 This presentation is designed to provide you information about the Budget Number Structure  You can advance to the next screen at any time by hitting the forward arrow key  You can go back to the previous screen by hitting the backward arrow key  You can end the presentation at any time by hitting the Escape key TUTORIAL PRESENTATION

A budget number is comprised of six different types of identification codes separated by a dash: XX-X-XXXX-XXXX-XXXXXX-XXX e.g  Cabrillo follows the uniform account structure developed by the California Community College Chancellor’s Office. Detailed information can be found in the Budget and Accounting Manual at:  BudgetandAccountingManual.aspx BudgetandAccountingManual.aspx ABOUT BUDGET NUMBERS

The first two numbers identify the FUND ABOUT BUDGET NUMBERS

CABRILLO COLLEGE FUNDS

The second number is for LOCATION ABOUT BUDGET NUMBERS  Currently, this number should always be “0”. This is labeled as Aptos but is actually tied to all campus locations.

The third number is the COST CENTER ABOUT BUDGET NUMBERS  The cost center identifies departments, divisions and some locations. For example:  English Department  BELA Division  Watsonville Center

The fourth group is the ACTIVITY CODE ABOUT BUDGET NUMBERS  This is used to categorize expenditures by instructional discipline, instructional support, and administrative services.  It is a critical code used in the 50% law reporting to the California Community College Chancellor’s Office.

CABRILLO’S ACTIVITY CODES

The fifth group is the OBJECT CODE ABOUT BUDGET NUMBERS  This is used to identify the nature of expenditure and income. Each number within the code represents an additional level of detail.

ABOUT BUDGET NUMBERS  Object Codes include but are not limited to the following:

ABOUT BUDGET NUMBERS The last group is the PROJECT NUMBER  This is used for tracking specific programs that are generally externally funded. These are usually part of the Restricted Fund 12.  Some examples are Matriculation #194, DSPS #111, and EOPS #126.  Project funds cannot be commingled with non-project funds which is why, as an example, budget could not be transferred between a project 000 and a project 194.

 All parts of the budget number, especially the object code, should accurately identify the actual expenditure or revenue.  Do not use a budget number that does not match the expenditure simply because it is open and has available budget.  The Business Office will create new accounts that are necessary but do not currently exist; the budget transfer request will serve as authorization to open the budget number with the correct coding. ABOUT BUDGET NUMBERS

 This is the end of this learning module. For additional information about Business Office policies and procedures, please refer to the Business Office Guide located at: ABOUT BUDGET NUMBERS