WEST KERN COMMUNITY COLLEGE DISTRICT
CHART OF ACCOUNTS
9/09/2015 UPDATE
FUND
Fund
Code
11000
11001
11002
11003
11004
11005
11006
11306
11315
11352
11402
11410
11450
11477
11479
11484
11486
11489
11495
11503
11508
11510
11521
11522
11527
11531
11551
11563
11566
11567
11572
11579
11592
11599
11821
11837
11841
11920
11954
11962
11971
Title
GENERAL FUND UNRESTRICTED
TC NON-RESIDENT SCHOLARSHIP
TC RESIDENT SCHOLARSHIP
TC MERIT AWARDS
PAYROLL CLEARING
EPA FUNDS
PART TIME FACULTY
ADA TRANSITION PLAN
TECHNOLOGY UPGRADE
FIELD HOUSE
TCSD (FED 25%)
CAMPUS BEAUTIFICATION
WESTEC
LOTTERY FUNDS
EOPS TEXTBOOK RENTAL
EOPS CATEGORY A
EOPS CATEGORY B
TAFT CITY SCHOOL DISTRICT HVAC
BASIC SKILLS
FOSTER CARE EDUCATION
COMMENCEMENT
TRANSFER ED AND ARTICULATION
MATH DEPT IPOD RENTAL
MATH DEPT THINKPAD RENTAL
TTIP 4CNET
PARKING FEE
FINANCIAL AID ADMINISTRATIVE ALLOWANCE
MATH DEPT CALCULATOR RENTAL
PTK ADVISOR & STUDENT TRAVEL, MEALS
INTERNATIONAL STUDENT REPRESENTATIVE, TRAVEL, MEALS
STATE FISCAL STABILZATION FUND (ARRA)
CAMPUS WIDE PROJECTS / PLANNING
DISTANCE LEARNING
TANF CAL
FOOD SERVICE BLDG
DENTAL HYGIENE
BASEBALL FIELD
COORD INST ASSESSMENT RESEARCH & PLANNING
HIGH SCHOOL RECRUITMENT
WELCOME TO TC DAY
STATE MANDATED COSTS
Data
Enterable
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Fund
Code
11972
11975
11976
11979
11980
11981
11982
11983
11984
11985
12000
12050
12060
12100
12201
12354
12375
12401
12417
12418
12427
12432
12433
12434
12435
12436
12460
12461
12463
12464
12465
12468
12469
12470
12477
12478
12479
12480
12481
12483
12484
12485
12486
12491
12498
12503
12526
Title
STATE MANDATED COSTS-ONE TIME FUNDS
CVCU BOOKSTORE CHKG ACCOUNT 9244
CVCU BOOKSTORE SVGS ACCOUNT 9244-1
USB WKCCD/TC CLEARING CHKG ACCT 2394
USB AFLAC CHKG ACCOUNT 4460
USB GRANT CLRG CHKG ACCOUNT 4371
USB REVOLVING #2 CHKG ACCOUNT 4567
USB TC DNTL HYGIENE CHKG ACCOUNT 1411
USB FINANCIAL AID CHKG ACCOUNT 4789
USB REVOLVING #1 CHKG ACCOUNT 0690
GENERAL FUND RESTRICTED
SCHEDULED MAINTENANCE & REPAIRS
INST EQUIPMENT & LIBRARY
TAFT COLLEGE HALL OF FAME
LIBRARY PROGRAMS
STUDENT SERVICES
MEDICAL ADMIN ACTIVITIES (MAA)
WORK STUDY (FED 75%)
CECY GRANT (2013/2014)
CAPTIONING MATERIALS-DISTANCE EDUCATION ($46,400)
CHILD DEVELOPMENT TRAINING CONSORTIUM
QFS GRANT
TPSID GRANT
HSI PATHWAYS GRANT
HSI CEED GRANT
WDP GRANT
DENTAL HEALTH GRANT-TC
DENTAL HEALTH GRANT-KCSOS
PROP 10 DENTICAL
WIA DENTAL
CAREER CHOICES GRANT ($60,000)
DENTAL HEALTH - MAA FUNDS
RURAL OPPORTUNITIES STUDIES GRANT
SSS SUMMER BRIDGE
PROP 20 LOTTERY FUNDS
EOPS BOOK SERVICE PROGRAM
EOPS TEXTBOOK RENTAL
EOPS EXCELLENCE GRANT
CARE MEAL PLAN
STUDENT SUPPLIES
EOPS CATEGORY A
NON-CREDIT MATRICULATION
EOPS CATEGORY B
SUMMER BRIDGE 01
SSPIRE GRANT
FOSTER CARE GRANT
TTIP LIBRARY AUTOMATION
Data
Enterable
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Fund
Code
12527
12551
12552
12554
12560
12561
12562
12563
12564
12565
12571
12585
12599
12600
12601
12602
12603
28000
28975
28976
28977
28978
