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Ivy Tech Community y yCollege d

Standardized Chart ofStandardized Chart of Accounts Training

January 2011January 2011

Table of Contents

I. Training Overview 2

Training Goals 3

Project Background 4

II. Chart of Accounts Structure 6

Chart Realignment Premises 9

Account Codes 13

Activity Codes 45

Organizational Codes 46Organizational Codes 46

III. Governance 64

IV. Higher Markets Integration 68

© 2011 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. The KPMG name, logo and “cutting through complexity” are registered trademarks or trademarks of KPMG International. 12422COL

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Section I –Training Overview

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Training OverviewGoals

The purpose of this training manual is to help readers:

• Gain an understanding of the Ivy Tech Community College’s (“Ivy Tech”, “the College”) budgeting and expense reporting policy and procedural updates specific to its standardized chart of accounts.

• Gain an understanding of the College’s directives to increase standardization and oversight between the Central Office and the Regional Business Offices.

• Gain an understanding of the College’s new chart of accounts governance structure and processes.

• Gain an understanding of the College’s integration of Higher Markets into its budgeting and transactional expense reporting.


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Training OverviewProject Background

As part of Ivy Tech’s “One-College” initiative, the College initiated a project in June 2009 to address challenges with its current accounting structure, including how various Regions inconsistently utilize the College’s chart of accounts to track and report revenues and expenses. This inconsistency has created difficulties for the College when attempting to determine the true cost of its Academic programs and Administrative functions as well as provide accurate and reliable Region specific and Collegeof its Academic programs and Administrative functions, as well as provide accurate and reliable Region-specific and College-wide reporting. Central Office Finance engaged KPMG to perform a more detailed review of the College’s accounting structure to identify current state issues and develop future state recommendations to help standardize the College’s chart of accountsstructure, usage, and reporting processes to help ensure more consistent and accurate transaction processing and financial reporting for Central Office and the Regions.

Budgeting and transaction processing in Ivy Tech’s enterprise resource planning (“ERP”) system (“Banner”) occurs at CentralBudgeting and transaction processing in Ivy Tech s enterprise resource planning ( ERP ) system ( Banner ) occurs at Central Office and the Regions. Different departments or administrative areas within each Region (i.e. Regional Business Offices, Human Resources, Marketing, Academic Affairs, and specific departments or schools on the Academic side) are responsible for originating most journal entries, and Central Office is responsible for reviewing and approving most journal entries. Generally speaking, accounting standards and processes are decentralized and inconsistent among all Regions; the approach and methodology that one Region may take to recording a revenue or expense may be different than other Regions. Thisand methodology that one Region may take to recording a revenue or expense may be different than other Regions. This decentralization is a root cause as to why transactions are not recorded consistently throughout the College and consequently, reliable data is not available for College-wide reporting and comparison(s).

Ivy Tech’s Central Office Finance provides oversight, guidance, and monitoring of financial processes and operations occurring at all of the Regional Offices located throughout the State. Fourteen Regional Executive Directors of Finance (“EDFs”) or Administration (“EDAs”) oversee the financial operations of 23 Ivy Tech campuses. An direct reporting line connects theAdministration ( EDAs ) oversee the financial operations of 23 Ivy Tech campuses. An direct reporting line connects the Regional Business Offices to Central Office Finance.


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(continued on following page)

Training OverviewProject Background

(continued from previous page)

For more than a year, Ivy Tech Central Office Finance and KPMG worked together to assess and document the College’s chart of accounts and journal entry procedures. The scope of the project included:

• Identifying the reporting needs for both Central Office and the Regional Offices.

• Reviewing the fund, organization, account, and program codes that exist in Banner with a focus on the account codes.

• Distributing and analyzing surveys to 14 EDFs or EDAs, 18 Business Office Directors or Managers, and 14 Vice Chancellors for Academic Affairs to obtain information for each Region on current chart of accounts usage and financial reporting processes.

• Facilitating six Regional Office Focus Group Sessions to obtain a deeper understanding of how various Regions are processing transactions, how they differ from each other, and to discuss outstanding items that resulted from the surveys.

• Conducting a benchmarking analysis with several community colleges that are similar in size and structure to Ivy Tech inConducting a benchmarking analysis with several community colleges that are similar in size and structure to Ivy Tech in order to obtain better practices for chart of accounts usage and financial reporting processes.

• Working with Central Office Finance to develop a standard chart of accounts for all Regions and sites for income/expense related fund, organization, account, and program codes.

• Assisting with the development of training manuals to help educate personnel on the standard chart of accounts and i t tiprocessing transactions.

• Conducting three Regional Office training sessions in Northern, Central, and Southern Indiana to communicate the standardized chart of accounts and financial reporting processes.

Based on the surveys, focus group sessions, and benchmarking analysis, as well as the work and consensus provided by the Ivy Tech Fund, Organization, Account, and Program (“FOAP”) Committee, the College has standardized its organizational and


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Ivy Tech Fund, Organization, Account, and Program ( FOAP ) Committee, the College has standardized its organizational and account code hierarchy, as well as altered a number of its chart of accounts practices and procedures. The subsequent sections of this manual outline those changes and provide instructions for adhering to the College’s updated practices.

Section II –Chart of Accounts Structure

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Section II: Chart of Accounts StructureOverview

Through the efforts of KPMG, Ivy Tech’s Central Office Finance, and the FOAP Committee, a detailed assessment of the College’s account and organizational codes has been completed. This assessment included the following activities:

• Review of all available account codes with the chart of accounts to assess:

o Use. What is the account used for by Central Office or each Region? Is the use different for each Region? How should the account be used?

o Necessity. Is the account necessary for daily business at the Central Office or Regional level?

o Uniqueness. Are there any other account codes that are or could be used for the same type of transaction?

• Review of Central Office’s and each Region’s organizational hierarchy within the chart of accounts to assess:

o Structure. How is the hierarchy structured? What departments or programs report to each business unit? How are resources (e.g., faculty, staff, IT equipment and infrastructure, marketing, programs, etc) budgeted and reported?

o Use. What is the organizational code used for by the Central Office or Region? Is the use different for each Region?

o Necessity. Is each organizational code necessary for daily business at the Central Office or Regional level? How are similar expenses, when applicable, accounted for by other Regions?

o Uniqueness. Are there any organizational codes unique to Central Office or the Region? Are these unique organizational codes necessary? Should the unique code be added to other Regions’ organizational hierarchy?

Based on the above account and organizational code assessment the College’s account code index and disparateBased on the above account and organizational code assessment, the College s account code index and disparate organizational code hierarchies have been standardized. Recommendations for a new chart of accounts structure were requested from the Regional Business Offices, the Office of the President-Finance, Office of the President and Provost, and the newly created FOAP Committee. All leaders from these areas were encouraged to obtain input from their respective areas. All comments and suggestions were evaluated and the result is the College’s new standardized organizational code hierarchy, as well as the newly established organizational and account code definitions.


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y g


Section II: Chart of Accounts StructureOverview


The remainder of Section II outlines the updates made to the College’s account code index, as well as describes the structureof the standardized, College-wide organizational code hierarchy, including descriptions of select organizational codes and program area budget updates. All budget updates will take effect for fiscal year 2012, starting July 1, 2011. Regions wishing to adopt the changes outlined in this manual before July 1, 2011 are welcome to do so; however, early adoption is not a requirement.


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Section II: Chart of Accounts StructureChart Realignment Premises

The following guidelines are the foundation for the College’s movement to standardized budgeting and transactional expense reporting. All Regional Business Office and Central Office personnel should refer to these guidelines before engaging in theCollege’s annual budgeting process and when recording journal entries until the new standards are fully adopted by all personnel. Please refer to Training Portal on Campus Connect (Finance discipline) for the most up-to-date version of the Ivy Tech Chart Realignment Premises document as these codes are updated as neededTech Chart Realignment Premises document as these codes are updated as needed.

Structure1. The main sites will reflect an Executive Director of Administration (predecessor level 5).

2. The main sites will reflect a Vice Chancellor for Student Affairs (predecessor level 5).

3. The main sites will reflect a Chancellor (predecessor level 4).

4. The main sites will reflect Academic Affairs (predecessor level 4).

5. Non-official instructional sites may continue to be set up, if desired by a Region, as long as the predecessor levels are consistent with the overall structure. (e.g., Connersville, Tell City).

6 U d th “Vi Ch ll f St d t Aff i ” d th f ll i h b t d t h i it t6. Under the “Vice Chancellor for Student Affairs” predecessor the following orgs have been created at each main site to capture expenses within these growing service areas: Vice Chancellor Student Affairs office, Commencement, Learning College Conference, Admissions, Student Recruitment, Assessment, New Student Orientation, Financial Aid Office, Veteran Affairs, Regional Financial Aid, Statewide Financial Aid, Registrar, Career Services, Academic Advising, Student Life, Retention, Disability Support Services, Counseling, Judicial Affairs, and Multicultural Affairs.

Budgeting7. If an individual’s overriding responsibilities are Region-wide, the payroll, benefits, and expenses will be charged to the

main site.

8. If an individual’s overriding responsibilities are site-specific, the payroll, benefits, and expenses will be charged to thatsite


site.


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Budgeting (continued from previous page)

9. When an individual’s functional duties are split (e.g., Counseling and Student Life) a reasonable estimate of the split should be made and their payroll and benefits should be charged to each representative org (e g Counseling andshould be made and their payroll and benefits should be charged to each representative org (e.g., Counseling and Student Life). An annual review should be made to determine if the allocation is still appropriate.

10. In cases where the Foundation receives grant money and the College buys the purchases then invoices the Foundation to be reimbursed, the expenses should be charged to the program or department utilizing the goods or service so that we can get a true cost of the nature of running a department or program. The reimbursement from the Foundation should be recorded as revenue since they are a separate legal entity from the Collegeshould be recorded as revenue since they are a separate legal entity from the College.

Administrative Item(s)11. Copier leases may be expensed to the “Administrative Services” org code upon payment of invoice; however, those

costs then need to be allocated back via journal voucher to the appropriate departments.

Distance EducationDistance Education12. Distance Education costs need to be allocated to the appropriate (brick and mortar) academic program; not segregated

as Distance Education (“DE”).

Facilities13. Org codes for specific buildings (facilities) may be maintained as long as the predecessor levels are consistent with the13. Org codes for specific buildings (facilities) may be maintained as long as the predecessor levels are consistent with the

College’s overall structure.

14. The Facility org codes will be established at all 23 sites. Facilities Office, Security, Custodial, and Maintenance will allbe established to help aggregate total costs expended for in-house and purchased services in these areas.


(continued on following page)10



Information Technology (“IT”)15. Information Technology Services and Instructional Technology Services orgs will be established for each Region under

a predecessor org “Information Technology” to facilitate aggregation of total IT costs.p g gy gg g

IT and Instructional Services expenditures must be charged to the user department once goods or services are distributed. Information Technology Services will be used for costs related to desktop support for administrative areas, hardware support, telecommunications, ERP systems, and Infrastructure, etc. Bulk purchases of computers for administrative use which aren’t distributed upon receipt may be charged here initially Once distributed the charges must be chargeduse which aren t distributed upon receipt may be charged here initially. Once distributed, the charges must be charged back to the user department via journal voucher. User department is defined as the department receiving benefit of the resource (e.g., making the resource available to administrative support areas, hardware support, telecommunications, ERP systems, infrastructure, etc).

Instructional Technology Services will be used for costs related specifically to faculty, classroom, or lab technical t t h i l t i i f f lt Bl kb d di t d ti t h i l t t C t f ltisupport; technical training for faculty; Blackboard; distance education technical costs, etc. Computers for multipurpose

labs which can’t be identified to a specific school or program should be charged here. Bulk purchases of computers for instructional use which aren’t distributed upon receipt may also be charged here initially. Once distributed, the charges must be charged back to the user department via journal voucher. User department is defined as the department receiving benefit of the resource (e.g., making the resource available to faculty, classrooms, laboratories, technical training BlackBoard Distance Education etc)training, BlackBoard, Distance Education, etc).

16. Several new IT supply and capital account codes have been created. Please reference the “Account Code Definition List Master” report to review the accounts and their descriptions.



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Marketing17. Several new Marketing account codes (3419 – 3424) have been added. Please reference the “Account Code Definition

List Master” report for their titles and descriptions.p p

Professional Development18. Professional development costs should be charged to the recipient department(s) to facilitate accreditation reporting

needs and to obtain a true cost of maintaining that department.


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Section II: Chart of Accounts StructureAccount Codes

Account CodesThe table below provides definitions for each account code in the College-wide standardized chart of accounts. The definitions below and on the following pages should be referenced by Business Office personnel and Higher Markets users when recording financial transactions to help ensure revenues and expenses are accounted for consistently.

The account codes on the subsequent pages are current as of December 30, 2010. Please refer to the Training Portal on Campus Connect (Finance discipline) for the most up-to-date version of the Ivy Tech Account Code Definition List as these codes are updated as needed. Those codes in bold are newly created and those in italics are recommended to be made inactive effective by the date indicated and will be removed from the Account Code Definition List 6 – 12 month after termination. All decisions for new or inactive codes are made by the FOAP Committee. See Section III, sub-part Governance, for more information on this process and the FOAP Committee.

Account Description DefinitionNon Labor Expensesp

3100B Contract Non Employee Svcs Bdg Pool Holds budget dollars for accounts 3101 through 3103.

3101 SE Contract Non Employees Contracted services that are not consulting in nature, i.e. guest speakers at College events, honorariums, & independent contractors.

3102 SE Consulting Fees Consulting/advisory services provided by external professionals.g g y p y p

3103 SE Temporary Services Services provided by temporary employment agencies.

3000P Sup Exp and Travel Comb Budget Pool Combined budget pool for 3300B & 3500B.

3300B Supplies and Expense Budget Pool Holds budget dollars for accounts 3301 through 3499


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3300B Supplies and Expense Budget Pool Holds budget dollars for accounts 3301 through 3499.



Account Codes (continued from previous page)

Account Description DefinitionNon Labor Expenses (continued from previous page)

3301 SE Instructional SuppliesExpenditures for supplies used in the classroom/laboratory for instructional purposes that are consumable in nature (e.g. welding rods, latex gloves, printer cartridges, food & beverage required for curriculum).

3302 SE Laundry Dry Cleaning Expenditures for laundry and dry cleaning (e.g. laundering or dry cleaning of uniforms, li h t l )y y g linens, or shop towels).

3303 SE UniformsExpenditures for uniforms that are purchased and owned or rented by the College andare not personal attire. This includes uniforms worn by athletic teams, band members, security, maintenance, etc.

3304 SE Software less than $3,000 Expenditures for computer software that are less than $3,000 per license (not necessarily based on # of users).

3305 SE Audio Visual Material Expenditures for audio visual materials (e.g. DVDs, CDs, slides). Excludes audio visual equipment.

3306 SE USDA Supplies Will become inactive on 7/1/2011. Use 3301 or 3310 as appropriate going forward.

Expenditures for non-alcoholic beverages and food served at business meetings, t i i t i f ti l d t t l ti i l di di bl3307 SE Food and Beverage-Administrative training, campus events, or informational departmental meetings, including disposables used to serve the food (e.g. plates, napkins, plastic ware). Not used for curriculum purposes.

3308 SE Vehicle Maintenance & Repair Expenditures for services or parts to repair or maintain vehicles.

3309 SE Internet Co rse Pro ider Fees Payment of fees to an outside vendor for distance education programs offered through


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3309 SE Internet Course Provider Fees y p g gWED.





3310 SE Office Supplies Materials consumed in the course of business and for which another specific account has not been established (e.g. pens, paper, toner, stationary, stapler, etc).

