Controller's Office
Departmental Budget Management

Responsibility of Cost Center or Department Manager

  • Overview

    Each cost center (budgetary unit/department) has a person designated as the manager of the cost center. This individual has certain responsibilities for the financial management of the cost center.

    Responsibilities

    The following are certain key responsibilities of the cost center/fund manager:

    A. To expend funds only within budget or fund availability limits

    The university has budget guidelines which are issued at the beginning of the budget process for all cost centers and restricted funds. It is the cost center/fund manager's responsibility to know what the guidelines are and to spend only funds within those guidelines.

    B. To approve all charges made to the cost center or fund

    It is the responsibility of the cost center managers to sign for (approve) all expenditures made to the cost center. Some responsibilities may be delegated to administrative support personnel. Any delegation should be reviewed regularly. An Authorized Signature Form must be on file at the Controller's Office. If you have any questions regarding our record of your cost center's or fund's authorized signers, please contact Accounts Payable.

    C. To review expenses charged against the cost center/fund

    The cost center/fund manager or his/her delegate must review the expenditures charged against the cost center/fund. This review should be done immediately upon receipt of monthly budget reports.

    The accuracy of the expenditure records is as much the responsibility of the cost center/fund manager as it is the Controller's Office. Most of the time the cost center/fund managers are in a much better position to spot an error due to their familiarity with the operation of the cost center/fund.

    All the accounting records, including your monthly budget reports, are the official records of the expenditures of the cost center/funds. These records are used for management analysis and decision making, industry statistics, regulatory reports, and other purposes. It is important that they be accurate.

    Although some departments maintain duplicate or supplementary records, they do not have the authority of the accounting records in the Controller's Office. If you do keep separate records, they should be viewed as a supplement to and not a replacement of the official accounting records.

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    Contact

    Phone: 206-296-5880
    Fax: 206-296-5896

    Mailing address:
    901 12th Avenue
    Box 222000
    Seattle, WA 98122-1090

    Location:
    O'Brien Center for
    Athletic Administration
    1218 E. Cherry Street
    Seattle, WA 98122-1090