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					Palomar Community College                                                                                 revised 7/18/2011
Chart of Accounts
PEOPLESOFT CHARTFIELDS

Please note that PeopleSoft chartfield values are independent of one another and the order of
their combination varies with different PeopleSoft uses. There is no hard coded account string
as there was in Pertain.

Account-Fund-Organization-Program-SubClass-Bdgt Yr-Proj/Grant

                                            A two-digit code identifying the primary structural units of Public
                                            Sector accounting. The California Community College Budget
FUND_CODE
                                            and Accounting Manual available in Fiscal Services explains the
                                            use of Funds.

CLASS                                       A two-digit to five-digit code identifying class (site).

                                            A six-digit code identifying administrative responsibility.
ORGANIZATION/DEPTID                         Organization indicates who is responsible for or affected by the
                                            transaction.

                                            A five-digit code representing a set of institutional functions or
                                            operations related to an academic discipline or a grouping of
                                            services. The first two digits represent instructional disciplines
PROGRAM                                     while the next three digits identify subdisciplines within the larger
                                            categories. (See “California Community Colleges, Taxonomy of
                                            Programs,” Fifth Edition, February 1995 and the Budget and
                                            Accounting Manual, mentioned above).
                                            Program is also used to identify specific activities within an
                                            unrestricted department such as Human Resources Employee of
                                            the Year budget. 67320

                                            A six-digit code describing the expenditure classification of an
ACCOUNT                                     item or service purchased (OBJECT), or revenue received.
                                            Account captures the nature of the transaction.

                                            NOTE: There is now a consolidated roll-up classification for
                                            many expenditure BUDGET items (reference the Account
                                            Budget Roll-up handout). Accounts used for expenditures, not
                                            budget preparation, are selected from the detail level.


PROJECT/ID                                  A seven-digit code identifying Restricted, Designated
                                            and Unrestricted accounts.
                                            First two digits identify Fed, State or Local
                                            Second two digits identify Fund
                                            Last three digits identify Project
                                            e.g. 1612019 is Fund 12 State Grant 16 Lottery 019




365c24f6-4995-4cd7-b545-5eae4e0cbbf1.xls...Structure          12/7/2011                                      Page 1 of 59
Palomar Community College                                                                               revised 7/18/2011
Chart of Accounts
PEOPLESOFT CHARTFIELDS
                                            Restricted accounts are those limited as to use or disposition by
                                            their source. Their identity is, therefore, maintained and their
Restricted                                  expenditure or use is recorded separately. Restricted accounts
                                            are identified by a seven-digit code starting with a one
                                            (1XXXXXX).

                                            Designated accounts are those resources stipulated by the
                                            Governing Board for a specific purpose, such as one-time funds
                                            and other special projects. These accounts, once established,
Designated
                                            could be transferred for other use by Board action. Designated
                                            accounts are identified by a seven-digit code starting with a zero
                                            (0XXXXXX).

                                            Unrestricted accounts are used to account for resources
                                            available for the general purposes of the District’s operation and
Unrestricted
                                            support of the educational program. Unrestricted accounts have
                                            seven zeroes (0000000) in the Project/Grant chartfield.




365c24f6-4995-4cd7-b545-5eae4e0cbbf1.xls...Structure        12/7/2011                                      Page 2 of 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF EXPENDITURE ACCOUNTS (OBJECTS)
     EXPENDITURE ACCOUNTS                                      Revised    7/18/2011



                              CHARTFIELD DESCRIPTION             #     SHORTDES
     ACADEMIC SALARIES 100000
            INSTRUCT SAL,CONTRACT/REG 110000
            BUDGET POOL ACCOUNT - 111010 - INSTRUCTIONAL SALARY, CONTRACT
                   INSTRUCTIONAL SAL, CONTRACT                 111000  INSCNTRCT
                   FLEX TIME INSTRUCTIONAL                     112000  FLEX TIME
                   INSTRUCT CONTRACT, OTHER                    113000  INSTOTHER
                   SUSPENSE ACA CONTRCT PAY                    119900  SUSPACAC
            NONINSTR SAL, CONTRACT/REG 120000
            BUDGET POOL ACCOUNT - 121010 - ED ADMINISTRATOR, CONTRACT
                   ED ADMINISTRATOR, CONTRACT                  121000  EDADMINC
            BUDGET POOL ACCOUNT - 121110 - SUPRT/PRESIDENT, CONTRACT
                   SUPRT/PRESIDENT, CONTRACT                   121100  PRESDENT
            BUDGET POOL ACCOUNT - 121210 - EXECUTIVE EXPENSE ALLOWANCE
                   EXECUTIVE EXPENSE ALLOWNC                   121200  EXECEXPS
            BUDGET POOL ACCOUNT - 121310 - PRESIDENT'S AUTO ALLOWANCE
                   PRESIDENTS AUTO ALLOWANC                    121300  PRESAUTO
                   PRESIDENTS INSURANC ALLOW                   121400  PRESINSR
            BUDGET POOL ACCOUNT - 122110 - COUNSELORS, CONTRACT
                   COUNSELORS, CONTRACT                        122100  COUNSLRS
            BUDGET POOL ACCOUNT - 123110 - DEAN, ACADEMIC CONTRACT
                   DEAN, ACADEMIC CONTRACT                     123100  DEAN,ACA
            BUDGET POOL ACCOUNT - 123210 - DEPARTMENT CHAIR, CONTRACT
                   DEPARTMENT CHAIR,CONTRACT                   123200  DEPTCHAR
            BUDGET POOL ACCOUNT - 123410 - DIRECTOR/COORDINATOR, ACA CONT
                   DIRECTR/COORDINAT,ACA CONT                  123400  ACADIRCR
                   HEALTH PROFESSIONAL,CONTR                   124000  HLTHPROF
            BUDGET POOL ACCOUNT - 123510 - PALOMAR FACULTY FEDERATION
                   PALOMAR FACULTY FEDERATION                  123500  PFF
            BUDGET POOL ACCOUNT - 123610 - DIRECTOR/COORDINATOR, AA CONT
                   DIRECTR/COORDINAT,AA CONT                   123600  AADIRCRD
            BUDGET POOL ACCOUNT - 123710 - DIRECTOR/COORDINATOR, CAST
                   DIRECTR/COORDINAT,CAST                      123700  CASTDIRCRD
            BUDGET POOL ACCOUNT - 125010 - LIBRARIANS, CONTRACT
                   LIBRARIANS, CONTRACT                        125000  LIBRARIAN
            BUDGET POOL ACCOUNT - 126010 - NONINST ACA CONTRCT, OTHER
                   NONINST ACA CONTRCT, OTHER                  126000  OTHACANO
                   SUSPENSE NONINST CONT PAY                   129900  SUSNONIN
            INSTRUCTIONAL SALARY, OTHER 130000
            BUDGET POOL ACCOUNT, 130010
                   ASSIGN TIME HRLY REPLACEMT                  131100  ASSIGNHR
                   FACULTY INTERNS INSTR HRLY                  132100  FACINTERN
                   FACULTY MENTOR INSTR HRLY                   132200  FACMNTOR
                   INSTRUCTIONL ACADEMIC,HRLY                  133100  INSTRHRLY
                   OFFICE HOURS ADJUNCT FACULTY                133110  OFCEHRSADJ
                   INST ACA HOURLY SUBSTITUTE                  133200  INSHRSUB
                   INSTR ACADEMIC, HRLY SUMMR                  133300  INSHRSUM
                   LOAD BANKING (FISCAL USE)                   134000  LOADBNKG
                   OVERLOAD,ACA INSTR, HOURLY                  135100  OVHRLYIN
                   OVERLOAD,ASSIGNTM RE HRLY                   135200  OVASSIGN
                   OVERLOAD,CONTRACT INSTRUC                   135300  OVCONTRC
                   LOADBANK REPL, OVERLOAD                     135400  OVLOADBA
                   OVERLOAD,SABBTL REPL HRLY                   135500  OVSABBTL
                   OVERLOAD,SUBSTITUTE HRLY                    135600  OVSUBHR
                   OVERLOAD,SUMMER ACA HRLY                    135700  OVSUMHR
                   REPLACE ACA INSTR CONTRACT                  136100  REPACAIN
                   REPLACE SABBATICL,ACAHRLY                   136200  REPSABHR
                   REPLACE SABBTICL,ACACONTR                   136300  REPCONTR
                   LOADBANK REPL, ADJUNCT                      136400  REPLOADB

                                        3 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF EXPENDITURE ACCOUNTS (OBJECTS)
     EXPENDITURE ACCOUNTS                                        Revised     7/18/2011



                              CHARTFIELD DESCRIPTION               #      SHORTDES
                    SERV PROVIDER CONT/VOC ED                    137100   SP VOCED
                    SERVICE PROVIDER ACA INSTR                   137200   SP ACAINS
                    SERVICE PROVIDER COMM SVC                    137300   SP COMSV
                    SERVICE PROVIDER ED SERVIC                   137400   SP EDSVC
                    STIPEND, CONTRACT INSTRUCT                   138100   STIPDCON
                    STIPEND, HOURLY ACADEMIC                     138200   STIPDHRLY
                    INSTRUCTIONAL SALARY,OTHER                   139000   OTHRINSTR
                    SUSPENSE ACA INST HRLY PAY                   139900   SUS INSHR
             NONINSTRUCTIONL SAL, OTHER 140000
             BUDGET POOL ACCOUNT, 140010
                    COUNSELOR, HOURLY                            141100   COUNSLHR
                    EDUCATIONL ADMNISTRTR HRLY                   142100   EDADMHR
                    LIBRARIANS, HOURLY                           143100   LIBRAR HR
                    NON-INSTRUCT ACADEMIC,HRLY                   144100   NONINSHR
                    OVERLOAD,SUMMER NON-INST                     145100   OVSNONIN
                    REPL SABBATICL,HRLYNONINST                   146100   R SAB NON
                    REPLACE DEPT CHAIR, HOURLY                   146200   R DECRHR
                    REPLACE DEPT CHAIR,OVRLOD                    146300   R DECRCN
                    REPLACE DEPT CHAIR,SUMMER                    146400   R DECRSM
                    REPLACE SAL COUNSLR, HRLY                    146500   R COUNHR
                    REPLC COUNSLR SUMMR HRLY                     146600   R COUNSM
                    SERVIC PROVIDR NONINST ACA                   147100   SP NONINS
                    NONINSTR ACA HOURLY, OTHER                   148000   OTHNONHR
                    SUSPENSE NONINS OTHERPAY                     149900   SUSOTHNO
     CLASS; OTH NONACA SAL 200000
             NONINSTRUC SAL, REG STATUS 210000
             BUDGET POOL ACCOUNT - 211010 - EXCUTIVE ADMIN SUPPORT, CAST
                    EXECUTIVE ADMIN SUPPORT, CAST                211000   EXADMSPRT
                    EXPENSE ALLOWANCE,EXEC CL                    211100   EXPALLOW
                    TRAVEL ALLOWANCE,EXEC CL                     211200   TRVLALOW
             BUDGET POOL ACCOUNT - 212110 - SUPERVISOR, CAST
                    SUPERVISOR, CAST                             212100   SUPVSRCAST
             BUDGET POOL ACCOUNT - 212210 - CLASSIFIED REGULAR SALARY
                    CLASSIFIED REGULAR SALARY                    212200   CLASSREG
                    SALARY ABATEMENT CLASS/WC                    212201   CLASSABATE
             BUDGET POOL ACCOUNT - 212310 - CLASSIFIED HEALTH PROFESSIONAL
                    CLASSIFIED HEALTH PROFESSL                   212300   CLASHLTH
                    CLASSIFIED OTHER SALARIED                    213000   CLASSOTH
             BUDGET POOL ACCOUNT - 219910 - CONTRACT NEGOTIATIONS NON-INST
                    CONTRACT NEGOTIATIONS NON-INST               219900   CONNEGNI
             BUDGET POOL ACCOUNT - 212410 - GOVERNING BOARD
                    GOVERNING BOARD                              212400   GOVBRD
             BUDGET POOL ACCOUNT - 212610 - NON-INSTRUCTNL ADMINISTRATORS
                    NON-INSTRUCTNL ADMINISTRATORS                212600   NONINSADM
             INSTRUCT AIDES,REG STATUS 220000
             BUDGET POOL ACCOUNT - 221010 - INST AIDE CONTRACT, DIRECT INST
                    INSTAIDE CONTRCT,DIRECTINST                  221000   IACONDIRC
                    INSTRAIDE SALARIED OTHER                     223000   IASALOTHR
             BUDGET POOL ACCOUNT - 222010 - INST AIDE CONTRACT, NOT DIRECT
                    INSTAIDE CONTRCT,NOT DIRECT                  222000   IACONNODI
                    SUSPENSE INSTRAID CONT PAY                   229900   SUSIACON
             NONINSTRUCT SALARY, OTHER 230000
             BUDGET POOL ACCOUNT, 230010
                    HOURLY CLASSIFIED, TEMP                      231100   HR CLASS
                    HOURLY INTERPRETERS                          231200   HRINTERP
                    HOURLY TUTORS                                231300   HRTUTORS
                    HRLY ADMINISTRATOR NON INST                  231400   HRADMNO
                    HRLY HEALTH PROFESSIONAL                     231500   HRHLTHPR