3311 SE Duplicating and Copying Will become inactive on or before 7/1/2011. Use 3315 going forward.

3312 SE Media Advertising Advertising expenditures for TV or radio spots.

3313 SE Telephone Local and long distance services, cell or pager service, cell phones, pagers.

Expenses for postage meter replenishment, purchase of postage stamps, postage for marketing initiatives, payments made to the U.S. Post Office for the receipt or forwarding

3314 SE Postage & Mailingg , p y p g

of mail, and postal permit fees (e.g. business reply and bulk mail account fees). Includes courier & shipping services (i.e. FedEx, UPS). Does not include postage meter equipment rental (use 3386).

3315 SE Printing & DuplicatingExpenditures for duplicating, copying, and printing not related to Marketing initiatives. Should not include rental, lease, or maintenance costs associated with equipment which should be reported elsewhere. Copy paper should be charged to 3310.p py p p g

3317 SE College Catalog Inactive.

3318 SE Bulk Mailing Will become inactive on or before 7/1/2011. Use 3315 going forward.

3319 SE Freight and Shipping Will become inactive on or before 7/1/2011. Use 3314 going forward.


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3320 SE Books and Publications

Purchases of books and reference materials made by instructional or administrative departments, or Library: e.g. books, books & publications on CD, magazines, newspaper subscriptions. Does not include those with a unit cost of $35 or more. Does not include online services or publications. E f d b hi f f d i i t ti it iti ithi3321 SE Membership Dues and Fees Expenses for dues, memberships or fees of administrative units or positions within organizations related to program operations.

3322 SE Meetings and Events

Expenses for College-hosted events or meetings (not training in nature) and attendance at meetings hosted by external parties (i.e. Chamber of Commerce luncheons). Includes room rentals, supplies, materials, etc. Does not include related meals which should be charged to 3307.

3323 SE Periodicals Purchases of periodicals made by instructional or administrative departments but not the library. Library periodicals should go to 3404D.

3324 SE Accreditation Fee Fees paid to any accreditation agency to obtain or maintain accreditation for the College.

3325 SE Student Surveys Fees paid to outside services to conduct surveys (e.g. fees paid to Summa).

3326 SE Instructional Publ on CD Purchases of instructional publications on CD or books on CD by the library or schools. Does not include those with a unit cost of $35 or more.

3327 SE Online Service Subscription Purchases of online periodic publications or services on a subscription basis for use in the normal course of business for reference, instructional, or administrative purposes.

3328 SE IHETS Expenditures related to the Indiana Higher Education Telecommunication System (e.g.


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3328 SE IHETS bridge charges for two-way video, iLight, Distance Ed support, etc).





3329 SE EPA Refrigeration Certif Expenditures related to the EPA Refrigerant Certification.

3330 SE IPSE Fee Transfer Fee Transfer for the Partnership for Statewide Education.

3331 SE Moving Expense Reimbursement Expenses related to relocation of an employee.

3332 SE Bank Charges Charges incurred from the bank for ITCC bank accounts.

3333 SE Collection Agency Expenditures of Collection Agencies for costs incurred while collecting past due i bl3333 SE Collection Agency receivables.

3334 SE Deposits Will become inactive on 7/1/2011.

3335 SE Admin Allowance Allowance for administrative overhead (respective to grants) not based upon a negotiated rate – similar to Indirect Cost.

3336 SE B d D bt E Accounts Receivable amounts written off as uncollectible or amounts charged to 3336 SE Bad Debt Expense gestablish an allowance for bad debts.

3337 SE Other IT Related Components Expenditures for Information Technology related peripherals not otherwise specified that meets the criteria for minor equipment (i.e. hard drives, DVD burners, memory, etc).

3338 SE Senior Citizen Discount Will become inactive on 7/1/2011. Discount given to senior citizens taking classes.


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3339 SE Legal Fees Fees for attorneys representing the opposing party (attorneys not representing ITCC).

3340 SE Honorariums Will become inactive on 7/1/2011. Use 3101 going forward.

3341 SE Trustee Salary Per DiemA statutory determined amount paid to Trustees for their time spent at Trustee meetings. This is considered a salary payment and not per diem and is taxable to the Trustee receiving the payment.

3342 SE Legal Settlement Actual legal settlement expenditures. Includes attorneys fees when not separately identifiable as part of the settlement.

3343 SE Employee Tuition Reimbursement Reimbursement to employees for classes taken outside of ITCC.

3344 SE Training Services Will become inactive on 7/1/2011. Use 3351 going forward.

3345 SE Restricted Tuition & Fees Tuition and fees paid under a restricted grant or contract.

3346 SE Hardware Maint/ Upgrade/Support

Expenditures for Information Technology Hardware maintenance, upgrade and/or support covered by maintenance contracts or warranties. Contract services are generally performed by non-institutional personnel, either as individuals or as representatives of a commercial firm. This code covers expenditures for maintenance contract materials and outside labor billed on the same invoice.


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3348 SE Supportive Services Services or incidentals which assist students (i.e. interpretation services, infrequent bus fare, etc).

3349 SE Needs Based Payments Will become inactive on 7/1/2011.

3350 SE Needs Related Services Will become inactive on 7/1/2011. If charging back to other Regions, use original account where expense originated.

3351 SE Training/Prof Develop

Registration fees incurred for employee training or professional development which is provided by third parties either onsite or offsite. Includes books and/or materials. (i.e. IACUBO, SunGard Summit, Word classes, etc). Does not include tuition reimbursement for employeesfor employees.

3352 SE Unemployment Insurance Expenditures for unemployment insurance.

3353 SE Workers Compensation Inactive.

3354 SE Apprent Contract Expense Expenditures for reimbursement of instructional costs (e.g. tuition, fees) to training 3354 SE Apprent Contract Expense ( g ) gcenters per regional apprenticeship agreements.

3355 SE Fee RemissionsWill become inactive on 7/1/2011. Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services not otherwise categorized.

3356 SE Tuition Waiver Expense Expense for tuition and other mandatory enrollment fees waived by the Chancellor.


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3357 SE Custodial Services Expenditures for janitorial and housekeeping services performed by non employees (e.g. cleaning, dusting, waxing, polishing, window washing, trash emptying).

3358 SE Custodial Supplies Expenses for supplies customarily used for custodial services (e.g. cleaning supplies, paper towels, toilet paper).

3359 SE Maintenance and Repair Supplies Purchases of supply items used to maintain or repair buildings and equipment. Does not include IT-related equipment/components.

3360 SE Grounds Maintenance Expenditures related to campus and grounds maintenance including fence repair or replacement, materials, minor landscaping, and non-contract services.

3361 SE Security Services Expenditures for police patrol and watch services performed by external entities (e.g. l i b ildi )3361 SE Security Services alarm service on buildings).

3362 SE Trash Removal Expenses to remove trash or medical waste from grounds.

3363 SE Pest Control Expenditures for chemical pesticides or insecticides used in the control of unwanted pests and insects.

3364 SE Program Awareness Will be inactive on 7/1/2011. Use marketing account codes going forward (3419 – 3424).

3365 SE Non Resident Alien Services Inactive. Expenditures for professional services provided by individuals who are classed as non-resident aliens for tax-reporting purposes.


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Account Description DefinitionN L b E ( ti d f i )Non Labor Expenses (continued from previous page)

3366 SE Non Resident Alien Other Inactive.

3367 Grant AidWill be inactive on or before 7/1/2011. Use 3345 going forward. Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services under a contract or grant.

3368 SE VU C t t S ttl t I ti3368 SE VU Contract Settlement Inactive.

3369 SE Bldg Repair & RehabilitationExpenditures associated with maintaining buildings and completing repairs to existing systems (which do not add to the capital value of the building) during renovation project activities.

3370 SE Development costs Will be inactive on or before 7/1/2011.

3371 SE Nursing Test Costs Testing costs for nursing students (e.g. RN, ASN).

3372 SE QMA Test Costs Testing costs for QMA tests.

3373 SE Nurse Aid Test Costs Testing costs for Nurse Aid tests.

3374 SE EMT Test Costs Testing costs for EMT tests.

3375 SE Employee Recruitment Costs for newspaper classifieds, online recruitment, background checks, or other costs associated with attracting & hiring employees (does not include interview travel costs).

3376 SE Career Assessment Costs Expenditures related to career assessment services for students (e.g. ACT testing, ACE testing).


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3377 SE GED Test Costs Testing costs for GED tests.





3378 SE Student Background Verification Fees paid to external agencies for criminal or other background checks on students enrolled in various programs which require such checks.

3379 SE Minor Equip < $3,000 Expenditures for tangible personal property that are not IT related and that meet the f ll i it i bl ffi l it l th $3 00033 9 S o qu p $3,000 following criteria: non-consumable office supply items less than $3,000.

3380 SE Equipment Maintenance Repair Expenditures for maintenance repairs made to equipment which are not covered under warranties or maintenance agreements. Does not include IT equipment.

3381 SE Equipment Maintenance Agreements

Expenditures for maintenance agreements on equipment. Does not include IT equipment.

3382 SE Vehicle Repair Will become inactive on 7/1/2011. Use 3308 going forward.

3383 SE Fuels and Lubricants Purchases of gas and oil for College vehicles and equipment.

3384 SE Immunizations & Medical Lab Work Costs incurred to provide faculty, staff, or students with immunizations or other medical lab work (e.g. hepatitis, flu shots, blood tests).

3385 SE Outcome Assessments Costs of tests used to measure program outcomes (e.g. CAAP tests).

3386 SE Equipment RentalExpenditures for the short-term (less than 1-year) use/rental of equipment from outside vendors, excluding operating leases of equipment. Includes postage meter rental/lease costs. Does not include IT-related equipment/components.

3387 SE P l l C t Will b i ti 7/1/2011 U 3327 i f d


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3387 SE Paralegal Costs Will become inactive on 7/1/2011. Use 3327 going forward.




Account Description DefinitionNon Labor Expenses (continued from previous page)Non Labor Expenses (continued from previous page)

3388 SE UBIT Expense Expenditures for unrelated business income taxes.

3389 SE Gross Income Tax Inactive.

3390 SE P t T T id l d t3390 SE Property Tax Taxes paid on leased property.

3391 SE Insurance Expenditures for insurance premiums, including life insurance, fire insurance, health insurance, hazard insurance, and liability insurance.

3392 SE Student Accident Insurance Expenditures for purchasing student accident insurance.

3393 SE Malpractice Insurance Expenditures for purchasing malpractice insurance3393 SE Malpractice Insurance Expenditures for purchasing malpractice insurance.

3394 SE International Student Insurance Payments made for medical insurance coverage for international students.

3395 SE Debt Service Fee Office of President-Finance use only. Administrative fees for bond trustee and other recurring fees for the maintenance of debt.

3396 SE E Washington Relocation Exp Inactive.

3397 SE Workforce Certification Test Exp Testing costs for WED courses

3398 SE Charges to Regions Will become inactive on 7/1/2011. Use same account as on original charge if needs to distribute to other Regions.

3399 SE Bookstore Overhead Inactive.Expenditures for miscellaneous S&E items. Should be used on an exception basis only


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3400 SE Other Expenditures for miscellaneous S&E items. Should be used on an exception basis only and should not be used without consultation with the Regional Business Office.





3401 SE Vendor Credit Memo Will become inactive on 7/1/2011. Credit should be posted to FOAP on original charge.

3402 SE Workforce Development Will become inactive on 7/1/2011. Use 3320 for book purchases going forward.

3403C Inventoried Computers < $3,000 Expenditures for computer systems (e.g., desktops, laptops, tablets, etc) less than $3,000 that must be inventoried. This account creates a tag in Fixed Assets.

3403H Inventoried High Theft <$3,000

Expenditures for high theft items less than $3,000 that need to be inventoried for insurance or tracking purposes (e.g. overhead projectors, cameras, PDAs, IPods, etc) .Excludes IT-related equipment/components. This account creates a tag in Fixed A tAssets.

3403N Inventoried Non ITCC Equipment

Purchases of non-Ivy Tech inventoried equipment or software or tangible personal property with a life of more than 1 year. This account code should be used when purchasing grant funded equipment where ownership of the equipment is retained by the granting agency (i.e. the State of Indiana) and where the grant requires the College to inventory and assign State or other asset tags to the equipment. This account creates a t i Fi d A ttag in Fixed Assets.

3403P SE Printers / Copiers (less than $3,000)

Expenditures for printers & copiers that are less than the capitalization level. Account creates tag in Fixed Assets.

3404A SE BID Binding Preserva Restoration Expenditures for binding services performed externally or purchases of supplies for binding and preservation of library materials.

3404B SE BID I t lib L I t lib l i f b hi f B i I tit ti l D t (BID)


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3404B SE BID Interlibrary Loan Interlibrary loan service fees or memberships for Basic Institutional Data (BID).




Account Description DefinitionN L b E ( ti d f i )Non Labor Expenses (continued from previous page)

3404C SE BID On Line Data Base Searches Fees for library on-line database search service.

3404D SE BID Print Serials Periodicals Fees for library print serials/periodicals (i.e. subscriptions for magazines or newspapers in printed format). p )

3404E SE BID Electronic Serials Periodica Fees for library electronic/on-line subscriptions for serials or periodicals.

3404F SE BID Cataloging Fees for library cataloging (non-payroll).

3405 SE Furniture < $3,000 Expenditures for furniture that are less than the capitalization level of $3,000.$ , p p $ ,

3411 SE Library Materials

Library books and instructional publications which will be capitalized (cost of $35 or more). Costs are accumulated in this account during the year and then moved to account 4011 periodically where it is capitalized and the tag is created. Account balance in 3411 should be $0 at fiscal year end.

3412 SE Student Emergency Loans Reimbursements to ITCC Foundation for student emergency loans.3412 SE Student Emergency Loans Reimbursements to ITCC Foundation for student emergency loans.

3413 SE Bandwidth Build Out

Onetime costs associated with the physical implementation of high-speed data communication lines such as ground troughing and laying of fiber optic cabling; essentially unique construction costs that lead to the implementation of high speed data communication lines.

3414 Self Ins Administrative Expense Expenses related to the payment of administrative services provided by the administrator


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3414 Self Ins Administrative Expense of the College’s Self Insurance program.




Account Description DefinitionNon Labor Expenses (continued from previous page)p ( p p g )

3415 Self Ins Claims Expense Payment of employee insurance claims processed by the Self Insurance program administrator.

3416 Software Maint//Upgrade/Support Payments to a vendor for a contract for software maintenance, protection, upgrades, and support. Maintenance and repair services may or may not be covered by a contract. Expenditures for professional services that are not advisory or consulting in nature but

3417 SE Professional Services and FeesExpenditures for professional services that are not advisory or consulting in nature, but that are providing a service that would have otherwise been performed by ITCC employees (e.g. BroadSource administration fees).

3418 SE Student Club Activities Expenses for student club activities/events that do not fit into another account code (e.g., bands, fireworks, rock climbing equipment, etc).

3419 SE Marketing Other Marketing expenditures not identifiable to the other Marketing account codes.

3420 SE Print Publications Items printed for College marketing activities and initiatives.

3421 SE Promotional Items Marketing promotional item expenditures (i.e. pens, water bottles, and other giveaways with the Ivy Tech Logo).

