(Last Modified on June 13, 2019)

Each institution shall develop a system of departments that will reflect properly its organization. There is no standardization within the USG of coding for departments. Due to differing sizes and organizational structures of the various institutions, it would not be possible to have standardized department numbers. Standardized reporting is facilitated through the use of standardized function and sub-function codes, as noted in Section 2.3, Function and Sub-Function.