Pierce College - GL ACCOUNT or COMMITMENT ITEM

Transcription

1 Pierce College - GL ACCOUNT or COMMITMENT ITEM Basically the same as the Object Code currently in use with "00" added at the end. GL Account Description Abbr. Description Academic Salaries ACADEMIC SALARIES CATEGORY Inst Sal Reg - Planni Instructional Salary Regular (Planning) Instr, Contr Sal Sche Instruction, Contract Salary Schedule Instructor, Regular Instructor, Regular Instructor, Substitu Instructor, Substitute Inst, Reg, Extra Assgn Instructor, Regular, Extra Assignment Retroactive Retroactive Dept Chair, Classroom Department Chair, Classroom Dept Chair, Clsrm Sub Dept Chair, Classroom, Substitute Dept Chr, Clrm, Ext Ass Department Chair, Classroom, Extra Assignment Noninstr Sal Reg (Planning) Noninstructional Salary Regular (Planning) Inst, Non-Teach, Reg Instructor, Non-Teaching, Regular Inst, Non-Teach, Sub Instructor, Non-Teaching, Substitute Inst-Non-T-ExtAss Instructor, Non-Teaching, Extra Assignment Admin, Regular Administration, Regular Admin, Sub Administration, Substitute Dept Chair, Reg Department Chair, Regular Dept Chair, Sub Department Chair, Substitute Dept Chair, Ext Assi Department Chair, Extra Assignment Librarian, Reg Librarian, Regular Librarian, Sub Librarian, Substitute Librarian, Ext Assig Librarian, Extra Assignment Counselor, Reg Counselor, Regular Counselor, Sub Counselor, Substitute Counselor, Ext Assig Counselor, Extra Assignment Health, Reg Health, Regular Health, Sub Health, Substitute Health, Ext Assign Health, Extra Assignment Child Dev, Reg Child Development, Regular Child Dev, Sub Child Development, Substitute Child Dev, Ext Assig Child Development, Extra Assignment Instr Sal Other (Planning) Instructional Salary Other (Planning) Contra-Cert Sal Contra-Certificated Salaries Instructor, Hrly Instructor, Hourly Instr, Hrly, Sub Instructor, Hourly, Substitute Instr, Ext Assign Instructor, Extra Assignment Instr, Hrly, Spr Sem Instructor, Hourly, Spring Semester Instr, Hrly, Spr, Su Instructor, Hourly, Spring Semester, Substitute Instr, Hrly, Spr-ExtA Instructor, Hourly, Spring Semester, Extra Assignment Dept Chair, Clrm, Hrly Department Chair, Classroom, Hourly Dept Chair, Clrm, Hrly, Sub Department Chair, Classroom, Hourly, Substitute Dept Chair, Clrm, Ext Ass Department Chair, Classroom, Extra Assignment FY Commitment or GL List - Final 45 of 166

2 Noninstr Sal Oth (Planning) Noninstructional Salary Other (Planning) Instr, NT, Hrly Instructor, Non-Teaching, Hourly Instr, NT, Sub Instructor, Non-Teaching, Substitute Instr, NT, Ext Assig Instructor, Non-Teaching, Extra Assignment Dept Chair, Hrly Department Chair, Hourly Dept Chair, Hrly, Subs Department Chair, Hourly, Substitute Dept Chair, Ext Assign Dept Chair, Extra Assignment Librarian, Hrly Librarian, Hourly Librarian, Hrly, Subs Librarian, Hourly, Substitute Librarian, Ext Assign Librarian, Extra Assignment Counselor, Hrly Counselor, Hourly Counselor, Hrly, Subs Counselor, Hourly, Substitute Counselor, Ext Assign Counselor, Extra Assignment Health, Hrly Health, Hourly Health, Hrly, Subs Health, Hourly, Substitute Health, Ext Assign Health, Extra Assignment Child Dev, Hrly Child Development, Hourly Child Dev, Hrly, Subs Child Development Ctr Teacher Hourly Subtitute Child Dev, Ext Assign Child Development, Extra Assignment Misc Acade. Sal (Planning) Miscellaneous Academic Salary (Planning) Unalloc Certific Unallocated Certificated Schl Month Expensed School Months Expensed Unmtch Sal PP 01 Unmatched Salaries Pay Period Unmtch Sal PP 02 Unmatched Salaries Pay Period Unmtch Sal PP 03 Unmatched Salaries Pay Period Unmtch Sal PP 04 Unmatched Salaries Pay Period Unmtch Sal PP 05 Unmatched Salaries Pay Period Unmtch Sal PP 06 Unmatched Salaries Pay Period Unmtch Sal PP 07 Unmatched Salaries Pay Period Unmtch Sal PP 08 Unmatched Salaries Pay Period Unmtch Sal PP 09 Unmatched Salaries Pay Period Unmtch Sal PP 10 Unmatched Salaries Pay Period Unmtch Sal PP 11 Unmatched Salaries Pay Period Unmtch Sal PP 12 Unmatched Salaries Pay Period Unmtch Sal PP 13 Unmatched Salaries Pay Period Pri Yr Sal Adj Cert Prior-Year Salary Adj Certificated Sal Incr Offset-Cert Salary Increase Offset - Certificated Classified Salaries CLASSIFIED SALARIES CATEGORY Unmtch Acc Sal Unmatched Accrual Salaries Unmtch Acc Sal Unmatched Accrual Salaries Unmtch Acc Sal Unmatched Accrual Salaries Noninstr Sal Reg-Pla Noninstructional Salary Regular (Planning) Contra-Clas Sal Contra-Classified Salaries Admin-Reg Administration, Regular Off & Clrk, Reg Office & Clerical, Regular FY Commitment or GL List - Final 46 of 166

