[Code of Federal Regulations] [Title 24, Volume 4] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 24CFR990.305] [Page 724] TITLE 24--HOUSING AND URBAN DEVELOPMENT CHAPTER IX--OFFICE OF ASSISTANT SECRETARY FOR PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT PART 990_THE PUBLIC HOUSING OPERATING FUND PROGRAM--Table of Contents Subpart C_Project-Based Accounting Sec. 990.305 Definitions. Cost Center. A set of units, activities, programs, or staff that are grouped by a PHA for purposes of management, financial monitoring, and analysis. Cost centers can be delineated by administrative departments or divisions within a PHA, by office locations, by individual projects or clusters or communities of projects that consist of one or more contiguous buildings, an area of contiguous row houses, or scattered- site buildings. Project. A building or set of buildings identifiable as a development project under a HUD-assigned project number. [[Page 725]]