Create, Modify or Reuse Cost Center Numbers

Departments routinely request that Accounting Services modify an existing cost center or create a new cost center for the department's use. The process of modifying an existing cost center or creating a new cost center begins with that department filling out a Cost Center Create/Change Form and sending it to Accounting Services.

Complete the "Department" tab only on the form.  You will need to provide the CMU Personnel ID numbers for both the Person Responsible and the Administrative Contact. There is a "Building Abbreviations" tab on the form to assist you in looking up the accepted CMU codes used for campus buildings.

Accounting Services reviews the form for completeness and determines if the person requesting the cost center is actually allowed to make such requests for that department (ie: ensuring that someone from the College of Business Administration isn't asking to create a new cost center for the College of Health Professions).  

The accountant uses the information provided on the form and gathers further information, if necessary, to determine the fund in which the cost center should be included (i.e.: General Fund, Designated Fund, Auxiliary Fund). They also determine the functional category the cost center should be assigned to, by determining the specific use of the cost center and then follows the established cost center numbering structure.

Any questions about the creation of new cost centers (or changing of existing cost centers) can be directed to Accounting Services at 774-3707.