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Chart of Accounts

Please note that your specific grant categories may be slightly different than listed below.
Revised – March 2007
Note: Information is subject to change.

Salaries/Benefits

Faculty

20101     Full-time Teaching — Regular Load
20102 Full-time Teaching  — Fiscal Year Formula Pay
20103 Full-time Teaching — Supplemental
20105 Full-time Teaching — Supplemental, Summer
20106 Full-time Teaching — Substitute
20107 Full-time Teaching — Release Time
20153 Part-time Teaching — Supplemental, Fall
20154 Part-time Teaching — Supplemental, Spring
20155 Part-time Teaching — Supplemental, Summer
20201 Full-time Nonteaching — Regular Load
20202 Full-time Nonteaching — Fiscal Year Formula Pay
20203 Full-time Nonteaching — Supplemental
20205 Full-time Nonteaching — Supplemental, Summer
20253 Part-time Nonteaching — Supplemental
20255 Part-time Nonteaching — Supplemental, Summer
20453 Part-time Teaching — Noncredit
20458 Part-time Nonteaching — Noncredit
 
Administrative
20501 Full-time Administrative
20502 (to 20501)
20508 Interns/Administrative
20553 Part-time or Supplemental Administrative (Extra Service)
 
Professional Support Staff
20602 Full-time Professional Support Staff (PSS)
20706 PSS Overtime
20754 Part-time PSS
20752 (to 20754)
20772 Limited Full-time PSS
20601, 20701, 20704, 20705, 20801, 20802, 20806 (to 20602)
20752, 20854 (to 20754)
20671, 20672, 20771, 20713, 20774, 20871, 20872 (to 20772)
 
Student Assistant
20901 Student Assistant — Not Work Study (Local Funds)
20911 Student Assistant  — Work Study On Campus (Federal Funds)
20912 Student Assistant — Off Campus (Federal Funds)
20921 Student Assistant — On Campus (State Funds)
 
Benefits
21202 Retirement
21211 Other Fringe Benefits
21205 Parking Stipends (701 and El Centro Only)
23404 Business and Travel Expenses (Administrators)
21905 Bilingual Stipend
 
Travel (DCCCD Staff Only)
23401 Travel (Out of County)
23402 Travel (In County)
 
Equipment: Only Items Costing $5,000+
27401 Capital (Instruction)
27402 Capital (Instruction — Technical)
27403 Capital (Instruction — Special)
27411 Capital — Office
27421 Capital — Physical Plant
27431 Capital — Special Equipment
27501 Capital — Furniture (Instruction)
27511 Capital — Furniture (Office)
27521 Capital — Furniture (Special)
 
Consultant Fees
22201 Consultant
22211 Guest Lecturer
22221 Performer
22241 Contract Labor
22321 Other Contracted Services
23403 Special Travel (Consultants, Non-DCCCD Personnel)
 
Subgrants/Subcontracts
22301 Instructional Service Contracts (Paid Outside of DCCCD)
22311 TV Contracted Productions
22312 TV Air Time
22325 Pass Thru (THECB and SBA only)
 
Supplies, Other and/or Miscellaneous
22321 Other Contracted Services (Child Care)
23201 Telephone (Local)
23204 Cell Phone Stipend
23211 Telephone (Long Distance)
 
23301 Copying/Department
23302 Copying/Printshop
23312 Printing/Brochures
23313 Printing/Forms
23319 Printing/Other
 
23403 Special Travel (Non-DCCCD Personnel)
23405 Student Bus Passes
23406 Field Trips
23409 Travel Registration Fees
 
23601 Repairs (Classroom Equipment)
23611 Repairs (Office Equipment)
 
23721 Liability Insurance
 
23801 Rental/Lease Building
23821 Rental/Lease Furniture and Equipment
23831 Rental/Lease Other
 
23901 Service Contracts
23921 Postage
23951 Membership
23961 Advertising
23962 Promotional Activities
23964 Refreshments
23965 Official Functions
23982 In-Kind Match
23983 Indirect Cost
 
23985 Student Stipend
23988 Credit Tuition
23989 Continuing Education Tuition
23993 Miscellaneous Fees
 
24101 Classroom Supplies and Equip/Furn/Software Under $500
24201 Office Supplies and Equip/Furn/Software Under $500
24211 Departmental Supplies and Equip/Furn/Software Under $500
24221 LRC Supplies and Equip/Furn/Software Under $500
24222 Audio-Visual Supplies and Equip/Furn/Software Under $500
24231 Information Technology Supplies and Equip/Furn Under $500
 
24301 Books, Booklets, Tapes
24311 Periodicals and Newspapers
24321 Tests and Testing Services
 
24503 Noninventory Furniture
24504 Noninventory Donated Furniture
24505 Noninventory Software Under $500
24506 Noninventory Donated Software Under $500
24507 Noninventory Software License Under $500
24508 Noninventory Site Improvement
24509 Noninventory Building Improvement
 
26101 Minor Equipment — Noninventory ($500-$4999.99)
26201 Minor Furniture — Noninventory ($500-$4999.99)
26301 Minor Software/Licenses — Noninventory ($500-$4999.99)
 
27565 Modular Furniture
 
27601 Major Software — Capital Operating ($5,000+)
27602 Major Software — Application ($5,000+)
27603 Major Software — Voice Communication ($5000+)
27604 Major Software — Other ($5000+)
 
27801 Library Books
27802 Bound Periodicals and Papers
27803 Specialized Books
27804 Direct Book Purchase
27821 Library Materials - CD-ROM