GENERAL LEDGER CODE DEFINITIONS Effective March 26, 2007

Transcription

1 GENERAL LEDGER CODE DEFINITIONS Effective March 26, 2007 ORACLE GL CODE DESCRIPTION CASH - OPERATING ACCOUNT CASH - PAYROLL ACCOUNT CASH - ACCOUNTS PAYABLE ACCOUNT CASH - INTERFUND ACCOUNT INVESTMENTS-CASH EQUIVALENTS/SBA INVESTMENTS-CASH EQUIVALENTS/SPIA PETTY CASH - DOWNTOWN PETTY CASH - SAND LAKE CENTER CHANGE FUND - CONFERENCE CENTER CHANGE FUND - EAST FINANCE CHANGE FUND - EAST BOOKSTORE CHANGE FUND - WEST FINANCE CHANGE FUND - WEST BOOKSTORE CHANGE FUND - OSCEOLA FINANCE CHANGE FUND - OSCEOLA BOOKSTORE CHANGE FUND - WINTER PARK FINANCE CHANGE FUND - WINTER PARK BOOKSTORE CHANGE FUND - SAND LAKE CENTER CHANGE FUND - SAND LAKE BOOKSTORE POSTAGE STAMPS - DOWNTOWN ACCOUNTS RECEIVABLE OTHER ACCOUNTS RECEIVABLE - FACTS STUDENT FEES RECEIVABLES ACCOUNTS RECEIVABLE - OTHER ACCOUNTS RECEIVABLE - PAYROLL STUDENT RECEIVABLES - FIN AID PROGRAMS STUDENT RECEIVABLES TITLE IV- DUE TO VCC STUDENT RECEIVABLES TITLE IV- DUE TO FED GVT ACCOUNTS RECEIVABLE GRANT CONTRACTS ALLOW FOR DOUBTFUL ACCTS - STUDENT FEES ACCOUNTS RECEIVABLE - AUX FUND ALLOW FOR DOUBTFUL ACCTS - AUX FUND MERCHANDISE CREDITS MERCHANDISE CREDITS PENDING OTHER COLLEGE RECEIVABLES ALLOW FOR DOUBTFUL ACCTS - OTHER COLLEGE RECEIVABLES ACCRUED INTEREST - INVESTMENTS NOTES RECEIVABLE - EAST NOTES RECEIVABLE - WEST NOTES RECEIVABLE - OSCEOLA NOTES RECEIVABLE - WINTER PARK ALLOW FOR DOUBTFUL ACCTS - NOTES RCVB VA DEFERMENT RECEIVABLE PREPAID EXPENSES PRE-PAID SALES TAX DEPOSITS - TRAVEL DEPOSITS - RENTAL EQUIPMENT DEPOSITS - OTHER 26

2 DEFERRED ITEMS DEFERRED ITEMS - UCF STUDENTS DEPOSITS - EMPLOYEE CASH ADVANCE SUSPENSE ACCOUNT INVESTMENTS - CURRENT INVESTMENTS - NON-CURRENT DISCOUNTS - NON-CURRENT INVESTMENTS MERCHANDISE INVENTORY - BOOKSTORE DUE FROM FEDERAL GOVERNMENT DUE FROM COUNTY GOVERNMENT DUE FROM CITY GOVERNMENT DUE FROM STATE AGENCIES DUE FROM STATE AGENCY/FL PREPAID EMPLOYEE SPD DEPENDENT WAIVERS A/R - COMPONENT UNITS - DSO ASSETS UNDER CAPITAL LEASES ACCUMULATED DEPRECIATION - CAPITAL LEASES LAND BUILDINGS ACCUMULATED DEPRECIATION - BUILDINGS OTHER STRUCTURES LAND IMPROVEMENTS INFRASTRUCTURE ACCUMULATED DEPRECIATION - STRUCTURES & LAND IMPRV FURNITURE, MACHINERY & EQUIPMENT (NON-DEPRECIABLE) FURNITURE, MACHINERY & EQUIPMENT (3 YR LIFE) CONTROL FURNITURE, MACHINERY & EQUIPMENT (3 YR LIFE) ACCUMULATED DEPRECIATION - F & E (3 YR LIFE) FURNITURE, MACHINERY & EQUIPMENT (5 YR LIFE) CONTROL FURNITURE, MACHINERY & EQUIPMENT (5 YR LIFE) ACCUMULATED DEPRECIATION - F & E (5 YR LIFE) FURNITURE, MACHINERY & EQUIPMENT (7 YR LIFE) CONTROL FURNITURE, MACHINERY & EQUIPMENT (7 YR LIFE) ACCUMULATED DEPRECIATION - F & E (7 YR LIFE) CONSTRUCTION IN PROGRESS ACCUMULATED DEPRECIATION DEPOSITS HELD IN CUSTODY WIRE TRANSFER HOLDING ACCOUNT UNITED WAY CAMPAIGN A/403-B/457 PLANS VCC FOUNDATION FACC MEMBERSHIP DUES AAWCC MEMBERSHIP DUES FEDERAL TAX LEVIES WAGE GARNISHMENTS WAGE GARNISHMENTS - VALENCIA FL DEPT OF EDUC CLERK OF THE COURTS CHILD SUPPORT TAX SHELTERED ANNUITY - ALT SOC SEC ANNUITY - OPTIONAL RETIREMENT PROGRAM PAYROLL DEDUCTIONS - CLEARING STUDENT FEE REFUNDS PAYABLE TIPS REFUNDS DUE STUDENT VALENCIA ENTERPRISES OVERPAYMENTS 27