3422 SE Call/Fulfillment Marketing expenditures for Call/Fulfillment Center.

3423 SE Marketing Services Marketing expenditures for design, event planning, and execution, etc.

3424 SE Event Marketing Expenditures for marketing the College at events or venues (i.e. signage at Lucas Oil Stadium).

3425 SE Cable & Satellite TV Service Expenditures to provide satellite or cable TV service.


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3426 SE Commencement supplies Regalia, honors pins, graduation robes, etc.(continued on following page)




3427 SE Credit Card Fees Discount fees related to credit card usage.

3428 SE Network Equipment < $3,000

Expenditures for Network Technology related equipment and/or peripherals not otherwise specified that meets the criteria for minor equipment. Includes routers, switches, hubs, wireless internet USB cards, security devices/appliances and sniffers.

3429 SE - Data Processing Supplies Expenditures for data processing supplies only (e.g., magnetic tape, printer check stock, etc).

3430 SE – IT-Related Equip Maint/RepairExpenditures for repair and servicing of data processing equipment including computers and printers. Repair/Service is ad hoc and outside of warranties or maintenance contracts.

3489 Gain Loss on Disposal of Assets Fees for losses incurred when an asset is sold at less than book value, which includes the purchase price, fees, taxes and other charges related to the purchase.

3499 SE Interregional Expense

Used to record revenue generating activities between Regions or departments where revenue is generated by one department and the expense for the activity is recorded in another (i.e. WED provides training services and the expense is paid from a program or department budget).

3500B Travel Budget Pool Holds budget dollars for accounts 3501 through 3504.

3501 Travel In State

Travel expenses (e.g., subsistence, hotel, transportation, etc.) incurred when an employee travels in-state for the benefit of the department or institution to conduct day-to-day business activities. Does not include the actual cost of conference or training


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registrations, etc.





3502 Travel Out of State

Travel expenses (e.g., subsistence, hotel, transportation, etc) incurred when an employee travels out-of-state for the benefit of the department or institution to conduct day-to-day business activities. Does not include the actual cost of conference or training registrations, etc.Travel expenses (e.g., subsistence, hotel, transportation, etc) incurred when an employee travels in state to attend conferences seminars external training or in house3503 Travel In State Profess Development employee travels in-state to attend conferences, seminars, external training, or in-house training, etc to further their professional development (e.g. IACUBO). Does not include the actual cost of conference or training registrations, etc.

3504 Travel Out of State Profess Develop

Travel expenses (subsistence, hotel, transportation, etc) incurred when an employee travels out-of-state to attend conferences, seminars, external training, or in-house training, etc to further their professional development (e.g. SunGard Summit). Does not include the actual cost of conference or training registrations etcinclude the actual cost of conference or training registrations, etc.

3505 Travel Interview Expenses Travel expenses incurred by potential employees for interviews with ITCC.

3600B Lease Budget Pool Holds budget dollars for accounts 3601 through 3607.

3601 Lease Facilities Operating Leases Lease agreements for facilities, land, or buildings that the College has no intention of acquiring title.

3602 Lease Off Furn Equ Operating Leases

Lease agreements for office furniture, equipment, or vehicles where title will never transfer to the College. These leases are for a specific term (<75% of useful economic life) with no bargain purchase option. Includes copy usage overage charges. Does not include IT-related equipment/components.


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3603 CAP Lease Capital LeasesOffice of the President-Finance use only. Capital lease agreements where property ownership will be transferred to the College by the end of the lease term. Account creates tag in fixed assets.

3604 Lease Computer Software Lease agreements for software or software licenses where the College does not maintain ownership of the software.(term, not perpetual).

3605 Lease Internet Bandwidth/WAN Access Leasing of internet bandwidth or wide area network access.

3606 Lease Library Materials Oper Lease Inactive. Fees for operating leases for library books or materials which the College does not own.

3607 Operating Leases Rental or leases for land that is not capitalized (e.g., rental of land by the Agriculture 3607 Operating Leases Program for farming).

3608 Lease - Information Technology Hosting Agreements

Contracts for data processing at a remote hosted site. Software and license may or may not be owned by the College and in the event of emergency title to the software does not pass to the purchaser, and the software does not become a capitalized item.

3700B Utility Budget Pool Holds budget dollars for accounts 3701 through 3706.

3701 Utility Coal Inactive. Expenditures for utility coal that cannot otherwise be classified.

3702 Utility Oil Inactive. Expenditures for utility oil that cannot otherwise be classified.


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3703 Utility Natural Gas Expenditures for utility services such as gas to heat the buildings.

3704 Utility Electricity Expenditures for electrical usage.

3705 Utility Water and Sewer Expenditures for utility services such as water and sewage.

3706 Utility Analysis Fee Inactive. Expenditures for utility analyses that cannot otherwise be classified.

3800B Student Aid Budget Pool Holds budget dollars for accounts 3801 through 3899.

3801 Scholarships and Grants Federal Expenditures designated for scholarship use from monies received by the Federal government.

3802 Scholarships and Grants State Expenditures designated for scholarship use from monies received by the State government.

3803 Scholarships and Grants Other Expenditures from money received for scholarship use excluding funds received from the Federal government or the State of Indiana.

3804 Norman Johnson Scholarship Inactive.

3805 One Scholar Per County Scholarship expenses for one scholarship awarded for a student for each county in that region. Awards are handled through the regional Financial Aid office.


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region. Awards are handled through the regional Financial Aid office.





3806 Part Time Schol Op Grant Inactive.

3807 ITCC Grants Awards Discretionary Expenditures related to financial awards and grants controlled by the College.

Fee remission of tuition and other mandatory enrollment fees paid by or for students for3808 Fee Remission Statutory Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services under a contract or grant.

3809 Fee Remission Senior Citizens Fee remission of tuition and other mandatory enrollment fees paid by or for students classified as Senior Citizens for educational services under a contract or grant.

3810 Pell Repayment Expense Repayment of the Pell Grant from the College to the Federal government.

3811 GSL Repayment Expense Inactive.

3812 Audit Finding ExpensePayments made resulting from an audit, normally related to unallowable financial aid expenses as determined by the auditor of a financial aid funding agency (e.g., Federal Department of Education).p )

3813 ITCC Grant Endowment Fund Inactive.

3814 SIS HS Fee Remission Will become inactive on 7/1/2011.

3815 Fee Remission TACO Fees remissions awarded for “Take a Course On” us which is offered to High School seniors Awards are handled through the regional Financial Aid office


31

seniors. Awards are handled through the regional Financial Aid office.





3816 Fee Remission Disaster Relief Inactive. Fee Remission awarded due to disasters. The student awards are handled through the regional Financial Aid office.

3817 Fee Remission Other Fees remissions awarded to students for other purposes not defined by another account code.

3818 Grant Matching SEOGWill become inactive on 7/1/2011. College matches 25% of the Federal SEOG that is awarded to the student The student awards are handled through regional Financial Aid3818 Grant Matching SEOG awarded to the student. The student awards are handled through regional Financial Aid office.

3819 Financial Aid Adjustments Inactive.

3820 Unreimbursed CVO Payments to students for CVO scholarships, which was not reimbursed by SSACI.

3821 Bookstore Scholarships Regionally funded scholarships for the bookstore (under predecessor 3800)3821 Bookstore Scholarships Regionally funded scholarships for the bookstore (under predecessor 3800).

3899 Scholarship Allowances Tuition

Office of the President – Finance use only. To record an allowance as required by the Governmental Accounting Standards Board – Statement No. 35. It is an estimate of the amount of grants and scholarships used by a student to pay the College’s tuition and fees.Work One: An ITA is an account established on behalf of an eligible customer to procure

3901 WK ONE Individual Training Accounts training services in demand occupations. Training must be obtained from an eligible provider selected in consultation with an employment advisor.

3902 WK ONE On The Job TrainingWork One: Training by an employer that is provided to a paid participant while engaged in productive work in a job that provides knowledge or skills essential to the full and adequate performance of the job.


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3903 WK ONE Work ExperienceWork One: Temporary placement of young people in organizations to give them a taste of the work environment. Follow-up activities and staff experienced in working with you monitor the outcomes and placements. (i.e. internship).

3904 WK ONE Other Work One: Anything not identifiable to the other Work One accounts.

Work One: Provided to eligible individuals (adult or dislocated worker) to enable

3905 WK ONE Client Supportive Services

Work One: Provided to eligible individuals (adult or dislocated worker) to enable participation in intensive services, training, or other program activities under WIA. Supportive Services may include: transportation assistance, child care, utility expenses, fees for exams, work related tools, uniforms, etc). Supportive Services are requested for client by employment advisor and approved by operations supervisor.Work One: Provided to eligible youth to enable participation in intensive services, training or other career exploration programs activities under WIA Supportive Services

3906 WK ONE Client Youth Servicestraining, or other career exploration programs activities under WIA. Supportive Services may include: transportation assistance, child care, utility expenses, fees for exams, work related tools, uniforms, etc). Supportive Services are requested for client by employment advisor and approved by operations supervisor.

3907 WK ONE Other Direct Work One: Direct costs associated with training or services for a client provided by a contracted agency.Work One: Programs and services designed to assist employers in a variety of3908 WK ONE Employer Services Work One: Programs and services designed to assist employers in a variety of employment related areas (e.g., job postings, work keys, job fairs, etc).

3909 Wk One Books and Supplies Work One: Books and supplies for training services associated with clients and their ITA’s.

4000B Capital Expense Budget Pool Holds budget dollars for accounts 4001 through 4999.


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4001 CAP Instructional Publications Expenses for instructional books, publications, or sets of books which will be capitalized. Account creates tag in Fixed Assets.

4002 CAP AV SoftwareWill become inactive on 7/1/2011. Use 4008 going forward. Expenses for capitalized audio visual (AV) software costing $3,000 or more per item (used by Library only). Account creates tag in Fixed Assets. Expenses for instructional equipment which will be capitalized Account creates tag in

4003 CAP Instructional EquipmentExpenses for instructional equipment which will be capitalized. Account creates tag in Fixed Assets (e.g., walk in freezers, playground equipment, & vehicles). Does not include IT-related equipment/components.

4004 CAP Office Furniture and EquipmentExpenses for furniture and equipment used in administration which will be capitalized. Account creates tag in Fixed Assets. Does not include IT-related equipment/components.Expenses for artwork or collection items which will be capitalized that are not

4005 CAP ArtworkExpenses for artwork or collection items which will be capitalized that are not permanently attached to buildings and that can be moved from one area to another (e.g. paintings). Account creates tag in Fixed Assets.

4006 CAP Vehicles and Machinery Expenses for vehicles and machines used for college purposes which will be capitalized. Account creates tag in Fixed Assets.

4007 CAP Computers Expenses for computer systems (e.g., desktops, laptops, tablets, etc) which are $3000 or more per item) Acco nt creates tag in Fi ed Assetsp more per item). Account creates tag in Fixed Assets.

4008 CAP Software Expenses for capitalized software costing $3,000 or more per item. Account creates tag in Fixed Assets.

4009 CAP Instruc Publications on CDWill become inactive on 7/1/2011. Use 3411 going forward. Expenses for instructional publication on CD (e.g. books on CD) which will be capitalized (used by Library only). Account creates tag in Fixed Assets. No 08, 09, 10 activity.


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4010 CAP LandExpenditures for land purchase which is capitalized. The entire purchase price, which includes buildings not intended for use, is included in the value of the land. Account creates tag in Fixed Assets.

4011 CAP Library MaterialsExpenditures for books and publications for the library which will be capitalized. Initial purchases should be charged to 3411 and then moved to 4011 via JV periodically. Account creates tag in Fixed AssetsAccount creates tag in Fixed Assets.

4012 CAP Modular Units Expenditures for modular units which will be capitalized. Account creates tag in Fixed Assets.

4013 Acquired Expenditures for buildings purchased. Account creates tag in Fixed Assets.

4014 CAP Intangible Assets Expenditures for purchase and defense of intangible assets such as patents. Account creates tag in Fixed Assetscreates tag in Fixed Assets.

4015 CAP Network Equipment

Expenditures for Network Technology related equipment and/or peripherals not otherwise specified that meets the criteria for CAPITAL equipment (e.g., routers, switches, hubs, security devices/appliances and sniffers). Account creates tag in Fixed Assets.

4016 CAP Printers / Copiers ($3,000 or more)

Expenditures for printers/copiers that meet the criteria for CAPITAL equipment. Account creates tag in Fixed Assetsmore) Account creates tag in Fixed Assets.

4017 CAP Other IT Related ComponentsExpenditures for Information Technology related equipment and/or peripherals not otherwise specified that meets the criteria for CAPITAL equipment (e.g., hard drives, DVD burners, memory, etc). Account creates tag in Fixed Assets.


35




Account Description DefinitionPlant Expense R&Rp

5000B Plant Expense Budget Pool Holds budget dollars for accounts 5002 through 5198.

5002 RR Land Improvements Expenditures for improvements that ready land for its intended use and that deteriorate with use or the passage of time. Will be capitalized upon completion of project.

5003 RR Infrastructure ImprovementsExpenditures for improvements to streets, street lighting, roads, bridges, sidewalks, curbs, storm sewers, or utility distribution systems. Will be capitalized upon completion5003 RR Infrastructure Improvements curbs, storm sewers, or utility distribution systems. Will be capitalized upon completion of project.

5004 RR Buildings and ImprovementsExpenditures for structural alterations, repairs, or rehab to a College owned facility and costs are such that they must be capitalized. Will be capitalized upon completion of project.

5005 RR Leasehold Improvements Expenditures for structural alterations, repairs, or rehab to a leased facility and costs are such that they must be capitalized Will be capitalized upon completion of projectsuch that they must be capitalized. Will be capitalized upon completion of project.

5006 RR Maint Repair and Rehabilitation Will become inactive on 7/1/2011. Use an SE account going forward.

5007 RR General Construction Expenditures for construction projects not associated with new construction. Will be capitalized upon completion of project.

5008 RR Mechanical Expenditures for repair of mechanical systems. Will be capitalized upon completion of project.project.

5009 RR Electrical Expenditures for repair of electrical systems. Will be capitalized upon completion of project.

5010 RR Architectural and Engineering Expenditures for engineering and architectural services purchased from external entities. Will be capitalized upon completion of project.

5011 RR InsuranceExpenditures for insurance premiums (e.g. life insurance, fire insurance, health insurance hazard insurance liability insurance) Will be capitalized upon completion of


36

5011 RR Insurance insurance, hazard insurance, liability insurance). Will be capitalized upon completion of project.




Account Description DefinitionPlant Expense R&R (continued from previous page)p ( p p g )

5012 RR Project Contingency Used for budget dollars only.

5013 RR Other Construction Will become inactive on 7/1/2011. Use 5007 going forward.

5014 RR Legal Fees Expenditures for legal services for R&R projects. Will be capitalized upon completion of project.p j

5015 RR Interest Expense Expenditures for interest charges not otherwise classified. Will be capitalized upon completion of project.

5016 RR Project Planning Expenditures for conditional land use fees, planning (approval) fees, sign fees, and parking lot fees. Will be capitalized upon completion of project.

5090 RR Completed Project Office of the President-Finance use only. Credited (via JV) at completion of the project for total project cost and debited to appropriate CAP account code under 5093RR. p j pp p

5093 CAP RR Complete Land Improvements Office of the President-Finance use only. At completion of project this account is debited (via JV) for the project total to generate a fixed asset tag.

5094 CAP RR Complete Infrastructure Office of the President-Finance use only. At completion of project this account is debited (via JV) for the project total to generate a fixed asset tag.

5095 CAP RR Complete Build and Improvem Office of the President-Finance use only. At completion of project this account is debited (via JV) for the project total to generate a fixed asset tag.(via JV) for the project total to generate a fixed asset tag.

5096 CAP RR Complete Op LeaseholdImprovem

Office of the President-Finance use only. At completion of project this account is debited (via JV) for the project total to generate a fixed asset tag.

