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ADMINISTRATIVE SERVICES GUIDE

Account Codes: Most Frequently Used Expense Accounts

Account Code Account Title Description

1xxx Academic Salaries

1101 Teachers - Contract Faculty on contract (tenure and tenure-track)
1170 Coaching Stipends - Contract Coaching stipends for tenure and tenure-track faculty
1202 Management - Non-Teaching This code is used for certificated administrators (VPs, Deans, Project Directors, etc.)
1205 Management - Non-Schedule This code is used for certificated administrators that are not on the salary schedule (Chancellor and Presidents only)
1211 Counselors - Contract Faculty counselors on contract (tenure and tenure-track
1221 Librarians - Contract Faculty librarians on contract (tenure and tenure-track faculty)
1230 Faculty Non-Teaching - Contract Contract faculty with non-teaching duties (on load)
1280 Other - Non - Teaching Contract faculty with non-teaching duties (on overload)
1301 Part-Time Faculty Part-time faculty teaching in the classroom
1302 Teachers - Substitute Day Substitute part-time faculty covering daytime classes
1303 Teachers - Substitute Evening Substitute part-time faculty covering evening classes
1304 Office Hours Part-time faculty office hours
1370 Part-Time Faculty - Coaching Stipend Coaching stipends for part-time faculty
1406 Part-Time Faculty - Evaluation Contract faculty evaluating part-time faculty
1410 Counselors - Hourly Part-Time counselors
1420 Librarians - Hourly Part-time librarians
1480 Other Non-Teaching Compensation to part-time faculty for other non-instructional activities

2xxx Classified Salaries

2101 Regular Classified Regular classified, either full-time or part-time >= 50%
2111 Management Administrators in classified positions
2121 Supervisory Supervisory classified positions
2131 Confidential Confidential classified positions
2201 Instructional-Aides - Regular Instructional aides, either full-time or part-time >=50%
2301 Hourly Hourly classified
2302 Hourly - Regular Regular classified, part-time <50%
2303 Overtime Overtime for classified employees
2310 Board Member Compensation Board members, including student trustees
2340 Student Assistant District Student Assistant Pay (non-tutors)
2342 Student Assistant - Tutors Student Assistant Pay (tutors)
2380 Professional Experts
2401 Instructional Aides - Hours Instructional aides, part-time <50%

4xxx Supplies

4301 Office Supplies General office supplies, including equipment with a unit cost <$1,000.00, NO Food or Drink
4302 Materials Production CC Media Services Materials Production through Chabot College Reprographics
4320 Program Supplies Supplies for an educational program including equipment with a unit cost <$1,000.00, NO Food or Drink
4328 Emergency Preparedness Supplies related to emergency preparedness
4362 Software Supplies Purchase of software - a tangible product, like a CD (use 5851 for software purchased online and downloaded, software hosted in the Cloud, or purchase of a software license)

5xxx Operating Expenses & Services

51xx Personal Services

5102 Staff Training and Workshops
5110 Professional Services Consulting firms and independent contractors (Contract for Services must be used for independent contractors)

52xx Travel & Conference

5210 Travel Expense Use this account for local travel, including mileage
5220 Conference Expense Use this account for conference travel (all expenses including registration, hotel, car rental, airfare, etc)

53xx Dues & Memberships

5301 Institutional Memberships Memberships for the district, the district does not generally pay for personal memberships

54xx Insurance

5404 Athletic Insurance Insurance for student athletes
5406 Student Insurance Insurance for students
5443 Liability Deductible
5488 Insurance Claims Payment for insurance claims against the district

55xx Utilities & Housekeeping

5510 Natural Gas
5511 Light and Power Electricity costs
5512 Water and Sanitation Water and sewer costs
5513 Disposal Services Waste disposal services
5515 Hazardous Waste Disposal
5520 Pest Control
5540 Telephone Expense Land lines and cell phones (use 5541 for data lines)
5541 Data Communications Data lines

56xx Rents, Leases and Repairs

5610 Rental of Equipment
5611 Rental of Facilities
5640 Equipment Maintenance - Contract
5641 Maintenance - Software Annual software maintenance

58xx Other Services and Expenses

5803 Fingerprinting Service Generally used by Human Resources but may be used by departments wishing to reimburse employees
5806 Physical Exams - TB TB testing, generally used by Human Resources but may be used by departments wishing to reimburse employees
5809 Drug/Alcohol Testing Used only by Human Resources
5810 Public Information Material Production Services, such as printing, graphic arts, design, etc.
5811 Personnel Advertising Generally used by Human Resources but may be used by departments wishing to advertise more widely for recruiting personnel
5813 Public Information Advertising Costs for placing advertisements, such as for student enrollment
5814 Community Outreach Community support, partnership, and collaboration opportunities
5820 Postal and Delivery Service USPS, FedEx, UPD, DHL, local courier service, etc.
5836 Bank Charges Bank fees
5842 EAP and SAP Used only by Human Resources
5850 Licenses and Permits
5851 Software Licenses Software purchased online and downloaded, software hosted in the Cloud, or purchase of a software license (use 4362 for purchase of software with a tangible product, like a CD)
5861 Accreditation Fees
5870 Student Transportation - Field Trips
5871 Student Transportation - Athletes
5880 Royalties
5882 Commencement
5884 Business Expense Business Expenses, may include Food and Drink
5885 Convocation
5888 Other Services Other Services, may include Food and Drink
5889 Cash (Over)/Short

64xx Equipment, Furniture, Fixtures

640101 Equipment $1,000.00 - $4,999.99 Equipment with a unit cost between $1,000.00 and $4,999.99 (equipment with a unit cost less than $1,000.00 is considered a consumable supply - use 43xx supply expense)
640105 Equipment >= %5,000.00 Equipment with a unit cost of $5,000.00 and greater (this equipment is capitalized as an asset and tracked on the physical inventory, which is done every two years)

7xxx Other Outgo and Transfers

7285 Intrafund Transfer Out Transfer within the same fund type (must be used in conjunction with 8985, transfer in)
7381 Interfund Transfer Out Transfer between fund types (must be used in conjunction with 8981, transfer in)
7383 Intrafund Transfer Out - Indirect Expense Transfer between fund types, for indirect overhead recovery(must be used in conjunction with 8983, transfer in)
75xx Financial Aid All student financial aid and scholarships must be handled through the college Financial Aid Office

CLPCCD Account Codes

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    Phone: (510) 723-6600 | Last updated on 11/3/2016