3 FEDERAL WITHHOLDING TAX FEDERAL WITHHOLDING TAX RETURN ONLY FICA TAX PAYABLE MEDICARE TAX PAYABLE RETIREMENT CONTRIBUTIONS PAYABLE PPO MEDICAL (EMPLOYEE) BASIC HEALTH (EMPLOYER) DEPENDENT DENTAL DEPENDENT DENTAL FLEX PPO MEDICAL FLEX HMO MEDICAL (EMPLOYEE) HMO MEDICAL - FLEX COBRA INSURANCE HEALTH INSURANCE - RETIREES LIFE INSURANCE LIFE INSURANCE - FLEX LIFE INSURANCE - RETIREES LIFE INSURANCE - BASIC GABOR INSURANCE GABOR INSURANCE - FLEX PIC INCOME PROTECTION PIC INCOME PROTECTION - FLEX DISABILITY LTD DISABILITY LTD - FLEX LIBERTY MUTUAL - INSURANCE CANCER INSURANCE CANCER INSURANCE - FLEX DEPENDENT CARE - FLEX DEPENDENT CARE - FLEX MEDICAL - FLEX MEDICAL - FLEX SALARY DEDUCTIONS - MISC ACCOUNTS PAYABLE ACCOUNTS PAYABLE - PROCUREMENT CARDS ACCOUNTS PAYABLE - UTILITIES SALARIES AND WAGES PAYABLE FACULTY DEFERRED SALARIES EMPLOYEES DEFERRED SALARIES ACCRUED COMPENSATED LEAVE PAYABLE - CURRENT ACCRUED COMPENSATED LEAVE PAYABLE - NON-CURRENT ACCOUNTS PAYABLE - OTHER TUITION REFUNDS CLEARING ACCT FOUNDATION CC CLEARING ACCT STALE DATED AP CHECKS HOLDING ACCT STALE DATED PR CHECKS HOLDING ACCT TUITION REFUNDABLE - EMPLOYEES TUITION REFUNDABLE - DEPENDENTS RETAINAGE PAYABLE SALES TAX PAYABLE - EAST SALES TAX PAYABLE - OSCEOLA SALES TAX PAYABLE - WEST SALES TAX PAYABLE - WP SALES TAX PAYABLE - SAND LAKE CENTER DEPOSITS REFUNDABLE - BIDS DEPOSITS REFUNDABLE - OTHER 28

4 BONDS PAYABLE - CURRENT BONDS PAYABLE - NON-CURRENT INTEREST PAYABLE - CURRENT CONTROL INTEREST PAYABLE LEASE PURCHASES PAYABLE - CURRENT LEASE PURCHASES PAYABLE - NON-CURRENT SPECIAL TERMINATION BENEFIT PAYABLE - CURRENT SPECIAL TERMINATION BENEFIT PAYABLE - NON-CURRENT DEFERRED INCOME - CN APPLICATIONS DEFERRED INCOME - STUDENT FEES DUE TO FEDERAL GOVERNMENT DUE TO COUNTY GOVERNMENT DUE TO CITY GOVERNMENT DUE TO STATE AGENCIES DUE TO COMPONENT UNITS - DSO - CURRENT RESERVED FOR ENCUMBRANCES RESERVED FOR STAFF & PROGRAM DEVELOPMENT AMOUNT EXPECTED TO BE FINANCED IN FUTURE YEARS RESERVED FOR VALENCIA ENTERPRISES CWE FUND BALANCE - COLLEGE DEPRECIABLE INVESTED IN PLANT FUND NON-DEPRECIABLE INVESTMENT IN PLANT BUDGETED REVENUES BUDGETED PERSONNEL EXPENSES ENCUMBRANCES - PERSONNEL EXPENSE BUDGETED CURRENT EXPENSES ENCUMBRANCES - CURRENT EXPENSES BUDGETED CAPITAL OUTLAY ENCUMBRANCES - CAPITAL OUTLAY BUDGETED FUND BALANCE CHANGES TUITION ADVANCED & PROFESSIONAL TUITION A & P/SECURITY FEE TUITION A & P/TECH FEE ADMINISTRATIVE TUITION REFUND DUAL ENROLLMENT WAIVER EARLY ADMISSIONS WAIVER MATRICULATION ADVANCED & PROFESSIONAL/SECURITY FEE MATRICULATION ADVANCED & PROFESSIONAL/TECH FEE NATIONAL GUARD STEP NATIONAL GUARD EDD HOMELESS FEE EXEMPTIONS WIA-ITA EXEMPTIONS WELFARE TRANSITION EXEMPTIONS FOSTER CARE EXEMPTIONS SPOUSE DECEASED STATE EMPLOYEE EXEMPTIONS CHILD LAW ENFORCEMENT EXEMPTIONS CHILD FIREFIGHTER EXEMPTIONS ADOPTION EXEMPTIONS LAKE APOPKA EXEMPTIONS FLORIDA LINKAGE EXEMPTIONS FTE (RESIDENT) EXEMPTIONS FTE (NON-RESIDENT) EXEMPTIONS STATE EMPLOYEE FEE EXEMPTION CHILD MILITARY/ENDURING FREEDOM EXEMPTION RELATIVE CAREGIVER EXEMPTION 29