                                          4 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF EXPENDITURE ACCOUNTS (OBJECTS)
     EXPENDITURE ACCOUNTS                                Revised        7/18/2011



                              CHARTFIELD DESCRIPTION     #         SHORTDES
                    HRLY SUPERVISOR, TEMP              231600      HRSUPERV
                    OVERTIME CLASSIFID SALARIED        232100      OT CLASS
                    OVERTIME SUPERVISR SALRIED         232200      OT SUPER
                    REPLACE CLASSIFIED SALARYD         233100      REPCLASS
                    SERVICE PROVIDER CLASSIFIED        234100      SP CLASS
                    SERVICE PROVIDER COMM ED           234200      SP COMED
                    SERVICE PROVIDER CONTR ED          234300      SP CONED
                    SERVICE PROVIDER STUDENT           234400      SP STUDNT
                    STUDENT EMPLOYEE                   235100      STUDENT
                    STUDENT TUTORS                     235200      STU TUTOR
                    STUDENT WORK EXPERIENCE            235300      WORKEXP
                    STUDENT WORK STUDY                 235400      FWSTUDY
                    OTHER CLASSIFIED HRLY TEMP         236000      OTHCLSHR
                    SUSPENSE OTHER CLASS PAY           239900      SUSOTHCL
            INSTRUCTIONAL AIDES, OTHER 240000
            BUDGET POOL ACCOUNT, 240010
                    HRLY INSTR AIDE,DIRECT INSTR       241100      HRIADIRINS
                    OT,INST AIDE CONT DIRECT INST      241200      OTIADIRCT
                    REPLACE INSTAIDE DIRECT INS        241300      REPIADIRIN
                    HRLY INSTAIDE,NOT DIRECTINST       242100      HRIANODIR
                    OT,INST AIDE CONT NOT DIRECT       242200      OTIANODIR
                    REPLACE INST AIDE NOT DIRCT        242300      REPIANODI
                    STUDENT INSTR AIDE, DIRECT         245100      STUAIDEDIR
                    SUSPENSE OTH INSTR AID PAY         249900      SUSOTIAID
     EMPLOYEE BENEFITS 300000
            STATE TEACHERS RETIREMENT 310000
            BUDGET POOL ACCOUNT, 310010
                    STRS ACADEMIC INSTRUCTORS          311101      STRS ACA
                    STRS EDUCATIONAL ADMIN/SUP         311201      STRSEDAD
                    STRS OTHERACA NONINSTRUCT          311301      STRSOTHN
                    STRS CLASSIFIED                    312102      STRSCLAS
                    STRS NON-INSTR ADMIN/SUPR          312202      STRSCLAD
                    STRS INSTR AIDE DIRECT INSTR       312302      STRS IADIR
                    STRS INST AIDE NOTDIRECT INS       312402      STRSIANDI
                    STRS SICK LEAVE CREDIT, INST       313101      STRSSKAC
                    STRS SICK LEAVE CREDIT,NOINS       313202      STRSSKCL
                    SUSPENSE STRS                      319900      SUSPSTRS
            PUBLIC EMPLOYEES RETIREMNT 320000
            BUDGET POOL ACCOUNT, 320010
                    PERS ACADEMIC INSTRUCTORS          321101      PERS ACA
                    PERS EDUCATIONAL ADMIN/SUP         321201      PERSEDAD
                    PERS OTHERACA NONINSTRUCT          321301      PERSOTHN
                    PERS CLASSIFIED                    322102      PERSCLAS
                    PERS NON-INSTR ADMIN/SUPR          322202      PERSCLAD
                    PERS INSTR AIDE DIRECT INSTR       322302      PERSIADIRI
                    PERS INST AIDE NOTDIRECT INS       322402      PERSIANDI
                    SUSPENSE PERS                      329900      SUSPPERS
            OLDAGE,SURVIVE,DISABIL,HEALTH 330000
            BUDGET POOL ACCOUNT, 330010
                    FICA ACADEMIC INSTRUCTORS          331101      FICA ACA
                    FICA EDUCATIONAL ADMIN/SUP         331201      FICA EDAD
                    FICA OTHERACA NONINSTRUCT          331301      FICA OTINS
                    FICA CLASSIFIED                    332102      FICACLASS
                    FICA NON-INSTR ADMIN/SUPR          332202      FICA CLAD
                    FICA INSTR AIDE DIRECT INSTR       332302      FICAIADIRC
                    FICA INSTR AIDE NOTDIRECT INS      332402      FICAIANODI
                    SUSPENSE FICA                      334900      SUSP FICA
                    MEDCA ACADEM INSTRUCTORS           335101      MEDCA AC

                                         5 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF EXPENDITURE ACCOUNTS (OBJECTS)
     EXPENDITURE ACCOUNTS                               Revised        7/18/2011



                             CHARTFIELD DESCRIPTION     #         SHORTDES
                  MEDCA EDUCATNL ADMIN/SUPV           335201      MEDCA ED
                  MEDCA OTH ACA NONINSTRUCT           335301      MEDCA OA
                  MEDCA CLASSIFIED                    336102      MEDCACLS
                  MEDCA NON-INSTR ADMIN/SUP           336202      MEDCACLA
                  MEDCA INST AIDE DIRECT INSTR        336302      MEDCAIADI
                  MEDCA INST AIDE NOTDIRCT INS        336402      MEDCAIAN
                  SUSPENSE MEDCA                      339900      SU MEDCA
           HEALTH AND WELFARE BENEFITS 340000
           BUDGET POOL ACCOUNT, 340010
                  MEDIC ACADEMIC INSTRUCTORS          340101      MEDIC ACA
                  MEDIC ACADEMIC ADJUNCT              340120      MEDIC ADJ
                  MEDIC NON-ACADEMIC ADJUNCT          340125      MEDICNAADJ
                  MEDIC EDUCATIONL ADMIN/SUP          340151      MED EDAD
                  MEDIC OTHER ACA NONINSTRUC          340201      MEDOTHA
                  MEDICAL CLASSIFIED                  340252      MEDCLASS
                  MEDIC NON-INSTR ADMIN/SUPR          340302      MED CLAD
                  MEDIC INSTR AIDE DIRECT INST        340352      MEDIADIRC
                  MEDIC INSTAIDE NOTDIRECTINST        340402      MEDIANODI
                  MEDIC ACADEMIC INST RETIREE         340453      MEDACRET
                  MEDIC EDU ADMIN/SUP RETIREE         340503      MEDEDRET
                  MEDIC OTH ACA NONINS RETIRE         340553      MEDOACRT
                  MEDICAL CLASSIFIED RETIREES         340604      MEDCLRET
                  MEDIC CLASS ADMNSUP RETIRE          340654      MEDCLART
                  MEDICAL COBRA                       340900      MED COBR
                  DENT ACADEMIC INSTRUCTORS           341101      DENT ACA
                  DENT EDUCATIONAL ADMIN/SUP          341151      DENTEDAD
                  DENT OTHER ACA NONINSTRUC           341201      DENOTACA
                  DENTAL CLASSIFIED                   341252      DENCLASS
                  DENT NON-INSTR ADMIN/SUPR           341302      DENCLADM
                  DENT INSTR AIDE DIRECT INSTR        341352      DENIADIRC
                  DENT INSTAIDE NOT DIRECTINST        341402      DENIANODI
                  DENT ACADEMIC INSTR RETIREE         341453      DENACRET
                  DENT EDU ADMIN/SUP RETIREE          341503      DENEARET
                  DENT OTH ACA NON INS RETIRE         341553      DENONORT
                  DENT CLASSIFIED RETIREES            341604      DENCLRET
                  DENT CLASS ADMN/SUP RETIRE          341654      DENCLART
                  DENTAL COBRA                        341900      DENTCOBR
                  VISION ACADEMIC INSTRUCTOR          342101      VISACAINS
                  VISION EDUCATIONL ADMIN/SUP         342151      VISEDADM
                  VISION OTHR ACA NONINSTRUC          342201      VISONONIN
                  VISION CLASSIFIED                   342252      VIS CLASS
                  VISION NON-INSTR ADMIN/SUP          342302      VIS CLADM
                  VISION INSTR AIDE DIRECT INST       342352      VIS IADIRIN
                  VISION INSTAIDE NOT DIRECTINS       342402      VIS IANODI
                  VISION ACADEMIC INSTR RETIRE        342453      VISACINRT
                  VISION EDU ADMIN/SUP RETIRE         342503      VIS EDART
                  VISION OTHACA NONINS RETIRE         342553      VISONONR
                  VISION CLASSIFIED RETIREES          342604      VISCLSRET
                  VISION CLAS ADMN/SUP RETIRE         342654      VISCLADRT
                  VISION COBRA                        342900      VIS COBRA
                  LIFE ACADEMIC INSTRUCTORS           343101      LIFE ACA
                  LIFE EDUCATIONAL ADMIN/SUPR         343151      LIFE EDAD
                  LIFE OTHER ACA NONINSTRUCT          343201      LIFEONONI
                  LIFE CLASSIFIED                     343252      LIFECLASS
                  LIFE NON-INSTR ADMIN/SUPR           343302      LIFECLADM
                  LIFE INSTR AIDE DIRECT INSTR        343352      LIFEIADIRIN
                  LIFE INST AIDE NOT DIRECT INS       343402      LIFEIANODI
                  LIFE ACADEMIC INSTR RETIREE         343453      LIFEACART

                                        6 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF EXPENDITURE ACCOUNTS (OBJECTS)
     EXPENDITURE ACCOUNTS                              Revised        7/18/2011



