Subcode Usage Guidelines for Interdepartmental Charges

Frequent errors in the recording of costs may be indicative of the need for improvements in the department’s financial accounting systems and internal control procedures.  Accordingly, where such a history of errors is identified, an evaluation of the adequacy of such systems and controls will be performed.  In addition and on a test basis, the Office of the Controller will perform periodic reviews of transactions to ensure compliance with this guideline.
An interdepartmental subcode must be used on both the debit and credit side of the entry.

List of interdepartmental subcodes