3 Maint & Oper, Reg Maintenance & Operations, Regular Instr Aides Reg (Planning) Instructional Aides Regular (Planning) Instr Aides, Reg Instructional Aides, Regular Other Instr, Reg Other- Instruction, Regular Noninstr Sal Other (Planning) Noninstructional Salary Other (Planning) Admin, OT Administration, Overtime Admin- Sub & Relief Administration, Sub & Relief Off & Clrk, OT Office & Clerical, Overtime Off & Clrk, Sub & Rel Office & Clerical, Sub & Relief Maint & Oper, OT Maintenance & Operations, Overtime Maint & Oper, Sub & Rel Maintenance & Operations, Sub & Relief Labor Meals Labor Meals Repair Of Grounds Repair Of Grounds Repair Of Building Repair Of Building Repair Of Equip Repair Of Equipment Def Maint-Bldg Deferred Maintenance-Building Def Maint-Ground Deferred Maintenance-Grounds Unclass, Non Inst Unclassified, Non Instruction Unclass, Prof Expt Unclassified, Professional Expert Instr Aides Other (Planning) Instructional Aides Other (Planning) Inst Aids, OT Instructional Aides, Overtime Inst Aides, Sub & Rel Instructional Aides, Sub & Relief Unclassified, Instr Unclassified, Instruction Oth, Instr, OT Other, Instruction, Overtime Oth, Inst, Sub & Rel Other, Instruction, Sub & Relief Misc Noninstr Sal.(Planning) Miscellaneous Noninstructional Salary (Planning) Unalloc Non-Cert Unallocated Non-Certificated Class Pers/Adm O/H Classified Personnel/Admin Overhead Accrued Sal Expense Accrued Salary Expense Class Restr UnM Budg Classified Restructuring Unmatched Budget Spec Schl Mons Exp Special School Months Expensed Auto Sal Dist Adj Automated Salary Distribution Adjustment Pr-Yr Sal Adj NCert Prior-Year Salary Adj Non-Certificated Sal Incr Offs -NCert Salary Increase Offset - Non-Certificated Sal Acc Adj-NCert Salary Accrual Adjustment - Non-Certificated Abolshd Cls By Restr Abolished Classes By Restructuring Employee Benefits EMPLOYEE BENEFITS CATEGORY Employee Benefits Employee Benefits STRS Fund (Planning) STRS Fund-Planning STRS-Cert Emp S.T.R.S. - Certificated Employees STRS-CB STRS-CB STRS-Sick Lv Cred S.T.R. S. - Sick Leave Credit PERS Fund (Planning) PERS Fund (Planning) PERS-Classified P.E.R.S. - Classified OASDHI (Planning) OASDHI (Planning) FY Commitment or GL List - Final 47 of 166

4 Soc Sec Contributn Social Security Contributions Soc Sec-Cert Emp Social Security - Certificated Employees Soc Sec-Clsfd Emp Social Security - Classified Employees Soc Sec-Inst Aides Social Security - Instructional Aides Medicare Contr (Planning) Medicare Contribution (Planning) Heal&WelfareBen-Pl Health & Welfare Benefits (Planning) Medicare Coverage Medicare Coverage Med/Dent-Instrstor Medical / Dental - Instructors Med/Dent-Other Cert Medical / Dental - Other Certificated Med/Hosp-Activ Emp Medical / Hospitalization - Active Employees Dental-Activ Emp Dental -Active Employees Vision-Activ Emp Vision - Active Employees HRA-Active Emp HRA - Active Employees Med/Dent-Instr Aide Medical / Dental - Instructional Aides Med/Hosp-Reti Emp Medical / Hospitalization - Retired Employees Dental-Reti Emp Dental - Retired Employees Vision-Reti Emp Vision - Retired Employees HRA- Retirees HRA - Retired Employees Intl Std Health Ins International Student Health Insurance DeltaDntal-Activ Emp Delta Dental - Active Employees Vision-ActivEmp(Sel) Vision - Active Employees (Self Insured) DeltaDntal-Reti Emp Delta Dental - Retired Employees Vision-RetiEmp(Sel) Vision - Retired Employees (Self Insured) SUI (Planning) State Unemployment Insurance (Planning) ST UN Ins-Intr Aide State Unemployment Insurance - Instructional Aides ST UN Ins-Other State Unemployment Insurance - Other Workers Comp. (Planning) Workers Compensation (Planning) Wk Comp Insurance Workers' Compensation Insurance Wk Comp-Sal Pymt Workers' Compensation - Salary Payments Loc/Alt Reti Sys-Pl Local/ Alt Retire System (Planning) PT-Ritirmt Benfts Part-Time Retirement Benefits Oth Benefits (Planning) Other Benefits (Planning) Unalloc Emp Benft Unallocated Employee Benefits Life Insurance Life Insurance Distr F/B & Ins Distributed Fringe Benefits & Insurances Contra Ben-Distrib (Contra) Employee Benefit - Distributed Post Retirement Benf Post Retirement Employee Benefit Expense Employee Bonus Employee Bonus Emp Ben-SFP Employee Benefits - SFP Contra Ben - SFP (Contra) Expense Benefits - SFP Lump-Sum Vac Pay Lump-Sum Vacation Pay Fac Rtrmt Incentive Faculty Retirement Incentive Attendance Incentiv Attendance Incentive Emp Ben - Spec Resv Employee Benefits - Special Reserve (Contra) Ben - Spc Rsv (Contra) Expense Benefits - Special Reserve Emp Ben - Cafe Employee Benefits - Cafeteria FY Commitment or GL List - Final 48 of 166

5 Contra Ben - Cafe (Contra) Expense Benefits - Cafeteria Emp Ben-Child Dev Employee Benefits - Child Development Contra Ben - Cld Dev (Contra) Expense Benefits - Child Development Emp Ben - Bkstore Employee Benefits - Bookstore (Contra) Ben - Bkstr (Contra) Expense Benefits - Bookstore Emp Ben - Wk Comp Employee Benefits - Workers Compensation Contra Ben - Wk Comp (Contra) Expense Benefits - Workmans Compensation Supplies & Materials Supplies and Materials Category Books (Planning) Books (Planning) Books Books Instr Media Matl-Pl Instructional Media Materials (Planning) Inst Media Matl Instructional Media Materials Library Media Matl Library Media Material Audio Visual Matl Audio Visual Material Campus Newspaper Campus Newspaper Supplies (Planning) Supplies (Planning) Office Supplies Office Supplies Software Supplies Software Supplies SFP Minor Equip S.F.P. Minor Equipment Supp-Maint&Repair Supplies For Maintenance & Repair Printing Printing Food-Café & Child Care Food - Cafeteria & Child Care Only Bookstore (Planning) Bookstore Only (Planning) Textbooks Textbooks Used Textbooks Used Textbooks Trade Books Trade Books Textbook Rental Textbook Rental Class Materials Class Materials Class Supplies Class Supplies Sundries Sundries Special Orders Special Orders Printg-College Press Printing - College Press Confections Confections Syllabi Syllabi Stationery Stationery Tools Tools Casting Materials Casting Materials Ceramics Ceramics Woodworking Material Woodworking Material Sculpture Sculpture Safety Equipment Safety Equipment Caps and Gowns Caps and Gowns Greeting Cards Greeting Cards Soft Goods Soft Goods Giftware Giftware FY Commitment or GL List - Final 49 of 166