5097 CAP RR Complete Unit & Impr Office of the President-Finance use only. At completion of project this account is debited (via JV) for the project total to generate a fixed asset tag.

5098 CAP RR Complete Cap Leasehold Impr Office of the President-Finance use only. At completion of project this account is debited (via JV) for the project total to generate a fixed asset tag


37

(via JV) for the project total to generate a fixed asset tag.




Account Description DefinitionPlant Expense New Constructionp

5101 Improvements Expenditures during new construction projects that are necessary to bring the land up to recommended use. Will be capitalized upon completion of project.

5102 CIP General Construction Expenditures during new construction projects to account for all trades, excluding electrical and mechanical. Will be capitalized upon completion of project.

5103 CIP Mechanical Expenditures during new construction projects to account for mechanical expenditures. Will be capitalized upon completion of projectWill be capitalized upon completion of project.

5104 CIP Electrical Expenditures during new construction projects to account for electrical expenditures. Will be capitalized upon completion of project.

5105 CIP Fixed Equipment Expenditures during new construction projects to account for fixed equipment purchases. Will be capitalized upon completion of project.

5106 CIP Insurance Expenditures during new construction projects for related insurance requirements. Will be capitalized upon completion of projectbe capitalized upon completion of project.

5107 CIP Other Construction Will become inactive on 7/1/2011. Use 5102 going forward.

5108 CIP Project Contingency Used for budget dollars only.

5109 CIP Construction Escrow Expenditures during new construction projects for contractor escrow to a third party. Will be capitalized upon completion of project.be capitalized upon completion of project.

5110 CIP Architect and Engineering Expenditures during new construction projects for architectural and engineering (A&E) services. Will be capitalized upon completion of project.

5111 CIP Legal Fees Expenditures during new construction projects for legal expenses incurred. Will be capitalized upon completion of project.

5112 CIP Debt Service Fee Will become inactive on 7/1/2011.


38




Account Description DefinitionPlant Expense New Construction (continued from previous page)p ( p p g )

5113 CIP Moveable Equipment Will become inactive on 7/1/2011. Expenditures during new construction projects for movable equipment.

5114 CIP Minor Equipment Will become inactive on 7/1/2011. Expenditures during new construction projects for minor equipment.

5115 CIP Security Cost Expenditures during new construction projects for security related expenses. Will be capitalized upon completion of projectcapitalized upon completion of project.

5116 CIP InfrastructureExpenditures during new construction projects for streets, street lighting, roads, bridges, sidewalks, curbs, storm sewers, utility distribution systems, etc. Will be capitalized upon completion of project.

5117 CIP Landscaping Expenditures during new construction projects for landscaping expenses. Will be capitalized upon completion of project.Expenditures during new construction projects for moving expense related to moving5118 CIP Moving Expense Expenditures during new construction projects for moving expense related to moving free standing furniture and equipment. Will be capitalized upon completion of project.

5119 CIP Construction Management Fee Expenditures during construction project for construction management fee. Will be capitalized upon completion of project.

5190 CIP Completed Construction Office of the President-Finance use only. Credited (via JV) at completion of the project for total project cost and debited to appropriate CAP account code under 5193NC. Office of the President Finance se onl At completion of project this acco nt is debited5193 CAP CIP Complete Land Improvements Office of the President-Finance use only. At completion of project this account is debited (via JV) for the project total to generate a fixed asset tag.

5194 CAP CIP Complete Infrastructure Office of the President-Finance use only. At completion of project this account is debited (via JV) for the project total to generate a fixed asset tag.

5195 CAP CIP Complete Build and Improvem Office of the President-Finance use only. At completion of project this account is debited (via JV) for the project total to generate a fixed asset tag.


39




Account Description DefinitionPlant Expense New Construction (continued from previous page)p ( p p g )

5196 CAP CIP Complete Leasehold Improvem Office of the President-Finance use only. At completion of project this account is debited (via JV) for the project total to generate a fixed asset tag.

5197 CAP CIP Complete Unit & Impr Office of the President-Finance use only. At completion of project this account is debited (via JV) for the project total to generate a fixed asset tag.

5198 CAP CIP Construction Interest Office of the President-Finance use only. At completion of project this account is debited (via JV) for the project total to generate a fixed asset tag(via JV) for the project total to generate a fixed asset tag.


40




Account Description DefinitionOther Account Codes

6000B Grant Budget Close Out Adjustment Office of the President-Finance use only. Adjust budget to agree with final revenue/expenses at grant closeout to bring budget balance to zero.

6001 Indirect CostsOffice of President-Finance use only. Recognition of Facilities & Administrative (F&A) costs not readily assignable to a grant or contract. Rate, basis, and total allowable indirect costs defined in agreement.

7000B COGS B d t P l I ti7000B COGS Budget Pool Inactive.

7001 BKST Employee discount Inactive.

7002 BKST Freight Shipping UBIT Inactive.

7003 BKST Purchases UBIT Inactive.

7004 BKST Sales Shipping Costs Inactive.

7006 COGS Vendor Credit Memo Office of the President-Finance use only. (Ongoing reconciliation).

7007 COGS Bakery Inactive.

7008 COGS Beverage Inactive.

7009 COGS Books Office of the President-Finance use only. (Ongoing reconciliation).

7010 COGS Canned Goods Inactive.


41

7011 COGS Dairy Inactive.




Account Description DefinitionOther Account Codes (continued from previous page)( p p g )

7012 COGS Dry Goods Inactive.

7013 COGS Freight Shipping Office of the President-Finance use only. (Ongoing reconciliation).

7014 COGS Frozen Items Inactive.

7015 COGS Meat Seafood Poultry Inactive.

7016 COGS Other Inactive.

7017 COGS Paper Goods Inactive.

018 COGS7018 COGS Produce Inactive.

7019 COGS Royalties Inactive.

7020 COGS Snacks Inactive.

7021 COGS Spices Inactive.7021 COGS Spices Inactive.

7022 COGS Supplies Inactive.

7023 Damaged Goods Inactive.

7024 Shrinkage Inactive.


42





7025 SIS Book Institution Costs Inactive.

7026 Year End Inventory Adjustment Inactive.

7027 Scholarship Allowances Auxiliary Inactive.

7501 Depreciation Expense A reduction in the book value of capital assets as calculated annually by the system or through fixed asset adjustments.

7601 Amortization of Deferred Loss on RefundingOffice of the President-Finance use only. Amortization of bond issuance costs and deferred losses on bond issuance costs.

7602 Amortization of Intangible Assets Office of the President-Finance use only. Amortization of Intangible assets such as trademarks, copyrights, etc.

8700B Interest Expense Budget Pool Holds budget dollars for accounts 8701L & 8701S.

8701L Long Term Bond Interest Interest Expense on Long Term Debt.

8701S Short Term Note Interest Interest Expense on Short Term Notes.

Office of the President-Finance use only for financial statement preparation purposes8702 Student Government Support Office of the President-Finance use only for financial statement preparation purposes only.

8703 Principal Payments Notes Will become inactive on 7/1/2011.

8704 Principal Payments Bonds Will become inactive on 7/1/2011. Lafayette: for Tippecanoe County Library use 3601 going forward.


43





9991 Transfers Out Used to provide cash to another fund for activity not budgeted in the College’s original operating budget (e.g., R&R projects).

9992 Transfers Out Budgetary Used to provide cash to another fund for activity that was budgeted in the College’s original operating budget (e.g., debt service, student activity and parking lot transfers).

FADD Fund AdditionsOffice of the President-Finance use only. Used to record completion and capitalization of CWIP projects which were initially recorded in the Legacy system and completed in theFADD Fund Additions CWIP projects which were initially recorded in the Legacy system and completed in the new ERP system.

FDED Fund DeductionsOffice of the President-Finance use only. Used to record termination of CWIP projects which were initially recorded in the Legacy system and will not be completed and capitalized in the ERP system.


44


Section II: Chart of Accounts StructureActivity Codes

Activity Code Updates

Account Description DefinitionInformation Technology Services – new Activity Codes to be established during 4th quarter of FY 2011.gy y g q

TBD Lease – Computer Systems Leasing of computer systems regardless of cost.

TBD Lease – Internet Bandwidth/WAN Lease expenditures associated with usage of Internet Bandwidth. Excludes costs paid to IHETS.

TBD Lease – Network Equipment Leasing of Network Technology related equipment and/or peripherals regardless of cost.

TBD Lease – Software License Expenditures for the use of software obtained from a vendor through a rental or lease/license agreement. License can be term or perpetual.

TBD Lease – Printers and Copiers Leasing of Printers or Copies regardless of cost.


45

Section II: Chart of Accounts StructureOrganizational Codes

New Organizational Code HierarchyThe College’s standardized organizational (“org”) code hierarchy is included on the following pages. The org code descriptions have been standardized for each Region, not the organizational code numbers. Based on the discretion of the FOAP Committee and Central Office Finance, some Regions, or Central Office, may have additional codes added to the attached standard hierarchy based on special programs or accounting and reporting needs. See Section III, sub-part Governance, for more information on this topic.


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REPORT FGRORGH Ivy Tech Community College RUN DATE: 01/04/2010 CHART: C Organization Hierarchy Report TIME: 02:59 PM Final Draft PAGE: 1 DATA CNTL ********* DATES ********* ORGANIZATION DESCRIPTION ENTRY STATUS ORGN CMB EFF TERM NEXT CHANGE 110000 11 Region 1 N A 01-OCT-1988 31-DEC-2099 111000 111 Gary Site N A 01-OCT-1988 31-DEC-2099 111001 111 Chancellor N A 01-OCT-1988 31-DEC-2099 111002 111 Chancellor N A 01-OCT-1988 31-DEC-2099 111003 111 Chancellor N A 01-OCT-1988 31-DEC-2099 111004 111 Chancellor Office Y A 01-OCT-1988 31-DEC-2099 111005 111 Regional Trustees Office Y A 01-OCT-1988 31-DEC-2099 111413 111 Exec Director of Administration N A N 01-JUL-2010 31-DEC-2099 111006 111 Facilities N A 01-JUL-2010 31-DEC-2099 111007 111 Facilities Office Y A 01-OCT-1988 31-DEC-2099 111008 111 Facilities Security Y A 01-JUL-2010 31-DEC-2099 111445 111 Facilities Custodial Y A 01-JUL-2010 31-DEC-2099 111459 111 Facilities Maintenance Y A 01-JUL-2010 31-DEC-2099 111010 111 Finance N A 01-JUL-2010 31-DEC-2099 111012 111 Finance Office Y A 01-OCT-1988 31-DEC-2099 111013 111 General Revenue Y A 01-OCT-1988 31-DEC-2099 111014 111 Recurring Budget Reserve Y A 01-OCT-1988 31-DEC-2099 111015 111 Carry Forward Budget Reserve Y A 01-OCT-1988 31-DEC-2099 111025 111 Bookstore Operations Y A 01-JUL-2010 31-DEC-2099 111348 111 STU Cash Clearing Y A N 01-OCT-1988 31-DEC-2099 111453 111 Payroll Office Y A N 01-JUL-2010 31-DEC-2099 111019 111 Agency Fund Activities N A 01-JUL-2010 31-DEC-2099 111020 111 Student Government Y A 01-OCT-1988 31-DEC-2099 111xxx 111 Phi Theta Kappa Y A 01-OCT-1988 31-DEC-2099 111021 111 College Hosted Events Y A 01-OCT-1988 31-DEC-209 111023 111 Other Agency Organizations Y A 01-OCT-1988 31-DEC-2099 111024 111 Auxiliary Services N A 01-JUL-2010 31-DEC-2099 111373 111 Repave/Stripe East/West Drives Y A N 01-OCT-1988 31-DEC-2099 111374 111 New Gravel Lot (250 Spaces) Y A N 01-OCT-1988 31-DEC-2099 111026 111 Human Resources N A 01-JUL-2010 31-DEC-2099 111027 111 Human Resources Office Y A 01-OCT-1988 31-DEC-2099 111028 111 Marketing Communication N A 01-JUL-2010 31-DEC-2099 111029 111 Marketing Communication Office Y A 01-OCT-1988 31-DEC-2099 111031 111 College Development N A 01-JUL-2010 31-DEC-2099 111032 111 College Development Office Y A 01-OCT-1988 31-DEC-2099 111xxx 111 College Initiatives N A 01-OCT-1988 31-DEC-2099 111xxx 111 Gary’s college initiative #1 Y A 01-OCT-1988 31-DEC-2099 111045 111 Apprenticeship Training N A 01-JUL-2010 31-DEC-2099 111046 111 Apprenticeship Office Y A 01-OCT-1988 31-DEC-2099 111047 111 Electrician HAM Contract Y A 01-OCT-1988 31-DEC-2099 111048 111 Sheetmetal Contract Y A 01-OCT-1988 31-DEC-2099 111049 111 Ironworkers 395 Contract Y A 01-OCT-1988 31-DEC-2099 111050 111 Carpenter Contract Y A 01-OCT-1988 31-DEC-2099 111051 111 Plumber Pipefitter 210 Contract Y A 01-OCT-1988 31-DEC-2099 111370 111 Electrician JATC 531 Contract Y A N 01-OCT-1988 31-DEC-2099 111389 111 Bricklayers Contract Y A N 01-OCT-1988 31-DEC-2099 111064 111 Information Technology Services N A 01-JUL-2010 31-DEC-2099 111065 111 Information Technology Ser Off Y A 01-JUL-2010 31-DEC-2099 111444 111 Instructional Technol Ser Off Y A 01-JUL-2010 31-DEC-2099 111417 111 Exec Director of Admin Office N A N 01-JUL-2010 31-DEC-2099 111450 111 Exec Director of Admin Office Y A N 01-JUL-2010 31-DEC-2099 111446 111 Administrative Services N A N 01-JUL-2010 31-DEC-2099 111009 111 Administrative Services Office Y A 01-JUL-2010 31-DEC-2099 111030 111 Copy Center Y A 01-JUL-2010 31-DEC-2099

