Account Numbers
To use the IRM system, you must have some basic knowledge of the account number structure that the College uses to track classes and all financial transactions. Sometimes account numbers are referred to as “org numbers”.
Each class is assigned an Information Classification Structure (ICS) code, based on the discipline area under which the course falls. This number becomes the basis of the account numbers that are used to create budget positions, expenditure budgets and other financial activity.
Anatomy of an Account Number
We can “disassemble” an account number (sometimes called “org number”) into its smaller elements, so that this long number:
11172200172200105200 can be divided into these elements:
Explanation of Fields:
- Extra Digit – Extra digit ‘1’ is added to the front of each ICS code
- ICS Code – Information Classification Structure code identifies the discipline area.
- Extra digits – Two zeros are added to the end of the ICS code
- Qual-1 – This is the sub-area of the discipline. For example, all health programs are under the same ICS, so creating the Qual-1 allows us to separate nursing from dental.
- Campus – Campus identifier as follows 10 – Lake Worth, 20 – Palm Beach Gardens, 30 – Belle Glade, 40 – Lox Groves, 50 – Boca Raton, 93 - District
- GL Code – The General Ledger Code for an activity. These are state codes from the Accounting Manual that indicate the type of activity. They start with a ‘5’ for personnel (the ‘500’ accounts), and ‘6’ for expenditures which are non-salary (the ‘600’ accounts).
Most Important GL Codes:
- 52000 – Full-Time Faculty
- 52101 – Adjunct Faculty with retirement benefits
- 52100 – Overload for full-time faculty (Aboveful)
- 56000 – Adjunct Faculty without retirement benefits
At a minimum, you should become familiar with the account numbers from areas in which you work. If you would like more detail on the state accounting system, the accounting manual is available on-line at: www.pbsc.edu/finance/documents/State-Accounting-Manual-2019.pdf
This information on account numbers is important to understand the budget positions that you will choose from in working through the IRM screens in PantherNet.