6 Beverage Items Beverage Items Technical Items Technical Items Magazine Items Magazine Items Automotive Automotive Cosmetology Cosmetology Art Art Electronics Electronics Computer Software Computer Software Computer Hardware Computer Hardware Freight - In Freight - In Freight - Out Freight - Out Writeoff A/R Ret Cks Writeoff of A/R-Returned Checks Freight-Rtn Bks Freight For Returned Books Material Fee Expense Material Fee Expense Misc Suppl/Bkst (Planning) Miscellaneous Supplies/Books (Planning) Unalloc Supp & Bks Unallocated Supplies And Books Other Oper Exp & Mat Other Operating Expense Category Insurance (Planning) Insurance (Planning) Property Insurance Property Insurance Dist Costs-Insurance Distributed Costs - Insurance Liability Insurance Liability Insurance Fidelity Insurance Fidelity Insurance Student Insurance Student Insurance Ins-Student Deduc Insurance - Student Deductible Intl Std Health Ins International Student Health Insurance Fire Loss Insurance Fire Loss Insurance WCom Excess Covr Ins Workers' Compensation Excess Coverage Insurance Insurance Premium Insurance Premium Utiliti/Housekp (Planning) Utilities and Housekeeping (Planning) Telephone Telephone Gas Gas Water Water Electric Electric Sewer Sewer Rubbish Rubbish Data Transmission Data Transmission Utilities Utilities Sanitation Sanitation Equip Moving Equipment Moving Upk of Mobil Equip Upkeep Of Mobile Equipment Fuel Oil Fuel Oil Street Lighting Street Lighting Fuel-Vehicle & Equip Fuel - Vehicles & Equipment Postage & Mail Svs Postage & Mail Service Contract/Rental (Planning) Contracts/Rentals (Planning) FY Commitment or GL List - Final 50 of 166

7 Bus Transportation Bus Transportation Student Transport Student Transportation Contrat-Personal Svs Contracts - Personal Services Contrat-HlthCr Svs Contracts - Health Care Services Rent-Eq Prt & Repr Rent - Equipment Printing And Reproduction Rent - Software Rent - Software Rent - Misc Rent - Miscellaneous Rent - Equip-Other Rent - Equipment - Other Rent - Bldg Rent - Buildings Contract - Other Contracts - Other Approp Balance Appopriations Balancing Contra - Appr Bal (Contra) Expense - Appropriations Balance Legal/Electn/Audit-P Legal/Election/Audit (Planning) Legal Expense Legal Expense Legal Cost 4 Litign Legal Costs Associated With Litigation Election Expense Election Expense Audit Expense Audit Expense Claim Exp/Liab&Oth Claims Expense / Liability And Other ClamPay 4 NLitg Setl Claim Payments For Non-Litigated Settlements Resv-InsLo-Fire-Thef Reserve - Insured Losses- Fire & Theft Earthqk Damage Earthquake Damage Other Expense (Planning) Other Expense (Planning) Fixed Charges Fixed Charges In-Svs TrainTuiReim In-Service Training & Tuition Reimbursement Maint - Furniture Maintenance - Furniture Maint - Equip Maintenance - Equipment Maint - Bldg & Ground Maintenance - Buildings & Grounds Memberships Memberships Mileage Mileage Towels-Clng&Rpr Towels, Cleaning & Repair Travel Travel Advertising Advertising CR Card Disc Fees Credit Card Discount Fees Bank Charges Bank Charges Other Expense Other Expense Over/Short Overage and Shortage Oth Exp-A/P Toleranc Other Expense - A/P Tolerance Matl Magt Small Diff Materials Management Small Differences Adm Support - SFP Administrative Support - S.F.P Repay - Deficit - Oth Repayments - Deficit - Other Exp Reallocation Expense Reallocation Contra - Exp Realloc Contra Expense - Expense Reallocation Rtn of Title IV Fds Return Of Title IV Funds Adjustments Adjustments Contra - Adjust Contra Expense - Adjustments Misc Other Exp. (Planning) Miscellaneous Other Expense - Planning FY Commitment or GL List - Final 51 of 166

8 Unalloc Oth Exp Unallocated Other Expense Sch Maint - Bldg Scheduled Maintenance - Buildings Sch Maint - Ground Scheduled Maintenance - Grounds Commn-Sale of Invest Commission - Sale of Investments Trade Disc - Lost Trade Discounts -Lost Capital Outlay Capital Outlay Category Sites (Planning) Sites (Planning) Land Expense Land Expense Land Improvmt Exp Land Improvements Expense Infrastructure Exp Infrastructure Expense Buildings (Planning) Buildings (Planning) Contra-Const Realloc Contra - Construction Reallocation Buildings Expense Buildings Expense Buildg Improv Exp Buildings Improvements Expense Leseho Imprv Exp Leasehold Improvements Expense Leasehold Alter Exp Leasehold Alteration Expense Bks/Matl Libr (Planning) Books/Materials for Library (Planning) LibBks&RefMat Exp Library Books & Reference Materials Expense Equipment (Planning) Equipment (Planning) Equip Expense Equipment Expense Equip Repl Expense Equipment Replacement Expense Software Eqpt Exp Software Equipment Expense LoValue Asset Equp LoValue Asset Equp LoValue Asset Exp Low Value Assets Expense Lease/Purchas (Planning) Lease/Purchase (Planning) Lease Purch - Bldg Lease Purchase - Buildings Lease Purch - Eqpt Lease Purchase - Equipment Works of Art Exp Works of Art Expense AUC Expense Assets Under Construction Expense Unalloc Cap Outlay Unallocated Capital Outlay Misc Cap Outlay (Planning) Miscellaneous Capital Outlay (Planning) Misc Capital Outlay Miscellaneous Capital Outlay Cap Costs(AUC) Capitalized Costs (AUC) Other Outgo Other Out-Go Category Debt Retiremt (Planning) Debt Retirement (Planning) Oth Debt Svs Paymt Other Debt Services Payments Bond Redemption Bond Redemption Bond Intest & Chrg Bond Interest & Charges Intrafd Trsf Out (Planning) Intrafund Transfers Out (Planning) Other Tuition Other Tuition Interfd Trsf Out (Planning) Interfund Transfer Out (Planning) General Fund General Fund Debt Svs Fund Debt Service Fund COPS / Proj Fund COPS / Project Fund FY Commitment or GL List - Final 52 of 166