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111451 111 Mailroom N A N 01-JUL-2010 31-DEC-2099 111xxx 111 Institutional Research N A 01-JUL-2010 31-DEC-2099 111xxx 111 Institutional Research Office Y A 01-JUL-2010 31-DEC-2099 111xxx 111 Grants Administration N A 01-JUL-2010 31-DEC-2099 11xxx 111 Grants Administration Office Y A 01-JUL-2010 31-DEC-2099 111033 111 Workforce Economic Development N A 01-JUL-2010 31-DEC-2099 111xxx 111 Workforce Economic Development N A 01-JUL-2010 31-DEC-2099 111034 111 Workforce Economic Dev Office N A 01-JUL-2009 31-DEC-2099 111035 111 Workforce Certification N A 01-JUL-2009 31-DEC-2099 111036 111 Workforce Certification Center N A 01-JUL-2009 31-DEC-2099 111037 111 WED Credit Instruction N A 01-JUL-2009 31-DEC-2099 111038 111 WED Non Credit Instruction N A 01-JUL-2009 31-DEC-2099 111039 111 WED Cont Edu Noncredit Ins N A 01-JUL-2009 31-DEC-2099 111040 111 WED Cont Education Credit Ins N A 01-JUL-2009 31-DEC-2099 111041 111 WED Services N A 01-JUL-2009 31-DEC-2099 111042 111 WED Contract Credit N A 01-JUL-2009 31-DEC-2099 111390 111 WED Overhead Admin Y A N 01-OCT-1988 31-DEC-2099 111391 111 WED Overhead Indirect Y A N 01-OCT-1988 31-DEC-2099 111392 111 WED Workforce Certification Y A N 01-OCT-1988 31-DEC-2099 111393 111 WED Other Activity/Non Training Y A N 28-MAY-2009 31-DEC-2099 111394 111 WED Personal Enrichment Non Cr Y A N 28-MAY-2009 31-DEC-2099 111395 111 WED Quality Non Cr Y A N 01-OCT-1988 31-DEC-2099 111396 111 WED Safety Non Cr Y A N 01-OCT-1988 31-DEC-2099 111397 111 WED Healthcare Non Cr Y A N 01-OCT-1988 31-DEC-2099 111398 111 WED Manuf/Industr Tech Non Cr Y A N 01-OCT-1988 31-DEC-2099 111399 111 WED Computers/Infor Tech Non Cr Y A N 01-OCT-1988 31-DEC-2099 111400 111 WED Transp/Dist/Logistic Non Cr Y A N 01-OCT-1988 31-DEC-2099 111401 111 WED Wkplace Fundamentals Non Cr Y A N 01-OCT-1988 31-DEC-2099 111402 111 WED Sales/Business/Hosp Non Cr Y A N 01-OCT-1988 31-DEC-2099 111403 111 WED Superv/Leadership Non Cr Y A N 01-OCT-1988 31-DEC-2099 111404 111 WED Quality Cr Y A N 28-MAY-2009 31-DEC-2099 111405 111 WED Safety Cr Y A N 28-MAY-2009 31-DEC-2099 111406 111 WED Healthcare Cr Y A N 28-MAY-2009 31-DEC-2099 111407 111 WED Manuf/Industr Tech Cr Y A N 28-MAY-2009 31-DEC-2099 111408 111 WED Computers/Inform Tech Cr Y A N 28-MAY-2009 31-DEC-2099 111409 111 WED Transp/Dist/Logistic Cr Y A N 28-MAY-2009 31-DEC-2099 111410 111 WED Wkplace Fundamentals Cr Y A N 01-OCT-1988 31-DEC-2099 111411 111 WED Sales/Business/Hosp Cr Y A N 01-OCT-1988 31-DEC-2099 111412 111 WED Superv/Leadership Cr Y A N 01-OCT-1988 31-DEC-2099 111418 111 Vice Chanc for Student Affairs N A 01-JUL-2010 31-DEC-2099 111052 111 Vice Chanc for Student Affairs N A 01-JUL-2010 31-DEC-2099 111018 111 Commencement Y A 01-JUL-2010 31-DEC-2099 111053 111 Vice Chanc Student Affairs Off Y A 01-JUL-2010 31-DEC-2099 111431 111 Learning College Conference Y A N 01-JUL-2010 31-DEC-2099 111419 111 Admissions N A 01-JUL-2010 31-DEC-2099 111377 111 Admissions Office Y A N 01-JUL-2010 31-DEC-2099 111433 111 Student Recruitment Y A N 01-JUL-2010 31-DEC-2099 111434 111 Assessment Y A N 01-JUL-2010 31-DEC-2099 111435 111 New Student Orientation Y A N 01-JUL-2010 31-DEC-2099 111420 111 Financial Aid N A 01-JUL-2010 31-DEC-2099 111017 111 SEOG Match Y A 01-JUL-2010 31-DEC-2099 111056 111 Financial Aid Office Y A 01-JUL-2010 31-DEC-2099 111430 111 Veteran Affairs Y A N 01-JUL-2010 31-DEC-2099 111437 111 Statewide Financial Aid Y A N 01-JUL-2010 31-DEC-2099 111xxx 111 Regional Financial Aid Y A N 01-JUL-2010 31-DEC-2099 111421 111 Registrar/Academic Records N A 01-JUL-2010 31-DEC-2099 111055 111 Registrar Office Y A 01-JUL-2010 31-DEC-2099 111422 111 Career Services N A 01-JUL-2010 31-DEC-2099 111043 111 Career Services Office Y A 01-JUL-2010 31-DEC-2099

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111423 111 Academic Advising N A 01-JUL-2010 31-DEC-2099 111448 111 Academic Advising Office Y A N 01-JUL-2010 31-DEC-2099 111424 111 Student Life N A 01-JUL-2010 31-DEC-2099 111378 111 Student Life Office Y A N 01-JUL-2010 31-DEC-2099 111425 111 Retention N A 01-JUL-2010 31-DEC-2099 111449 111 Retention Office Y A N 01-JUL-2010 31-DEC-2099 111426 111 Disability Support Services N A 01-JUL-2010 31-DEC-2099 111441 111 Disability Support Svcs Office Y A N 01-JUL-2010 31-DEC-2099 111427 111 Counseling Services N A 01-JUL-2010 31-DEC-2099 111442 111 Counseling Services Office Y A N 01-JUL-2010 31-DEC-2099 111428 111 Judicial Affairs N A 01-JUL-2010 31-DEC-2099 111443 111 Judicial Affairs Office Y A N 01-JUL-2010 31-DEC-2099 111429 111 Multicultural Affairs N A 01-JUL-2010 31-DEC-2099 111379 111 Multicultural Affairs Office Y A N 01-JUL-2010 31-DEC-2099 111057 111 Academic Affairs N A 01-OCT-1988 31-DEC-2099 111058 111 Academic Affairs N A 01-OCT-1988 31-DEC-2099 111059 111 Academic Affairs N A 01-OCT-1988 31-DEC-2099 111060 111 Vice Chanc Academic Affairs Off Y A 01-OCT-1988 31-DEC-2099 111062 111 Library Y A 01-OCT-1988 31-DEC-2099 111066 111 Perkins Maintenance Y A 25-JUN-2007 31-DEC-2099 111xxx 111 Distance Ed Support Y A 01-OCT-1988 31-DEC-2099 111069 111 School Fine Arts and Design N A 26-FEB-2009 31-DEC-2099 111070 111 Program Interior Design N A 01-OCT-1988 31-DEC-2099 111071 111 Interior Design N A 01-OCT-1988 31-DEC-2099 111072 111 Decorative Arts and Design N A 01-OCT-1988 31-DEC-2099 111073 111 Program Fine Arts N A 23-FEB-2009 31-DEC-2099 111074 111 Fine Arts N A 01-OCT-1988 31-DEC-2099 111075 111 Program Visual Communications N A 01-OCT-1988 31-DEC-2099 111076 111 Visual Communication Conversion Y A 01-OCT-1988 31-DEC-2099 111077 111 Film and Video N A 01-OCT-1988 31-DEC-2099 111078 111 Graphic Design N A 01-OCT-1988 31-DEC-2099 111079 111 Multimedia Production N A 01-OCT-1988 31-DEC-2099 111080 111 Photography N A 01-OCT-1988 31-DEC-2099 111081 111 Web Design N A 01-OCT-1988 31-DEC-2099 111082 111 Web Development N A 01-OCT-1988 31-DEC-2099 111083 111 School Business N A 26-FEB-2009 31-DEC-2099 111084 111 School Business Offices N A 24-FEB-2009 31-DEC-2099 111085 111 Business School Office Y A 01-OCT-1988 31-DEC-2099 111086 111 Program Accounting N A 01-OCT-1988 31-DEC-2099 111087 111 Accounting Y A 01-OCT-1988 31-DEC-2099 111349 111 Fundamental Payroll Cert Y A 01-OCT-1988 31-DEC-2099 111369 111 Bookkeeper Cert Y A N 01-OCT-1988 31-DEC-2099 111088 111 Program Accounting Distance N A 01-OCT-1988 31-DEC-2099 111089 111 Accounting Distance Y A 01-OCT-1988 31-DEC-2099 111090 111 Program Business Administration N A 01-OCT-1988 31-DEC-2099 111091 111 Business Admin Conversion Y A 01-OCT-1988 31-DEC-2099 111092 111 Agri Business N A 01-OCT-1988 31-DEC-2099 111093 111 eBusiness Y A 01-OCT-1988 31-DEC-2099 111094 111 Financial Services N A 01-OCT-1988 31-DEC-2099 111095 111 Health Care Administration Y A 01-OCT-1988 31-DEC-2099 111096 111 Human Resources Y A 01-OCT-1988 31-DEC-2099 111097 111 International Business N A 01-OCT-1988 31-DEC-2099 111098 111 Logistics Y A 01-OCT-1988 31-DEC-2099 111099 111 Management Y A 01-OCT-1988 31-DEC-2099 111100 111 Marketing Y A 01-OCT-1988 31-DEC-2099 111101 111 Operations N A 01-OCT-1988 31-DEC-2099 111102 111 Quality Management N A 01-OCT-1988 31-DEC-2099 111103 111 Real Estate Y A 01-OCT-1988 31-DEC-2099 111104 111 Restaurant Management N A 01-OCT-1988 31-DEC-2099

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111105 111 Sports Management N A 01-OCT-1988 31-DEC-2099 111353 111 Human Resources Management Cert Y A 01-OCT-1988 31-DEC-2099 111106 111 Program Computer Inform System N A 01-OCT-1988 31-DEC-2099 111107 111 Computer Inform Sys Conversion Y A 01-OCT-1988 31-DEC-2099 111108 111 Database Management N A 01-OCT-1988 31-DEC-2099 111109 111 Programmer Analyst N A 01-OCT-1988 31-DEC-2099 111110 111 Student Directed Studies Y A 01-OCT-1988 31-DEC-2099 111111 111 Web Management N A 01-OCT-1988 31-DEC-2099 111354 111 Database Cert Y A 01-OCT-1988 31-DEC-2099 111355 111 Java Programming Cert Y A 01-OCT-1988 31-DEC-2099 111356 111 Visual Programming Cert Y A 01-OCT-1988 31-DEC-2099 111357 111 Web Management Cert Y A 01-OCT-1988 31-DEC-2099 111112 111 Program Computer Info Tech N A 01-OCT-1988 31-DEC-2099 111113 111 Computer Security N A 01-OCT-1988 31-DEC-2099 111114 111 Network N A 01-OCT-1988 31-DEC-2099 111115 111 PC Support and Administration Y A 01-OCT-1988 31-DEC-2099 111116 111 Student Directed Studies Y A 01-OCT-1988 31-DEC-2099 111358 111 Routing and Switching Cert Y A 01-OCT-1988 31-DEC-2099 111359 111 Network Administration Cert Y A 01-OCT-1988 31-DEC-2099 111360 111 PC Support and Admin Cert Y A 01-OCT-1988 31-DEC-2099 111361 111 Systems Security Cert Y A 01-OCT-1988 31-DEC-2099 111117 111 Program Office Administration N A 01-OCT-1988 31-DEC-2099 111118 111 Administrative Off Conversion Y A 01-OCT-1988 31-DEC-2099 111119 111 Administrative Y A 01-OCT-1988 31-DEC-2099 111120 111 Legal N A 01-OCT-1988 31-DEC-2099 111121 111 Medical Y A 01-OCT-1988 31-DEC-2099 111122 111 Software Applications Y A 01-OCT-1988 31-DEC-2099 111368 111 Microsoft Office Special Cert Y A 01-OCT-1988 31-DEC-2099 111123 111 Program Office Admin Distance N A 01-OCT-1988 31-DEC-2099 111124 111 Office Administration Distance Y A 01-OCT-1988 31-DEC-2099 111125 111 Program Transport Distrib Log N A 01-OCT-1988 31-DEC-2099 111126 111 Transportation Dist Logistics N A 01-OCT-1988 31-DEC-2099 111127 111 School Liberal Arts and Science N A 01-OCT-1988 31-DEC-2099 111128 111 Program General Studies N A 19-FEB-2009 31-DEC-2099 111129 111 General Studies Y A 01-OCT-1988 31-DEC-2099 111130 111 Program General Studies Dist N A 01-OCT-1988 31-DEC-2099 111131 111 General Studies Distance Y A 01-OCT-1988 31-DEC-2099 111132 111 Program Liberal Arts N A 23-FEB-2009 31-DEC-2099 111133 111 English and Communication Y A 01-OCT-1988 31-DEC-2099 111134 111 History N A 01-OCT-1988 31-DEC-2099 111135 111 Liberal Arts N A 01-OCT-1988 31-DEC-2099 111136 111 Liberal Studies N A 01-OCT-1988 31-DEC-2099 111137 111 Philosophy N A 01-OCT-1988 31-DEC-2099 111138 111 Political Science N A 01-OCT-1988 31-DEC-2099 111139 111 Pre Law N A 01-OCT-1988 31-DEC-2099 111140 111 Psychology N A 01-OCT-1988 31-DEC-2099 111141 111 Sociology N A 01-OCT-1988 31-DEC-2099 111142 111 Foreign Language Y A 01-OCT-1988 31-DEC-2099 111143 111 Life and Physical Science Y A 01-OCT-1988 31-DEC-2099 111144 111 Humanities Y A 01-OCT-1988 31-DEC-2099 111145 111 Mathematics Y A 01-OCT-1988 31-DEC-2099 111146 111 Social and Behavioral Science Y A 01-OCT-1988 31-DEC-2099 111147 111 Program Communication N A 23-FEB-2009 31-DEC-2099 111148 111 Professional Communication N A 01-OCT-1988 31-DEC-2099 111149 111 School Health Sciences N A 26-FEB-2009 31-DEC-2099 111150 111 School Health Sciences Offices N A 23-FEB-2009 31-DEC-2099 111151 111 Health Sciences School Office Y A 01-OCT-1988 31-DEC-2099 111152 111 Program Central Service Technic N A 01-OCT-1988 31-DEC-2099 111153 111 Central Service Technician N A 01-OCT-1988 31-DEC-2099