                            CHARTFIELD DESCRIPTION     #         SHORTDES
                  LIFE EDU ADMIN/SUPR RETIREE        343503      LIFEEDRET
                  LIFE OTH ACA NONINS RETIREE        343553      LIFEOTNOR
                  LIFE CLASSIFIED RETIREES           343604      LIFECLRET
                  LIFE CLASS ADMN/SUP RETIREE        343654      LIFECLART
                  LTD ACADEMIC INSTRUCTORS           344101      LTDACAINS
                  LTD EDUCATIONAL ADMIN/SUPR         344151      LTDEDADM
                  LTD OTHER ACA NONINSTRUCT          344201      LTDOTHNOI
                  LTD (DISABILITY) CLASSIFIED        344252      LTD CLASS
                  LTD NON-INSTR ADMIN/SUPR           344302      LTDCLADM
                  LTD INSTR AIDE DIRECT INSTR        344352      LTD IADIRIN
                  LTD INST AIDE NOT DIRECT INST      344402      LTD IANODI
                  LTD ACADEMIC INSTR RETIREE         344453      LTDINSRET
                  LTD EDU ADMIN/SUPR RETIREE         344503      LTDEDADR
                  LTD OTH ACA NON INS RETIREE        344553      LTDONOIRT
                  LTD CLASSIFIED RETIREES            344604      LTD CLRET
                  LTD CLASS ADMN/SUP RETIREE         344654      LTD CLADR
                  LTC ACADEMIC INSTRUCTORS           345101      LTCACAINS
                  LTC EDUCATIONAL ADMIN/SUPR         345151      LTCEDADM
                  LTC OTHER ACA NONINSTRUCT          345201      LTCOTHNOI
                  LONG TERM CARE CLASSIFIED          345252      LTC CLASS
                  LTC NON-INSTR ADMIN/SUPR           345302      LTC CLADM
                  LTC INSTR AIDE DIRECT INSTR        345352      LTC IADIRIN
                  LTC INST AIDE NOT DIRECT INST      345402      LTC IANODI
                  LTC ACADEMIC INSTR RETIREE         345453      LTCINSRET
                  LTC EDU ADMIN/SUPR RETIREE         345503      LTC EDADR
                  LTC OTH ACA NON INS RETIREE        345553      LTCONONR
                  LTC CLASSIFIED RETIREES            345604      LTC CLRET
                  LTC CLASS ADMN/SUP RETIREE         345654      LTC CLADR
                  RETIREE SPOUSAL BENEFITS           346000      SPOUSE B
                  H&W BENEFT HOLD TO SPREAD          347000      H&W HOLD
                  FUTURE RETIREE HEALTH-ACA          348010      FUTRETACA
                  FUTURE RETIREE HEALTH-NON-ACA      348020      FUTRETNON
                  SUSPENSE H&W                       349900      SUSP H&W
           STATE UNEMPLOYMNT INSURANCE 350000
           BUDGET POOL ACCOUNT, 350010
                  UNEMP ACADEMIC INSTRUCTOR          351101      UN ACAINS
                  UNEMP EDUCATIONL ADMN/SUP          351201      UN EDADM
                  UNEMP OTH ACA NONINSTRUCT          351301      UN OTHINS
                  UNEMPLOYMENT CLASSIFIED            352102      UN CLASS
                  UNEMP NON-INSTR ADMN/SUP           352202      UN CLADM
                  UNEMP INSTR AIDE DIRECT INST       352302      UNIADIRINS
                  UNEMP INST AIDE NOTDIRCT INS       352402      UNIANODIR
                  UNEMP STUDENT                      353102      UNEMP STUD
                  SUSPENSE UNEMPLOYMENT              359900      SUSPS UN
           WORKERS COMPENSAT INSURANC 360000
           BUDGET POOL ACCOUNT, 360010
                  WC ACADEMIC INSTRUCTORS            361101      WCACAINS
                  WC EDUCATIONAL ADMIN/SUPR          361201      WCEDADM
                  WC OTHER ACA NON INSTRUCT          361301      WCONONIN
                  WC CLASSIFIED                      362102      WC CLASS
                  WC NON-INSTR ADMIN/SUPERV          362202      WC CLADM
                  WC INSTR AIDE DIRECT INSTR         362302      WC IADIRIN
                  WC INSTR AIDE NOTDIRECT INST       362402      WCIANODR
                  WC STUDENT                         363102      WCSTUDNT
                  SUSPENSE WORKERS COMP              369900      SUSPS WC
           LOCAL RETIREMENT SYSTEMS 370000
           BUDGET POOL ACCOUNT, 370010
                  APPLE ACADEMIC INSTRUCTOR          371101      APPL ACA

                                       7 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF EXPENDITURE ACCOUNTS (OBJECTS)
     EXPENDITURE ACCOUNTS                                Revised           7/18/2011



                              CHARTFIELD DESCRIPTION     #         SHORTDES
                    APPLE EDUCATIONL ADMN/SUP          371201      APPLEDAD
                    APPLE OTH ACA NONINSTRUCT          371301      APPLONON
                    APPLE CLASSIFIED                   372102      APPL CLAS
                    APPLE NON-INSTR ADMN/SUPR          372202      APPL CLAD
                    APPLE INST AIDE DIRECT INSTR       372302      APPL IADIR
                    APPLE INS AIDE NOTDIRECT INS       372402      APPL IANDI
                    SUSPENSE APPLE                     379900      SUSAPPLE
            OTHER BENEFITS 390000
            BUDGET POOL ACCOUNT, 390010
                    GOLDEN HANDSHAKE ACADMIC           391101      GOLDNACA
                    GOLDEN HANDSHAKE ED ADMIN          391201      GOLDEDAD
                    GOLDHNDSHK OTH ACA NONINS          391301      GOLD NON
                    SUPPLEMNT EARLY RETIRE PR          391400      SERP RETI
                    RETIR INCENT CLASS ADMINSUP        392102      RETINSCLA
                    RETIREMNT INCENT CLASSIFIED        392202      RETINCCLS
                    STATE INCOME TAX                   393100      STATE TAX
                    FEDERAL INCOME TAX                 393200      FEDRL TAX
                    ACA BENEFITS TO SPREAD             394101      ACABENSP
                    CLASSIFD BENEFTS TO SPREAD         394202      CLBENSPR
                    ACCRUED VACATION ACA INSTR         395101      ACVAC INS
                    ACCRUED VACATN ACA NONINS          395201      ACVAC NO
                    ACCRUED VACATION CLASSIFID         395302      ACVAC CL
                    ACCRUD BEN LOADBANK INSTR          396101      ACBENLDB
                    ACCRU BEN LOADBANK NONINS          396201      ACBENLBN
                    BENEFIT HOLD NEW POSITIONS         397000      BENNEW P
                    TB TESTS FOR EMPLOYEES             398000      TB TESTS
                    EMPLOYEE COSTS/HEALTH SERVICES     398100      EMPLHLTHSR
                    SUSPENSE OTHER BENEFITS            399900      SUSOTHBN
     SUPPLIES & MATERIALS 400000
            BUDGET POOL ACCOUNT, 400010
            SOFTWARE 410000
                    SOFTWARE <$5,000                   411000      SOFT<5,000
            BOOKS,MAGAZINES,PERIODICALS 420000
                    BOOKS,MAGAZINES,PERIODCLS          421000      BOOK,MAG
                    SUBSCRIPTIONS, PERIODICALS         422000      SUBSCRPT
                    BOOKSTORE TEXTBOOKS                423000      BKST TEXT
            INSTR SUPPLIES AND MATERIALS 430000
                    SUPPLIES&MATERIAL,INSTRUCT         431000      INSTSUPPL
                    SUPPLIES, INSTRUCTIONL FOOD        431100      INST FOOD
                    INSTRUCTIONAL TESTS                432000      INSTTESTS
            NONINSTR SUPPLIES&MATERIALS 440000
                    SUPPLIES&MATERIAL NONINSTR         441000      NONIN SUP
                    SUPPLIES, INSTITUTIONAL            441100      INSTITLSUP
                    SUPPLIES, BOOKSTORE                441200      BKSTSUPP
                    SUPPLIES, FOOD SERVICES            441300      FSVCSUPP
                    COST OF FOOD, FOOD SERVICE         442000      FSVCFOOD
                    FREIGHT IN                         443100      FREIGHT IN
                    FREIGHT OUT                        443200      FRGHTOUT
                    GRADUATION GOWNS                   444000      GRADGWN
                    SALES AND USE TAX                  445000      SALESUSE
                    SHIPPING/HANDLING CHARGES          446000      SHIP/HAND
                    WAREHOUSE STORES SUPPLY            447000      STORES
                    ABATEMENT/WAREHSE STORES           447100      STOREABT
     OTH OPERAT EXPNSE/SRV 500000
            BUDGET POOL ACCOUNT, 500010
            AUDIT 510000
                    AUDIT                              511000      AUDIT
            CONTRACT SERVICES 515000

                                         8 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF EXPENDITURE ACCOUNTS (OBJECTS)
     EXPENDITURE ACCOUNTS                                Revised         7/18/2011



                              CHARTFIELD DESCRIPTION     #         SHORTDES
                   INTERNET ACCESS                     515100      INTERNETA
                   JPA SELF-INSURANCE ADMIN            515200      JPA ADMIN
                   SOFTWARE LICENSING FEES             515300      LICNSEFEE
           DEPRECIATION 520000
                   DEPRECIATION EXPENSE                521000      DEPRECIA
           DUES AND MEMBERSHIPS 525000
                   MEMBERSHIP, DISTRICT                525100      MEMBDIST
                   MEMBERSHIP, EMPLOYEE                525200      MEMBEMP
           ELECTION 530000
                   COUNTY ELECTION SERVICES            531000      ELECTION
           INSURANCE 535000
                   EMPLOYEE SECURITY BONDS             535100      EMP BOND
                   INS, FIRE, CASUALTY, LIABILITY      535200      LIBILTY INS
                   INS DEDUCTIBLE,GENL LIAB INS        535300      DED LIABIN
                   INS,INTERCOLLEGIATE ATHLETIC        535400      ATHLETINS
                   STUDENT ACCIDENT&HOSPITAL           535500      STUACTINS
                   STUDENT MALPRACTICE INSUR           535600      STUMALPR
                   ABATEMT STU MALPRACTIC INS          535700      ABASTUMA
                   PROPERTY APPRAISE FOR INS           535800      APPRAISE
           INTEREST 540000
                   FEDRL INTEREST EARND,REPAY          541000      FEDINTREP
                   STATE INTEREST EARND,REPAY          541100      STINTREPY
                   INTEREST, LOAN                      542100      INTRSTLON
                   INTEREST, TRAN                      542200      INTRSTRAN
                   INTEREST, COPS                      542300      INTRSTCOPS
                   INTEREST, BONDS                     542400      INTRSTBOND
           LEGAL 545000
                   ADVERTISEMENTS REQ BY LAW           545100      LGLADVER
                   LAWYERS' FEES                       545200      LAWYERS
                   LEGAL JUDGEMENTS                    545300      LGL JUDGE
           PERSONAL & CONSULTING SRVCS 550000
                   ATHLETIC OFFICIALS FEES             551100      ATHOFFICL
                   CLASSROOM SPEAKERS                  551200      CLASSSPK
                   INDEPENDENT CONTRACTOR              551300      IND CONTR
                   MANAGEMENT FEES                     551400      MGT FEES
                   SECURITY GUARD SERVICES             551500      SEC GARD
                   WARRANT RECONCILIATION              551600      WARRREC
                   OTH PERSONAL&CONSULT SVC            551900      OTHCONSL
           POSTAGE 555000
                   POSTAGE                             555100      POSTAGE
           RENTS AND LEASES 560000
                   DISTRICT VEHICLE USE                560900      DISTVEHUSE
                   RENT & LEASE, EQUIPMENT             561000      R&L EQUIP
                   RENTS & LEASES, LAND/BLDGS          562000      R&LLND/BL
                   RENTAL OF FIELDS                    562100      RENTFIELD
                   RENTAL OF TRANSPORTATION            563000      RENTTRAN
                   RENTAL OF FILMS                     564000      RENTFILMS
           REPAIRS AND MAINTENANCE 565000
                   MAINTENANCE AGREEMT,EQUIP           565100      MAINTEQUI
                   MAINTENCE AGREE,SOFTWARE            565200      MAIN SOFT
                   REPAIR&MAINT NONINST EQUIP          565300      R&M NOEQ
                   REPAIR&MAINT INSTR EQUIPMT          565400      R&MINSEQ
                   REPAIRS&MAINTENANCE BLDGS           565500      R&M BLDG
                   MAINTENANCE, GROUNDS                565550      MAINTGRDS
                   TENANT IMPROVEMENTS                 565600      TEN IMPRV
           SELF-INSURANCE CLAIMS 570000
                   SELF-INS FUND PAYMNT/CLAIM          571000      SELFINSCL
           TRAVEL & CONFERENCE EXPENSE 575000

                                         9 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF EXPENDITURE ACCOUNTS (OBJECTS)
     EXPENDITURE ACCOUNTS                                         Revised        7/18/2011