5 PURPLE HEART RECIPIENT EXEPTIONS MATRICULATION POSTSECONDARY VOCATIONAL CONTROL TUITION POSTSECONDARY VOC TUITION POSTSECONDARY VOC/SECURITY FEE TUITION POSTSECONDARY VOC/TECH FEE MATRICULATION POSTSECONDARY ADULT VOC CONTROL TUITION POSTSEC ADULT VOC TUITION POSTSEC ADULT VOC/CJI MATRICULATION SUPPLEMENTAL VOCATIONAL CONTROL TUITION CONTINUING WORKFORCE TUITION CONTINUING WORKFORCE/CJI MATRICULATION COLLEGE PREPARATORY CONTROL TUITION COLLEGE PREP TUITION COLLEGE PREP/SECURITY FEE TUITION COLLEGE PREP/TECH FEE TUITION EPI/SESCURITY FEE MATRICULATION LIFELONG LEARNING CONTROL TUITION LIFELONG LEARNING MATRICULATION LIFELONG LEARNING/SECURITY FEE MATRICULATION LIFELONG LEARNING/TECH FEE NON RESIDENT FEES LIFELONG LEARNING CONTROL NON RESIDENT FEES ADVANCED AND PROFESSIONAL CONTROL OUT OF STATE FEES ADV & PROF OUT OF STATE FEES ADV & PROF/SECURITY FEE OUT OF STATE FEES ADV & PROF/TECH FEE NON RESIDENT FEES POSTSECONDARY VOCATIONAL CONTROL OUT OF STATE FEES POSTSEC VOCATIONAL OUT OF STATE FEES POSTSEC VOCATIONAL/SECURITY FEE OUT OF STATE FEES POSTSEC VOCATIONAL/TECH FEE NON RESIDENT FEES POSTSEC ADULT VOC CONTROL OUT OF STATE FEES POSTSECONDARY ADULT VOCATIONAL OUT OF STATE FEE POSTSEC ADULT VOC-CJI NON RESIDENT FEES SUPP VOC CONTROL OUT OF STATE FEES CONTINUING WORKFORCE OUT OF STATE FEES CONTINUING WORKFORCE/CJI REFUNDED NON RES FEES SUPPLEMENTARY VOCATIONAL NON RESIDENT FEES COLLEGE PREP CONTROL OUT OF STATE FEES COLLEGE PREP OUT OF STATE FEES COLLEGE PREP/SECURITY FEE OUT OF STATE FEES COLLEGE PREP/TECH FEE OUT-OF-STATE FEES EPI/SECURITY FEE SPECIAL FEES SPECIAL FEES - CRIMINAL JUSTICE INST APPLICATION FEES - COLLEGE APPLICATION FEES - COLLEGE (WEB) APPLICATION FEES - CJI APPLICATION FEES - HEALTH RELATED PROG FINANCIAL AID FUND FEES NON-PSAV FINANCIAL AID FUND FEES PSAV ONLY STUDENT ACTIVITY AND SERVICE FEES CONTROL STUDENT ACTIVITY AND SERVICE FEES STUDENT CAPITAL IMPROVEMENT FEES CONTROL STUDENT CAPITAL IMPROVEMENT FEES NON-PSAV STUDENT CAPITAL IMPROVEMENT FEES PSAV ONLY TECHNOLOGY FEE CONTROL 30

