIC SERVICE||C001||COMMUNITY SERVICE|
|C000||PUBLIC SERVICE||C002||COOPERATIVE EXTENSION SERVICE|
|C000||PUBLIC SERVICE||C003||PUBLIC BROADCASTING SERVICES|
|D000||ACADEMIC SUPPORT||D002||EDUCATIONAL MEDIA SERVICES|
|D000||ACADEMIC SUPPORT||D003||ACADEMIC PERSONNEL DEVELOPMENT|
|D000||ACADEMIC SUPPORT||D004||ACADEMIC COMPUTING SUPPORT|
|D000||ACADEMIC SUPPORT||D005||ANCILLARY SUPPORT|
|D000||ACADEMIC SUPPORT||D006||ACADEMIC ADMINISTRATION|
|D000||ACADEMIC SUPPORT||D007||ACADEMIC PERSONNEL DEVELOPMENT|
|D000||ACADEMIC SUPPORT||D008||MUSEUMS AND GALLERIES|
|D000||ACADEMIC SUPPORT||D009||COURSE AND CURRICULUM DEVELOPMENT|
|E000||STUDENT SERVICES||E001||STUDENT SERVICES ADMINISTRATION|
|E000||STUDENT SERVICES||E002||SOCIAL AND CULTURAL DEVELOPMENT|
|E000||STUDENT SERVICES||E003||COUNSELING AND CAREER GUIDANCE|
|E000||STUDENT SERVICES||E004||FINANCIAL AID ADMINISTRATION|
|E000||STUDENT SERVICES||E005||STUDENT ADMISSIONS|
|E000||STUDENT SERVICES||E006||STUDENT RECORDS|
|E000||STUDENT SERVICES||E007||STUDENT HEALTH SERVICES|
|F000||INSTITUTIONAL SUPPORT||F001||EXECUTIVE MANAGEMENT|
|F000||INSTITUTIONAL SUPPORT||F002||FISCAL OPERATIONS|
|F000||INSTITUTIONAL SUPPORT||F003||GENERAL ADMINISTRATION AND LOGISTICAL SERVICES|
|F000||INSTITUTIONAL SUPPORT||F004||ADMINISTRATIVE COMPUTING SUPPORT|
|F000||INSTITUTIONAL SUPPORT||F005||PUBLIC RELATIONS|
|G000||SCHOLARSHIPS & FELLOWSHIPS||G001||SCHOLARSHIPS|
|G000||SCHOLARSHIPS & FELLOWSHIPS||G002||FELLOWSHIPS|
|H000||OPERATION & MAINTENANCE-PLANT||H001||PHYSICAL PLANT ADMINISTRATION|
|H000||OPERATION & MAINTENANCE-PLANT||H002||BUILDING MAINTENANCE|
|H000||OPERATION & MAINTENANCE-PLANT||H003||CUSTODIAL SERVICES|
|H000||OPERATION & MAINTENANCE-PLANT||H004||UTILITIES|
|H000||OPERATION & MAINTENANCE-PLANT||H005||LANDSCAPE AND GROUND MAINTENANCE|
|H000||OPERATION & MAINTENANCE-PLANT||H006||MAJOR REPAIRS AND RENOVATIONS|
|H000||OPERATION & MAINTENANCE-PLANT||H007||SECURITY AND SAFETY|
|I000||AUXILIARY ENTERPRISES||I001||RESIDENCE HALLS|
|I000||AUXILIARY ENTERPRISES||I002||FOOD SERVICE|
|I000||AUXILIARY ENTERPRISES||I003||INTERCOLLEGIATE ATHLETICS|
|I000||AUXILIARY ENTERPRISES||I007||FACULTY AND STAFF PARKING|
|I000||AUXILIARY ENTERPRISES||I008||STUDENT HEALTH SERVICE|
|I000||AUXILIARY ENTERPRISES||I009||INTERNAL SERVICES|
|I000||AUXILIARY ENTERPRISES||I010||OTHER AUXILIARY|
|I000||AUXILIARY ENTERPRISES||I011||ASSOCIATED STUDENTS|
|M000||UNEXPENDED PLANT||M001||UNEXPENDED PLANT|
|N000||DEBT SERVICE||N001||DEBT SERVICE|
|T000||LOAN FUND||T001||LOAN FUND|
Facilities services requires the establishment of a new dept/unit for each new project. They fill out an account request form, which is entitled "Advantage Fund/Dept/Unit/Setup Sheet" with the following information:
A copy of the Capital Project Request and Authorization Form should be attached to the account request form and sent to the Budget Office. The Budget Office reviews the request and assigns an dept/unit number to the request. The request is then sent to the Comptroller's Office. The Accounting Manager assigns an activity code and then sets up the dept/unit and activity in Advantage. The dept/unit is set up as a multi-year (MY) account so the GDES and GDE2 tables (Grant Description Tables) must also be updated. The copy of the Capital Project Request and Authorization Form is given to the Comptroller's Office, for tracking of Capital Projects. The Comptroller's Office notifies the Budget Office that the dept/unit is set up. The Budget Office then sets up the object codes and revenue sources needed and notifies Facilities Management that the dept/unit is ready for use.
For more university accounting systems information, see:
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