                              CHARTFIELD DESCRIPTION              #         SHORTDES
                    TRAVEL, ACADEMIC ADMIN                      575100      TRVL ACAD
                    TRAVEL, STATE COMMISSION                    575110      TRVL STCO
                    TRAVEL, ACADEMIC EMPLOYEE                   575120      TRVLCERTI
                    TRAVEL,CLASSIFIED ADMINISTR                 575200      TRVL CLAD
                    TRAVEL,CLASSIFIED EMPLOYEE                  575210      TRVL CLAS
                    TRAVEL, STUDENT                             575300      TRVL STU
                    TRAVEL WITH STUDENT                         575310      TRVLWSTU
                    TRAVEL, NON EMPL0YEE                        575400      TRVLNONE
                    ATHLETIC ENTRY FEES                         575500      ATH ENTRY
                    ORIENTATION EXPENSES                        575600      ORIENTATN
                    STAFF DEVLOPMNT AT PALOMR                   575700      STAF DEVL
                    FOOD FOR MEETINGS                           575800      FOOD MTG
           UTILITIES & HOUSEKEEPING SVCS 580000
                    ELECTRICITY                                 580100      ELECTRICY
                    FUEL, GAS                                   580150      FUEL,GAS
                    GASOLINE AND OIL                            580200      GAS&OIL
                    JANITORIAL SERVICES                         580250      JANITORIAL
                    LAUNDRY/DRY CLEANING                        580300      LAUNDRY
                    PEST CONTROL                                580350      PEST CNTL
                    SEWAGE                                      580400      SEWAGE
                    TELEPHONE                                   580450      TELEPHON
                    TELEPHONE CONNECTIONS                       580500      TELCONEC
                    WASTE DISPOSAL                              580550      WASTE DIS
                    WASTE DISPOSAL,HAZARDOUS                    580600      WSTDIS HZ
                    WATER                                       580650      WATER
           OTHER 585000
                    ADMINISTRATIVE EXPENSE                      585100      ADMIN EXP
                    UPWARD BOUND STUDENT EXPENSE                585110      UPBNDSTU
                    ADVERTISE NOT REQ BY LAW                    585150      ADS NOLW
                    BAD DEBT EXPENSE                            585200      BAD DEBT
                    BANK CHARGES                                585250      BANK CHG
                    BANK CREDIT CARD EXPENSE                    585260      BNKCRCRD
                    TO BALANCE RESERVE FOR ENCUMB               585270      RESVENCMB
                    COST OF SALES                               585300      COSTSALE
                    DAMAGE/PERSONL PROPERTY                     585350      DMG PROP
                    DISALLOWED FIN AID GRANTS                   585400      DISAFINAID
                    FILM PROCESSING                             585450      FILM PROC
                    FINGERPRINTING                              585500      FINGERPRI
                    TB TESTS                                    585510      TB TESTS
                    LOAN COSTS                                  585600      LOANCOST
                    TRAN COSTS                                  585610      TRANCOST
                    BOND COSTS                                  585620      BONDCOST
                    COPS COSTS                                  585630      COPSCOSTS
                    OBSOLESCENCE                                585650      OBSOLESC
                    PAYMENT IN LIEU OF TRANSPRT                 585700      PAYIN LIEU
                    PRINTING                                    585750      PRINTING
                    PROPERTY TAX EXPENSE                        585800      PROPTAXE
                    PUBLISHING EXPENSE                          585850      PUBLEXPS
                    ROYALTY EXPENSE                             585900      ROYALTY
                    LICENSING FEE                               585910      LICENSEFEE
                    PHYSICAL EXAMINATIONS                       585950      PHYSEXAM
           INDIRECT COSTS BUDGET POOL ACCOUNT, 580010
                    INDIRECT COSTS (FISCAL SERVICES USE ONLY)   585550      IND COSTS
           ABATEMENT BUDGET POOL 590010
                    FACILITIES SERVICES ABATEMENT               590100      FACLSVCABT
                    INFORMATION SERVICES ABATEMENT              590200      INFOSVCABT
                    MAIL SERVICES ABATMENT                      590300      MAILSVCABT
                    PRINT SERVICES ABATEMENT                    590400      PRNTSVCABT

                                        10 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF EXPENDITURE ACCOUNTS (OBJECTS)
     EXPENDITURE ACCOUNTS                                       Revised     7/18/2011



                               CHARTFIELD DESCRIPTION             #     SHORTDES
                     INDIRECT COSTS ABATEMENT                   590500  INDCSTABT
     CAPITAL OUTLAY 600000
             BUDGET POOL ACCOUNT, 600010
             SITES AND SITE IMPROVEMENTS 610000
                     LAND PURCHASE&INCIDENTALS                  611000  LANDPURC
                     SITE IMPROVEMENT                           612000  SITEIMPRV
                     GROUNDS IMPROVEMENT                        612100  GRNDSIMP
                     PARKING IMPROVEMENT                        612200  PARK IMPR
                     LEASE PURCHASE PARKING                     613000  LSPURPRK
             BUILDINGS 620000
                     BUILDING ADDITIONS                         621000  BLDGADDN
                     BUILDING BUILT IN FIXTURES                 622000  BLDGFIXTU
                     BUILDING CONSTRUCTION                      623000  BLDGCONS
                     ARCHITECTURL&ENGINEER FEE                  623100  ARCHENGI
                     BLUEPRINTS&INSPECTION SVCS                 623200  BLUE INSP
                     PERMITS AND FEES                           623300  PRMTS&FEES
                     BUILDING PURCHASE                          624000  BLDGPURC
                     RELOCATABLE BLDG PURCHAS                   624100  RELOCATE
                     LEASE PURCHASE BUILDING                    624200  LSPURBLD
                     BUILDING REPLACEMENT                       625000  BLDGREPL
             LIBRARY BOOKS 630000
                     LIBRARY BOOKS                              631000  LIBR BOOK
                     LIBRARY BOOK REPLACEMENT                   631100  LIBBKREPL
                     LIBRARY MAGAZINE&PERIODICL                 632000  LIBMAGAZI
                     LIBRARY NONPRINT MEDIA                     633000  LIBNOPRNT
             EQUIPMENT 640000
                     LEASE PURCHASE EQUIPMENT                   643000  LSPURCEQ
                     EQUIP INSTR ADDL $500 to $4,999            644100  EQINSAD<5
                     EQUIP INSTR REPLACE $500 to $4,999         644200  EQINSRP<5
                     EQUIP INSTR ADDL >$4,999                   644300  EQINS>4999
                     EQUIIP NONINSTR ADDL $500 to $4,999        644400  EQNONAD<5
                     EQUIP NONINSTR REPLACE $500 to $4,999      644500  EQNONRP<5
                     EQUIP NONINSTR >$4,999                     644600  EQNON>4999
                     EQUIP TECH INSTR >$4,999                   644700  EQTCHINS>4
                     EQUIP TECH NONINSTR >$4,999                644800  EQTCNON>4
                     INSTRUCTNL SOFTWARE >4,999                 644900  INSFT>4,999
                     NONINSTRNL SOFTWARE >4,999                 644950  NONSFT>4,99
     OTHER OUTGO 700000
             DEBT RETIREMENT LONGTERMDBT 710000
                     DEBT REDUCTION(REDEEM LTB)                 711000  DBREDUCT
             BUDGET POOL ACCOUNT - 712010 - DEBT REDEMPTION PRINCIPAL
                     DEBT REDEMPTION PRINCIPAL                  712000  DB COPSR
             BUDGET POOL ACCOUNT - 713010 - DEBT INTEREST/SERVICE CHGS
                     DEBT INTEREST/SERVICE CHGS                 713000  DBINTREST
             INTRAFUND TRANSFERS OUT 720000
             BUDGET POOL ACCOUNT - 721010 - INTRAFUND TRANS OUT WITHIN
                     INTRAFUND TRANS OUT WITHIN                 721000  INTRAFOUT
                     INTRAFUND TRANS DIST MATCH                 722000  DIST MACH
             INTERFUND TRANSFERS OUT 730000
             BUDGET POOL ACCOUNT - 731010 - INTERFUND TRANS OUT BETWEEN
                     INTERFUND TRANS OUT BETWEEN                731000  INTERFOUT
                     CHILD DEVL CEN DIST MATCH BETW             732000  CHDVMTCH
                     SCHED MAINT DIST MATCH BETWEEN             733000  SCHMATCH
                     TRANS DIST SHARE HIGH TECH BLD             734000  TRDISTHTB
             OTHER TRANSFERS 740000
                     OTHR TRANSFER(REORG/LOSS)                  741000  OTHTRANS
             STUDENT FINANCIAL AID 750000
             BUDGET POOL ACCOUNT - 751010 - STUDENT GRANTS

                                         11 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF EXPENDITURE ACCOUNTS (OBJECTS)
     EXPENDITURE ACCOUNTS                                   Revised     7/18/2011



                           CHARTFIELD DESCRIPTION               #    SHORTDES
                  STUDENT GRANTS                              751000 STUGRNTS
           BUDGET POOL ACCOUNT - 752010 - STUDENT SCHOLARSHIPS
                  STUDENT SCHOLARSHIPS                        752000 STUSCHOL
                  STUDENT TUITION REDUCTION                   753000 STUTUIRED
           OTHER PAYMNT TO/FOR STUDENTS 760000
           BUDGET POOL ACCOUNT - 761010 - DIRECT LOANS
                  DIRECT LOANS                                761000 DIRECTLNS
           BUDGET POOL ACCOUNT - 762010 - STUDT BOOK/SUPLY PAYMENTS
                  STUDT BOOK/SUPLY PAYMENTS                   762000 STUBOOKS
           BUDGET POOL ACCOUNT - 763010 - STUDENT TRANSPORTATION
                  STUDENT TRANSPORTATION                      763000 STU TRANS
                  STUDENT CHILD CARE PAYMNTS                  764000 STU CHILD
           BUDGET POOL ACCOUNT - 765010 - STUDENT LOANS
                  STUDENT LOANS                               765000 STULOANS
           BUDGET POOL ACCOUNT - 766010 - STU MEAL TICKET/FOOD SVCS
                  STU MEAL TICKET/FOOD SVCS                   766000 STUMEALS
           BUDGET POOL ACCOUNT - 767010 - STUDNET PIC CARD
                  STUDENT PIC CARD                            767000 STUDNTPIC
           BUDGET POOL ACCOUNT - 769010 - STUDENT OTHER EXPENSES
                  STUDENT OTHER EXPENSES                      769000 STUOTHER
           RESERVE FOR CONTINGENCIES 790000
           BUDGET POOL ACCOUNT - 791010 - RESERVE FOR CONTINGENCIES
                  RESERVE FOR CONTINGENCIES                   791000 RESCONTG
                  RESERVE FOR CONT/PAYROLL RCON               791200 RESRECON
           BUDGET POOL ACCOUNT - 791510 - OTHER RESERVES
                  OTHER RESERVES                              791500 OTHRRSRVS
                  CONTINGENCY,BUDGT STABLTY                   792000 BUDGSTBL
           BUDGET POOL ACCOUNT - 792510 - PRP SET ASIDE
                  PRP SET ASIDE                               792500 PRPSETASD
           BUDGET POOL ACCOUNT - 793010 - CONTINGENCY, COLA
                  CONTINGENCY, COLA                           793000 COLACONT
                  RESERVE SALARY ENHANCEMENT PLAN             793200 RESERVESEP
                  RESERVE 2.50% GROWTH                        793300 2.5%GROWTH
                  EOPS/DSPS DISTRICT MATCH                    793500 EOPDSMTCH
                  CONTINUING POST RETIRE BEN                  794000 POSTRETIR
                  RESERVE FOR ELECTIONS                       795000 ELECTIONS
                  RESERVE FOR GO BOND ELECTION                795500 RESGOBOND
                  RESERVE FOR INSURANCE DED                   796000 INS DEDCT
                  MID YEAR BUDGET CUTS CONTINGENCY            797000 MidYearCut
                  OVERBUDGETING REDUCTIONS                    797100 OVERBUDGET
           BUDGET POOL ACCOUNT - 798010 - CONTINGENCY,GROWTH OBLIGATION
                  CONTINGENCY,GROWTH OBLIGATION               798000 CONTGROWTH
           BUDGET POOL ACCOUNT - 799010 - CONTINGENCY HOLDING ACCOUNT
                  CONTINGENCY HOLDING ACCT                    799000 CONTNGNC
                  APPORTIONMENT INCREASE HOLDING              799100 APPRORINC
                  CONTINGENCY PT TIME FACULTY                 799200 CONTGPTFAC




                                      12 OF 59
                         PALOMAR COMMUNITY COLLEGE FINAL OF FUNDS

FUNDS                                                                               Revised     7/18/2011