6 HONORS PROGRAM FEE LATE REGISTRATION FEE CONTROL LATE REGISTRATION FEE TESTING FEES CONTROL TESTING CENTER FEES TESTING CENTER OTHER TESTING FEES IDENTIFICATION CARD FEES PARKING FEE CONTROL CONTRACT COURSE FEES CORPORATE SERVICE AGREEMENTS CONSULTING FEES TOTAL OTHER STUDENT FEES CONTROL CCPF APPROPRIATION CONTROL CCPF APPROPRIATION CCPF - WORKFORCE DEVELOPMENT CONTROL WORKFORCE APPROPRIATIONS SPECIAL APPROP - LEARNING AIDS - DISABLED STUDENTS CONTROL LEARNING AIDS FOR DISABLED STUDENTS PERF BASED INCENTIVE FUND-CCPF CONTROL CCPF - PERFORMANCE BASED INCENTIVE FUNDING INCENTIVE GRANTS FOR EXPANDING PROGRAMS CONTROL INCENTIVE GRANTS FOR EXPANDING PROGRAMS DEFERRED MAINTENANCE CONTROL CRITICAL DEFERRED MAINTENANCE (FUND 7) LICENSE TAG FEES APPROPRIATION CONTROL LICENSE TAG FEES APPROPRIATION PUBLIC EDUC CAPITAL OUTLAY APPR CONTROL PECO FUNDS APPROPRIATION MISCELLANEOUS STATE APPROPRIATIONS PERFORMANCE BASED INCENTIVE PROGRAMS (CATEGORICAL APPROPRIATION) CHILD CARE PROJECTS CONTROL STUDENT ADVISING SYSTEM CONTROL STUDENT ADVISING SYSTEM APPROPRIATION DISTANCE LEARNING GRANTS CONTROL LOTTERY FUNDS CONTROL (NON-OPERATING) LOTTERY FUNDS CONTROL (CAPITAL) LOTTERY FUNDS CONTROL CCPF LOTTERY APPROPRIATION INFORMATION TECHNOLOGY ENHANCE GRANT (NON-OPERATING) LOTTERY FUNDS - CAPITALIZATION INCENTIVE (NON-OPERATING) GRANTS & CONTRACTS - STATE CONTROL (OPERATING) GRANTS & CONTRACTS - STATE (OPERATING) GRANTS & CONTRACTS - STATE CONTROL (NON-OPERATING) GRANTS & CONTRACTS - STATE (NON-OPERATING) INDIRECT COST RECOVERED - STATE GVT (OPERATING) REFUND TO GRANTOR - STATE (OPERATING) INDIRECT COST RECOVERED - STATE (NON-OPERATING) REFUND TO GRANTOR - STATE (NON-OPERATING) FEDERAL DEPARTMENT OF EDUC DIRECT HEALTH & HUMAN SERVICES GRANTS FEDERAL DIRECT GRANTS INDIRECT GRANTS & CONTRACTS FROM FEDERAL GVT CONTROL (OPERATING) FEDERAL DEPT OF EDUCATION GRANTS (OPERATING) TITLE IV ADMIN ALLOWANCE (OPERATING) 31

7 GRANTS & CONTRACTS FROM FEDERAL GVT CONTROL (NON-OPERATING) FEDERAL DEPT OF EDUCATION DIRECT (NON-OPERATING) FEDERAL DIRECT GRANTS INDIRECT (NON-OPERATING) GRANTS & CONTRACTS FROM FEDERAL GVT CONTROL (CAPITAL) FEMA REIMBURSEMENTS (CAPITAL) INDIRECT COSTS RECOVERED - FED GVT CONTROL (OPERATING) INDIRECT COSTS - FEDERAL GVT (OPERATING) REFUND TO GRANTOR - FEDERAL GVT (OPERATING) INDIRECT COSTS RECOVERED - FED GVT (NON-OPERATING) INDIRECT COSTS RECOVERED - H & H SVCS GRANT (NON-OPERATING) INDIRECT COSTS RECOVERED - FED DIRECT INDIRECT (NON-OPERATING) REFUND TO GRANTOR - FEDERAL GVT (NON-OPERATING) CASH CONTRIBUTIONS CONTROL (OPERATING) CASH CONTRIBUTIONS FROM INDIVIDUAL (OPERATING) CASH CONTRIBUTIONS FROM DSO (OPERATING) CASH CONTRIBUTIONS FROM BUSINESS (OPERATING) REFUND CASH CONTRIBUTIONS FROM BUSINESS (OPERATING) CASH CONTRIBUTIONS CONTROL (NON-OPERATING) CASH CONTRIBUTIONS FROM INDIVIDUAL (NON-OPERATING) CASH CONTRIBUTIONS FROM DSO (NON-OPERATING) CASH CONTRIBUTIONS FROM BUSINESS (NON-OPERATING) REFUND - CASH CONTRIBUTIONS BUSINESS (NON-OPERATING) NON-CASH CONTRIBUTIONS/BUSINESS - CAPITAL NON-CASH DONATIONS (FUND 9 ONLY) NON-CASH DONATIONS < 1 YEAR LIFE (FUND 9 ONLY) NON-CASH DONATIONS > 1 YEAR LIFE (FUND 9 ONLY) REFUND TO GRANTOR - DSO (OPERATING) BOOKSTORE SALES TAXABLE - EAST FA BOOKSTORE SALES TAXABLE - EAST BOOKSTORE SALES NON-TAXABLE - EAST BOOKSTORE SALES TAXABLE - OSCEOLA FA BOOKSTORE SALES TAXABLE - OSCEOLA BOOKSTORE SALES NON-TAXABLE - OSCEOLA BOOKSTORE SALES - WEST FA BOOKSTORE SALES TAXABLE - WEST BOOKSTORE NON-TAXABLE SALES - WEST BOOKSTORE SALES - WP FA BOOKSTORE SALES - WP BOOKSTORE NON-TAXABLE SALES - WP BOOKSTORE SALES - SLC BOOKSTORE NON-TAXABLE SALES - SLC ONLINE REGISTRATION TUITION BUSINESS SEMINARS TUITION FOOD SERVICE SALES COMMISSIONS - EAST FOOD SERVICE SALES COMMISSIONS - OSCEOLA FOOD SERVICE SALES COMMISSIONS - WEST COMMISSIONS VENDING COMMISSION TELEPHONE COMMISSION NON-TAXABLE USE OF COLLEGE FACILITIES RENTAL OF TV FACILITIES ANCILLARY SALES & SERVICES - DENTAL OTHER VOCATIONAL COMMISSIONS MISCELLANEOUS SALES AND SERVICES CONTROL EDUCATIONAL SALES & SERVICES (NON-TAXABLE) 32