29000
29974
29975
29976
29977
29978
29979
29980
29981
29982
31000
31690
32000
33000
33428
33429
33488
33528
33542
33546
33581
33582
33583
33588
33591
Title
TTIP 4CNET
FINANCIAL AID ADMINISTRATIVE ALLOWANCE
TECH PREP
FINANCIAL AID CAL GRANT
PERKINS
CTE SPECIAL FUNDS
CTE TRANSITIONS
STUDENT SUCCESS-STUDENT EQUITY
CTE ENHANCEMENT
CCPT2
FACULTY STAFF DIVERSITY
CARE CHILDCARE GRANT
TANF CAL
CAL JOB PLACEMENT
CAL WORK STUDY
CAL WORKS-WORK STUDY KC-DHS
AB 86 CONSORTIUM PLANNING GRANT
GO BOND REPAYMENT FUND
76956 WKCCD 2004-C BOND
76957 WKCCD 2004-B BOND
76958 WKCCD 2005-REF BOND
76959 WKCCD 2004-A BOND
OTHER DEBT SERVICE FUND
USBANK 2008 LEASE PAYMENT ACCOUNT
USBANK 2008 RESERVE ACCOUNT
BNY 05 GOB DEBT SERVICE ACCOUNT
BNY 05 GOB REDEMPTION ACCOUNT
BNY 05 ESCROW 04 ACCOUNT
USBANK 2015 COST OF ISSUANCE FUND
USBANK SERIES 2008 ESCROW FUND
BNY 15 GOB A & B REF BONDS COI
BNY 15 GOB REF BONDS ESCROW
BOOKSTORE FUND
BOOKSTORE FUND-CAL EMA
CAFETERIA FUND
CHILD DEVELOPMENT FUND
CHILD CARE GENERAL FUND
CHILD AND ADULT FOOD CARE PROGRAM
TUHS EQUIPMENT REPAIR
CHILD CARE PRESCHOOL GRANT
GENERAL PRE KINDERGARTEN RESOURCES
SCHOOL AGE RESOURCE GRANT (00/01$5000)
CCC RENOVATION & REPAIR
CCC RENOVATION & REPAIR (08-11)
ARRA RENOVATION & REPAIR (10-11)
CCC MIGRANT EDUCATION GRANT
CCC MIGRANT BILINGUAL EDUCATION
Data
Enterable
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Fund
Code
33602
33605
35000
35814
35815
35819
35820
35827
35828
36000
39000
39500
41000
41100
41150
41204
41301
41308
41309
41312
41314
41341
41356
41603
42000
42301
42303
42308
42309
42312
42314
42315
42316
42317
42318
42319
42330
42331
42332
42333
42334
42335
42340
42341
42343
42344
42345
Title
CAL CHILD CARE
CCC LATCH KEY (177,041)
REVENUE BOND PROJECT FUND
RESIDENT HALL - TIL DORM
RES HALL-CTR FOR IND LIVING
RESIDENT HALL T-DORM
RES HALL SUPERVISOR (TIL DORM)
ASH STREET DORMS
ASH STREET DORMS (SUPERVISOR)
PARKING FUND
OTHER SPECIAL REVENUE FUND
TIL CURRICULUM
CAPITAL OUTLAY PROJECTS FUND
PG&E REBATE GRANT
PROP 39-CLEAN ENERGY GRANT
WEST KERN TRAINING FACILITY
REMODEL FOR EFFIECIENCY
SCIENCE MODERNIZATION
CHILD DEVELOPMENT CENTER (PHASE 1)
TECH ARTS MODERNIZATION
SWING SPACE
TIL CENTER
GYMNASIUM REPAIRS / MODERNIZATION
SCHEDULED MAINTENANCE
GENERAL OBLIGATION BOND PROJECT FUND
REMODEL FOR EFFICIENCY
MASTER PLANNING
SCIENCE MODERNIZATION
MEASURE A - CHILD DEV CTR PH 1
TECH ARTS MODERNIZATION
MEASURE A - SWING SPACE
TECHNOLOGY UPGRADE
UTILITY / INFRASTRUCTURE PHASE 1
CDC PARKING DEVELOPMENT
MAINTENANCE/OPERATIONS FACILITY
LAND ACQUISITION 1
CAMPUS PARKING PHASE 1
MAIN PLANT DEVELOPMENT
UTILITY / INFRASTRUCTURE PHASE 2
LAND ACQUISITION 2
SWING SPACE - PHASE 2
DORM PARKING
LAND ACQUISITION 3
TIL CENTER
CAMPUS PARKING PHASE 2
FIELD SPORTS / MAINTENANCE
VOCATIONAL CENTER
Data
Enterable
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Fund
Code
42346
42347
42348
42349
42350
42356
42975
42976
43000
43975
43976
81000
81977
81978
98000
99000
Title