                                                                                 County
                                                                                Treasurer
                                                                              Fund Number                     Business
                                                                         #        ARMS           Oracle         Unit
ALL FUNDS 00
           GOVERNMENTAL FUNDS GROUP
                GENERAL FUND 10
                             GENERAL UNRESTRICTED                        11                                   PALMR
                                                                                444001           58209
                             GENERAL RESTRICTED                          12                                   PALMR
                DEBT SERVICE FUNDS 20
                             PROP M BOND INT/REDMP-SERIES A              22                      58520        PALMR
                             PROP M BOND INT/REDMP-SERIES B              23                                   PALMR
                             OTHER DEBT SERVICE                          29     444055           Closed       PALMR
                SPECIAL REVENUE FUNDS 30
                             CHILD DEVELOPMENT                           33     444006           58215        PALMR
                CAPITAL PROJECTS FUND 40
                             CAPITAL OUTLAY PROJECT                      41     444005           58212        PALMR
                             PROP M BOND CONSTRUCTION FUND               42                      58217        PALMR
                             UTILITY CONSERVATION                        43      444011          58218        PALMR
                             CERTIFICATE/PARTICIPAT COPs                 44     Not Used                      PALMR
                             Special Reserve Fund?                               444002          Closed
           PROPRIETARY FUNDS GROUP
                ENTERPRISE FUNDS 50
                             BOOKSTORE                                   51      Closed       Bank Account?   PALMR
                             FOOD SERVICES                               52      Closed       Bank Account?   PALMR
                             OTHER ENTERPRISE-Escondido Tenancies        59      CB&T         Bank Account    PALMR
                INTERNAL SERVICE FUNDS 60
                             OTHER INTERNAL SERVICE (Retiree Benefits)   69     444076           58224        PALMR
           FIDUCIARY FUNDS GROUP
                TRUST FUNDS 70
                             ASSOCIATED STUDENTS TRUST                   71      CB&T         Bank Account    ASGPC
                             STUDENT REP. FEE TRUST                      72     444020           58221        PALMR
                             STUDENT BODY CENTER FEE                     73      CB&T         Bank Account    PALMR
                             STUDENT FINANCIAL AID TRUST                 74     444020           58221        PALMR
                             SCHOLARSHIP AND LOAN TRUST                  75     444020           58221        PALMR
                             OTHER TRUST FUNDS                           79    Not Used??          ??         PALMR
                AGENCY FUNDS 80
                             SCHOLARSHIP AND LOAN AGENCY                 82       ??               ??         PALMR
           COMBINING FUND GASB 35
                COMBINING FUND GASB 35
                             COMBINING FUND GASB 35                      99     Internal         Internal     PALMR




                                                  13 OF 59
 PALOMAR COMMUNITY COLLEGE FINAL CHART OF DEPARTMENT (DIVISION AND DEPARTMENT)
DEPARTMENT / ORGANIZATION                                              Revised    7/18/2011



                                     CHARTFIELD DESCRIPTION              #       SHORTDES
  PALOMAR COLLEGE 000000
      GOVERN BOARD 100000
           GOVERN BOARD 110000
                GOVERN BOARD 111000
                                                GOVERNING BOARD        111100 GOVBORD
                                   STRATEGIC PLANNING INITIATIVES      111200 STRAPLAN
      SUP. PRESIDENT 200000
           SUP. PRESIDENT 210000
                SUPRESIDENTOFC 211000
                                     SUPINTDT/PRESIDENT'S OFFICE       211100 PRESIDNT
                ADVANCEMENT 212000
                                            ADVANCEMENT OFFICE         212100 ADVANCE
                                      MARKETING COMMUNICATIONS         212200 MARKETIN
                                                  PALOMAR PEERS        212300 PALPEERS
                SUP COMMITTEES 213000
                                      SUPINTD SEARCH COMMITTEES        213100 PSEARCH
                INSTITNL RESRCH 313000
                                     INSTITNL RESRCH&PLANG DEPT        313100 RESEARCH
      INSTRUCTION 300000
           INSTRUCTION 310000
                OFFICE, VP INSTR 311000
                                     OFFICE OFTHE VP INSTRUCTION       311100 VPINSTRU
                ADJUNCT FAC OFC 311200
                                 ADJUNCT FACULTY OFFICES/WRKRM         311200 ADJFACOFC
                PROFES DEVELOP 312000
                                      PROFESSNL DEV/FLEX CALNDR        312100 PRODEVFL
                TENURE REVIEW 314000
                                      TENURE REVIEW&EVALUATION         314100 TENURERV
           LANG & LIT DIV 320000
                LANG&LITDIVDEAN 321000
                                               LANG & LIT DIV DEAN     321100 DEAN L&L
                ENGLISH DEPT 324000
                                            ENGLISH DEPARTMENT         324100 ENGLDEPT
                                                           ENGLISH     324200 ENGLISH
                                                       HUMANITIES      324300 HUMNITIES
                ESL DEPARTMENT 325000
                                                 ESL DEPARTMENT        325100 ESLDEPRT
                                       ENGLISH AS A SEC LANG, ESL      325200 ESL
                FOREIGN LANGS 326000
                                  WORLD LANGUAGES DEPARTMENT           326100    FORLANG
                                                          CHINESE      326200    CHINESE
                                                           FRENCH      326300    FRENCH
                                                           GERMAN      326400    GERMAN
                                                            ITALIAN    326500    ITALIAN
                                                         JAPANESE      326600    JAPANESE
                                                              LATIN    326700    LATIN
                                                          RUSSIAN      326800    RUSSIAN
                                                           SPANISH     326900    SPANISH
                                                             ARABIC    326920    ARABIC
                                                            FILIPINO   326950    FILIPINO
                READING SERVCS 328000
                                        READING SERVICES DEPART        328100 READDEPT
                                                          READING      328200 READING
                SPEECH/COM/ASL 329000
                                      SPEECH/COM/FOREN/ASL DEPT        329100    SPECHDPT
                                         AMERICAN SIGN LANGUAGE        329200    ASL
                                                           SPEECH      329300    SPEECH
                                                        FORENSICS      329400    FORENSICS

                                                  14 OF 59
 PALOMAR COMMUNITY COLLEGE FINAL CHART OF DEPARTMENT (DIVISION AND DEPARTMENT)
DEPARTMENT / ORGANIZATION                                         Revised    7/18/2011



                                  CHARTFIELD DESCRIPTION            #       SHORTDES
         CTEE DIV 330000
              CTEE DIV DEAN 331000
                                 CAREER,TECH, EXT ED DIV DEAN     331100 CTEEDEAN
                                                          VATEA   331300 VATEA
                                    TRIO EDU OPPORTUNITY CNTR     331500 TRIOEOC
              COOPERATIVE ED 333000
                                  COOPERATIVE EDUCATON DEPT       333100 COOPEDPT
                                       COOPERATIVE EDUCATION      333200 CO-OP ED
              EDUCATN CENTER 354000
                                           BORREGO SPRGS CNTR     354100    BORREGO
                                          CAMP PENDLETON CNTR     354150    PENDLETN
                                             ESCONDIDO CENTER     354200    ESCONDIO
                                             FALLBROOK CENTER     354250    FALBROOK
                                             MT. CARMEL CENTER    354300    MTCARMEL
                                                  PAUMA CENTER    354350    PAUMA
                                                  POWAY CENTER    354400    POWAY
                                                RAMONA CENTER     354450    RAMONA
                                  OFFSITE FACILITY RNTAL&LEASE    354500    OFFSITE
              EMERGENCY MED 334000
                                      EMERGENCY MEDICAL DEPT      334100 EMEDDEPT
                                         EMERGENCY MEDICAL ED     334200 EME MED
              DESIGN 335000
                                   DESIGN & CONSUMER ED DEPT      335100    DESIGNDP
                                DESIGN & CONSUMER EDUCATION       335200    DESIGN
                                                        FASHION   335300    FASHION
                                 INSTITUTIONAL FOOD SVC TRAIN     335400    INSTFOOD
                                                INTERIOR DESIGN   335500    INTERIORD
                                          DRAFTING TECHNOLOGY     338500    DRAFTING
              PUBLIC SAFETY 336000
                                        PUBLIC SAFETY PROGRAM     336100 PUBLSFTY
                                     ADMINISTRATION OF JUSTICE    336200 ADMINJUST
                                              FIRE TECHNOLOGY     336300 FIRE TECH
              ROP 337000
                                               ROP DEPARTMENT     337100 ROP DEPT
                                                      VATEA ROP   337650 ROPVATEA
              TRADE AND INDUST 338000
                                   TRADE &INDUSTRY DEPARTMNT      338100    T&I DEPT
                                   AUTOMOTIVE TECHNOLOGY T&I      338200    AUTOTECH
                                      CABINET & FURNITURE TECH    338300    CABINET&
                                      DIESEL MECHANIC TECH T&I    338400    DIESEL ME
                                        INDUSTRIAL TECHNOLOGY     338700    INDU TECH
                                                       WELDING    338800    WELDING
              OCC & NOCR PROGS 339000
                              OCC & NONCREDIT PROGRAM DEPT        339100    OCC&NOCR
                                       APPRENTICESHIP TRAINING    339150    APPRENTC
                                    COMMUNITY EDUCATION PROG      352100    CE PROGM
                                     COMMUNITY EDUC COURSES       352200    CE COURS
                                    ELECTRONC&COMP HARDWAR        338600    ECHT
              WORKFORCE 356000
                                     COMMUNITY SERVICES PROG      353100 CS PROG
                                   COMMUNITY SERVICS SEMINAR      353200 CS SEMNR
                                        WORKFORCE & COMM DEV      356100 WORKFORC
         MATH&NHSCI DIV 340000
              MATH&NHSCIDIVDN 341000
                                    MATH & NAT HLTH SCI DIVDEAN   341100 MATHDEAN
              CHEMISTRY DEPT 342000
                                         CHEMISTRY DEPARTMENT     342100 CHEMDEPT
                                                     CHEMISTRY    342200 CHEMSTRY

                                             15 OF 59
 PALOMAR COMMUNITY COLLEGE FINAL CHART OF DEPARTMENT (DIVISION AND DEPARTMENT)
DEPARTMENT / ORGANIZATION                                          Revised    7/18/2011



                                   CHARTFIELD DESCRIPTION            #       SHORTDES
              DENTAL ASSISTNG 344000
                                    DENTAL ASSISTING PROGRAM       344100 DENTPROG
                                               DENTAL ASSISTING    344200 DENTASST
              EARTH SCIENCES 345000
                                 EARTH, SPACE, AND AVIATION SCI    345100    ESAS
                                          AERONAUTICAL SCIENCE     345200    AERONAUT
                                                     ASTRONOMY     345300    ASTRONO
                                                 EARTH SCIENCES    345400    EARTHSCI
                                                     GEOGRAPHY     345500    GEOGRPH
                                                       GEOLOGY     345600    GEOLOGY
                                                 OCEANOGRAPHY      345700    OCEANOG
                                                    PLANETARIUM    345800    PLANETAR
              LIFE SCIENCES 346000
                                     LIFE SCIENCES DEPARTMENT      346100    LS DEPT
                                                        BIOLOGY    346200    BIOLOGY
                                                         BOTANY    346300    BOTANY
                                              MEDICAL ASSISTING    346400    MEDASST
                                                  MICROBIOLOGY     346500    MICROBIO
                                                       ZOOLOGY     346600    ZOOLOGY
                                       ANATOMY AND PHYSIOLOGY      346700    ANAT&PHS
              MATHEMATICS 347000
                                      MATHEMATICS DEPARTMENT       347100 MATHDEPT
                                                    MATHEMATICS    347200 MATH
              NURSING ED DEPT 348000
                                     NURSING EDUCATION DEPART      348100 NURSDEPT
                                             NURSING EDUCATION     348200 NURSING
              PHYS&ENGINEER 349000
                                    PHYSICS & ENGINEERING DEPT     349100    P&E DEPT
                                                    ENGINEERING    349200    ENGINEER
                                               PHYSICAL SCIENCE    349300    PHYSLSCI
                                                        PHYSICS    349400    PHYSICS
         AMBCS DIV 350000
              AMBCS DIV DEAN 351000
                             ARTS,MEDIA,BUS&COMP SCI DIV DEAN      351100 AMBCSDN
                                         EDUCATIONAL TELEVISION    318100 ED TV
              ART DEPARTMENT 322000
                                                ART DEPARTMENT     322100    ART DEPT
                                                            ART    322200    ART
                                                 COMMERCIAL ART    322300    COMMART
                                                 BOEHM GALLERY     322400    BOEHM GA
              GRAPHIC COMMUN 355000
                                             GRAPHIC COMM DEPT     355100 GRAPDEPT
                                        GRAPHIC COMMUNICATION      355200 GRPHCOM
                                            INSTRUCTIONAL MEDIA    355300 INSMEDIA
              PERFORMG ARTS 327000
                                    PERFORMING ART DEPARTMNT       327100    PERFARTS
                                                          DANCE    327200    DANCE
                                                          MUSIC    327300    MUSIC
                                                   THEATRE ARTS    327400    THEATRE
              BUSINESS ADMINISTRATION DEPT 357000
                                 BUSINESS ADMINISTRATION DEPT      357100 BUSED
              COMP SCI & INFO SYS 358000
                                             COMP SCI & INFO SYS   358100 CSIS
              COMMUNICATIONS DEPT 359000
                                           COMMUNICATIONS DEPT     359100 COMM
         SOC & BEHAV SCI DIV
              SOC&BEHSCIDIVDN 361000
                                SOCIAL & BEHAVORIAL SCI DIV DN     361100 S&BSDEAN

