TUTORIAL PRESENTATION
This presentation is
designed to provide you
information about the
Budget Number Structure
ABOUT BUDGET NUMBERS
A budget number is comprised of six different types of identification
codes separated by a dash:
XX-X-XXXX-XXXX-XXXXXX-XXX
e.g. 1 2 - 0 - 3 0 5 0 - 6 6 0 0 - 5 5 8 7 0 0 - 1 0 0
 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
ABOUT BUDGET NUMBERS
The first two numbers identify the FUND
CABRILLO COLLEGE FUNDS
ABOUT BUDGET NUMBERS
The second number is for LOCATION
 Currently, this number should always be “0”. This is labeled as Aptos
but is actually tied to all campus locations.
ABOUT BUDGET NUMBERS
The third number is the COST CENTER
 The cost center identifies departments, divisions and some
locations. For example:
 4310 - English Department
 4205 - BELA Division
 4025 - Watsonville Center
ABOUT BUDGET NUMBERS
The fourth group is the ACTIVITY CODE
 This is used to categorize expenditures by instructional discipline,
instructional support, and administrative services.
 It is a critical code used in the 50% law reporting to the California
Community College Chancellor’s Office.
CABRILLO’S ACTIVITY CODES
ABOUT BUDGET NUMBERS
The fifth group is the OBJECT CODE
 This is used to identify the nature of expenditure and income. Each
number within the code represents an additional level of detail.
ABOUT BUDGET NUMBERS
 Object Codes include but are not limited to the following:
ABOUT BUDGET NUMBERS
The last group is the PROJECT NUMBER
 This is used for tracking specific programs that are generally
externally funded. These are usually part of the Restricted Fund 12.
 Some examples are Student Success #194, ASC #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.
ABOUT BUDGET NUMBERS
 All parts of the budget number, especially the object code, should
accurately identify the actual expenditure or revenue.
 Do not use a budget number that does not match the expenditure
simply because it is open and has available budget.
 The Business Office will create new accounts that are necessary
but do not currently exist; the budget transfer request will serve as
authorization to open the budget number with the correct coding.
ABOUT BUDGET NUMBERS
 This is the end of this learning module.
For additional information about Business Office
policies and procedures, please refer to the
Business Office Guide located at:
http://www.cabrillo.edu/internal/businessoffice/