MJC Planning

1
MJC Planning Budget Committee

• Budget Training
• November 20, 2009

2
YCCD Account Number Structure

• Each account has 21 numeric digits
• XX-XXXX-XXXX-XXXXXX-XXXXX
• Fund
• Sub-fund
• Responsibility
• Activity or Top Code
• Object

3
Funds XX

• MJC and Auxiliary Services has 15 funds that
  account for everything from the General Fund to
  ASMJC activities.
• The District and Columbia College also have their
  own funds.

4
Sub-funds XXXX

• Sub-funds are used to identify grants,
  categorical, PTOL and other expenses and revenue.

5
Responsibility XXXX

• The Responsibility identifies the College or CS
  area manager.
• See the attached link for MJC responsibilities
• http//www.mjc.edu/facultyinformation/college-ad
  min-svcs/auth_signatures2009_2010.pdf

6
Activity or Top Code XXXXXX

• Each six digit activity number is defined by the
  State Chancellors Office Budget and Accounting
  Manual (see link)
• http//www.cccco.edu/ChancellorsOffice/Divisions/
  FinanceFacilities/FiscalServices/FiscalStandardsIn
  formation/BudgetandAccountingManual/tabid/381/Defa
  ult.aspx

7
Object XXXXX

• The object code is also defined by the State
  Chancellors Budget and Accounting Manual and is
  one of the most defining parts of the account
  number. It identifies Salaries and Wages,
  Benefits, Supplies and Other Expenses.

8
Why is the structure of the account number
important?

• There are many combinations that give us the
  information we need.
• The structure is used to generate the reports
  needed to prepare year-end state and federal
  reporting.
• The more you understand the more you will be able
  to make sense of the training today.

9
MJC College Administrative Services Website

• http//www.mjc.edu/facultyinformation/college-admi
  n-svcs/accounting.html
• With the information provided on the account
  number structure we will explore the information
  available on the YCCD intranet Accounting Forms.

10
Questions?