                                              16 OF 59
 PALOMAR COMMUNITY COLLEGE FINAL CHART OF DEPARTMENT (DIVISION AND DEPARTMENT)
DEPARTMENT / ORGANIZATION                                          Revised    7/18/2011



                                   CHARTFIELD DESCRIPTION            #       SHORTDES
               WELLNESS CNTR 523000
                                              WELLNESS CENTER      523100 WELLCNTR
               AMER INDIAN STDY 362000
                                   AMERICAN INDIAN STDIES DEPT     362100 AIS DEPT
                                        AMERICAN INDIAN STUDIES    362200 AM INDIAN
                                              AMERICAN STUDIES     362300 AMERICAN
               BEHAVIORAL SCI 363000
                                     BEHAVIORAL SCIENCES DEPT      363100    BEHSDEPT
                                                 ANTHROPOLOGY      363200    ANTHROPL
                                          GERONTOLGY/GERIATRC      363300    GERNTLGY
                                                     PHILOSOPHY    363400    PHILOSPH
                                                    PSYCHOLOGY     363500    PSYCHLGY
                                              RELIGIOUS STUDIES    363600    RELIGIOUS
                                                      SOCIOLOGY    363700    SOCIOLGY
                                ALCOHOL & OTHER DRUG STUDIES       363800    AODS
               CHILD DEVLOPMNT 364000
                                        CHILD DEVLOPMENT DEPT      364100 CHD DEPT
                                            CHILD DEVELOPMENT      364200 CHILDDVLP
                                    CHILD DEVELOP SVCS CENTER      364300 CHDVCNTR
               ECON/HIST/POLSCI 365000
                                   ECONOMICS/HIST/POLSCI DEPT      365100    ECONDEPT
                                                      ECONOMICS    365200    ECONOMIC
                                                         HISTORY   365300    HISTORY
                                             POLITICAL SCIENCES    365400    POLY SCI
               MULTICULTURAL 366000
                                   MULTICULTURAL STUDIES DEPT      366100    MCS DEPT
                                               AFRICANA STUDIES    366200    AFRICANA
                                                CHICANO STUDIES    366300    CHICANO
                                                 JUDAIC STUDIES    366400    JUDAIC
                                         MULTICULTURAL STUDIES     366500    MULTICULT
               PHYSICAL ED DEPT 367000
                                      PHYSICAL EDUCATION DEPT      367100    PE DEPT
                                                          HEALTH   367200    HEALTH
                                            PHYSICAL EDUCATION     367300    PHYS ED
                                                     RECREATION    367400    RECREATE
               ACATECHRESCNTR 315000
                                   ACA TECHNLGY RES CNTR&LAB       315100 ACTECNTR
               FACULTY INTERNS 316000
                                                FACULTY INTERNS    316100 FACINTERN
               LIBRARYMEDIA CTR 317000
                                                         LIBRARY   317100    LIBRARY
                                           LIBRARY TECHNOLOGY      317200    LIBRYTECH
                                       AUDIO/VIDEO DEPARTMENT      317300    AUD/VIDEO
                                             TUTORING SERVICES     477100    TUTORING
                                               TUTORING ENGLISH    477200    TUTORENG
                                                  TUTORING MATH    477300    TUTORMTH
      STUDENT SVCS 400000
          STUDNT SRVICES 410000
               OFFIC VP STU SVCS 411000
                                     OFFICE OF VP STUDENT SVCS     411100 VPSTUSVC
               STU HEALTH SVC 474000
                                      STUDENT HEALTH SERVICES      474100 STUHELTH
               CAMPUS POLICE 543000
                                                  CAMPUS POLICE    543100 CAMPPLIC
          ENROLLMT SVCS 420000
               ENROLMTSVCS DIR 421000
                                    ENROLLMENT SVCS DIRECTOR       421100 DIRENROLL
               ADMISSN/REGISTR 422000

                                               17 OF 59
 PALOMAR COMMUNITY COLLEGE FINAL CHART OF DEPARTMENT (DIVISION AND DEPARTMENT)
DEPARTMENT / ORGANIZATION                                             Revised    7/18/2011



                                    CHARTFIELD DESCRIPTION              #    SHORTDES
                                                       ADMISSIONS     422100 ADMISSON
                                              EVALUATION/RECORDS      422200 EVAL/REC
               VETERAN SERVICS 423000
                                               VETERANS SERVICES      423100 VETS SVC
               INTL STUDNT SVCS 424000
                                    INTERNATIONAL STUDENT SVCS        424100 INTLSTUDT
               FIN AID/SCHLRSHP 475000
                                       FINANCIAL AID/SCHOLARSHIP      475100    FA/SCHOL
                                              FEDERAL WORK STUDY      475200    WORKSDY
                  EOPS 473000                                 EOPS    473100    EOPS
                                                   CALWORKS/TANF      331200    CAL/TANF
          ATHLETICS PROG 430000
               ATHLETICS DIRECT 431000
                                           ATHLETICS DEPARTMENT       431100 ATHL DEPT
                                     ATHLETCS & COMPET SPORTS         431200 A&CSPORT
                                                ATHLETICS TRAINERS    431300 ATHLTRNRS
          STU AFFAIRS 450000
               STU AFFAIRS DIR 451000
                                   STUDENT AFFAIRS DEPARTMENT         451100 STUAFFAIR
                                     ASSOCIATED STU GOVERNMNT         451200 ASG
          COUNSELING SERVICES 460000
               COUNSELING SERVICES 461000
                                      COUNSELING SERVICES DEAN        461100    C/M DEAN
                                                           GEAR UP    471200    GEARUP
                                                           TRIO/SSS   471300    TRIO/SSS
                                               TRIO/UPWARD BOUND      471400    TRIO/UPWD
               ARTICULATION 465000
                                                      ARTICULATION    465100 ARTICULTN
               COUNSELING 462000
                                                       COUNSELING     462100 COUNSELG
                                                    PALOMAR PEERS     462200 PEERS
               CAREER CENTER 463000
                                                   CAREER CENTER      463100 CAREERCN
               DRC 472000
                                      DISABLED RESOURCE CENTER        472100 DRC
                                                SPECIAL EDUCATION     472200 SPECL ED
               MATRICULATON 441000
                                    MATRICULATION DEPARTMENT          441100 MATR DEPT
               TRANSFER CENTR 464000
                                                 TRANSFER CENTER      464100 TRANSCNT
          STU SUPPT PRG 470000
               STU SUPPRT DEAN 471000
                                          STUDENT SUPPORT DEAN        471100 STUSDEAN
      ADMIN SERVICES 500000
          ADMIN SERVICES 510000
               OFICVP ADMNSVCS 511000
                                     OFFICE,VP ADMINISTRATIV SVC      511100 VP ADMIN
          AUXILIARY SVCS 520000
               BOOKSTORE 521000
                                          BOOKSTORE OPERATIONS        521100    BOOKSTR      Inactive - 7/1/03
                                                        TEXTBOOKS     521200    TEXTBOOK     Inactive - 7/1/03
                                            INSTRUCTIONAL SUPPLY      521300    INSTRSUPL    Inactive - 7/1/03
                                                   GENERAL BOOKS      521400    GENBOOK      Inactive - 7/1/03
                                                  BOOKSTORE MISC      521500    BOOKMISC     Inactive - 7/1/03
               FOOD SERVICS 522000
                                      FOOD SERVICES OPERATIONS        522100 FOODSVC         Inactive - 7/1/06
                                              GENERAL FOOD SALES      522200 FOODSALE        Inactive - 7/1/06
                                         FOOD SERVICES CATERING       522300 CATERING        Inactive - 7/1/06

                                                 18 OF 59
 PALOMAR COMMUNITY COLLEGE FINAL CHART OF DEPARTMENT (DIVISION AND DEPARTMENT)
DEPARTMENT / ORGANIZATION                                              Revised    7/18/2011



                                      CHARTFIELD DESCRIPTION             #       SHORTDES
           BUSINESS SVCS 530000
                 BUS SVCS DIRECT 531000
                                         BUSINESS SERVICES DEPART      531100 BUSNSSVC
                 CONTRACTS 513000
                                                         CONTRACTS     513100 CONTRACT
                 DUPL/MAIL CNTR 534000
                                                      MAIL SERVICES    534100 MAILSVCS
                                                 PRINTING SERVICES     534200 PRINTSVCS
                 PURCHASING SVCS 532000
                                              PURCHASING SERVICES      532100 PURCHAS         Inactive - 7/1/01
                 RISK MANAGEMENT 533000
                                                  RISK MANAGEMENT      533100 RISK MGT
           FACILITIES 540000
                 FACILITY DIRECTOR 541000
                                            FACILITIES DEPARTMENT      541100 FACILITIES
                                                        WAREHOUSE      532200 WAREHSE
                 MAINT&OPERATE 542000
                                                  BUILDING SERVICES    542100 BLDGSVCS
                                                CUSTODIAL SERVICES     542200 CUSTSVCS
                                                 GROUNDS SERVICES      542300 GRNDSSV
                 SUPPORT SERVICS 544000
                                                       FIXED ASSETS    544200 FIXEDASST
                 FACILITIES PLANNG 545000
                                       ENVIRONMENTAL HLTH&SAFTY        545100 ENV H&S
                                                  SPACE UTILIZATION    545200 SPACEUTL
           FISCAL SERVICES 550000
                 FISCLSVC DIRECTR 551000
                                      FISCAL SERVICES DEPARTMENT       551100 FISCAL
                 CASHIERING SVCS 552000
                                               CASHIERING SERVICES     552100 CASHIERG
                                             PAR/WEB REGISTRATION      552200 PAR/WEB
                 FISCAL OPERATION 553000
                                         GENERAL LEDGER CONTROL        553100 GLCONTRL
                                            INSTITUTIONAL REVENUE      553200 REVENUE
                 ACCOUNTS PAYBL 555000
                                                 ACCOUNTS PAYABLE      555100 ACCTSPAY        Inactive - 7/1/00
                 PAYROLL SERVICE 559000
                                                  PAYROLL SERVICES     559100 PAYROLL         Inactive - 7/1/08
           INFO SYST&SVCS 560000
                 INFOSYS&SVCS DIR 561000
                                       INFORMATION SYSTMS & SVCS       561100 ISS
                 TELEPHONE SVCS 562000
                                               TELEPHONE SERVICES      562100 TEL SVCS
      HUM RES SVCS 600000
           HUMN RES SVCS 610000
                 VP HUM RES SVCS 611000
                                        OFFICE,VP HUMAN RESRCSVC       611100 VPHUMRE
                                      HUMAN RESOURCES DIVERSITY        611200 HR DIVRSIT
                 ADMN COMMITTEES 512000
                                               TEAM LIFE COMMITTEE     512100 TM LF CMTE Name Changed - 7/1/06
                                 (FORMERLY WELLNESS COMMITTEE )
      INSTITUTIONAL 700000
           INSTITUTIONAL 710000
                 INSTITUTIONAL 711000
                                              INSTITUTIONAL REVIEW     711100    INTREVIEW
                                                     ACCREDITATION     711200    ACCREDIT
                                                          INNOVATION   711300    INNOVATE
                                                    FACULTY SENATE     711400    FACSENAT

                                                  19 OF 59
 PALOMAR COMMUNITY COLLEGE FINAL CHART OF DEPARTMENT (DIVISION AND DEPARTMENT)
DEPARTMENT / ORGANIZATION                                     Revised    7/18/2011