9 Special Resv Fund Special Reserve Fund Cafeteria Fund Cafeteria Fund Child Dev Fund Child Development Fund Bookstore Fund Bookstore Fund Wk Comp Fund Workers' Compensation Fund Intra Tr-UnrestLoc Intrafund Transfer-Unrestricted - Between Location Intra Tr-Unr Exp Intrafund Transfer - Unrestricted Expenditures Intra Tr-Unr/Rest Intrafund Transfer - Unrestricted / Restricted Oth Transfer (Planning) Other Transfers (Planning) Adj - Prior Yr Adjustments - Prior Year Exp Reallocatn Expense Reallocation Exp Realloca - Café Expense Reallocation - Cafeteria Student Fin Aid (Planning) Student Financial Aid (Planning) Student Loans Student Loans Student Grant Student Grants Student Grant-CalWorks Student Grants - CalWorks-Child Care Student Grant-Bks- Suppl Student Grants - Books, Supplies, etc Bks-EOPS Books - E.O.P.S Oth Std Aid (Planning) Other Student Aid (Planning) Oth Pay to Student Other Payments To Students Oth DebtSvsPayCOP Other Debt Services Payments 1990 COPS Resv4Contingy (Planning) Reserve for Contingencies (Planning) Unallocated Gen Purp Unallocated General Purpose Contingency Reserve Contingency Reserve General Reserve General Reserve Contingy-F/A LRepay Contingencies - Financial Aid Loan Repayments Bkst Imprvmt Resv Bookstore Improvement Reserve Prof/Loss Alloc Profit/Loss Allocation Offsets (Contra)-P/L Alloc (Contra) Profit/Loss Allocation Offset Purchase Returns Purchase Returns Appropr Summry Appropriation Summary CO<>FI Recon Post CO < > FI Reconciliation Posting FI/CO Bus Area Adj FI / CO Business Area Adjustments Budget Carryfwd Clr Budget Carryforward (Clearing) Income INCOME CATEGORY Higher Educ Act (Planning) Higher Education Act (Planning) Federal Income Federal Income Forest Reserve Forest Reserve Veterans' Education Veterans' Education Edu Prof Dev Education Professions Development Econ Opp Act Economic Opportunity Act Fed Grants-Other Federal Grants - Other Elem & Sec Edu Act Elementary & Secondary Education Act Higher Edu Act-1965 Higher Education Act Pell (B.E.O.G.) Pell (B.E.O.G.) FY Commitment or GL List - Final 53 of 166

10 N.D.S.L. N.D.S.L S.E.O.G. S.E.O.G Nursing Scholarship Nursing Scholarship College Work Study College Work Study Direct Loan Direct Loan ARRA American Recovery & Reinvestment Act VTEA Fed Rev. (Planning) VTEA Federal Revenue (Planning) Natl Defense Edu Act National Defense Education Act Wk Inv Act-JTPA Workforce Investment Act - formerly Job Train Pnshp Act TANF TANF Military Person Dev Military Personnel Development Voc Ed Act Vocational Education Act Voc Edu Act Subpt 2 Vocational Education Act Subpart Voc Edu Act Subpt 3 Vocational Education Act Subpart Voc Edu Act Subpt 4 Vocational Education Act Subpart Voc Edu Act Subpt 5 Vocational Education Act Subpart Law Enforce Edu Law Enforcement Education Temp Assist4NeedyFam Temporary Assistance for Needy Family Natl Scien Foundatio National Science Foundation Federal Rev (Planning) Federal Revenues (Planning) Oth Federal Rev (Planning) Other Federal Rev (Planning) Other Federal Funds Other Federal Funds Medicare Ref/Retiree Medicare Refund/Retirees Drug Subsidy Income Comb Fed & Sta (Planning) Combined Federal & State (Planning) State Revenues (Planning) State Revenues (Planning) Principal Apportmt Principal Apportionment Handicap Apportmt Handicap Apportionment Sen Bill Amnty Senate Bill Amnesty Ptnshp For Excell Partnership For Excellence PT Fac Office Hrs Part Time Faculty Office Hours Energy Cost&Consv Energy Cost & Conservation Gain/Tanf/Calworks Gain/Tanf/Calworks Basic Skills Basic Skills Trf Ctr Supplement Transfer Center Supplemental Apportmt - Other Apportionment - Other Oth Categor Apportmt Other Categorical Apportionment Spec Allwncs-Other Special Allowances - Other E O P & S Extended Opportunity Programs & Services Com Col Constr Act Community College Construction Act Sched Maint & Rpr Scheduled Maintenance & Repairs Matriculation Prog Matriculation Program FAS Dev - AB1725 Faculty And Staff Development - AB FAS Diversity Fd Faculty And Staff Diversity Fund Mgmt Inf Systems Management Information Systems Instr Equip Replmt Instructional Equipment Replacement Inc State Lottery Funds State Lottery Funds FY Commitment or GL List - Final 54 of 166

