Frequent errors in the recording of costs may be indicative of the need for improvements in the department’s financial accounting systems and internal control procedures. Accordingly, where such a history of errors is identified, an evaluation of the adequacy of such systems and controls will be performed. In addition and on a test basis, the Office of the Controller will perform periodic reviews of transactions to ensure compliance with this guideline.
The following is a list of “interdepartmental” subcodes:
6190 Interdepartmental Equipment & Office Furniture > $5,000
6290-6293 Interdepartmental Equipment Rental
6390-6398 Interdepartmental Travel & Business
6690-6696 Interdepartmental Telephone Expense
Interdepartmental Printing & Publications
7290-7292 Interdepartmental Delivery & Moving
Note: This list does not include subcodes used by Telecommunications, Mailing Services and Facilities Management that contain the word “interdepartmental” in the subcode descriptions.