Default

00 Nondepartmental / Default

Default function

Costs posted to this department with function 0000 report under the default function.

What it is: 00 is the silent/default department code. Use when the entity does not track departments, or when department is not available at the transaction level.
Accounting standard: Department is an internal organizational reporting dimension; it supports cost tracking and allocation but is not a required statement element.
Accounting note: If department reporting is enabled, replace 00 with the appropriate department and maintain a department schedule consistent with this structure.
Reporting note: Keeps the dimension optional for smaller agencies while remaining compatible with larger cities.
Examples: Small city posting without departmental detail; legacy data loads.
Do not use for: Do not use department to represent funds or functions; use dedicated dimensions.

Local expansion

Use when department coding not implemented; optional expansion to 000/0000 for larger orgs.