11 Cal Grant B Cal Grant B Telecom&Tech Telecommunications & Technology Tx Relief - Business Tax Relief - Business Tx Relief - Homowners Tax Relief - Homeowners Other Subventions Other Subventions AFE Exemption Aircraft Flight Equipment Exemption Tx Rel-MP, Wn & Bpro Tax Relief - Motion Picture, Wine and Brdy Pro State Lottery Rev State Lottery Revenue State Mandated Costs State Mandated Costs Other State Funds Other State Funds OtherST Inc-Chil Dev Other State Income - Child Development Other ST Inc-ETP Other State Income - Employmt Tr Panel Oth ST Inc-Unemp Ins Other State Income - Unemployment Insurarance Oth ST Inc-Serve Other State Income - Services Oth ST Inc-COTOP Other State Income - Cotop Local Revenues (Planning) Local Revenues (Planning) Mobile Home Fees Mobile Home Fees Other County Income Other County Income District Taxes District Taxes Secured Roll Secured Roll Unsecured Roll Unsecured Roll Prior Years Taxes Prior Years Taxes Eraf Prop Tax Shift Eraf Property Tax Shift Eraf Tax Prior Yr Eraf Tax Prior Year Supplemental Tax Supplemental Tax Redevelopment Rev Redevelopment Agency Revenue Con, Gft, Grt & Endwmt Contributions, Gifts, Grants and Endownments Contract Instr Srvcs Contract Instructional Services Other Contract Srvcs Other Contract Services Sale of Bonds Sale of Bonds Sale of Equip & Sup Sale of Equipment & Supplies Sale of Land & Bldg Sale of Land & Buildings Food Service Sales Food Service Sales Beverage Cart Sales Beverage Cart Sales Sales Of Publication Sale of Publications Farming Income Farming Income Sale-Ref Matl & WOArt Sale of Reference Materials & Works of Art Class/Production Fee Class/Production Fees Other Sales Other Sales Textbook Rental Textbook Rental New Textbook Sales New Textbook Sales Used Textbook Sales Used Textbook Sales Trade Books Sales Trade Books Sales Class Materials Sale Class Materials Sales Class Supplies Sales Class Supplies Sales Sundries Sales Sundries Sales FY Commitment or GL List - Final 55 of 166

12 Special Orders Sales Special Orders Sales Printg-College Sales Printing - College Press Sales Confections Sales Confections Sales Syllabi Sales Syllabi Sales Stationery Sales Stationery Sales Tools Sales Tools Sales Casting Matl Sales Casting Materials Sales Woodwork Matl Sales Woodworking Materials Sales Sculpture Sales Sculpture Sales Safety Equipt Sales Safety Equipment Sales Caps Gowns Sales Caps and Gowns Sales Greeting Cards Sales Greeting Cards Sales Soft Goods Sales Soft Goods Sales Giftware Sales Giftware Sales Beverage Item Sales Beverage Item Sales Technical Item Sales Technical Item Sales Magazine Items Sales Magazine Items Sales Automotive Sales Automotive Sales Cosmetology Sales Cosmetology Sales Art Sales Art Sales Electronics Sales Electronics Sales Comp Software Sales Computer Software Sales Salvage Sales Salvage Sales Pay Phone Card Sales Pay Phone Card Sales Schdl Catalog Sales Schedule Catalog Sales Candy Sales Candy Sales Comp Hardware Sales Computer Hardware Sales Ceramics Sales Ceramics Sales Consignment Sales Consignment Sales Commission - General Commission - General Commission - Jewelry Commission - Jewelry Commission-Magazines Commission - Magazines Rntl & Lease 4 Schoo Rental & Leases - School Purposes Int Inc-NonCap Inv Interest Income - Non-Capital Investment Int Inc-Cap Inv Interest Income - Capital Investments Int Inc-InvStndLoan Interest Income - Investments From Student Loans Interest-Restricted Interest Income - Restricted Inv Inc-Revolv Fund Investment Income - Revolving Funds Inv Inc-Pierc Gr Lea Interest Income - Pierce Ground Lease Adult Edu Fees Adult Education Fees NR Tuition F1 Non-Resident Tuition F NR Tuition F1 - ITV Non-Resident Tuition F1 - ITV NR Tuition Non-Resident Tuition NR Tuition - ITV Non-Resident Tuition - ITV ChildCare-Center Fee Child Care - Center Fees Child Care - Ins. Child Care - Insurance FY Commitment or GL List - Final 56 of 166

13 Enrollment Fees Enrollment Fees Enrollment Fees ITV Enrollment Fees - ITV Deg Diff Fees Degree Differential Fees Class Audit Fees Class Audit Fees Class Audit Fees ITV Class Audit Fees - ITV NR Cap Outlay Fee Non-Resident Capital Outlay Fees N/R-CAP OUTLAY -ITV Non-Reisdent Capital Outlay Fees - ITV NR - Sevis Fees Non-Reisdent Services Fees Health Serv Fee Health Services Fees Health Serv Fee ITV Health Services Fees - ITV Intl Health Fee International Student Health Fee MATERIAL FEES Instructional Material Fees and Sale of Classroom Material Drop Fees Drop Fees Drop Fees ITV Drop Fees - ITV Library Fines Library Fines NR App Proc Fees Non-Resident Application Processing Fees Pkg Svcs&Pub Transp Parking Services and Public Transportation Metro I Pas Metro I Pass Park Fees Spl Events Parking Fees - Special Events Parking Fees - Meter Parking Fees - Meters Parking Fees - Other Parking Fees - Other CS-Civic Center Fees Community Services - Civic Center Fees CS-Recrecation Fees Community Services - Recreation Fees CS-Class Fees Community Services - Class Fees CS-Non Credit Community Services - Non Credit CS-Computer Classes Community Services - Computer Classes CS-Video Prod Community Services - Video Production CS-Cultural Events Community Services - Cultural Events CS-Theatre Arts Community Services - Theatre Arts Academy CS-Special Events Community Services - Special Events CS-Swap Meet Community Services - Swap Meet CS-Auto Rama Community Services - Auto Rama Swap Meet CS-Program Dev Community Services - Program Development CS-Satellite Oper Community Services - Satellite Operation CS-Food Handlers Community Services - Food Handlers CS-Admin Community Services - Administration Extension Program Extension Program Com. Services Refund Community Services - Refunds ASO-Member Fee A.S.O. - Membership Fees ASO-Stdnt Rep Fees A.S.O. - Student Representation Fees Stdnt Recor&Transcrp Student Records & Transcripts Emer Transcrp Fees Emergency Transcript Fees Royalties & Bonuses Royalties & Bonuses Rentals-College Site Rentals - College Sites Golf Range Income Golf Driving Range Income Pymt In LieuOfTax Payments In Lieu of Taxes FY Commitment or GL List - Final 57 of 166

