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Subcode Usage Guidelines for Interdepartmental Charges (IDCs)

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.