SANDY CREEK BEAUTIFICATION
CAMPUS LANDSCAPE /COURTYARD
DORM RENOVATION
CAMPUS PARKING PHASE 3
CAMPUS CENTER MODERNIZATION
GYMNASIUM REPAIRS / MODERNIZATION
MORGAN STANLEY G O BOND ACCOUNT
WELLS FARGO G O BOND ACCOUNT
RESTRICTED PURPOSES FUND
MORGAN STANLEY FACILITIES ACCOUNT
WELLS FARGO FACILITIES ACCOUNT
ASSOCIATED STUDENT BODY
CVCU ASB CHECKING ACCOUNT 9251-6
CVCU ASB SAVINGS ACCOUNT 9251-1
IMPOUND FUND
TAX ANTICIPATION FUND
Data
Enterable
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
WEST KERN COMMUNITY COLLEGE DISTRICT
CHART OF ACCOUNTS
9/09/2015 UPDATE
ORGANIZATION
Organization
Code
000
101
110
111
112
113
114
120
125
201
202
203
204
205
206
207
208
209
210
211
212
216
218
219
221
223
301
302
303
304
305
306
308
309
310
311
312
313
314
316
Title
UNASSIGNED ORGANIZATION CODE
DISTRICT / GOVERNING BOARD
SUPERINTENDENT / PRESIDENT
INSTITUTIONAL DEVELOPMENT
ITS DEVELOPMENT
ITS OPERATIONS
TAFT COLLEGE FOUNDATION
INSTITUTIONAL RESEARCH
AB 86 CONSORTIUM PLANNING GRANT
V.P. OF INSTRUCTION
INSTRUCTIONAL ADMINISTRATION
LIBRARY & LEARNING RESOURCE CENTER
WESTEC
DENTAL HYGIENE
DENTAL HEALTH NETWORK
APPLIED TECHNOLOGIES
LIBERAL ARTS
SCIENCES & MATH
SOCIAL SCIENCES
LEARNING SUPPORT
TUTORING
BASIC SKILLS
QFS GRANT
HSI PATHWAYS GRANT
HSI C.E.E.D. GRANT
PERKINS GRANT
V.P. OF STUDENT SERVICES
COUNSELING
EOPS
MATRICULATION
C.A.R.E. PROGRAM
GED [BASIC SKILLS]
COMMUNITY INTEGRATION
CALWORKS
CHILD CARE CENTER
STUDENT SUPPORT SERVICES (DSPS)
TRANSITION SPECIALIST
TRANSFER CENTER
TRANSITION TO INDEPENDENT LIVING
TIL CURRICULUM
Data
Enterable
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Organization
Code
Title
340
TRIO GRANT
341
TPSID GRANT
352
ATHLETICS
353
FINANCIAL AID
354
STUDENT ACTIVITIES
355
OUTREACH AND RECRUITMENT
356
COMMUNITY SERVICES
357
STUDENT HOUSING
358
REGISTRAR
401
V.P. OF ADMINISTRATIVE SERVICES
411
HUMAN RESOURCES
412
RETIREE BENEFITS
421
BUSINESS SERVICES
422
FOOD SERVICE
423
STUDENT STORE
431
MAINTENANCE AND OPERATIONS
432
TRANSPORTATION
433
PARKING
434
CENTER STREET
501
GRANTS & OTHER REVENUE SOURCES
599
TRANSFERS AND RESERVES
601
ASSOCIATED STUDENT BODY
Data
Enterable
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
WEST KERN COMMUNITY COLLEGE DISTRICT
CHART OF ACCOUNTS
9/09/2015 UPDATE
ACCOUNT
ACCOUNT
CODE
1110
1120
1210
1220
1230
1280
1310
1320
1330
1340
1350
1360
1370
1380
1385
1410
1430
1470
1490
2110
2180
2190
2210
2220
2280
2285
2290
2310
2361
2362
2365
2370
2380
2390
2411
2420
2461
2465
2470
2480
2490
3110
3120
3210
3220
Title
REGULAR TEACHING
SABBATICAL LEAVES
ADMINISTRATORS & SUPERVISORS
OTHER
NONINSTRUCTIONAL, CONTRACTS OR REGULAR STATUS, OVERLOAD
SABBATICAL LEAVES - ADMINISTRATORS & SUPERVISORS
CONTINUING EDUCATION (EVENING OR DAY)
SUMMER SESSION
EXTENDED DAY (OVERLOAD)
SUBSTITUTES (INCLUDES MASTER TEACHER SUBS)
TIL INSTRUCTORS
CCC MASTER TEACHERS (REGULAR PAY)
INSTRUCTIONAL SALARIES-COACHES
STAFF DEVELOPMENT
OFFICE HOURS
ADMINISTRATORS & SUPERVISORS
NONINSTRUCTIONAL SALARIES, OVERLOAD