14 Pkg Svcs&Pub Transp Parking Services and Public Transportation Oth Stdnt Fees&Charg Other Student Fees and Charges Other Income Other Income CISCO Training CISCO Training Live Scan Fingerprtg Live Scan Fingerprtg Frank Covey Training Franklin Covey Training Program Dev Program Development Parking Citations Parking Citations Othr Health Serv Fee Other Health Service Fees Contract Education Contract Education Oth Loc Inc-Donation Other Local Income - Donations Oth Loc Inc-Constr L Other Income - Construction Loans Oth Loc Inc-Ins Reim Other Local Income - Insurance Reimbursements Hlth Benefit Savings Health Benefit Savings Trade Disc-Taken Trade Discounts (Taken) Oth Loc Inc-NonTxbl Other Local Income - Non-Taxable Outlawed Warrants Outlawed Warrants or Stale-Dated Warrants Overpay of Reg Fees Overpayment of Registration Fees Adv Income Advertising Income Dupl Reg Receipt Duplicate Registration Receipt Elect Data Sys - ATM Electronic Data System - ATM Voice Communications Voice Communications Dupl. Diploma / Cert Duplicate Diploma / Certification Verification Fees Verification Fees Other Income-Taxable Other Income - Taxable Copy Machine - LRC Copy Machine - Learning Resouce Center Salvage Sales Salvage Sales or Reserved for Future Use Rtn Cks Proc Fees Returned Check Processing Fees Oth Fin Resource-Pla Other Fin Resources (Planning) Incoming Transfers Incoming Transfers Tuition Transfers Tuition Transfers Interdistrict Pymts Interdistrict Payments Non-Dist Pymts Non-District Payments Interfund Transfers Interfund Transfers Proce fm Gen LT debt Proceeds form General Long-term Debts Incoming Transfers Incoming Transfers Oth Incoming TRF Other Incoming Transfers Intrafund TRF-UBLoc Intrafund Transfer-Unrestricted Between Locations Intrafund TRF-Unr In Intrafund Transfer - Unrestricted Income Intrafund TRF-U/R Intrafund Transfer - Unrestricted / Restricted Cash, Invest & Receiv Cash, Investments and Receivables Category Cash & Cash Equiv Cash and Cash Equivalents Accounts Receivable Accounts Receivable Due From Other Funds Due From Other Funds Prepaid Exp. & Inv. Prepaid Expenses and Inventories FY Commitment or GL List - Final 58 of 166

15 Def Contrit-DELTA Deferred Contribution - DELTA Def Contrit-VISION Deferred Contribution - VISION Land (Contra) Land (Contra) Land Improv (Contra) Land Improvements (Contra) Infrastr (Contra) Infrastructure (Contra) Buildings (Contra) Buildings (Contra) Bldgs Imp (Contra) Building Improvements (Contra) Lshold Imp (Contra) Leasehold Improvements (Contra) Lib Bks&Ref (Contra) Library Books & Reference Materials (Contra) Equipment (Contra) Equipment (Contra) LVA (Contra) Low Value Assets (Contra) Works of Art(Contra) Works of Art (Contra) Cap Lease (Contra) Capital Leases (Contra) AUC (Contra) Assets under Construction (Contra) Other Debits Other Debits -Debt Service Accounts Payable Accounts Payable GR/IR (Clear) Goods Receipt / Invoice Receipt Clearing Freight (Clearing) Freight (Clearing) Due To Other Funds Due To Other Funds Long-term Liab Long-term Liabilities Reserve Reserve Reserve for Encumbra Reserve for Encumbrances Resv 4 Enc-Matl Fee Reserve for Encumbrances - Material Fees Resv 4 Enc-Restr Fds Reserve for Encumbrances - Restricted Funds Res for GASB 45 Reserve for Retirees Health Insurance Transf to Reserve Transferred to Reserve Adjust to A/R Prior-Year Adjustment to Accounts Receivable Adjust to A/P Prior-Year Adjustment to Accounts Payable Adjust to Inventory Prior-Year Adjustment to Inventory General Reserve General Reserve Res Fd Balance-DWP Reserve Fd Balance - DWP Conservation Project Invest Capital Asset Fund Balance Investment in Capital Assets Invest CapAss (GASB) Fund Balance Investment in Capital Assets - GASB N/A Gain/Loss in Ass N/A Gain/Loss in Asset Disposal N/A Depreciation Net Assets Depreciation Fund Balance Fund Balance Unreserve for FB Unreserve for Fund Balances FB Net Assets (GASB) Fund Balance Acct for Net Assets (GASB) Reserve for Comp Abs Reserve for Compensated Absences Reserve for Work Com Reserve for Workers Compensation Fed Cap Contr-Perkin Federal Capital Contributions - Perkins Loans Cap Costs(AUC) FB - Capitalized Costs (AUC) EOPS Loan Fund EOPS Loan Fund Fed Cap Contr-NL Federal Capital Contributions - Nursing Loans Matl Fees Unspe Bal Material Fees Unspent Balance Perkins Loans Perkins Loans FY Commitment or GL List - Final 59 of 166