                             CHARTFIELD DESCRIPTION             #       SHORTDES
                                                   FACULTY    711500    FACULTY
                               ADMINISTRATIVE ASSOCIATION     711600    ADMINASO
                                                       CAST   711610    ADMINASO
                                                    CCE-AFT   711620    ADMINASO
                                              INSTITUTIONAL   711700    INSTITS&B
                             INSTITUTIONAL RESERVES&BUD       711800    INSTRESRV
                                    INSTITUTIONAL/FINANCIAL   711900    INSTFINAN
                                               PROP M BOND    711910    PROPMBOND
                              INSTL OBLIGATIONS RISK MGMT     733100    IORISKMGMT
                               INSTL OBLIGATIONS FACILITIES   741100    IOFACILTS
                           INSTL OBLIGATIONS FISCAL SVCS      751100    IOFISCALSV
                               INSTL OBLIGATIONS INFO SVCS    761100    IOINFOSVCS




                                        20 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF PROGRAMS (TOPS-ACTIVITY) CODES
        PROGRAM / ACTIVITY                                   Revised       7/18/2011


        Key: Changes are Instructional Programs Only (0xxxx-4xxxx)
        Blue Font = New TOPS Code Name
        Yellow Highlights = Palomar College Use Only
        Strikethrough = Palomar College No Longer Using (xxxxx)
        Gray Highlights = Palomar College Not Using

                           CHARTFIELD DESCRIPTION          Old Codes   New Codes
        ALL PROGRAMS (TOPS)
             AGRICULTR/NATURAL RES 01000
                            AGRICULTURE TECH & SCIENCE       01010     01010
                                           ANIMAL SCIENCE    01020     01020
                       ANIMAL HEALTH TECHNICIAN
                                  VETERINARY TECHNICIAN      01021     01021
                                  ARTIFICIAL INSEMINATOR     01022     01022
                                            PLANT SCIENCE    01030     01030
                               AG PEST CONTROL ADVISOR       01031     01031
                             ORNAMENTAL HORTICULTURE
                                             HORTICULTURE    01090     01090
                              LANDSCAPE DESIGN & MAINT       01091     01091
                                 FLORICULTUR/FLORISTRY       01092     01092
                             AG BUSINESS SALES&SERVICE       01120     01120
                                                 FORESTRY    01140     01140
                                     NATURAL RESOURCES       01150     01150
                           PARKS AND RECREATION
                           PARKS & OUTDOOR RECREATION        01151     01151
                              AG POWER EQUIPMENT TECH        01160     01160
                            OTH AG&NATURAL RESOURCES         01990     01990
             ARCH&ENVIRONMNT DES 02000
                            ARCHITECTURAL TECHNOLOGY         02010     02010
                             ARCHITECTURAL MODEL BLDG        02020     02010
                            OTH ARC&ENVIRONMENT DSGN         02990     02990
             ENVIRONMENTAL SCIENCES AND TECHNOLOGIES 03000
                                 ENVIRONMENTAL STUDIES                 03020
                            ENVIRONMENTAL TECHNOLOGY                   03030
             BIOLOGICAL SCIENCES 04000
                             NATURAL (LIFE) SCIENCE, GEN
                                        BIOLOGY, GENERAL     04010     04010
                                         BOTANY, GENERAL     04020     04020
                           BACTERIOLOGY
                                             MICROBIOLOGY    04030     04030
                        ZOOLOGY
                                       ZOOLOGY, GENERAL      04070     04070
                                          NATURAL HISTORY              04080
                      PHYSIOLOGY (ANATOMY)
                                ANATOMY AND PHYSIOLOGY       04100     04100
                                                  ECOLOGY    04200     03020
                            BIOTECHNICAL & BIOMED TECH       04300     04300
                               OTHER BIOLOGICAL SCIENCE      04990     04990
             BUSINESS&MANAGEMENT 05000
                            BUSINESS & COMMERCE
                         BUSINESS & COMMERCE, GENERAL        05010     05010
                                               ACCOUNTING    05020     05020
                                        BANKING & FINANCE    05040     05040
                                BUSINESS ADMINISTRATION                05050
                                   BUSINESS MANAGEMENT       05060     05060
                               MGT;DEVELOP&SUPERVISION       05063     05063
                                    INTL BUSINESS & TRADE              05080
                                MARKETING & DISTRIBUTION     05090     05090
                                               ADVERTISING   05091     05091


                                         21 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF PROGRAMS (TOPS-ACTIVITY) CODES
        PROGRAM / ACTIVITY                                  Revised       7/18/2011


        Key: Changes are Instructional Programs Only (0xxxx-4xxxx)
        Blue Font = New TOPS Code Name
        Yellow Highlights = Palomar College Use Only
        Strikethrough = Palomar College No Longer Using (xxxxx)
        Gray Highlights = Palomar College Not Using

                          CHARTFIELD DESCRIPTION          Old Codes   New Codes
                                             PURCHASING     05092     05092
                                   SALES & SALESMANSHIP               05094
                                  MERCHANDISING (SALES)     05095     05090
                                                  DISPLAY   05096     05096
                                    INTERNATIONAL TRADE     05099     05080
                            TRANSPORT&MATERIAL MOVNG        05100     05100
                                                LOGISTICS   05102     05100
                              ADVANCED TRANSPORTATION       05106     09480
                                             REAL ESTATE    05110     05110
                                               INSURANCE    05120     05120
                          SECRETARY/ADMINISTRAT AST
                         OFFICE TECH/OFFICE COMP APPS       05140     05140
                             LEGAL SECRETARY/ADMIN AST      05141     05141
                               MEDICAL SECRY/ADMIN ASST     05142     05142
                                        COURT REPORTING     05143     05143
                            LABOR & INDUSTRIAL RELATION     05160     05160
                                       CUSTOMER SERVICE               05180
                            OTH BUSINESS & MANAGEMENT       05990     05990
            COMMUNICATIONS 06000
                         COMMUNICATIONS,GENERAL
                                MEDIA & COMMUNICATIONS      06010     06010
                                             JOURNALISM     06020     06020
                                                 RADIO/TV   06030     06040
                                                   CINEMA   06031     06120
                                    RADIO AND TELEVISION    06040     06040
                                AUDIO/VISUAL TECHNICIAN     06050
                                        PUBLIC RELATIONS    06060     06060
                                      TECHNICAL WRITING     06070     06070
                                 OTHER COMMUNICATIONS       06990
            MEDIA AND COMMUNICATIONS 06000
                                  MASS COMMUNICATIONS                 06100
                                             FILM STUDIES             06120
                                            DIGITAL MEDIA             06140
                                 OTHER COMMUNICATIONS                 06990
            COMPUTER & INFO SCI 07000
                     COMPUTER & INFORMATION SCI
                                      INFO TECH. GENERAL    07010     07010
                                 COMPUTER INFO SYSTEMS                07020
                            DATA PROCESSING OPERATION       07030     07010
                                COMPUTER PROGRAMMING        07040     07070
                             COMPUTR SYSTEMS ANALYSIS       07050     07070
                             COMPUTER SCIENCE (Transfer)              07060
                     COMPUTER SOFTWARE DEVELOPMENT                    07070
                                COMPUTER PROGRAMMING                  07071
                           COMPUTER SYSTEMS ANALYSIS                  07073
                             COMPUTER INFRASTRUCTURE                  07080
                       WORLD WIDE WEB ADMINISTRATION                  07090
                         OTHER COMPUTER & INFO SCI
                                 OTHER INFO TECHNOLOGY      07990     07990
            EDUCATION 08000
                           EDUCATION, GENERAL
                            EDUCATION, GENERAL (Pre-Prof)   08010     08010


                                        22 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF PROGRAMS (TOPS-ACTIVITY) CODES
        PROGRAM / ACTIVITY                                    Revised       7/18/2011


        Key: Changes are Instructional Programs Only (0xxxx-4xxxx)
        Blue Font = New TOPS Code Name
        Yellow Highlights = Palomar College Use Only
        Strikethrough = Palomar College No Longer Using (xxxxx)
        Gray Highlights = Palomar College Not Using

                           CHARTFIELD DESCRIPTION           Old Codes   New Codes
                               ADULT BASIC ED NON-CREDIT      0801N     0801N
                                           EDUCATIONAL AIDE             08020
                                        SPECIAL ED, GENERAL   08080     08090
                            SPECIAL ED SERVICE/AIDE
                                          SPECIAL EDUCATION   08090     08090
                                        PHYSICAL EDUCATION    08350     08350
                              PHYS FITNES & BODY MOVMNT       08351     08351
                                YOGA & TAI CHI NON-CREDIT     0835N     0835N
                               PHYSICAL EDUCATION MAJOR       08353     08350
                                 INTERCOLLEGIATE ATHLETE      08355     08355
                                  AQUATICS AND LIFESAVING               08357
                                                 RECREATION             08360
                                     RECREATION ASSISTANT               08361
                                          HEALTH EDUCATION    08370     08370
                                   INDUSTRIAL ARTS (TRANS)    08390     08390
                                             SIGN LANGUAGE              08500
                                EDUCATIONAL TECHNOLOGY                  08600
                                           OTHER EDUCATION    08990     08990
            ENGINEERING & IND TECH 09000
                                      ENGINEERING, GENERAL    09010     09010
                                ENGINEERING TECHNOLOGY        09240     09240
                            DRAFTING & DESIGN TECHNLGY        09250     09530
                                    RADIATION TECH/NONMED     09330
                            ELECTRONICS & ELECTRICTECH        09340     09340
                                   INDUSTRIAL ELECTRONICS     09342     09342
                                ELECTRIC/POWER TRANSMIT       09344     09344
                              ELECTRIC/POWER DISTRIBUTN       09345     09340
                           BIOMEDICAL INSTRUMENTATION                   09346
                                     ELECTRON MICROSCOPY      09347     09347
                     LASER TECHNOLOGY                LASER,
                                       OPTICAL TECHNOLOGY     09348     09348
                           ELECTRIC-MECH/ROBOT TECH
                               ELECTRO-MECHANICAL TECH        09350     09350
                                           APPLIANCE REPAIR   09351     09351
                                   BUSINESS MACHINE MAINT     09352
                                    PRINTING & LITHOGRAPHY    09360     09360
                                     TOOL & MACHINE DESIGN    09370     09560
                           INSTRUMENTATION TECHNOLGY          09430     09430
                                      BIOTEC INSTRUMENTION    09432     09340
                                       VACUUM TECHNOLOGY      09433     09433
                           MECHANICAL TECHNOLGY, GEN
                             INDUSTRIAL SYS TECH & MAINT      09450     09450
                                     ENVIRONMENT CONTROL      09451     09460
                              ENERGY CONSERVATN SYSTM         09455     09460
                          ENVIRON CONTROL TECH (HVAC)                   09460
                          ENERGY SYSTEMS TECHNOLOGY                     09461
                                         DIESEL TECHNOLOGY    09470     09470
                                    HEAVY EQUIPMENT MAINT     09472     09472
                              HEAVY EQUIPMENT OPERATNS        09473     09473
                                    AUTOMOTIVE TECHNOLGY      09480     09480
                                     AUTO COLLISION REPAIR    09482     09490
                               MOTORCYCLE,SMALL ENGINE        09483     09483


                                         23 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF PROGRAMS (TOPS-ACTIVITY) CODES
        PROGRAM / ACTIVITY                                     Revised       7/18/2011


        Key: Changes are Instructional Programs Only (0xxxx-4xxxx)
        Blue Font = New TOPS Code Name
        Yellow Highlights = Palomar College Use Only
        Strikethrough = Palomar College No Longer Using (xxxxx)
        Gray Highlights = Palomar College Not Using

