Dear Sigita
thank you for the valuable information you provided above, but something still puzzles me, as you can see below the responsibility center is IT Department
which is weird because if you look at the Budget planning process "USMF 2014 Budgeting" below you will see that is it following the budgeting - Department hierarchy
and if you notice that the hierarchy used below has got the Finance on top, shouldn't the "Finance" be the responsibility center.
why am I getting the IT Department as responsibility center ?
if you can clarify this point, it would be great , thank you
regards