This document describes a hierarchy for coding various levels of the NJIT administrative structure. Division - A collection of departments within the university sharing a broad general purpose. Department heads are usually at the level of Director or Chairperson or above. A cost center is a well-defined activity at the university for which the university wishes to segregate revenue and expense activity. Cost centers also correspond to FRS 6-digit subsidiary ledger accounts.
Individuals normally serve as department heads for a single department.
They may, however, be responsible for several activities or functions. These activities or functions normally would be cost centers associated with the activities of the department.