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111154 111 Program Dental Assisting N A 23-FEB-2009 31-DEC-2099 111155 111 Dental Assisting N A 01-OCT-1988 31-DEC-2099 111156 111 Program Health Information Tech N A 01-OCT-1988 31-DEC-2099 111157 111 Health Information Technology N A 01-OCT-1988 31-DEC-2099 111158 111 Program Medical Assisting N A 01-OCT-1988 31-DEC-2099 111159 111 Administrative N A 01-OCT-1988 31-DEC-2099 111160 111 Clinical N A 01-OCT-1988 31-DEC-2099 111161 111 EKG N A 01-OCT-1988 31-DEC-2099 111162 111 Generalist N A 01-OCT-1988 31-DEC-2099 111163 111 Insurance N A 01-OCT-1988 31-DEC-2099 111164 111 Medical Assistant N A 01-OCT-1988 31-DEC-2099 111165 111 Pharmacy Technician N A 01-OCT-1988 31-DEC-2099 111166 111 Phlebotomy N A 01-OCT-1988 31-DEC-2099 111167 111 Transcription N A 01-OCT-1988 31-DEC-2099 111168 111 Program Medical Laboratory Tech N A 01-OCT-1988 31-DEC-2099 111169 111 Medical Laboratory Technology N A 01-OCT-1988 31-DEC-2099 111170 111 Program Nursing N A 19-FEB-2009 31-DEC-2099 111171 111 Nursing Y A 01-OCT-1988 31-DEC-2099 111172 111 Program Ophthalmic Technology N A 01-OCT-1988 31-DEC-2099 111173 111 Ophthalmic Technology N A 01-OCT-1988 31-DEC-2099 111174 111 Program Paramedic Science N A 01-OCT-1988 31-DEC-2099 111175 111 Paramedic Science Y A 01-OCT-1988 31-DEC-2099 111176 111 Program Physical Therapy Assist N A 01-OCT-1988 31-DEC-2099 111177 111 Physical Therapy Assisting Y A 01-OCT-1988 31-DEC-2099 111178 111 Program Practical Nursing N A 19-FEB-2009 31-DEC-2099 111179 111 Practical Nursing Y A 01-OCT-1988 31-DEC-2099 111180 111 Program Radiation Therapy N A 23-FEB-2009 31-DEC-2099 111181 111 Radiation Therapy N A 01-OCT-1988 31-DEC-2099 111182 111 Program Radiologic Tech N A 25-FEB-2009 31-DEC-2099 111183 111 Radiologic Technology N A 01-OCT-1988 31-DEC-2099 111184 111 Program Respiratory Care N A 23-FEB-2009 31-DEC-2099 111185 111 Respiratory Care Y A 01-OCT-1988 31-DEC-2099 111186 111 Program Surgical Technology N A 25-FEB-2009 31-DEC-2099 111187 111 Surgical Technology N A 01-OCT-1988 31-DEC-2099 111188 111 Program Therapeutic Massage N A 25-FEB-2009 31-DEC-2099 111189 111 Therapeutic Massage N A 01-OCT-1988 31-DEC-2099 111375 111 Program Dental Hygiene N A N 25-FEB-2009 31-DEC-2099 111376 111 Dental Hygiene Y A N 01-OCT-1988 31-DEC-2099 111190 111 School Public and Social Ser N A 26-FEB-2009 31-DEC-2099 111191 111 Program Community Emer Prep Man N A 01-OCT-1988 31-DEC-2099 111192 111 Community Emergency Prep Man N A 01-OCT-1988 31-DEC-2099 111193 111 Program Criminal Justice N A 24-FEB-2009 31-DEC-2099 111194 111 Corrections N A 01-OCT-1988 31-DEC-2099 111195 111 Law Enforcement N A 01-OCT-1988 31-DEC-2099 111196 111 Youth Services N A 01-OCT-1988 31-DEC-2099 111197 111 Program Hospitality Admin N A 23-FEB-2009 31-DEC-2099 111198 111 Hospitality Admin Conversion Y A 01-OCT-1988 31-DEC-2099 111199 111 Baking and Pastry Arts Y A 01-OCT-1988 31-DEC-2099 111200 111 Culinary Arts Y A 01-OCT-1988 31-DEC-2099 111201 111 Event Management N A 01-OCT-1988 31-DEC-2099 111202 111 Hotel Management Y A 01-OCT-1988 31-DEC-2099 111203 111 Restaurant Management Y A 01-OCT-1988 31-DEC-2099 111204 111 Program Human Services N A 24-FEB-2009 31-DEC-2099 111205 111 Correctional Rehabilitation Ser N A 01-OCT-1988 31-DEC-2099 111206 111 Generalist N A 01-OCT-1988 31-DEC-2099 111207 111 Gerontology N A 01-OCT-1988 31-DEC-2099 111208 111 Mental Health N A 01-OCT-1988 31-DEC-2099 111209 111 Substance Abuse N A 01-OCT-1988 31-DEC-2099 111210 111 Program Human Services Distance N A 01-OCT-1988 31-DEC-2099

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111211 111 Human Services Distance Y A 01-OCT-1988 31-DEC-2099 111212 111 Program Library Tech Assist Dis N A 01-OCT-1988 31-DEC-2099 111213 111 Children Services Y A 01-OCT-1988 31-DEC-2099 111214 111 Library Technology Y A 01-OCT-1988 31-DEC-2099 111215 111 Program Mortuary Science N A 24-FEB-2009 31-DEC-2099 111216 111 Mortuary Science N A 01-OCT-1988 31-DEC-2099 111217 111 Program Paralegal Studies N A 24-FEB-2009 31-DEC-2099 111218 111 Paralegal Studies N A 01-OCT-1988 31-DEC-2099 111219 111 Program Paralegal Studies Dist N A 01-OCT-1988 31-DEC-2099 111220 111 Paralegal Studies Distance Y A 01-OCT-1988 31-DEC-2099 111221 111 Program Public Safety N A 23-FEB-2009 31-DEC-2099 111222 111 Public Safety Conversion Y A 01-OCT-1988 31-DEC-2099 111223 111 Environmental Health and Safety Y A 01-OCT-1988 31-DEC-2099 111224 111 Fire Science Y A 01-OCT-1988 31-DEC-2099 111225 111 Hazardous Materials Y A 01-OCT-1988 31-DEC-2099 111226 111 Public Administration Y A 01-OCT-1988 31-DEC-2099 111227 111 School Technology N A 26-FEB-2009 31-DEC-2099 111228 111 Program Automotive Tech N A 24-FEB-2009 31-DEC-2099 111229 111 Auto Body Repair N A 01-OCT-1988 31-DEC-2099 111230 111 Auto Service N A 01-OCT-1988 31-DEC-2099 111231 111 Automotive Service Management N A 01-OCT-1988 31-DEC-2099 111232 111 Dealer Co Op N A 01-OCT-1988 31-DEC-2099 111233 111 High Performance N A 01-OCT-1988 31-DEC-2099 111234 111 Motor Sports N A 01-OCT-1988 31-DEC-2099 111235 111 Motor Sports Fabrication N A 01-OCT-1988 31-DEC-2099 111236 111 Alternative Fuel Technician N A 01-OCT-1988 31-DEC-2099 111350 111 Auto Electrical Electron Cert Y A 01-OCT-1988 31-DEC-2099 111351 111 Brakes and Suspension Cert Y A 01-OCT-1988 31-DEC-2099 111352 111 Power Train Cert Y A 01-OCT-1988 31-DEC-2099 111237 111 Program Aviation Technology N A 24-FEB-2009 31-DEC-2099 111238 111 Aircraft Maintenance Technician N A 01-OCT-1988 31-DEC-2099 111239 111 Program Building Constr Manage N A 01-OCT-1988 31-DEC-2099 111240 111 Building Construction Manage N A 01-OCT-1988 31-DEC-2099 111241 111 Program Building Trades Apprent N A 01-OCT-1988 31-DEC-2099 111242 111 Building Trades Apprenticeship N A 01-OCT-1988 31-DEC-2099 111243 111 Boilermaker Y A 01-OCT-1988 31-DEC-2099 111244 111 Bricklayer Y A 01-OCT-1988 31-DEC-2099 111245 111 Carpenter Y A 01-OCT-1988 31-DEC-2099 111246 111 Cement Mason Y A 01-OCT-1988 31-DEC-2099 111247 111 Electrical Lineman Y A 01-OCT-1988 31-DEC-2099 111248 111 Electrician Y A 01-OCT-1988 31-DEC-2099 111249 111 Elevator Constructor Y A 01-OCT-1988 31-DEC-2099 111250 111 Heat Frost Insulator Asbest Wkr Y A 01-OCT-1988 31-DEC-2099 111251 111 Ironworker Y A 01-OCT-1988 31-DEC-2099 111252 111 Millwright Y A 01-OCT-1988 31-DEC-2099 111253 111 Operating Engineer Y A 01-OCT-1988 31-DEC-2099 111254 111 Painter Y A 01-OCT-1988 31-DEC-2099 111255 111 Plasterer Y A 01-OCT-1988 31-DEC-2099 111256 111 Plumber Pipefitter Y A 01-OCT-1988 31-DEC-2099 111257 111 Roofer Y A 01-OCT-1988 31-DEC-2099 111258 111 Sheet Metal Worker Y A 01-OCT-1988 31-DEC-2099 111259 111 Sprinkler Fitter Y A 01-OCT-1988 31-DEC-2099 111260 111 Substation Mechanic Y A 01-OCT-1988 31-DEC-2099 111261 111 Telecommunications Technician Y A 01-OCT-1988 31-DEC-2099 111262 111 Program Construction Technology N A 01-OCT-1988 31-DEC-2099 111263 111 Construction Tech Conversion Y A 01-OCT-1988 31-DEC-2099 111264 111 Architectural N A 01-OCT-1988 31-DEC-2099 111265 111 Cabinetry N A 01-OCT-1988 31-DEC-2099 111266 111 Electrical N A 01-OCT-1988 31-DEC-2099

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111267 111 HVAC N A 01-OCT-1988 31-DEC-2099 111268 111 Interior Planning and Design N A 01-OCT-1988 31-DEC-2099 111269 111 Landscape Technology N A 01-OCT-1988 31-DEC-2099 111270 111 Residential and Light Carpentry N A 01-OCT-1988 31-DEC-2099 111362 111 Construction Technician Cert Y A 01-OCT-1988 31-DEC-2099 111271 111 Program Design Technology N A 24-FEB-2009 31-DEC-2099 111272 111 Architecture N A 01-OCT-1988 31-DEC-2099 111273 111 CAD CAM N A 01-OCT-1988 31-DEC-2099 111274 111 Civil N A 01-OCT-1988 31-DEC-2099 111275 111 Computer Graphics N A 01-OCT-1988 31-DEC-2099 111276 111 Mechanical N A 01-OCT-1988 31-DEC-2099 111277 111 Program Electron Computer Tech N A 01-OCT-1988 31-DEC-2099 111278 111 Electronics and Computer Tech Y A 01-OCT-1988 31-DEC-2099 111279 111 Program Industrial Apprentice N A 01-OCT-1988 31-DEC-2099 111280 111 Electrician Y A 01-OCT-1988 31-DEC-2099 111281 111 Facilities Maintenance Y A 01-OCT-1988 31-DEC-2099 111282 111 Heating Ventilating Air Cond Y A 01-OCT-1988 31-DEC-2099 111283 111 Industrial Mechanic Y A 01-OCT-1988 31-DEC-2099 111284 111 Machine Repair Y A 01-OCT-1988 31-DEC-2099 111285 111 Mechanic Gas Electric Vehicles Y A 01-OCT-1988 31-DEC-2099 111286 111 Millwright Y A 01-OCT-1988 31-DEC-2099 111287 111 Mold Die Maker Y A 01-OCT-1988 31-DEC-2099 111288 111 Pattern Repairer Y A 01-OCT-1988 31-DEC-2099 111289 111 Plumber Pipefitter Y A 01-OCT-1988 31-DEC-2099 111290 111 Sheet Metal Y A 01-OCT-1988 31-DEC-2099 111291 111 Stationary Power Plant Y A 01-OCT-1988 31-DEC-2099 111292 111 Toolmaker Y A 01-OCT-1988 31-DEC-2099 111293 111 Program Machine Tool Technology N A 01-OCT-1988 31-DEC-2099 111294 111 Machine Tool Technology N A 01-OCT-1988 31-DEC-2099 111295 111 Program Industrial Technology N A 22-JUL-2008 31-DEC-2099 111296 111 Industrial Tech Conversion Y A 01-OCT-1988 31-DEC-2099 111297 111 CAD CAM N A 01-OCT-1988 31-DEC-2099 111298 111 CIM Y A 01-OCT-1988 31-DEC-2099 111299 111 CNC Y A 01-OCT-1988 31-DEC-2099 111300 111 Facilities Maintenance N A 01-OCT-1988 31-DEC-2099 111301 111 HVAC Y A 01-OCT-1988 31-DEC-2099 111302 111 Industrial Electrician Y A 01-OCT-1988 31-DEC-2099 111303 111 Industrial Maintenance Y A 01-OCT-1988 31-DEC-2099 111304 111 Machine Tool N A 01-OCT-1988 31-DEC-2099 111305 111 Maintenance Technician Mechanic Y A 01-OCT-1988 31-DEC-2099 111306 111 Mechanical Maintenance N A 01-OCT-1988 31-DEC-2099 111307 111 Operations Y A 01-OCT-1988 31-DEC-2099 111308 111 Plastics N A 01-OCT-1988 31-DEC-2099 111309 111 Process Control and Automation Y A 01-OCT-1988 31-DEC-2099 111310 111 Quality Assurance N A 01-OCT-1988 31-DEC-2099 111311 111 Tool and Die N A 01-OCT-1988 31-DEC-2099 111312 111 Welding Y A 01-OCT-1988 31-DEC-2099 111363 111 Heating/Air Conditioning Cert Y A 01-OCT-1988 31-DEC-2099 111364 111 Machine Tool Cert Y A 01-OCT-1988 31-DEC-2099 111365 111 Fluid Power Cert Y A 01-OCT-1988 31-DEC-2099 111366 111 Structural Welding Cert Y A 01-OCT-1988 31-DEC-2099 111367 111 Industrial Electrician Cert Y A 01-OCT-1988 31-DEC-2099 111313 111 Program Recreation Vehi Rep Tec N A 01-OCT-1988 31-DEC-2099 111314 111 Recreational Vehicle Repair Tec N A 01-OCT-1988 31-DEC-2099 111315 111 School Education N A 26-FEB-2009 31-DEC-2099 111316 111 Program Early Childhood Edu N A 01-OCT-1988 31-DEC-2099 111317 111 Early Childhood Education Y A 01-OCT-1988 31-DEC-2099 111318 111 Administration N A 01-OCT-1988 31-DEC-2099 111319 111 Curriculum N A 01-OCT-1988 31-DEC-2099

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111320 111 Generalist N A 01-OCT-1988 31-DEC-2099 111321 111 Infant Toddler N A 01-OCT-1988 31-DEC-2099 111322 111 Program Early Childhood Edu Dis N A 01-OCT-1988 31-DEC-2099 111323 111 Early Childhood Education Dist N A 01-OCT-1988 31-DEC-2099 111324 111 Program Education N A 25-FEB-2009 31-DEC-2099 111325 111 Elementary Education N A 01-OCT-1988 31-DEC-2099 111326 111 Secondary Ed Foreign Language N A 01-OCT-1988 31-DEC-2099 111327 111 Secondary Ed Social Science N A 01-OCT-1988 31-DEC-2099 111328 111 School Applied Sci Engineer Tec N A 01-OCT-1988 31-DEC-2099 111329 111 Program Biotechnology N A 25-FEB-2009 31-DEC-2099 111330 111 Biotechnology N A 01-OCT-1988 31-DEC-2099 111331 111 Program Chemical Technology N A 25-FEB-2009 31-DEC-2099 111332 111 Chemical Lab Tech N A 01-OCT-1988 31-DEC-2099 111333 111 Forensics Lab Tech N A 01-OCT-1988 31-DEC-2099 111334 111 Program Kinesiology N A 25-FEB-2009 31-DEC-2099 111335 111 Kinesiology N A 01-OCT-1988 31-DEC-2099 111336 111 Program Pre Engineering N A 25-FEB-2009 31-DEC-2099 111337 111 Pre Engineering N A 01-OCT-1988 31-DEC-2099 111338 111 Program Agriculture N A 25-FEB-2009 31-DEC-2099 111339 111 Swine Production N A 01-OCT-1988 31-DEC-2099 111340 111 Crop Production N A 01-OCT-1988 31-DEC-2099 111371 111 Program Electrical Engineer Tec N A N 01-OCT-1988 31-DEC-2099 111372 111 Electrical Engineering Tech N A N 01-OCT-1988 31-DEC-2099 111380 111 Program Advanced Manufacturing N A N 17-FEB-2009 31-DEC-2099 111341 111 Department of Academic Skills N A 01-OCT-1988 31-DEC-2099 111342 111 Program Academic Skills N A 25-FEB-2009 31-DEC-2099 111343 111 Academic Skills Advancement Y A 01-OCT-1988 31-DEC-2099 111xxx 111 Academic Skills Advancement Off Y A 01-OCT-1988 31-DEC-2099 111344 111 Special Needs Services N A 01-OCT-1988 31-DEC-2099 111345 111 Department Secondary Initiative N A 01-OCT-1988 31-DEC-2099 111346 111 Program Secondary Initiative N A 01-OCT-1988 31-DEC-2099 111347 111 IvyHigh Y A 01-OCT-1988 31-DEC-2099 111999 111 HR System Use Only N A 01-OCT-1988 31-DEC-2099 112000 112 Valparaiso Site N A 01-OCT-1988 31-DEC-2099 112001 112 Vice Chancellor/Dean N A 01-JUL-2010 31-DEC-2099 112002 112 Vice Chancellor/Dean N A 01-JUL-2010 31-DEC-2099 112003 112 Vice Chancellor/Dean N A 01-JUL-2010 31-DEC-2099 112004 112 Vice Chancellor/Dean Off Y A 01-JUL-2010 31-DEC-2099 112005 112 Facilities N A 01-OCT-1988 31-DEC-2099 112006 112 Facilities Office Y A 01-OCT-1988 31-DEC-2099 112345 112 Facilities Security Y A N 01-JUL-2010 31-DEC-2099 112346 112 Facilities Custodial Y A N 01-JUL-2010 31-DEC-2099 112379 112 Facilities Maintenance Y A 01-JUL-2010 31-DEC-2099 112008 112 Finance N A 01-OCT-1988 31-DEC-2099 112009 112 Finance Office Y A 01-OCT-1988 31-DEC-2099 112010 112 General Revenue Y A 01-OCT-1988 31-DEC-2099 112011 112 Recurring Budget Reserve Y A 01-OCT-1988 31-DEC-2099 112012 112 Carry Forward Budget Reserve Y A 01-OCT-1988 31-DEC-2099 112020 112 Bookstore Operations Y A 01-JUL-2010 31-DEC-2099 112317 112 SIS Cash Clearing Y A N 01-OCT-1988 31-DEC-2099 112014 112 Agency Fund Activities N A 01-OCT-1988 31-DEC-2099 112015 112 Student Club Y A 01-OCT-1988 31-DEC-2099 112016 112 College Hosted Events Y A 01-OCT-1988 31-DEC-2099 112017 112 College Workstudy 25 percent Y A 01-OCT-1988 31-DEC-2099 112018 112 Other Agency Organizations Y A 01-OCT-1988 31-DEC-2099 112019 112 Auxiliary Services N A 01-OCT-1988 31-DEC-2099 112372 112 Parking Lot Project 1 Y A N 01-JUL-2010 31-DEC-2099 112347 112 Administrative Services N A N 01-JUL-2010 31-DEC-2099 112007 112 Administrative Services Office Y A 01-JUL-2010 31-DEC-2099

