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What do all the numbers mean? Learn Cabrillo's Budget Structure

What do all the numbers mean?  See the Budget Structure handout. Download Budget Structure handout.

Budget Number Structure

The budget number structure at Cabrillo College follows the Chancellor’s Office recommendation as specified in the Budget and Accounting Manual Download Budget and Accounting Manual (BAM) Download (BAM).  

Fund categories include:

  • The General Fund
    • Fund 11 Unrestricted
    • Fund 12 Restricted / Categorically Funded
    • Fund 14 Carry Over
    • Fund 15 Cabrillo Extension/Community Education
    • Fund 16 Special Programs
    • Fund 17 One Time
    • Base Budget/Operational Reserves
  • Debt Service Fund 22
  • Retiree Benefit Fund 23
  • Special Revenue and Enterprise Funds (Bookstore, Cafeteria, Child Development)
  • Building  (Capital Outlay) Funds 41-46 and
  • Trust and Agency Fund 79

The primary reason for using this structure is for ease in reporting of revenues and expenditures to the Chancellor’s Office.  For example, all California community colleges are required to submit an Annual Financial and Budget Report (CCFS-311), a summary of annual fiscal transactions to the Chancellor’s Office Links to an external site..  This CCFS 311 report is also submitted to the Cabrillo Board of Trustees quarterly.

About Budget Numbers

Cabrillo’s budget numbers are comprised of six different identification codes:

Fund Location Cost Center Activity Code Object Code Project 
XX X XXXX XXXX XXXXXX XXX
2 digits 1 digit 4 digits 4 digits 6 digits 3 digits

FUND:  Fund accounting is used to separate different types of financial resources and to ensure they are used for their intended purposes. The fund codes used at Cabrillo are required for the statewide CCFS-311 reporting to the Chancellor's Office mentioned above.  A budget number is comprised of six different types of identification codes separated by a dash:  12-0-3050- 6600- 558700- 100

LOCATION:  Currently, this number should always be “0”. This is labeled as Aptos but is actually tied to all campus locations.

COST CENTER:  The cost center identifies departments, divisions, and some locations. For example:  4025 - Watsonville Center

ACTIVITY CODE: 

  • This is used to categorize expenditures by instructional discipline, instructional support, and administrative services.
  • Descriptions of authorized activities are contained in the Taxonomy of Programs (TOP manual)
  • It is a critical code used in the 50% law reporting to the California Community College Chancellor’s Office. 

OBJECT CODE:  This is used to identify the nature of expenditure and income. Each number within the code represents an additional level of detail. The first 2 numbers identify the category.  52XXXX = salary, 53XXXX = benefits

PROJECT: This is used for tracking specific programs/funding sources that are generally externally funded and accounted for in the Restricted Fund 12.   Examples:   S.E.A. Program = Project 190, EOPS = Project 126.  Project funds cannot be commingled with non-project funds which is why budget should not be transferred between a project 000 and a project 190.

End.