8 MISCELLANEOUS SALES DENTAL HYGIENE SALES CONFERENCE CENTER FEES LEARNING RESOURCE SALES AND SERVICES CONTROL LRC SALES LRC LOST BOOKS RISK MANAGEMENT CONSORTIUM REVENUE CONSORTIUM HURRICANE REIMBURSEMENT (CAPITAL) DISCOUNTS EARNED CONTROL DISCOUNTS EARNED EDUCATIONAL SALES & SERVICES-TAXABLE PERSONAL PRINTING COPIER SALES AND SERVICES - EAST COPIER SALES AND SERVICES - WEST COPIER SALES AND SERVICES - OSCEOLA COPIER SALES AND SERVICES - WINTER PARK HORTICULTURE PLANT SALES INTERDEPARTMENTAL SALES INTERDEPARTMENT SALES - MEDIA SERVICES INTERDEPARTMENTAL SALES - TV INTERDEPARTMENTAL SALES - VALENCIA INSTITUTE INTEREST AND DIVIDENDS LATE PAYMENT FEE - LOANS RETURNED CHECK FEE PARKING FINES LIBRARY FINES MISCELLANEOUS REVENUE MAND TRANSFER IN - CURRENT FUNDS UNRESTRICTED MAND TRANSFER IN - CURRENT FUNDS RESTRICTED MAND TRANSFER IN - AUXILIARY FUND MAND TRANSFER IN - LOAN FUND MAND TRANSFER IN - SCHOLARSHIP FUND MAND TRANSFER IN - AGENCY FUND MAND TRANSFER IN - UNEXPENDED PLANT FUND MAND TRANSFER IN - DEBT SERVICE FUND NON-MAND TRANSFER IN - CURRENT FUNDS UNRESTRICTED NON-MAND TRANSFER IN - CURRENT FUNDS RESTRICTED NON-MAND TRANSFER IN - AUXILIARY FUND NON-MAND TRANSFER IN - LOAN FUND NON-MAND TRANSFER IN - SCHOLARSHIP FUND NON-MAND TRANSFER IN - SCHOLARSHIP FUNDNON/MAND TRANSFER IN - AGENCY FUND NON-MAND TRANSFER IN - UNEXPENDED PLANT FUND NON-MAND TRANSFER IN - DEBT SERVICE FUND INSURANCE RECOVERY (NON-OPERATING) GAIN FROM SALE OF PROPERTY PROCEEDS FROM SALE OF PROPERTY PRIOR YEAR CORRECTIONS CASH OVER AND SHORT EXECUTIVE MANAGEMENT ANNUAL LEAVE EXPENSE ANNUAL SICK LEAVE EXPENSE RETIREMENT INCENTIVE RETIREMENT SICK LEAVE INCENTIVE RETIREMENT HEALTH INSURANCE INCENTIVE ACCRUED SERVICE TERMINATION PAY 33

9 INSTRUCTIONAL MANAGEMENT ANNUAL LEAVE EXPENSE ANNUAL SICK LEAVE EXPENSE RETIREMENT INCENTIVE RETIREMENT SICK LEAVE INCENTIVE RETIREMENT HEALTH INSURANCE INCENTIVE INSTITUTIONAL MANAGEMENT ANNUAL LEAVE EXPENSE ANNUAL SICK LEAVE EXPENSE RETIREMENT INCENTIVE RETIREMENT SICK LEAVE INCENTIVE RETIREMENT HEALTH INSURANCE INCENTIVE INSTRUCTIONAL 10 MONTH CONTRACT INSTRUCTIONAL - LIBRARIAN INSTRUCTIONAL - COUNSELOR INSTRUCTIONAL - 12 MONTH CONTRACT INSTRUCTIONAL - 4 MONTH CONTRACT INSTRUCTIONAL - EXTENDED CONTRACT ANNUAL LEAVE EXPENSE ANNUAL SICK LEAVE EXPENSE RETIREMENT INCENTIVE RETIREMENT SICK LEAVE INCENTIVE RETIREMENT HEALTH INSURANCE INCENTIVE INSTRUCTIONAL - OVERLOAD INDEPENDENT STUDY INSTRUCTIONAL - SUBSTITUTION INSTRUCTIONAL - PARAPROFESSIONAL ANNUAL LEAVE EXPENSE ANNUAL SICK LEAVE EXPENSE RETIREMENT INCENTIVE RETIREMENT SICK LEAVE INCENTIVE RETIREMENT HEALTH INSURANCE INCENTIVE INSTRUCTIONAL - LIBRARIAN REGULAR P/T INSTRUCTIONAL - COUNSELOR REGULAR P/T OTHER PROFESSIONAL ANNUAL LEAVE EXPENSE ANNUAL SICK LEAVE EXPENSE RETIREMENT INCENTIVE RETIREMENT SICK LEAVE INCENTIVE RETIREMENT HEALTH INSURANCE INCENTIVE OTHER PROFESSIONAL - OVERLOAD OTHER PROFESSIONAL SALES COMMISSIONS OTHER PROFESSIONAL - PARAPROFESSIONAL ANNUAL LEAVE EXPENSE ANNUAL SICK LEAVE EXPENSE RETIREMENT INCENTIVE RETIREMENT SICK LEAVE INCENTIVE RETIREMENT HEALTH INSURANCE INCENTIVE OTHER PROFESSIONAL PERM P/T COORDINATOR - NON CREDIT PERM P/T COORDINATOR - CREDIT PERM P/T COORDINATOR - NON INSTR PERM P/T CLERICAL TECHNICAL & PARAPROFESSIONALS SKILLED CRAFT 34