NONINSTRUCTIONAL SALARIES-COACHES
OTHER
ADMINISTRATORS & SUPERVISORS
FULL BENEFITS EMPLOYEES
LIMITED BENEFITS EMPLOYEES
DIRECT INSTRUCTION - FULL BENEFITS EMPLOYEES
DIRECT INSTRUCTION - LIMITED BENEFITS EMPLOYEES
OTHER FULL BENEFITS EMPLOYEES
OVERTIME
OTHER LIMITED BENEFITS EMPLOYEES
ADMINISTRATORS & SUPERVISORS
STUDENT WORKER SALARIES
CONTRACTED STUDENT INTERNS
STUDENTS - SUMMER
SHORT-TERM SUBSTITUTES
OVERTIME
OTHER
DIRECT INSTRUCTION - STUDENTS
DIRECT INSTRUCTION - OTHER
DIRECT INSTRUCTION - OTHER STUDENTS
OTHER STUDENTS - SUMMER
OTHER COACHES
OTHER OVERTIME
OTHER
STRS BENEFITS - INSTRUCTIONAL
STRS BENEFITS - NONINSTRUCTIONAL
PERS BENEFITS - INSTRUCTIONAL
PERS BENEFITS - NONINSTRUCTIONAL
Data
Enterable
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
ACCOUNT
CODE
3310
3320
3330
3340
3350
3360
3410
3420
3510
3520
3610
3620
3910
3920
3960
3970
3980
3990
4110
4112
4115
4120
4210
4211
4310
4311
4312
4313
4314
4315
4316
4317
4318
4319
4320
4321
4322
4326
4410
4411
5110
5210
5310
5320
5340
5350
5390
5410
5415
5420
5425
Title
OASDI INSTRUCTIONAL
OASDI NONINSTRUCTIONAL
MEDICARE - INSTRUCTIONAL
MEDICARE - NONINSTRUCTIONAL
RETIREMENT IN LIEU OF OASDI - INSTRUCTIONAL
RETIREMENT IN LIEU OF OASDI - NONINSTRUCTIONAL
HEALTH - INSTRUCTIONAL
HEALTH - NONINSTRUCTIONAL
STATE UNEMPLOYMENT - INSTRUCTIONAL
STATE UNEMPLOYMENT - NONINSTRUCTIONAL
WORKERS COMP - INSTRUCTIONAL
WORKERS COMP - NONINSTRUCTIONAL
INSTRUCTIONAL
NONINSTRUCTIONAL
FEDERAL TAXES - INSTRUCTIONAL
FEDERAL TAXES - NON-INSTRUCTIONAL
STATE TAXES - INSTRUCTIONAL
STATE TAXES - NON-INSTRUCTIONAL
TEXTBOOKS
TEXTBOOKS-BUYBACKS
RENTAL TEXTBOOKS
PROFESSIONAL BOOKS
MAGAZINES
PERIODICALS
SUPPLIES, NONINSTRUCTIONAL
SUPPLIES, INSTRUCTIONAL
SUPPLIES FOR EQUIP. REPAIR
SUPPLIES FOR COMPUTERS
VIDEO TAPES
COMPUTER SOFTWARE
GAS, OIL
REMODELING SUPPLIES
PRINTING SUPPLIES
SHIPPING SUPPLIES
OTHER SUPPLIES
SUPPLIES, STORE USE
SUPPLIES, STUDENTS
STUDENT GAS VOUCHERS
FOOD SUPPLIES
NON FOOD
INTEREST EXPENSE
DUES AND MEMBERSHIPS
PROPERTY
LIABILITY
STUDENT INSURANCE
STEAM BOILER
OTHER INSURANCE
ELECTION EXPENSES
ACCREDITATION EXPENSES
AUDIT EXPENSES
TAX EXPENSE
Data
Enterable
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
ACCOUNT
CODE
5430
5505
5510
5511
5512
5513
5514
5515
5610
5611
5612
5613
5621
5631
5632
5633
5641
5642
5643
5644
5645
5646
5710
5720
5730
5740
5750
5751
5810
5820
5830
5840
5850
5860
5870
5880
5890
5899
5910
5915
5940
5945
5950
5955
5970
5980
5985
5986
5987
5988
5989
Title
LEGAL EXPENSE (INCLUDING LEGAL ADS)
IN HOUSE TRAINING / CONFERENCE
CONSULTANT
SPECIAL GUESTS
GRANT WRITING EXPENDITURES
COLLECTIVE BARGAINING
ADMINISTRATIVE FEES & SERVICES
BAD DEBT & COLLECTION FEES
RENTS & LEASES
LAND & BUILDINGS
EQUIPMENT
RENTS & LEASES: OTHER
PAYMENTS TO CONTRACTORS (OUTSIDE REPAIRS)
OUTSIDE WORK FOR BUILDINGS
OUTSIDE WORK FOR EQUIPMENT
OUTSIDE WORK FOR GROUNDS
CONTRACTS
COMPUTER LICENSE FEES
COMPUTER SOFTWARE
COMPUTER HARDWARE
ONLINE ACCESS / SERVICES
