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.palmbeachstate.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.