2.  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

3. A budget number is comprised of six different types of identification codes separated by a dash: XX-X-XXXX-XXXX-XXXXXX-XXX e.g. 12-0-3050-6600-558700-100  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:  http://extranet.cccco.edu/Divisions/FinanceFacilities/FiscalStandards/ BudgetandAccountingManual.aspx http://extranet.cccco.edu/Divisions/FinanceFacilities/FiscalStandards/ BudgetandAccountingManual.aspx ABOUT BUDGET NUMBERS

4. The first two numbers identify the FUND ABOUT BUDGET NUMBERS

5. CABRILLO COLLEGE FUNDS

6. 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.

7. The third number is the COST CENTER ABOUT BUDGET NUMBERS  The cost center identifies departments, divisions and some locations. For example:  4310 - English Department  4205 - BELA Division  4025 - Watsonville Center

8. 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.

9. CABRILLO’S ACTIVITY CODES

10. 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.

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

12. 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.

13.  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

14.  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: http://www.cabrillo.edu/internal/businessoffice/ http://www.cabrillo.edu/internal/businessoffice/ ABOUT BUDGET NUMBERS