VIDEO / AUDIO SERVICES
EMPLOYEES TRAVEL / CONFERENCE
GOVERNING BOARD
STUDENTS
FIELD TRIPS
TEAM TRAVEL, MEALS, OFFICIALS
TEAM-UNIFORM REPLACEMENT
UTILITIES: WATER
UTILITIES: GAS
UTILITIES: ELECTRICITY
UTILITIES: TELEPHONE
UTILITIES: WASTE DISPOSAL
PEST CONTROL
LAUNDRY
SECURITY SERVICES
UTILITIES: OTHER
UNALLOCATED BUDGET (BUDGET ONLY)
OTHER OPERATING EXPENSES
SALES & USE TAX
POSTAGE, FREIGHT (SHIPPING IN)
RENTAL SHIPPING IN
SHIPPING OUT
RENTAL SHIPPING OUT
ADVERTISING
PHYSICAL EXAMS
EMPLOYEE RECRUITMENT
EMPLOYEE CONTRACT EXPENSES
TUITION REIMBURSEMENT
MERIT AWARD REIMBURSEMENT
TC SCHOLARSHIP REIMBURSEMENT
Data
Enterable
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
ACCOUNT
CODE
5990
5991
5999
6110
6111
6120
6121
6210
6211
6220
6221
6310
6411
6412
6413
6414
6415
6423
6424
7110
7120
7130
7140
7145
7210
7310
7360
7410
7411
7510
7601
7910
8110
8120
8130
8140
8151
8152
8153
8154
8155
8156
8157
8160
8170
8171
8199
8611
8612
8613
8614
Title
OTHER SERVICES
GED TESTING REVENUE (CONTRA ACCOUNT)
STUDENT REFUNDS
SITES (INCL. APPRAISALS, FEES) - UNDER $5,000
SITES (INCL. APPRAISALS, FEES) - OVER $5,000
SITE IMPROVEMENTS (LANDSCAPING, SIDEWALKS, ETC.) - UNDER $5,000
SITE IMPROVEMENTS (LANDSCAPING, SIDEWALKS, ETC.) - OVER $5,000
BUILDINGS - UNDER $5,000
BUILDINGS - OVER $5,000
ADDITIONS TO BUILDINGS - UNDER $5,000
ADDITIONS TO BUILDINGS - OVER $5,000
LIBRARY BOOKS
FURNITURE - UNDER $5,000
EQUIPMENT - UNDER $5,000
FURNITURE - OVER $5,000
EQUIPMENT - OVER $5,000
COMPUTER EQUIPMENT
FURNITURE
EQUIPMENT
DEBT RETIREMENT
DEBT INTEREST & OTHER SERVICE CHARGES
OTHER PAYMENTS
OTHER INTEREST (LONG TERM LOANS)
OTHER INTEREST (SHORT TERM ACCUMULATION)
INTRAFUND TRANSFERS - OUT
MANDATORY TRANSFERS
DISCRETIONARY TRANSFERS
OTHER TRANSFERS
TRAN LOAN TRANSACTIONS
STUDENT AID (EXCLUDES SALARIES)
OTHER STUDENT AID
CONTINGENCY RESERVE
FOREST RESERVE
HIGHER EDUCATION ACT
JOB TRAINING PARTNERSHIP ACT
MILITARY PERSONNEL DEVELOPMENT CONTRACTS
FWSP ADMIN ALLOWANCE
FEDERAL GRANT-ACG
FEDERAL WORK STUDY
FEDERAL GRANT-PELL
FSEOG
FSEOG-ADMIN ALLOWANCE
PELL-ADMIN ALLOWANCE
VETERANS EDUCATION
VOCATIONAL AND APPLIED TECHNOLOGY EDUCATION ACT
MEDICAL ADMINISTRATIVE ACTIVITIES (MAA)
OTHER FEDERAL REVENUES (INCL. CWSP)
APPRENTICESHIP ALLOWANCE
STATE GENERAL APPORTIONMENT
BASIC SKILLS
PARTNERSHIP FOR EXCELLENCE
Data
Enterable
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
ACCOUNT
CODE
8615
8616
8618
8619
8621
8622
8623
8624
8625
8626
8627
8628
8629
8630
8631
8632
8633
8634
8635
8636
8637
8638
8639
8640
8641
8642
8643
8644
8651
8652
8653
8654
8655
8656
8657
8659
8671
8679
8681
8689
8691
8692
8693
8698
8699
8810
8811
8812
8813
8814
Title
ENROLLMENT FEE ADMINISTRATION (2%)
EPA APPORTIONMENT
FULL TIME FACULTY ALLOCATION
OTHER GENERAL APPORTIONMENTS
CHILD DEVELOPMENT APPORTIONMENT
EOPS
DISABLED STUDENTS PROGRAMS & SERVICES (DSPS)
CARE
SFA ADMINISTRATION
TTIP
CALWORKS
FACULTY & STAFF DIVERSITY
OTHER CATEGORICAL APPORTIONMENTS (MATRIC, ETC.)