10 SERVICE MAINTENANCE CLAST TEST - F/T PERSONNEL ANNUAL LEAVE EXPENSE ANNUAL SICK LEAVE EXPENSE RETIREMENT INCENTIVE RETIREMENT SICK LEAVE INCENTIVE RETIREMENT HEALTH INSURANCE INCENTIVE TECH, CLERICAL, TRADE & SERV. OT CLERICAL REGULAR P/T TECHNICAL PARAPROF - REGULAR P/T SKILLED CRAFT REGULAR P/T INSTRUCTIONAL - ADJUNCT CREDIT INSTRUCTIONAL - ASSOCIATE FACULTY INSTRUCTIONAL - LIBRARIAN INSTRUCTIONAL - COUNSELOR INSTRUCTIONAL - COACH INSTRUCTIONAL - PARAPROFESSIONAL INSTRUCTIONAL - NON CREDIT SUBSTITUTION OTHER PROFESSIONAL - P/T DEGREED OTHER PROFESSIONAL - RESEARCH & DEVELOPMENT OTHER PROFESSIONAL - GENERAL ADMIN OTHER PROFESSIONAL - SALES & MARKETING COORDINATOR - P/T CREDIT COORDINATOR - P/T NON CREDIT COORDINATOR - P/T NON INSTRUCTIONAL OTHER CLERICAL P/T OTHER TECHNICAL PARAPROF P/T OTHER SKILLED CRAFT P/T OTHER SERVICE MAINTENANCE P/T SECURITY ESCORTS STUDENT EMPLOYMENT - INST WORKSTUDY FEDERAL COLLEGE WORKSTUDY FEDERAL COLLEGE WORK STUDY - AMERICAN READ FEDERAL COLLEGE WORKSTUDY - COMMUNITY SERVICE STUDENT EMPLOYMENT - COLLEGE WORK EXPERIENCE PROG STUDENT EMPLOYMENT - ASSISTANTS STUDENT ASSISTANT - TUTORS STUDENT ASSISTANT - FITNESS TUTOR STUDENT ASSISTANT - SCRIBES, READER FICA MEDICARE CONTRIBUTIONS SOCIAL SECURITY CONTRIBUTIONS TEACHERS RETIREMENT CONTRIBUTIONS FL RETIREMENT CONTRIBUTIONS - REGULAR FL RETIREMENT CONTRIBUTIONS - SENIOR MANAGEMENT OPTIONAL RETIREMENT CONTRIBUTION - FRS DROP RETIREMENT CONTRIBUTIONS OPTIONAL RETIREMENT CONTRIBUTIONS - ANNUITIES OPTIONAL RETIREMENT CONTRIBUTIONS - ANNUITY COMPANIES FL RETIREMENT CONTRIBUTIONS - INVESTMENT PLAN FL RETIREMENT CONTRIBUTIONS - PT REGULAR FL RETIREMENT CONTRIBUTIONS - PT INVESTMENT ACCRUED ANNUAL LEAVE EXPENSE ACCRUED SICK LEAVE EXPENSE ACCRUED SICK LEAVE POOL EXPENSE 35

11 ANNUAL LEAVE EXPENSE ANNUAL SICK LEAVE EXPENSE ACCRUED SEVERANCE PAY EXPENSE PERSONAL USE COLLEGE VEHICLE PERSONAL VEHICLE ALLOWANCE HOUSING ALLOWANCE MOVING EXPENSES MEDICAL EXAM ALLOWANCE HEALTH INSURANCE CONTRIBUTIONS LIFE INSURANCE CONTRIBUTIONS DENTAL INSURANCE DISABILITY INSURANCE RETIREMENT INSURANCE INCENTIVE EMPLOYEE MATRICULATION BENEFITS DEPENDENT MATRICULATION BENEFITS EMPLOYEE MATRICULATION REIMBURSEMENT DEPENDENT MATRICULATION REIMBURSEMENT EMPLOYEE RETIREMENT INCENTIVE EMPLOYEE MATRICULATION BENEFITS - PART TIME CONTINGENCY - SALARY & BENEFITS (BUDGET ONLY) TRAVEL - IN-DISTRICT TRAVEL - OUT-OF-DISTRICT TRAVEL - OUT-OF-DISTRICT - EDUCATIONAL SVCS TRAVEL - OUT-OF-DISTRICT - R & D TRAVEL - OUT-OF-DISTRICT - GEN & ADM TRAVEL - OUT-OF-DISTRICT - SALES & MARKETING TRAVEL - OUT-OF-STATE TRAVEL - OUT-OF-STATE - EDUCATIONAL SVCS TRAVEL - OUT-OF-STATE - R & D TRAVEL - OUT-OF-STATE - GEN & ADM TRAVEL - OUT-OF-STATE - SALES & MARKETING TRAVEL - INTERNATIONAL TRAVEL - REIMBURSABLE TRAVEL - STUDENT TRAVEL - NON EMPLOYEE TRAVEL - EMPLOYEE RECRUITMENT TRAVEL - MOVING EXPENSE FREIGHT AND POSTAGE FREIGHT AND POSTAGE - EDUCATIONAL SVCS FREIGHT AND POSTAGE - R & D FREIGHT AND POSTAGE - GEN & ADM FREIGHT AND POSTAGE - SALES & MARKETING LOCAL TELEPHONE SERVICE LONG DISTANCE TELEPHONE SERVICE SUNCOM-WATS SERVICE OTHER COMMUNICATIONS SERVICE PRINTING-DUPLICATING - VENDOR PRINTING - VENDOR - EDUCATIONAL SVCS PRINTING - VENDOR - R & D PRINTING - VENDOR - GEN & ADM PRINTING - VENDOR - SALES & MARKETING BINDING DEPARTMENT PHOTOCOPYING REPAIRS & MAINTENANCE - BUILDING REPAIRS & MAINTENANCE - FURNITURE AND EQUIP 36

