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NC OSC »   State Agency Resources »   Chart of Accounts »   Center

Center

The Center is the last segment of the Chart of Accounts. OSC will assist agencies in defining their center structure. Account to center validation in the North Carolina Accounting System will be performed by the agency. 

Budget Fund chart

Budget Fund

The first four positions of the Center are the budget funds (program numbers) mandated by the Office of State Budget and Management.

Cost Center

The last eight positions are available to the agency for defining responsibility areas or alternate reporting needs. These eight positions will accommodate reporting needs currently associated with RCC, FRC, Program and District.All twelve positions of the Center are not required for building an agency's Center key. Only the first four positions are required. Additional positions of the Center structure should be used as necessary to define organization, funding source, project number, program, grant identifier, and other reporting needs.

System Defined Center

The system defined center is used with the suspense account and with summary accounts. These summary centers are used to obtain online summary information and facilitate reporting. Summary centers are defined in the North Carolina Accounting System as 999999999999.

Account-Center Combinations

After the accounts and centers have been defined, all possible combinations of accounts to centers must be established. An entry posted to an invalid account-center relationship will be held in a suspense account. To satisfy additional reporting needs, there are two tables which store other uniform data elements.

Company Fund Table

Used to associate each company, budget fund, and fiscal year with the following: budget code, program budget code, detail GASB number, and Department/Division number from DAS.

Company Center Table

Used to associate each company/center combination with a CFDA (Catalog of Federal Domestic Assistance) number, CFDA description, and federal participation rate for grant reporting. 

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https://www.osc.nc.gov/state-agency-resources/chart-accounts/center