STUDENT SUCCESS (CREDIT)
STUDENT SUCCESS (NONCREDIT)
TANF (CALWORKS)
PART TIME FACULTY ALLOCATION
INSTRUCTIONAL EQUIPMENT & LIBRARY MATERIALS
PHYSICAL PLANT & INSTITUTIONAL SUPPORT
GED GRANT
MIGRANT EDUCATION GRANT
FOSTER CARE PROGRAM
TECH PREP GRANT
KCCDHN GRANT
CAL GRANT
BFAP
AB 86-CONSORTIUM PLANNING GRANT
STUDENT SUCCESS (STUDENT EQUITY)
COMMUNITY COLLEGE CONSTRUCTION ACT
DEFERRED MAINTENANCE
INSTRUCTIONAL IMPROVEMENT GRANT
SCHEDULED MAINTENANCE & SPECIAL REPAIRS
INSTRUCTIONAL IMPROVEMENT GRANT
ECONOMIC DEVELOPMENT
PERKINS ACT ALLOCATIONS
OTHER CATEGORICAL PROGRAM ALLOWANCES
(AB 1725, INSTL. EQUIP., MIS, FACULTY STAFF DIVERSITY)
HOMEOWNERS PROPERTY TAX RELIEF
OTHER TAX RELIEF SUBVENTIONS
STATE LOTTERY PROCEEDS
OTHER STATE NON-TAX REVENUES
STATE MANDATED COSTS
TIMBER TAX YIELD
TRAILER COACH FEES
INDIRECT COST REVENUE
OTHER MISCELLANEOUS STATE REVENUES
PROPERTY TAXES
TAX ALLOCATION, SECURED ROLL
TAX ALLOCATION, SUPPLEMENTAL ROLL
TAX ALLOCATION, UNSECURED ROLL
VOTED INDEBTEDNESS, SECURED ROLL
Data
Enterable
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
ACCOUNT
CODE
8815
8816
8818
8819
8821
8831
8838
8839
8841
8851
8861
8871
8872
8873
8874
8875
8876
8877
8878
8879
8880
8881
8882
8883
8884
8885
8886
8887
8888
8889
8891
8892
8893
8894
8895
8896
8911
8912
8913
8914
8915
8941
8979
8981
8989
88191
Title
VOTED INDEBTEDNESS, UNSECURED ROLL
PRIOR YEAR TAXES
PROPERTY TAX OFFSET
RESIDUAL PAYMENTS
CONTRIBUTIONS, GIFTS, GRANTS AND ENDOWMENTS
CONTRACT INSTRUCTIONAL SERVICES
WESTEC
OTHER CONTRACT SERVICES
SALES
RENTALS & LEASES
INTEREST & INVESTMENT INCOME
CHILD CARE DEVELOPMENT SERVICES
COMMUNITY SERVICE CLASSES
RESIDENCE HALLS
ENROLLMENT FEES
FIELD TRIPS AND USE OF NONDISTRICT FACILITIES
HEALTH SERVICES
INSTRUCTIONAL MATERIALS FEES AND SALES OF MATERIALS
INSURANCE
STUDENT RECORDS
NON-RESIDENT TUITION
PARKING SERVICES AND PUBLIC TRANSPORTATION
REQUIRED INSTRUCTIONAL OR OTHER MATERIALS
STUDENT CENTER FEE
STUDENT REPRESENTATION FEE
TEXTBOOK RENTAL
SCHOLARSHIP / GRANT REVENUE
ASB REVENUE
BOG FEE WAIVER
OTHER STUDENT FEES & CHARGES
WESTEC REIMBURSEMENT
OTHER MISC. LOCAL REVENUES
COLLECTIONS ON NSF, BAD DEBT
TITLE V GRANT INCOME
GRANT OVERHEAD REVENUE
TIL FACILITIES
PROCEEDS OF GENERAL FIXED ASSETS
COMPENSATION FOR LOSS OF GENERAL FIXED ASSETS
SALE OF EQUIPMENT & SUPPLIES
SALE OF LAND & BUILDINGS
PROJECT FINANCING
SALE OF BONDS
OTHER GENERAL LONG-TERM DEBT
INTERFUND TRANSFERS
OTHER INCOMING TRANSFERS
RDA-ASSET LIQUIDATION REVENUE
Data
Enterable
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
WEST KERN COMMUNITY COLLEGE DISTRICT
CHART OF ACCOUNTS
9/09/2015 UPDATE
PROGRAM
Program
Code
02010
04010
04011
04012
04013
04014
04100
04990
05010
05020
05030
05050
05060
05061
05062
05063
05140
05143
05990
06020
06143
06144
06146
07010
07011
07012
07021
07030
07990
08080
08090
08350
08351
08352
08353
08354
08355
08361
08370
08390
09010
Title
ENVIRONMENTAL DESIGN
NATURAL LIFE SCIENCE, GENERAL
LYTLE, S
GOLLING, G
JARRAHIAN, A
BERRY, W
ANATOMY & PHYSIOLOGY
OTHER BIOLOGICAL SCIENCES
BUSINESS & COMMERCE, GENERAL
ACCOUNTING
ECONOMICS
BUSINESS ADMINISTRATION
BUSINESS MANAGEMENT, ADMIN
LAYNE, D
BLEDSOE, A
MANAGEMENT
SECRETARIAL STUDIES, GENERAL