16 N.U.R.L. N.U.R.L Unexp Prog Auth-CWS Unexpended Program Authorizations - C.W.S UnexpProgAuth-BEOG Unexpended Program Authorizations - B.E.O.G UnexpProAuth-SEOGI Unexpended Program Authorizations - S.E.O.G.I UnexpProgAuth-NDSL Unexpended Program Auth - NDSL UnexpProAuth-SEOGC Unexpended Program Auth -SEOGC UnexpProgAuth-SEOG Unexpended Program Auth - EOPS UnexpProgAuth-NURL Unexpended Program Auth - NURL UnexpProgAuth-NURS Unexpended Program Auth - NURS Inst Match-Perkins Institutional Matching - Perkins Loans Inst Match-NURL Institutional Matching - Perkins N.U.R.L Repay to DOE-Perkins Repayments to D.O.E. - Perkins Loans Repay to DHHS-NURL Repayments to D.H.H.S. - N.U.R.L Repay to Inst-Perkin Repayments to Institution - Perkins Loans Repay to Inst-NURL Repayments to Institution - N.U.R.L Trnsf to Nursing Sch Transfers to Nursing Scholarships Trnsf frm Nursing Sc Transfers from Nursing Scholarships Fund Bal Unres 06/02 Fund Balance - Unrestricted at 06/30/ Fund Bal Rest 06/02 Fund Balance - Restricted at 06/30/ Fin Aid Cumu 06/02 Financial Aid - Cumulative at 06/30/ NET ASSET NON FM NET ASSET NON FM Transf to Reserve Transferred to Reserve Adjust to A/R Prior-Year Adjustments to Accounts Receivable Adjust to A/P Prior-Year Adjustments to Accounts Payable Adjust to Inventory Prior-Year Adjustments to Inventory Int.Col-NURL-PY Cumm. Interest on NURL Collected as of Prior FY Int.X-NURL-PY Cumm. Interest on NURL Cancelled as of Prior FY P&I.X-NURL 10%-PY Cumm. P & I Cancelled NURL - 10% as of Prior FY P&I.X-NURL 15%-PY Cumm. P & I Cancelled NURL - 15% as of Prior FY P&I.X-NURL 20%-PY Cumm. P & I Cancelled NURL - 20% as of Prior FY P&I.X-NURL DI-PY Cumm. P & I Cancelled NURL - DI as of Prior FY P&I.X-NURL DE-PY Cumm. P & I Cancelled NURL - DE as of Prior FY P&I.X-NURL-BKrpt-PY Cumm. P & I Cancelled NURL - Bankruptcy as of Prio P&I.X-NURL Othr-PY Cumm. P & I Cancelled NURL - Others as of Prior FY Collctn Cost-NURL-PY Cumm. Collection Cost - NURL as of Prior FY IntOnInvstmt-NURL-PY Cumm. Interest On Investment NURL as of Prior FY CR BureauFee-NURL-PY Cumm. Credit Bureau Fees NURL as of Prior FY P&I.WrtnOff-NURL-PY Cumm. P & I Written Off - NURL as of Prior FY Pnlty/LateFeeNURL-PY Cumm. Penalty/Late Fee NURL as of Prior FY Int.Col-NDSL-PY Cumm. Interest on NDSL Collected as of Prior FY Int.X-NDSL-PY Cumm. Interest on NDSL Cancelled as of Prior FY Reimb-I/P.X-NDSL-PY Cumm. Reimbrsment of I/P Cancelled - NDSLasof PrFY IntOnInvstmt-NDSL-PY Cumm. Interest On Investment NDSL as of Prior FY P&I Assg DOE-NDSL-PY Cumm. P & I Assigned to OE - NDSL as of Prior FY P&I X.pr7/72-NDSL-PY Cumm. P & I Cancelled prior 7/72 - NDSL as of PrFY P&I Xaft7/72-NDSL-PY Cumm. P & I Cancelled after 7/72 - NDSLasof Pr FY FY Commitment or GL List - Final 60 of 166

17 P&I X.DE-NDSL-PY Cumm. P & I Cancelled Death - NDSL as of Prior FY P&I X.DI-NDSL-PY Cumm. P & I Cancelled Disability- NDSL as of PrFY P&I X.-BKrptNDSL-PY Cumm. P & I Cancelled Bankruptcy - NDSL as of PrFY P&I X.Othr-NDSL-PY Cumm. P & I Cancelled Others - NDSL as of Prior FY AdmExpn-NDSL-PY Cumm. Administrative Expenses - NDSL as of PrFY CollCost-NDSL-PY Cumm. Collection Cost - NDSL as of Prior FY LitigatnCost-NDSL-PY Cumm. Litigation Cost - NDSL as of Prior FY Pnlty/LteFee-NDSL-PY Cumm. Penalty/Late Fees - NDSL as of Prior FY Vol.Srv-15%-NDSL-PY Cumm. Volunteer Service - 15% - NDSL as of PrFY LawEnfrcmnt-NDSL-PY Cumm. Law Enforcement - NDSL as of Prior FY P&IXMdTch/NrsNDSL-PY Cumm. P & I Med-Tech/Nursing - NDSL as of Prior FY P&IXMiltSvs/NrsNDSL- Cumm. P & I Cancelled - Milt.Svs - NDSL as of PY Int.Col-NURL-Curr Interest on NURL Collected - Current Int.X-NURL-Curr Interest on NURL Cancelled - Current P&I.X-NURL 10%-Curr Principle & Interest Cancelled NURL 10% - Current P&I.X-NURL 15%-Curr Principle & Interest Cancelled NURL 15% - Current P&I.X-NURL 20%-Curr Principle & Interest Cancelled NURL 20% - Current P&I.X-NURL DI-Curr Princ. & Interest Canc NURL - Disability - Current P&I.X-NURL DE-Curr Princ. & Interest Canc. NURL - Death - Current P&I.X-NURL-BKrpt-Cur Princ. & Interest Canc. NURL - Bankruptcy -Current P&I.X-NURL Othr-Curr Principle & Interest Cancelled NURL-Others-Current ColltnCost-NURL-Curr Collection Cost NURL - Current Int. Invst-NURL-Curr Interest Investment NURL - Current CRBureaFee-NURL-Curr Credit Bureau Fees NURL - Current P&I.WrtnOff-NURL-Cur Principle & Interest Written Off NURL - Current Pnlty/LteFeNURL-Curr Penalty/Late Fee NURL - Current Int.Coltd-NDSL-Curr Interest on NDSL Collected - Current Int.X-NDSL-Curr Interest on NDSL Cancelled - Current Reimb-I/PX-NDSL-Curr Reimbmnt of Int./Princ. Cancelled - NDSL - Current Int. Invst-NDSL-Curr Interest On Investment NDSL - Current P&IAssgDOE-NDSL-Curr Principle & Interest Assigned to OE NDSL - Current P&IXpr7/72-NDSL-Curr Princ. & Interest Canc. before 7/72 NDSL - Current P&IXaft7/72-NDSL-Cur Princ. & Interest Canc. after 7/72 NDSL - Current P&I X.DE-NDSL-Curr Principle & Interest Cancelled Death NDSL-Current P&I X.DI-NDSL-Curr Princ. & Interest Canc. Disability NDSL - Current P&I XBKrpt-NDSL-Curr Princ. & Interest Canc. Bankruptcy NDSL - Current P&I X.Othr-NDSL-Curr Principle & Interest Cancelled Others NDSL - Curre AdmExpCamp-NDSL-Curr Administrative Expenses NDSL - Campus - Current AdmExpn-DO-NDSL-Curr Administrative Expenses NDSL - District - Current CollCost-NDSL-Curr Collection Cost NDSL - Current LitgtnCost-NDSL-Curr Litigation Cost NDSL - Current Pnlty/LtFe-NDSL-Curr Penalty/Late FeesNDSL - Current Vol.Srv15% NDSL-Curr Volunteer Service - 15% NDSL - Current LwEnfrcmnt-NDSL-Curr P&IXMdTch/NrNDSL-Cur Principle & Interest Med-Tech/Nursing NDSL - Curre P&IXMiltSvs/NrsNDSL- Principle & Interest - Milt.Svs - NDSL - Current FY Commitment or GL List - Final 61 of 166