12 REPAIRS & MAINTENANCE - GROUNDS SERVICE CONTRACTS - AGREEMENTS REPAIRS & MAINTENANCE - TECHNOLOGY RENTALS - FACILITIES RENTALS - FACILITIES - EDUCATIONAL SVCS RENTALS - FACILITIES - R & D RENTALS - FACILITIES - GEN & ADM RENTALS - FACILITIES - SALES & MARKETING RENTALS - EQUIPMENT RENTALS - EQUIPMENT - EDUCATIONAL SVCS RENTALS - EQUIPMENT - R & D RENTALS - EQUIPMENT - GEN & ADM RENTALS - EQUIPMENT - SALES & MARKETING RENTALS - FILMS RENTALS - COPY MACHINES RENTALS - OTHER LEASE PURCHASE PAYMENTS - CAPITAL ROYALTIES ROYALTIES - EDUCATIONAL SVCS ROYALTIES - R & D ROYALTIES - GEN & ADM ROYALTIES - SALES & MARKETING LONG TERM FACILITIES LEASES EQUIPMENT LEASES - OPERATING INSURANCE - WORKERS COMPENSATION INSURANCE - STUDENT INSURANCE - GENERAL LIABILITY HEATING FUELS WATER AND SEWER ELECTRICITY GARBAGE COLLECTIONS FUEL, VEHICULAR HAZARDOUS WASTE REMOVAL STORM WATER RUNOFF FEES OTHER SERVICES INSTITUTIONAL MEMBERSHIPS COLLECTION SERVICES ADVERTISING - REQUIRED BY LAW SBE BOND ADMINISTRATIVE EXPENSE CONTRACTED INSTRUCTIONAL SERVICES CONTRACTED NON INSTRUCTIONAL SERVICES CONTRACTED NON INSTRUCTIONAL SERVICES - ED SVCS CONTRACTED NON INSTRUCTIONAL SERVICES - R & D CONTRACTED NON INSTRUCTIONAL SERVICES - GEN & ADM CONTRACTED NON INSTRUCTIONAL SVCS - SALES & MARKETING OTHER SERVICES - PROMOTIONAL GOODS ADVERTISING - NOT REQUIRED BY LAW ADVERTISING (NOT REQUIRED) - EDUCATIONAL SVCS ADVERTISING (NOT REQUIRED) - R & D ADVERTISING (NOT REQUIRED) - GEN & ADM ADVERTISING (NOT REQUIRED) - SALES & MARKETING NON-CONTRACTED SERVICES - STIPENDS TECHNOLOGY SERVICES PARKING CONSULTANT 37

13 HONORARIA FEES LEGAL FEES AUDITING FEES ARCHITECTURAL FEES OTHER PROFESSIONAL FEES ACCREDITATION FEES BANK SERVICE FEES BANK SERVICE FEES - THIRD PARTY PROVIDERS TECHNOLOGY CONSULTANT SERVICES EDUCATIONAL MATERIALS & SUPPLIES EDUCATIONAL MATERIALS - TAXABLE OFFICE MATERIALS & SUPPLIES DIPLOMAS & COVERS HAZARDOUS MATERIALS - INSTRUCTIONAL DATA SOFTWARE - EDUCATIONAL ADAPTIVE TECH SOFTWARE EDUCATIONAL DATA SOFTWARE - ADMINISTRATIVE DATA SOFTWARE - ADMINISTRATIVE - ED SERVICES DATA SOFTWARE - ADMINISTRATIVE - R & D ADAPTIVE TECH SOFTWARE ADMINISTRATIVE DATA SOFTWARE - ADMINISTRATIVE - GEN & ADM DATA SOFTWARE - ADMINISTRATIVE - SALES & MARKETING MAINTENANCE MATERIALS & SUPPLIES JANITORIAL MATERIALS & SUPPLIES AUTOMOTIVE MATERIAL & SUPPLIES GROUNDS MATERIALS & SUPPLIES FOOD AND FOOD PRODUCTS FOOD & FOOD PRODUCTS - EDUCATIONAL SVCS FOOD & FOOD PRODUCTS - R & D FOOD & FOOD PRODUCTS - GEN & ADM FOOD & FOOD PRODUCTS - SALES & MARKETING MATERIALS & SUPPLIES - OTHER DEPARTMENTAL UNIFORMS MINOR EQUIPMENT MINOR TECHNOLOGY EQUIPMENT SUBSCRIPTIONS PERIODICALS (BOUND) BOOKS OTHER E-RESOURCES (PURCHASE) E-RESOURCES (LICENSE) VIDEOCASSETTES COMPACT DISCS PURCHASES FOR RESALE COST OF GOODS SOLD TITLE IV ADMIN ALLOWANCE STUDENT SCHOLARSHIPS FUNDABLE FEE WAIVERS TEXTBOOKS, MATERIALS AND SUPPLIES RECOVERIES - TITLE IV PRO/RATA REFUND NONFUNDABLE - FEE WAIVERS STUDENT STIPENDS WAIVERS - VOCATIONAL INTEREST ON DEBT (NON-CAPITAL) INTEREST ON DEBT (CAPITAL) 38

