Public Safety — Fire/EMS

42 Emergency Management / Disaster Prep

Default function

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

What it is: Planning for and responding to disasters: the emergency operations center, warning systems, and recovery.
Accounting standard: Department is an internal organizational reporting dimension; it supports cost tracking and allocation but is not a required statement element.
Accounting note: Use department codes to identify cost centers. Allocate shared costs using documented allocation bases (e.g., payroll, FTE, square footage).
Reporting note: Department codes support management reporting and can feed function rollups through DEPT_FUNC_XREF.
Examples: Emergency operations center.
Do not use for: Do not use department to represent funds or functions; use dedicated dimensions.

Local expansion

Optional expansion: append digit(s) to create divisions/programs (e.g., 50=PW Admin, 501=Street Maintenance, 5012=District 2).