COURT REPORTING
OFFICE EQUIPMENT MANAGEMENT
JOURNALISM
WEBSITE DESIGN
ANIMATION
COMPUTER GRAPHICS/DIGITAL IMAGERY
COMPUTER & INFORMATION SCIENCE
WEST, L
HALL, D
SOFTWARE APPLICATIONS
DATA PROCESSING, INFORMATION MANAGEMENT
WEB DESIGN
SPECIAL EDUCATION, GENERAL
DIRECT SUPPORT EDUCATION
PHYSICAL EDUCATION
BANDY, K
MAIOCCO, V
THOMPSON, T
WALSH, S
INTERCOLLEGIATE ATHLETICS
RECREATION
HEALTH EDUCATION
INDUSTRIAL ARTS
ENGINEERING, GENERAL
Data
Enterable
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Program
Code
09340
09461
09480
09530
09543
09560
09565
09567
09580
10010
10020
10021
10022
10023
10040
10070
10990
11010
11020
11030
11050
11051
12033
12038
12041
12042
12043
12044
12045
12046
12500
13040
13051
13052
13053
13059
15010
15011
15012
15013
15014
15015
15016
15017
15060
15090
15091
Title
ELECTRONICS & ELECTRICITY, GENERAL
ENERGY TECHNOLOGY
AUTOMOTIVE TECHNOLOGY
DRAFTING TECHNOLOGY
PETROLEUM TECHNOLOGY
INDUSTRIAL TECHNOLOGY, GENERAL
WELDING TECHNOLOGY
INDUSTRIAL & OCCUPATIONAL SAFETY & HEALTH
WATER TECHNOLOGY
FINE ARTS, GENERAL
ART
ART STUDIO
ART MEDIA
RODENHAUSER, D
MUSIC
DRAMATIC ARTS
GRAPHIC DESIGN AND MULTIMEDIA
FOREIGN LANGUAGES, GENERAL
FRENCH
GERMAN
SPANISH
MARTINEZ, J
NURSES AIDE
HOME HEALTH AIDE
DENTAL ASSISTANT
DENTAL HYGIENIST
EASTMAN, S
CHAMPION, D
DONOVAN, K
HERSHKOWITZ, E
EMERGENCY MEDICAL TECHNOLOGY
LIFE MANAGEMENT, HOME ECONOMICS
CHILD DEVELOPMENT, EARLY CHILDHOOD EDUCATION
ROTH, B
BEASLEY, M
INFANTS & TODDLERS
ENGLISH
CARLSON, K
CHUNG-WEE, C
DEVINE, W
DYER, G
GRIMES, J
GRAUPMAN, G
HARRIS, D
SPEECH COMMUNICATION
PHILOSOPHY
EIGENAUER, J
Data
Enterable
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Program
Code
15990
16010
16011
17010
17011
17012
17013
17014
17016
17017
19010
19011
19050
19051
19111
19140
20010
20011
20014
21041
21045
21050
21051
21056
21076
21350
22010
22011
22012
22013
22020
22040
22050
22060
22070
22080
49010
49020
49030
49031
49300
49301
49302
49303
49306
49308
49309
Title
HUMANITIES
LIBRARY SCIENCE, GENERAL
SMITH, T
MATHEMATICS, GENERAL
GETTY, S
JONES, D
MARTINEZ, M
PAYNE, R
JEAN, B
REYNOLDS, J
PHYSICAL SCIENCES, GENERAL
MAY, J
CHEMISTRY
MAYFIELD, M
REYNOLDS, D
GEOLOGY
PSYCHOLOGY, GENERAL
EVELAND, S
OJA, M
VAUGHAN, S
DISABILITY SERVICES
ADMINISTRATION OF JUSTICE
CORRECTIONS
JILES, M
GOLF MANAGEMENT
ENVIRON HAZARD MATERIAL, ENVIRONMENTAL TECHNOLOGY
SOCIAL SCIENCES, GENERAL
HERDER, V
ALTENHOFEL, J
MENDOZA, T
ANTHROPOLOGY
ECONOMICS
HISTORY
GEOGRAPHY
POLITICAL SCIENCE
SOCIOLOGY
LIBERAL ARTS
PHILOSOPHY
HUMANITIES (LETTERS)
SWENSON, S
GENERAL STUDIES
STUDENT SUCCESS
COMMUNICATION SKILLS
LEARNING SKILLS, HANDICAPPED
ADULT BASIC EDUCATION
ENGLISH AS A SECOND LANGUAGE
SUPERVISED TUTORING
Data
Enterable
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Program
Code
49310
49331
49994
49996
49997
49998
49999
59100
60100
60101
60102
60103
60200
60300
60900
61100
61101
61200
61300
61400
61460
61500
61900
62100
63100
63200
63300
63400
63900
64200
64300
64301
64400
64500
64550
64600
64700
64800
64900
64951
64952
64991
64992
64993
64994
64995
64996
Title
VOCATIONAL ESL
INDEPENDENT LIVING SKILLS
RANGEL-ESCOBEDO, J
POLIZZOTTO, J
KULZER, K
ADJUNCT
OTHER INTERDISCIPLINARY STUDIES