18 Reserved for Encumbr Reserved for Encumbrances A.S.O. Fund Balance A.S.O. Fund Balance A.S.O. Trust Restr F A.S.O. Trust Restricted Fund Balance A.S.O. Scholarships A.S.O. Scholarships A.S.O. Clubs RestrFB A.S.O. Clubs Restricted Fund Balance Cap Exp-Land (Fund) Capital Expenditures - Land (Fund) Cap Exp-Land Imp Capital Expenditures - Land Improvements (Fund) Cap Exp-Infrastruct Capital Expenditures - Infrastructures (Fund) Cap Exp-Building Capital Expenditures - Building (Fund) Cap Exp-Bldg Imp Capital Expenditures - Building Improvements(Fund) Cap Exp-Lshld Imp Capital Expenditures - Leashold Improvements(Fund) Cap Exp-Library Capital Expenditures - Lib Books & Ref Matl (Fund) Cap Exp-Equip Capital Expenditures - Equipment (Fund) Cap Exp-LVA Capital Expenditures - Low Value Assets (Fund) Cap Exp-LArt Capital Expenditures - Work of Art (Fund) Cap Exp-Leasest Capital Expenditures - Leases (Fund) Cap Exp-AUC Capital Expenditures - Assets Inder Const (Fund) Land-CO-Cost Land-CO-Cost Land Imp-CO-Contra Land Improvement-CO-Contra Land Imp-CO-Cost Land Improvement - CO - Cost Land Imp-CO-Contra Land Improvements-CO-Contra Infrastructre-CO-Cos Infrastructre-CO-Cost Infrastr-CO-Contra Infrastructure - CO - Contra Buildings-CO-Cost Buildings-CO-Cost BuildingsImprv(GASB) Buildings Improvement (GASB) LseholdImprv(GASB) Leasehold Improvement (GASB) Buildings-CO-Contra Buildings-CO-Contra BldingsImprv(Contra) Buildings Improvement (Contra) LseholdImprv(Contra) Leasehold Improvement (Contra) Library Book-CO-Cost Library Books & Reference Materials - CO - Cost Library Book-CO-Cont Library Book & Reference -CO-Contra Equipment-CO-Cost Equipment-CO-Cost Equipment-CO-Contra Equipment-CO-Contra Works of Art-CO-Cost Works of Art-CO-Cost Works of Art-CO-Cont Works of Art-CO-Contra Cap Leases-CO-Cost Capital Leases - CO -Cost Cap Leases-CO-Contra Capital Leases - CO -Contra AUC - CO - Cost AUC - CO - (Contra) AUC - CO - (Contra) Equip - CO - LVA Equipment - CO - Low Value Assets (Contra) Equip - LVA (Contra) Equipment - CO - Low Value Assets Land Imp - Depr Exp Land Improvements - Depreciation Expense Land Imp - Acc Depr Land Improvements - Accumlated Depreciation Infrast - Depr Exp Infrastructure - Depreciation Exp Infrast - Acc Depr Infrastructure - Accumulated Depreciation Bldgs - Depr Exp Buildings - Depreciation Expense FY Commitment or GL List - Final 62 of 166

19 Bldgs - Acc Depr Buildings - Accumulated Depreciation AccDepBldgImpr(GASB) Accumulated Depreciation Building Improvmnts(GASB) DeprBldgImpr(GASB) Depreciation Building Improvmnts(GASB) DeprLseImpr(GASB) Depreciation Leasehold Improvmnts(GASB) Lib - Depr Exp Library Books & Reference Mat - Depr Expense Lib - Acc Depr Library Books & Reference Mat - Accumulated Depr Equipment - Depr Exp Equipment - Depreciation Expense Equipment - Acc Depr Equipment - Accumulated Depreciation Wks of Art - Depr Ex Works of Art - Depreciation Expense Wks of Art-AccDepr Works of Art - Accumulated Depreciation Cap Lease-Depr Exp Capital Leases - Depreciation Expense Cap Lease-Acc Depr Capital Leases - Accumulated Depreciation Dep Exp-Equip-LVA Depr. Expense - Equipment - Low Value Assets Acc Dep-Equip-LVA Accum. Depr. - Equip - Low Value Assets Gain on Assets Gaain on Disposal/Sale of Capital Assets Loss on Assets Loss on Disposal/Sale of Capital Assets Revaluation of Depr Revaluation of Ordinary Depreciation Rev from Write-up Revenue from write up on Uplanned Depr Rev from Asset Sale Revenue from Asset Sale Clearing Unapp Fund Balance Unapproriated Fund Balance Conv & Interf / Clear Conversion & Interface Clearing Accounts FB for Stat Postings FB for Stat Postings FY Commitment or GL List - Final 63 of 166