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112373 112 Copy Center Y A 01-JUL-2010 31-DEC-2099 112375 112 Mailroom Y A 01-JUL-2010 31-DEC-2099 112025 112 Vice Chanc of Student Affairs N A 01-JUL-2010 31-DEC-2099 112360 112 Vice Chanc of Student Affairs N A 01-JUL-2010 31-DEC-2099 112026 112 Vice Chanc Student Affairs Off Y A 01-JUL-2010 31-DEC-2099 112028 112 Academic Affairs N A 01-OCT-1988 31-DEC-2099 112029 112 Academic Affairs N A 01-OCT-1988 31-DEC-2099 112030 112 Academic Affairs N A 01-OCT-1988 31-DEC-2099 112031 112 Asst Vice Chanc Aca Affairs Off Y A 01-OCT-1988 31-DEC-2099 112032 112 Library Y A 01-OCT-1988 31-DEC-2099 112033 112 Perkins Maintenance Y A 01-OCT-1988 31-DEC-2099 112034 112 School Fine Arts and Design N A 26-FEB-2009 31-DEC-2099 112035 112 Program Interior Design N A 01-OCT-1988 31-DEC-2099 112036 112 Interior Design N A 01-OCT-1988 31-DEC-2099 112037 112 Decorative Arts and Design N A 01-OCT-1988 31-DEC-2099 112038 112 Program Fine Arts N A 23-FEB-2009 31-DEC-2099 112039 112 Fine Arts N A 01-OCT-1988 31-DEC-2099 112040 112 Program Visual Communications N A 01-OCT-1988 31-DEC-2099 112041 112 Film and Video N A 01-OCT-1988 31-DEC-2099 112042 112 Graphic Design N A 01-OCT-1988 31-DEC-2099 112043 112 Multimedia Production N A 01-OCT-1988 31-DEC-2099 112044 112 Photography N A 01-OCT-1988 31-DEC-2099 112045 112 Web Design N A 01-OCT-1988 31-DEC-2099 112046 112 Web Development N A 01-OCT-1988 31-DEC-2099 112047 112 School Business N A 26-FEB-2009 31-DEC-2099 112048 112 School Business Offices N A 23-FEB-2009 31-DEC-2099 112049 112 Business School Office Y A 01-OCT-1988 31-DEC-2099 112050 112 Program Accounting N A 01-OCT-1988 31-DEC-2099 112051 112 Accounting Y A 01-OCT-1988 31-DEC-2099 112318 112 Fundamental Payroll Cert Y A N 01-OCT-1988 31-DEC-2099 112052 112 Program Accounting Distance N A 01-OCT-1988 31-DEC-2099 112053 112 Accounting Distance Y A 01-OCT-1988 31-DEC-2099 112054 112 Program Business Administration N A 01-OCT-1988 31-DEC-2099 112055 112 Business Admin Conversion Y A 01-OCT-1988 31-DEC-2099 112056 112 Agri Business N A 01-OCT-1988 31-DEC-2099 112057 112 eBusiness Y A 01-OCT-1988 31-DEC-2099 112058 112 Financial Services N A 01-OCT-1988 31-DEC-2099 112306 112 Department of Academic Skills N A 01-OCT-1988 31-DEC-2099 112307 112 Program Academic Skills N A 26-FEB-2009 31-DEC-2099 112308 112 Academic Skills Advancement Y A 01-OCT-1988 31-DEC-2099 112xxx 112 Academic Skills Advancement Off Y A 01-OCT-1988 31-DEC-2099 112309 112 Special Needs Services N A 01-OCT-1988 31-DEC-2099 112310 112 Department Secondary Initiative N A 01-OCT-1988 31-DEC-2099 112311 112 Program Secondary Initiative N A 01-OCT-1988 31-DEC-2099 112312 112 IvyHigh Y A 01-OCT-1988 31-DEC-2099 112999 112 HR System Use Only N A 01-OCT-1988 31-DEC-2099 FOAP Committee Comments: “Facilities Utilities” eliminated. Institutional Research added. Grants Administration added. WED hierarchy placed on same level as Exec Dir Admin so WED may be reported separately and not included in EDA. DE at school and/or program level not segregated per Mary Ostrye.


Organizational Code DefinitionsThe table below provides definitions for each organizational code in the College-wide standardized chart of accounts. The definitions below and on the following pages should be referenced by Business Office personnel when recording financial transactions to help ensure revenues and expenses are accounted for consistently. The org code descriptions in italics are highlighted to draw attention to those codes that may be unique for each Region based on individual programming; for these codes, individual definitions have not been provided.

The org code definitions in this section are current as of December 30, 2010. Please refer to the Training Portal on Campus Connect (finance discipline) for the most up-to-date version of the Ivy Tech Organizational Code Definition List as these codes are updated as needed.

Org Code Description Definition

Academic Advising OfficePayroll costs and other costs incurred by staff in execution of the functions of the Academic Advising office. Includes equipment, food and beverages, software, contracted services, travel, and professional development and training.

Administrative Services Office Bad debt write offs, employee fee remissions, and copier leases may be expensed here upon payment of invoice; however, those costs then need to be allocated back via JV to the appropriate departments.

Admissions Office

Payroll dollars and other costs incurred by staff in execution of the functions of Admissions. Includes consultant services, promotion (internal to the College and with external vendors), software contracts and services, equipment, publications, travel (instate and out-of-state), professional memberships, registration expenses for q p , p , ( ), p p , g pfairs, and outreach events.

Apprenticeship Contracts Contract expenditures for identified apprenticeship agreements. Contracts will be unique to each region, so they are not all listed here.

Apprenticeship Office Payroll costs and other costs incurred by staff in execution of the functions of the Apprenticeship office. Costs relevant to supporting the apprentice programs.


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Organizational Code Definitions (continued from previous page)

Org Code Description DefinitionPayroll dollars and other costs incurred by staff in execution of the functions of assessment and testing

Assessment

Payroll dollars and other costs incurred by staff in execution of the functions of assessment and testing. Includes costs of testing materials except WED certifications and tests which are directly attributable to a scholastic program (i.e. Nursing tests). Normal range of expenses include testing materials (i.e., Distance Ed proctoring), facility rentals, printing, and equipment.

Bookstore Operations Bookstore commission from Follett.

Pa roll costs and other costs inc rred b staff in e ec tion of the f nctions of the Career Ser ices officeCareer Services Office

Payroll costs and other costs incurred by staff in execution of the functions of the Career Services office. Includes printing and educational supplies, software contracts and services, travel (instate and out-of-state), facility rentals, and general S&E.

Carry Forward Budget Reserve Used for budget reserve only. No revenue or expense transactions should be processed using this organization code. It is used to retain one-time budget monies each fiscal year.

Chancellor Payroll dollars and other costs incurred by staff in execution of the functions of the Chancellor’s officeChancellor Payroll dollars and other costs incurred by staff in execution of the functions of the Chancellor s office.

College Development Office Payroll costs and other costs incurred by staff in execution of the functions of the Development office and Alumni Affairs office. Costs relevant to donor relations.

College Hosted Events Used only with Agency funds. Dollars held by the College (i.e. registration fees) which will be remitted to an outside party for events hosted by/at the College.

College Initiative Orgs Used to track strategic plan initiatives. Payroll should be charged back to the employee’s home department. S&E should be charged here. Initiatives may be unique to each region, so they are not all listed here.

Commencement Expenses relevant to the annual graduation commencement (i.e., caps/gowns, facility rentals, food & beverage for receptions/dinners, tassels, diploma covers, artifacts to present speakers, etc.).

Copy Center Payroll costs and other costs incurred by staff in execution of the functions of the Copy Center.


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Counseling Services Office Payroll costs and other costs incurred by staff in execution of the functions of the Counseling Services Office. Includes software and professional development including professional memberships.

Disability Support Services Office

Payroll costs and other costs incurred by staff in execution of the functions of the Disability Support Services Office. Includes services for service providers (i.e. tutors, interpreters, etc), facility rentals, professional development and on-going training for staff, food and beverages, equipment, software, and printing.

Distance Ed Support Payroll costs and other costs incurred by staff in execution of the functions of Distance Ed support. Costs Distance Ed Support y y ppinclude Dist Ed advising, Dist Ed help desk, and Dist Ed strategic planning.

Exec Director of Admin Office Payroll costs and other costs incurred by staff in execution of the functions of the Executive Director of Administrative office.

Facilities Custodial Payroll costs for College employees who provide custodial services or costs paid to external vendors for custodial services or supplies.P ll t f C ll l h id i t i f b ildi d t id tFacilities Maintenance Payroll costs for College employees who provide maintenance services of building or grounds or costs paid to external vendors for maintenance services or supplies for grounds or buildings.

Facilities Office Payroll costs and other costs incurred by staff of the Facilities Office that do not fit into another Facilities org. Rental or lease of facilities.

Facilities Security Payroll costs for College employees who provide security services or costs paid to external vendors for security services.

Finance Office Payroll costs and other costs incurred by staff of the Bursar’s office, EDF, and Business Office. Excludes payroll staff but includes bank fees.

Financial Aid Office Payroll costs and other costs incurred by staff in execution of the functions of Financial Aid administration. May be used with a Scholarship Fund to track scholarships provided by outside organizations (not College funded).

General Revenue Student tuition and fee revenue.


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Grants Administration Office Payroll costs and other costs incurred by staff in execution of the functions of post-award Grant Administration.

Human Resources Office Payroll costs and other costs incurred by staff in execution of the functions of the Human Resources office. Excludes payroll staff.

I f ti T h l S Off

Payroll costs and other costs incurred by staff in execution of the functions of the Information Technology office. Costs related to desktop support for administrative areas, hardware support, telecommunications, ERP Information Technology Serv Off p pp , pp , ,systems, Infrastructure, etc. Bulk purchases of computers for administrative use which aren’t distributed upon receipt. Once distributed, the charges should be charged back to the department via JV.

Institutional Research Office Payroll costs and other costs incurred by staff in execution of the functions of Institutional Research.

Instructional Technology Serv

Payroll costs and other costs incurred by staff in execution of the functions of the Instructional Technology office. Costs related to specifically to faculty, classroom, or lab technical support, technical training for faculty; Instructional Technology Serv

Off Blackboard, Distance Education technical costs, etc. Computers for multiple-purpose labs which cannot be identified to a specific school or program. Bulk purchases of computers for instructional use which are notdistributed upon receipt. Once distributed, the charges should be charged back to the department via JV.

Judicial Affairs Office Payroll costs and other costs incurred by staff in execution of the functions of the Judicial Affairs Office for students. Travel and S&E are the primary expenses.Conference is a professional development activity. Reasonable charges may include, but not be limited to,

Conference stipends/honorariums for presenters, food and beverage, lodging, travel (instate) and for presenters, facility rental, advertising, S&E, and printing.

Library Payroll costs and other costs incurred by staff in execution of the functions of the Library. Costs to acquire and maintain library materials.

Mailroom Payroll costs and other costs incurred by staff in execution of the functions of the Mailroom (i.e. postage).


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M k ti C i ti P ll t d th t i d b t ff i ti f th f ti f th M k ti C i tiMarketing Communication Office

Payroll costs and other costs incurred by staff in execution of the functions of the Marketing Communications Office. Costs to promote and/or communicate information regarding the College and it’s mission.

Multicultural AffairsPayroll costs and other costs incurred by staff in execution of the functions of the Multicultural Affairs Office. Includes consultant services, supplies, food and beverages for workshops, local travel, and professional memberships.Payroll dollars and other costs incurred by staff in execution of the functions of student orientation. Major

New Student Orientation expenses incurred include professional development and training, travel, registrations, memberships, equipment, and marketing.

Payroll Office Payroll costs should equal at least 50% of one full time employee (payroll tasks) to warrant use of the org code. Otherwise this should be charged to home department (i.e. Finance, HR).

Perkins Maintenance Dollars matched by the College for the Perkins Funds.

Recurring Budget Reserve Used for budget reserve only. No revenue or expense transactions should be processed using this organization code. It is used to accumulate recurring budget monies each fiscal year.

Regional Financial Aid Financial Aid expenses which are covered by contributions from regional sources. An example is using bookstore commissions to fund scholarships.

R i l T t Offi C t i d b R i l B d f T tRegional Trustees Office Costs incurred by Regional Board of Trustees.

Registrars OfficePayroll costs and other costs incurred by staff in execution of the functions of the Registrars Office. Includes S&E, professional memberships, travel (local and out-of-state), equipment, software contracts and services, meal and beverage costs, and marketing.

Retention Office Payroll costs and other costs incurred by staff in execution of the functions of retention. Includes professional development and training travel and software and equipment charges


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development and training, travel, and software and equipment charges.





SEOG M t h D t t thi tiSEOG Match Do not use at this time.

SIS Cash Clearing Used on cash receipts JV to clear receipts from the cash clearing FOAP to the bank account.

Statewide Financial Aid Financial Aid expenses which are covered by allocations from Central Office.

Student Clubs/Organizations Used only with Agency funds. Holds revenue and expenses for the identified student clubs which are Student Clubs/Organizations y g y padministered by the students. Student clubs will be unique to each region, so they are not all listed here.

