FUND STRUCTURE
Sections
8.02.05 Definition of Cost Centers
8.02.06 Authorization of Cost Centers
Appendix A - Cost Center Funding Structure
Appendix B - Explanation of Cost Center Funding Structure
Appendix E - NIST Budget/Program Structure
Appendix F - National Science Foundation
and Field of Science Codes
8.02.01
PURPOSE
This subchapter describes the funding structure of the National Institute
of Standards and Technology (NIST) and the appropriate use of and procedures
for establishing and coding cost centers.
8.02.02
SCOPE
This subchapter applies to NIST-Gaithersburg and NIST-Boulder.
8.02.03
POLICY
It is NIST policy that costs associated with a particular function
be accurately charged to the funding provided for that purpose. Costs are
collected and recorded in approved cost centers in the NIST accounting
system.
8.02.04
RESPONSIBILITIES
a. The Deputy Chief Financial Officer is responsible for establishing
and modifying a cost center funding structure that meets NIST's needs and
requirements.
b. The Budget Division authorizes the establishment of cost centers
for all sources of financing with the exception of federal government,
non-federal government, gifts and bequests, and Cooperative Research and
Development Agreements (CRADAs).
c. For federal government and non-federal government-sponsored work, gifts and bequests, and CRADAs, the cost centers are authorized by the Financial Policy Division.
d. The Financial Policy Division is responsible for establishing all
cost center information and revisions in the official accounting system.
In all cases, cost centers are approved on the basis of appropriateness
and availability of funding.
e. Operating Units (OUs) request the establishment of cost centers through their OU.
8.02.05
DEFINITION OF COST CENTERS
a. Cost centers are the building blocks in the NIST cost accounting
system. The cost center is the lowest level at which all direct and indirect
costs and obligations incurred in the performance of a project are systematically
recorded. For purposes of accumulating costs and for program management,
each distinct project, regardless of source of funding, is identified by
one or more cost centers. Each cost center is assigned a distinct seven-digit
number. The first three digits identify the performing OU and division
and the last three digits identify the source of financing which supports
the work. The fourth digit is an optional designator for use by the OU.
b. The current NIST cost center funding structure is provided in Appendix
A. Appendix B gives an explanation of each cost center in the funding structure.
8.02.05
AUTHORIZATION OF COST CENTERS
a. The procedure and schedule to be followed in requesting authorization
of cost centers for the start of the fiscal year is explained in an Administrative
Bulletin issued annually.
b. To request authorization of a cost center after the start of the
fiscal year or to request a change, termination, or deletion of a cost
center, the requesting OU prepares Form NIST-630, Request for Cost Center
Authorization or Change. Instructions for completing Form NIST-630 are
given in Appendix C. Form NIST-630 is sent to the Budget Division through
the OU office, except for federal government, non-federal sponsors, CRADA,
and gifts and bequests cost centers. For these cost centers, Form NIST-630
is sent to the Financial Policy Division. If there is a firm financial
backing for the cost center, the cost center is authorized for entry into
the cost accounting system.
c. To allow sufficient management oversight and control and to meet
external reporting requirements, information about each cost center is
supplied on Form NIST-630 when the cost center is authorized (see Appendix
C, Instructions for Completing Form NIST-630).