14 PAYMENT ON DEBT PRINCIPAL - SBE BONDS PAYMENT ON DEBT PRINCIPAL - CAPITAL LEASES MAND TRANSFER OUT - CURRENT FUNDS UNRESTRICTED MAND TRANSFER OUT - CURRENT FUNDS RESTRICTED MAND TRANSFER OUT - AUXILIARY FUND MAND TRANSFER OUT - LOAN FUND MAND TRANSFER OUT - SCHOLARSHIP FUND MAND TRANSFER OUT - AGENCY FUND MAND TRANSFER OUT - UNEXPENDED PLANT FUND MAND TRANSFER OUT - DEBT SERVICE FUND NON-MAND TRANSFER OUT - CURRENT FUND UNRESTRICTED NON-MAND TRANSFER OUT - CURRENT FUND RESTRICTED NON-MAND TRANSFER OUT - AUXILIARY FUND NON-MAND TRANSFER OUT - LOAN FUND NON-MAND TRANSFER OUT - SCHOLARSHIP FUND NON-MAND TRANSFER OUT - AGENCY FUND NON-MAND TRANSFER OUT - UNEXPENDED PLANT FUND NON-MAND TRANSFER OUT - DEBT SERVICE FUND DEPRECIATION EXPENSE BAD DEBT EXPENSE UNEMPLOYMENT COMPENSATION UNINSURED LOSSES LOSS ON SALE OF PROPERTY MISCELLANEOUS EXPENSE PRIOR YEARS CORRECTIONS CONTINGENCY - CURRENT EXPENSE (BUDGET ONLY) MINOR EQUIPMENT (<$1000/ITEM) ADAPTIVE TECH MINOR EQUIPMENT (<$1000/ITEM) MINOR COMPUTER/TECHNOLOGY EQUIP (<$1000/ITEM) MINOR COMPUTER/ADAPTIVE TECHNOLOGY EQUIP (<$1000/ITEM) EDUCATIONAL EQUIPMENT (=>$1000 BUT <$5000/ITEM) ADAPTIVE TECH EDUCATIONAL EQUIPMENT (=>$1000 BUT <$5000) OFFICE EQUIPMENT (=>$1000 BUT <$5000/ITEM) ADAPTIVE TECH OFFICE EQUIPMENT (=>$1000 BUT <$5000/ITEM) VEHICLES (=>$1000 BUT < $5000/ITEM) COMPUTER EQUIPMENT (=>$1000 BUT < $5000/ITEM) ADAPTIVE TECH COMPUTER EQUIPMENT (=>$1000 BUT <$5000/ITEM) YR CAPITAL ASSET CONTROL ACCT (=> $5000/ITEM) COMPUTER EQUIPMENT (=> $5000/ITEM) ADAPTIVE TECH COMPUTER EQUIPMENT > $ YR CAPITAL ASSET CONTROL ACCT (=> $5000/ITEM) VEHICLES (=> $5000/ITEM) OFFICE EQUIPMENT (=> $5000/ITEM) ADAPTIVE TECH OFFICE EQUIPMENT > $ EDUCATIONAL EQUIPMENT (=> $5000/ITEM) ADAPTIVE TECH EDUCATIONAL EQUIPMENT > $ MAINTENANCE EQUIPMENT > $ YR CAPITAL ASSET CONTROL ACCT (=> $5000/ITEM) BUILDING ADDITIONS & PORTABLES (=> $5000/ITEM) BOOKS PERIODICALS BOUND MICROFICHE VIDEOCASSETTES OTHER LIBRARY MEDIA COMPACT DISKS 39

15 ARCHITECTURAL - MASTER PLANNING ARCHITECTURAL - ENGINEERING - BASIC SERVICES PERMITS/FEES GENERAL CONSTRUCTION NON-CAPITALIZED REPAIRS, MAINT, REMOD & REN LAND OTHER STRUCTURES & IMPROVEMENTS LAND IMPROVEMENTS (> $25,000/PROJECT) CONTINGENCY - CAPITAL OUTLAY (BUDGET ONLY) 40