Public Works & Engineering

50 Public Works Administration

Default function

3000 Transportation

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

What it is
The public works director's office and staff who support all public works divisions.
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
Director's office; public works support staff.
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).