Student Life Office

Payroll and other costs incurred by staff in execution of the functions of the Student Life Office. This office is the primary provider of co-curricular activities for students and the general community. Normal charges would include travel, staffing, rental of facilities and motor vehicles, contracted services for speakers, presenters, group entertainment, etc.Payroll dollars and other costs incurred by staff in execution of the functions of the student recruitment. This

Student RecruitmentPayroll dollars and other costs incurred by staff in execution of the functions of the student recruitment. This pertains to a limited scope of activities/initiatives to attract, recruit, and enroll new students. Includes S&E, travel (instate and out-of-state), professional conferences, consultant services, equipment, and promotions.

Veteran Affairs Payroll and other costs incurred by staff in execution of the functions of Veterans Affairs.

Vice Chanc Academic Affairs Office

Payroll and other costs incurred by staff in execution of the functions of the Vice Chancellor of Academic Affairs Office.

Vice Chanc Student Affairs

Payroll dollars and other costs incurred by staff in execution of the functions of the Vice Chancellor for Student Affairs Office. Includes S&E, travel (local and out-of-state), professional memberships, equipment, software, publications, and purchased/contracted services. This office is staffed by the Regional Chief Student Advocate who handles all conduct issues and serves as the liaison to the Follett Bookstore partnership.

Wed Computers / Infor Tech Non Cr

Revenue generated, payroll dollars and other costs incurred by staff in execution of Computers/Infor Tech Non Cr courses


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Non Cr Cr courses.




age)Org Code Description Definition

WED C t / I f T h R t d ll d ll d th t i d b t ff i ti f C t /I f T h CWED Computers / Inform Tech Cr

Revenue generated, payroll dollars and other costs incurred by staff in execution of Computers/Infor Tech Cr courses.

WED Healthcare Cr Revenue generated, payroll dollars and other costs incurred by staff in execution of Healthcare Cr courses.

WED Healthcare Non Cr Revenue generated, payroll dollars and other costs incurred by staff in execution of Healthcare Non Cr courses.courses.

WED Manuf / Industr Tech Cr Revenue generated, payroll dollars and other costs incurred by staff in execution of Manuf/Industr Tech Cr courses.

WED Manuf / Industr Tech Non Cr

Revenue generated, payroll dollars and other costs incurred by staff in execution of Manuf/Industr Tech Non Cr courses.

WED Other Activity / Non Revenue generated from contract billings to employers, payroll dollars and other costs incurred by staff in WED Other Activity / Non Training execution of non-training activities such as: bulk purchase of assessments for a company, job fairs, luncheons,

consulting.

WED Overhead Admin Includes all expenses for non-instructional WED staff and office management expenses (salary, travel, equipment relevant to the WED office) (not courses).

WED Overhead Indirect For course/program expenses that cross multiple program areas (i.e., course catalogs). It is also an accepted practice to split this costs across program area accounts and never use this orgpractice to split this costs across program area accounts and never use this org.

Wed Personal Enrichment Non Cr

Revenue generated, payroll dollars and other costs incurred by staff in execution of Personal Enrichment Non Cr courses.

WED Quality Cr Revenue generated, payroll dollars and other costs incurred by staff in execution of Quality Cr courses.


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WED Quality Non Cr Revenue generated, payroll dollars and other costs incurred by staff in execution of Quality Non Cr courses.

WED Safety Cr Revenue generated, payroll dollars and other costs incurred by staff in execution of Safety Cr courses.

WED Safety Non Cr Revenue generated, payroll dollars and other costs incurred by staff in execution of Safety Non Cr courses.

WED Sales / Business / Hosp Cr

Revenue generated, payroll dollars and other costs incurred by staff in execution of Sales/Business/Hosp Cr courses.

WED Sales / Business / Hosp Non Cr

Revenue generated, payroll dollars and other costs incurred by staff in execution of Sales/Business/Hosp Non Cr courses.

WED Superv / Leadership Cr Revenue generated, payroll dollars and other costs incurred by staff in execution of Superv/Leadership Cr WED Superv / Leadership Cr g p y y p pcourses.

WED Superv / Leadership Non Cr

Revenue generated, payroll dollars and other costs incurred by staff in execution of Superv/Leadership Non Cr courses.

WED Transp / Dist / Logistic Cr Revenue generated, payroll dollars and other costs incurred by staff in execution of Transp/Dist/Logistics Cr courses.

WED Transp / Dist / Logistics Non Cr

Revenue generated, payroll dollars and other costs incurred by staff in execution of Transp/Dist/Logistics Non Cr courses.

WED Wkplace Fundamentals Cr Revenue generated, payroll dollars and other costs incurred by staff in execution of Wkplace Fundamentals Cr courses.

WED Wkplace Fundamentals Non Cr

Revenue generated, payroll dollars and other costs incurred by staff in execution of Wkplace Fundamentals Non Cr courses


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Non Cr Cr courses.

WED Workforce Certification Workforce certification revenue generated, payroll dollars and other costs incurred by staff in execution of the functions of workforce certification.

Section III –Governance

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Section III: Governance

To aid the College in developing and maintaining standardized accounting policies and practices, the FOAP Committee has been established. The FOAP Committee is comprised of Central Office Finance and Regional Business Office personnel (i.e. EDFs, EDAs, and Business Office Managers) who will provide centralized authority and oversight of the College’s accounting policies, procedures, and transaction processes, to dictate how and where transactions should be recorded, as well as provideongoing and consistent guidance with regards to what the Regions are required to report to Central Office The FOAPongoing and consistent guidance with regards to what the Regions are required to report to Central Office. The FOAP Committee will help ensure all additions or modifications to the College’s chart of accounts, account policies and procedures, and reporting requirements are planned, executed, and supported in a collaborative and cohesive manner.

In addition to the responsibilities listed above, the FOAP Committee will be charged with reviewing and approving all requests for new or terminated codes within the College’s chart of accounts (e.g., fund, organization, account, and program codes). The processes to request new fund organization account and program codes are outlined on the following pageprocesses to request new fund, organization, account, and program codes are outlined on the following page.


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New Fund CodesRequests for new fund code(s) should also be submitted by an EDF or Business Office Manager using the Banner – Fund Code Request form Since fund codes are unique and vary by Region the FOAP Committee will not review requests for newCode Request form. Since fund codes are unique and vary by Region, the FOAP Committee will not review requests for new codes. The EDF or EDA of the requesting Region will receive email notification from the Finance System Administrator that the fund has been approved and created.

New Organization CodesNew org codes should be submitted by an EDF, EDA, or Business Office Manager. All requests will be reviewed by the FOAP Committee. The process for requesting and approving a new org code is outlined below:

1. New org codes should be requested through the Banner – Organization Code Request form.

2. Organization Code Request forms will be submitted to the FOAP Committee. The Organizational Code Request form can be accessed through Campus Connect (via Infonet, Forms), and is submitted electronically to the Finance System AdministratorAdministrator.

3. The FOAP Committee will review the necessity of the new code, including the code’s applicability to the entire College, and decide if it will be created. Requests will be presented to the FOAP Committee via email by the Finance System Administrator and a decision should be made within five business days. Upon approval by the FOAP Committee, the Finance System Administrator will create the new org code. Total process time should not exceed five business days.

O i i d b bli h d f ll R i h i i i l f ifia. Organization codes may be established for all Regions, or, when unique circumstances arise, only for specific Regions (e.g., Indiana Center for Life Sciences (Bloomington Campus) due to county and state reporting requirements).

4. All Higher Markets and INB finance users will receive email notification from the Finance System Administrator of all College-wide org code changes (i.e. new, terminated, modified codes) within the chart of accounts.



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New Account CodesNew account codes should be submitted by an EDF, EDA, or Business Office Manager. All requests will be reviewed by the FOAP Committee The process for requesting and approving a new account code is outlined below:FOAP Committee. The process for requesting and approving a new account code is outlined below:

1. New account codes should be requested through the Banner – Account Code Request form.

2. Account Code Request forms will be submitted to the FOAP Committee. The Account Code Request form can be accessed through Campus Connect (via Infonet Forms), and is submitted electronically to the Finance System Administrator.

3. The FOAP Committee will review the necessity of the new code, including the code’s applicability to the entire College, and decide if it will be created. Requests will be presented to the FOAP Committee via email by the Finance System Administrator and a decision should be made within five business days. Upon approval by the FOAP Committee, the Finance System Administrator will create the new account code. Total process time should not exceed five business days.

a. Account Codes will be created for use of all Regions and Central Office.

4. All Higher Markets and INB finance users will receive email notification from the Finance System Administrator of all College-wide account code changes (i.e. new, terminated, modified codes) within the chart of accounts.

New Program CodesProgram codes are established based on the College’s financial statement reporting guidelines. Requests for modifications tothe program codes by Regional or Central Office personnel will not be accepted unless at the direction of the Vice President of Finance and Treasurer.

Chart of Accounts MaintenanceTh FOAP C itt ill i th h t f t t t d t i if th d d t t ti t


The FOAP Committee will review the chart of accounts every two years to determine if the codes and structure continue to meet the College’s needs. It is anticipated this review will take place during the third quarter of the fiscal year.

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Section IV –Higher Markets Integration

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Section IV: Higher Markets Integration

The modifications to the College’s chart of accounts outlined in the manual will also have an impact on Higher Markets, the College’s online procurement tool. The following information outlines the expected changes for both Requestors (i.e. individuals with responsibility/access to submit purchase requisitions) and Approvers (i.e. individuals with responsibility to approve purchase requisitions) within Higher Markets For additional information or questions on the use of Higher Marketsapprove purchase requisitions) within Higher Markets. For additional information or questions on the use of Higher Markets, please contact the College’s E-Procurement System Administrator.


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Chart of Accounts Changes: How Higher Markets is affected.

Approvers

Very little will change in way of approvals based on the standardized organizational hierarchy and account code structures.

All approval queues will be updated for the changes in the chart prior to July 1, 2011.

If an Approver’s organization code has been changed, the user shouldn’t notice any changes within Higher Markets except the name or title of the organization code and its corresponding approval folder.

If an Approver has authority to approve department‐level purchases that will include purchase requisitions with new organizational codes, approvals will be performed in the same manner as before.

All department‐level Approvers are encouraged to use the email notifications function to provide automated alerts when a purchase requisition is awaiting approval. If this function is already enabled, no changes need to be made to the users profile for the alerts to continue.

To turn on email notifications for approvals:

1. Within the “Profile” tab on the top menu bar within Higher Markets select the “User Settings” sub‐tab.

2. Select the “Email Preferences” sub‐tab. 3. Select the option for “PR pending Workflow approval” under the Shopping, Carts & Requisitions

category. 4. Check the boxes in both the” Override Role” and “Value” columns. 5. Click the “Save” button on the bottom of the page.

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Requestors

For those able to submit purchase requisitions in Higher Markets, changes to the chart of accounts may affect the user if:

1. The user has an organization code saved in their user profile that has changed or been terminated (see Example 1).

2. The user has an account code saved to their user profile that has changed or been terminated (see Example 2).

3. The user frequently creates new purchase requisitions by copying previously submitted requisitions. This will cause an error if the previously submitted requisition contains an organization or account code that has been terminated.

Please note, if your default organization code has changed (in name or number), your system access will be updated prior to July 1, 2011, so you will have all the same Requestor rights to the new organization code that you had to the old organization code.

Example #1 – Updating the Default Organization Code in a User Profile

If a user has an organization code saved to their user profile that has changed, the user will need to update their user profile for the new code.

In this example, the organization code saved to the user profile was 141008 – Facilities Office. After the conversion the organization code will be 141504 – Facilities Custodial because there will now be separate orgs for facilities maintenance and facilities custodial.

The user needs to update their user profile settings so that the new org code (141504) is the default for future purchase requisitions.

1. Within the “Profile” tab on the top menu bar within Higher Markets, select the “Purchasing” sub tab.

2. Select the “Custom Fields” sub‐tab if not already selected.

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3. Looking at the FOAP elements listed on the left side of the page (e.g., Fund, Organization, Account, Activity, and Chart). Click on the “Edit” button on the right side of the page for the organization line (should be the second one down).

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4. Select the “Create New Value” button.

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5. A box entitled “Search for Value” should appear on the right side of the page. Type the new organization code number in the Value field, and click the “Search” button.

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6. The organization code should appear now. Check the box on the left of the organizational code value, then click on the “Add Values” button.

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7. The organization code should appear on the left side of the page now. Click on the

organizational code number.

8. When the “Edit Existing Value” section appears, check the box for “Default” and then select

“Save”.

This will make your new organization code your default value and will automatically populate on any future purchase requisitions.

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Example #2: Updating user profile to remove a terminated account code.

Several account codes will be shut down in both Higher Markets and Banner as part of the chart conversion process. The following account codes will be deactivated in Higher Markets on, or before, July 1, 2011:

3306 – SE USDA Supplies 3311 – SE Duplicating and Copying 3316 – SE Microfilm and Microfiche 3317 – SE College Catalog 3318 – SE Bulk Mailing 3319 – SE Freight and Shipping 3334 – SE Deposits 3338 – SE Senior Citizen Discount 3344 – SE Training Services 3347 – SE Rapid Response 3349 – SE Needs Based Payments 3350 – SE Needs Related Services 3353 – SE Workers Compensation 3355 – SE Fee Remissions 3364 – SE Program Awareness 3365 – SE Non Resident Alien Services 3366 – SE Non Resident Alien Other 3367 – SE SSS Grant Aid 3368 – SE VU Contract Settlement 3370 – SE Development Costs 3382 – SE Vehicle Repair 3387 – SE Paralegal Costs 3389 – SE Gross Income Tax 3396 – SE E Washington Relocation Exp 3398 – SE Charges to Regions 3399 – SE Bookstore Overhead 3401 – SE Vendor Credit Memo 3402 – Workforce Development 3606 – Lease Library Materials Oper Lease 3701 – Utility Coal 3702 – Utility Oil 3706 – Utility Analysis Fee 3804 – Norman Johnson Scholarship 3806 – Part Time School Op Grant 3811 – GSL Repayment Expense 3813 – ITCC Grant Endowment Fund 3814 – SIS HS Fee Remission 3816 – Fee Remission Disaster Relief 3818 – Grant Matching SEOG 3819 – Financial Aid Adjustments 4002 – CAP AV Software 4009 – CAP Instruc Publications on CD 5006 – RR Maint Repair and Rehabilitation 5013 – RR Other Construction

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5107 – CIP Other Construction 5112 – CIP Debt Services Fee 5113 – CIP Moveable Equipment 5114 – CIP Minor Equipment 7000B – COGS Budget Pool 7001 – BKST Employee Discount 7002 – BKST Freight Shipping UBIT 7003 – BKST Purchases UBIT 7004 – BKST Sales Shipping Costs 7006 – COGS Vendor Credit Memo 7007 – COGS Bakery 7008 – COGS Beverage 7009 – COGS Books 7010 – COGS Canned Goods 7011 – COGS Dairy 7012 – COGS Dry Goods 7013 – COGS Freight Shipping 7014 – COGS Frozen Items 7015 – COGS Meat Seafood Poultry 7016 – COGS Other 7017 ‐ COGS Paper Goods 7018 – Produce 7019 – COGS Royalties 7020 – COGS Snacks 7021 – COGS Spices 7022 – COGS Supplies 7023 – Damaged Goods 7024 – Shrinkage 7025 – SIS Book Institution Costs 7026 – Year End Inventory Adjustment 7027 – Scholarship Allowances Auxiliary 8703 – Principal Payments Notes 8704 – Principal Payments Bonds

If a user has saved one of the account codes listed above as a default in their user profile, the user will need to remove it to avoid any processing errors.

The process for changing a default account code is the same as the process for changing an

organization code, which is outlined in example #1 above. The only difference is that in step 4 the

user will select the “Edit” button for the account line, rather than the organization line.

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