INSTRUCTIONAL STAFF-RETIREES' BENEFITS AND RETIREMENT INCENTIVES
ACADEMIC ADMINISTRATION
EVENING COLLEGE ADMINISTRATION
INSTRUCTION (DAY) ADMINISTRATION
OCCUPATIONAL EDUCATIONAL ADMINISTRATION
COURSE AND CURRICULUM DEVELOPMENT
ACADEMIC / FACULTY SENATE
OTHER INSTRUCTIONAL ADMINISTRATION AND INSTRUCTIONAL GOVERNANCE
LEARNING CENTER
COMPUTER LABS
LIBRARY
MEDIA
MUSEUMS AND GALLERIES
COMPUTER GRAPHICS & DIGITAL IMAGERY
ACADEMIC INFORMATION SYSTEMS AND TECHNOLOGY
OTHER INSTRUCTIONAL SUPPORT SERVICES
ADMISSION AND RECORDS
COUNSELING AND GUIDANCE
MATRICULATION AND STUDENT ASSESSMENT
TRANSFER PROGRAMS
CAREER GUIDANCE
OTHER STUDENT COUNSELING AND GUIDANCE
DISABLED STUDENTS PROGRAMS & SERVICES (DSPS)
EXTENDED OPPORTUNITIES PROGRAMS AND SERVICES (EOPS)
CARE PROGRAM
HEALTH SERVICES
STUDENT PERSONNEL ADMIN (VICE PRES. OF STUDENT SERVICES)
STUDENT PERSONNEL ADMIN (DEAN OF STUDENT SERVICES)
FINANCIAL AID ADMINISTRATION
JOB PLACEMENT SERVICES
VETERANS SERVICES
MISCELLANEOUS STUDENT SERVICES
TRIO GRANT
QFS GRANT
TRANSITION TO INDEPENDENT LIVING (TIL)
CALWORKS
STUDENT TRANSPORTATION
MIGRANT EDUCATION
CAREER CHOICES
TITLE 5 HSI - COOPERATIVE
Data
Enterable
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Program
Code
64997
64998
64999
65100
65300
65500
65700
65990
66002
66003
66004
66005
67100
67200
67300
67400
67500
67600
67700
67701
67702
67703
67704
67705
67800
67801
67900
68100
68200
68300
68400
68900
69100
69200
69400
69500
69600
69610
69611
69612
69613
69614
69615
69616
69619
69700
69990
Title
TITLE 5 HSI - SOLO
SSPIRE GRANT
TITLE 5 - MATH TRANSFER
BUILDING MAINTENANCE AND REPAIRS
CUSTODIAL SERVICES
GROUNDS MAINTENANCE AND REPAIRS
UTILITIES
OTHER OPERATION AND MAINTENANCE OF PLANT
INSTITUTIONAL RESEARCH
GENERAL ADMINISTRATION (SUPERINTENDENT)
GOVERNING BOARD
OTHER INSTITUTIONAL PLANNING (LEGAL SERVICES, ETC.)
COMMUNITY RELATIONS (INCL. ALUMNI)
FISCAL OPERATIONS
HUMAN RESOURCE MANAGEMENT
NONINSTRUCTIONAL STAFF-RETIREES' BENEFITS AND RETIREMENT INCENTIVES
STAFF DEVELOPMENT
STAFF DIVERSITY
LOGISTICAL SERVICES
CAMPUS SECURITY
INSURANCE
STAFF TRANSPORT (GARAGE & MOTOR POOL)
REPRODUCTION AND PRINTING
OTHER LOGISTICAL SERV (POST, FREIGHT)
MANAGEMENT INFORMATION SERVICES
NETWORK SERVICES
OTHER GENERAL INSTITUTIONAL SUPPORT SERVICES
COMMUNITY RECREATION
COMMUNITY SERVICES CLASSES
COMMUNITY USE OF FACILITIES
ECONOMIC DEVELOPMENT
OTHER COMMUNITY SERVICES AND ECONOMIC DEVELOPMENT
BOOKSTORES
CHILD DEVELOPMENT CENTERS
FOOD SERVICES
PARKING
STUDENT AND CO-CURRICULAR ACTIVITIES
COLLEGIATE ATHLETICS
BASEBALL
WOMENS SOCCER
MENS SOCCER
SOFTBALL
VOLLEYBALL
BASKETBALL
TRAINER
STUDENT HOUSING
OTHER ANCILLARY SERVICES
Data
Enterable
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Program
Code
00000
70100
70990
70999
71002
71003
71004
71005
72100
72200
72900
73100
73200
73900
79002
Title
UNASSIGNED PROGRAM CODE
CONTRACT EDUCATION
OTHER AUXILIARY OPERATIONS
TAFT COLLEGE FOUNDATION
BUILDING SITES
BUILDINGS
PHYSICAL PROPERTY AND RELATED ACQUISITIONS
FACILITIES PLANNING & ADMINISTRATION
LONG-TERM DEBT
TAX REVENUE ANTICIPATION NOTES (TRAN'S)
OTHER FINANCING
TRANSFERS
STUDENT AID
OTHER OUTGO
CONTINGENCY RESERVE
Data
Enterable
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y