                            CHARTFIELD DESCRIPTION           Old Codes   New Codes
                       UPHOLSTERY REPAIR AUTO
                                      AUTO COLLISION REPAIR    09490     09490
                                  UPHOLSTERY REPAIR-AUTO                 09491
                              AERONAUTICAL/AVIATION TECH       09500     09500
                                   AVIATION AIRFRAME MECH      09501     09501
                               AVIATION POWERPLANT MECH        09502     09502
                                          COMMERCIAL PILOT     09503     30200
                                      AIRCRAFT ELECTRONICS     09504     09504
                               CONSTRUCTION CRAFTS TECH        09520     09520
                                                 CARPENTRY     09521     09520
                                                 ELECTRICAL    09522     09522
                            PLUMBING/PIPEFITNG&STEAMFIT        09523     09523
                                                     GLAZING   09524     09524
                                        MILL & CABINET WORK    09525     09525
                               MASONRY/TILE/CEMNT/PLASTR       09526     09526
                                  PAINTING & DECORATING
                         PAINTING,DECORATING&FLOORING          09527     09527
                                      DRYWALL & INSULATION     09528     09528
                                                    ROOFING    09529     09529
                                      DRAFTING TECHNOLOGY      09530     09530
                                    TECHNICAL ILLUSTRATION     09536     09536
                                      CHEMICAL TECHNOLOGY      09540     09540
                          PLASTICS
                                     PLASTICS & COMPOSITES     09542     09542
                                   PETROLEUM TECHNOLOGY        09543     09543
                                LABORATORY SCIENCE TECH        09550     09550
                         INDUSTRIAL/MANUFACTUR TECH
                            MANUFAC AND INDUSTRIAL TECH        09560     09560
                             MACHINE TOOL/SHOP
                               MACHINING & MACHINE TOOLS       09563     09563
                        SHEET METAL
                       SHEET METAL & STRUCTURAL METAL          09564     09564
                         WELDING & CUTTING
                                       WELDING TECHNOLOGY      09565     09565
                          INDUSTR & OCC SAFETY & HEALTH                  09567
                              INDUSTRIAL QUALITY CONTROL       09568     09568
                             CIVIL & CONSTRUCTN MGT TECH       09570     09570
                                 CONSTRUCTION INSPECTION       09572     09572
                                                  SURVEYING    09573     09573
                            SANITATION & PUBL HLTH TECH
                               WATER & WASTEWATER TECH         09580     09580
                                    INDUSTRIAL SAFETY TECH     09583     09560
                                        MARINE TECHNOLOGY      09590     09590
                               DIVING & UNDERWATR SAFETY       09591     09591
                                                      OPTICS   09610     09610
                               MUSICAL INSTRUMENT REPAIR       09620     09620
                               OTH ENGNEER & INDUST TECH       09990     09990
            FINE & APPLIED ARTS 10000
                                         FINE ARTS, GENERAL    10010     10010
                                                         ART   10020     10020
                              PAINT,DRAW,MIXMEDIA NON-CR       1002N     1002N
                                         PAINTING & DRAWING    10021     10021


                                         24 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF PROGRAMS (TOPS-ACTIVITY) CODES
        PROGRAM / ACTIVITY                                    Revised       7/18/2011


        Key: Changes are Instructional Programs Only (0xxxx-4xxxx)
        Blue Font = New TOPS Code Name
        Yellow Highlights = Palomar College Use Only
        Strikethrough = Palomar College No Longer Using (xxxxx)
        Gray Highlights = Palomar College Not Using

                           CHARTFIELD DESCRIPTION           Old Codes   New Codes
                                               SCULPTURE      10022     10022
                                                 CERAMICS     10023     10023
                                                     MUSIC    10030     10040
                                                     MUSIC              10040
                                            PERFORMANCE       10041     10040
                                  COMPOSITION & THEORY        10042     10040
                                       COMMERCIAL MUSIC       10050     10050
                                      TECHNICAL THEATER       10060     10060
                                           DRAMATIC ARTS      10070     10070
                                                     DANCE    10080     10080
                                           APPLIED DESIGN     10090     10090
                                                  JEWELRY     10091     10091
                                            PHOTOGRAPHY       10110     10110
                                   APPLIED PHOTOGRAPHY        10120     10120
                                  PHOTOGRAPHY LABTECH         10121     10121
                              COMMERCIAL PHOTOGRAPHY          10122     10120
                                         COMMERCIAL ART       10130     10130
                     GRAPHIC ARTS
                                 GRAPHIC ART AND DESIGN       10300     10300
                                     COMPUTER GRAPHICS        10302
                               OTHER FINE & APPLIED ARTS      10990     10990
            FOREIGN LANGUAGE 11000
                     FOREIGN LANGUAGES
                                    FOREIGN LANGUAGES
                                                (GENERAL)     11010     11010
                                  FOREIGN LANGUAGE LAB        11011     11011
                                                   FRENCH     11020     11020
                                                   GERMAN     11030     11030
                                                    ITALIAN   11040     11040
                                                   SPANISH    11050     11050
                                                   RUSSIAN    11060     11060
                                                   CHINESE    11070     11070
                                                 JAPANESE     11080     11080
                                                      LATIN   11090     11090
                     GREEK (CLASSICAL)
                                                     GREEK    11100     11100
                                        HEBREW & SEMITIC      11110     11110
                                                    ARABIC    11120     11120
                                     AFRICAN LANGUAGES        11160     11160
                     ASIAN (CHINESE&JA EXCLUDED)
                              ASIAN,SOUTH ASIAN, PACIFIC
                                                       ISLE   11170     11170
                     FILIPINO
                                       FILIPINO (TAGALOG)     11171     11171
                     PORTUGUESE (CLASICAL)
                                             PORTUGUESE       11190     11190
                               OTHER FOREIGN LANGUAGE         11990     11990
            HEALTH 12000
                     HEALTH PROFESSIONS
                                   HEALTH OCCUPATIONS,
                                                  GENERAL     12010     12010
                                       MEDICINE, GENERAL      12012


                                         25 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF PROGRAMS (TOPS-ACTIVITY) CODES
        PROGRAM / ACTIVITY                                  Revised       7/18/2011


        Key: Changes are Instructional Programs Only (0xxxx-4xxxx)
        Blue Font = New TOPS Code Name
        Yellow Highlights = Palomar College Use Only
        Strikethrough = Palomar College No Longer Using (xxxxx)
        Gray Highlights = Palomar College Not Using

                           CHARTFIELD DESCRIPTION        Old Codes    New Codes
                            HOSPITAL/HEALTH CARE ADMIN     12020      12020
                            HOSPITAL STAFF DEVELOPMNT      12022      12022
                                             NURSING, RN   12030      12300
                            TOUCH FOR HEALTH NON-CRED      1203N      1203N
                                            NURSING, LVN   12032      12300
                              CERTIFIED NURSE ASSISTANT    12033      12300
                                   HOSPITAL WARD CLERK     12035
                             HOSP CENTRAL SERVICE TECH     12036
                               MEDICAL ASST/OFFICE TECH    12037      12080
                                       HOME HEALTH AIDE    12038      12300
                                      DENTAL TECHNICIAN    12040      12400
                                       DENTAL ASSISTANT    12041      12400
                                       DENTAL HYGIENIST    12042      12400
                                MEDICAL LAB TECHNOLOGY     12050      12050
                                   PHYSICIANS ASSISTANT    12060      12060
                                    ELECTRO-DIAGNOSTIC     12070
                                      MEDICAL ASSISTING               12080
                         HEALTH FACIL UNIT COORDINATOR                12083
                         HOSPITAL CENTRAL SERVICE TECH                12090
                              RESPRATORY CARE/THERAPY      12100      12100
                                   CARDIOVASCULAR TECH     12130      12130
                                  ORTHOPEDIC ASSISTANT     12140      12140
                                  ELECTROCARDIOGRAPHY                 12150
                               SURGICAL TECH/O.R. NURSE    12170      12170
                            OCCUPATIONAL THERAPY TECH      12180      12180
                                    OPTICAL TECHNOLOGY     12190      12190
                             SPEECH PATHOLGY/AUDIOLGY      12200      12200
                          PHARMACY TECHNICIAN
                                 PHARMACY TECHNOLOGY                  12210
                                 PHYSICAL THERAPY ASST     12220      12220
                                       ATHLETIC TRAINER    12221      12280
                                    RECREATION THERAPY     12223
                               HEALTH INFORMATION TECH     12230      12230
                                   SCHOOL HEALTH CLERK                12240
                              RADIOLOGICAL TECHNOLOGY      12250      12250
                                  NUCLEAR THERAPY TECH     12251      12251
                              DIAGNOSTIC MED SONOGRAM      12253      12253
                                                NURSING               12300
                                    REGISTERED NURSING                12301
                          LICENSED VOCATIONAL NURSING                 12302
                              CERTIFIED NURSE ASSISTANT               12303
                                       HOME HEALTH AIDE               12308
                            TOUCH FOR HEALTH NON-CRED                 1230N
                                  PSYCHIATRIC TECHNICAN    12390      12390
                                      DENTAL TECHNICIAN               12400
                                       DENTAL ASSISTANT               12401
                                       DENTAL HYGIENIST               12402
                                  DENTAL LAB TECHNICIAN               12403
                               EMERGENCY MEDICAL TECH      12500      12500
                                      MORTUARY SCIENCE     12550      12550




                                        26 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF PROGRAMS (TOPS-ACTIVITY) CODES
        PROGRAM / ACTIVITY                                     Revised       7/18/2011


        Key: Changes are Instructional Programs Only (0xxxx-4xxxx)
        Blue Font = New TOPS Code Name
        Yellow Highlights = Palomar College Use Only
        Strikethrough = Palomar College No Longer Using (xxxxx)
        Gray Highlights = Palomar College Not Using

                         CHARTFIELD DESCRIPTION        Old Codes         New Codes
                    HEALTH PROF CORE CURRCUM
                                HEALTH PROF TFR CORE
                                              CURRCUM    12600           12600
                           OTHER HEALTH OCCUPATIONS      12990           12990
            CONSUMRED&HOMEECON 13000
                     CONSUMER HOMEMAKING
                     FAMILY & CONSUMER SCIENCES, GEN     13010           13010
                    INTERIORS;ENVIRN,DES,MERCH
                                    INTERIOR DESIGN &
                                        MERCHANDISING    13020           13020
                                           UPHOLSTERY    1302A           1302A
                                               FASHION   13030           13030
                          QUILT,STICH,RUGS NON-CREDIT    1303N           1303N
                                        FASHION DESIGN   13031           13031
                               FASHION MERCHANDISING     13032           13032
                                  FASHION PRODUCTION     13033           13033
                                      LIFE MANAGEMENT    13040           13010

                        LIFESPAN;CHDV,FAMILY
                             CHDV, EARLY CARE & EDUCATION      13050     13050
                               CBIRTH,RETIR,LIVE,AGE NONCR     1305N     1305N
                                         CHILD DEVELOPMENT     13051     13050
                        EXCEPTIONAL CHILD
                              CHILDREN WITH SPECIAL NEEDS      13052     13052
                                              GERONTOLOGY      13053     13090
                        NANNY TRAINING
                                   PRESCHOOL AGE CHILDREN      13054     13054
                                      INFANTS AND TODDLERS               13059
                           NUTRITION & FOOD
                            NUTRITION, FOOD, CULINARY ARTS     13060     13060
                                DIET,HERBS,FOLKMED NON-CR      1306N     1306N
                                RESTURANT & FOOD SVC MGT       13061     13070
                         DIETETICS
                               DIETETIC SERVICES AND MGMT      13062     13062
                        CULINARYARTS;CHEF,FOODSRV
                                              CULINARY ARTS    13063     10363
                                  NUTRITION, HEALTH/FITNESS    13064     13060
                                    FOOD & EQUIPMENT DEMO      13065
                                                HOSPITALITY    13070     13070
                         RESTAURANT/FOOD SVCS AND MGMT                   13071
                                            GERONTOLOGY                  13090
                        OTH CONSUMR ED/HOME ECON
                                 OTH FAMILY & CONSUMER
                                               SCIENCES        13990
            LAW 14000
                                             LAW, GENERAL      14010     14010
                        LEGAL ASSISTANT
                                                PARALEGAL      14020     14020
                                                OTHER LAW      14990     14990
            HUMANITIES (LETTERS) 15000
                                                     ENGLISH   15010     15010



                                          27 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF PROGRAMS (TOPS-ACTIVITY) CODES
        PROGRAM / ACTIVITY                                   Revised       7/18/2011


        Key: Changes are Instructional Programs Only (0xxxx-4xxxx)
        Blue Font = New TOPS Code Name
        Yellow Highlights = Palomar College Use Only
        Strikethrough = Palomar College No Longer Using (xxxxx)
        Gray Highlights = Palomar College Not Using

                           CHARTFIELD DESCRIPTION          Old Codes   New Codes
                      ENGLISH WRITE&TUTOR CNTER
                                   ENGLISH TUTOR CENTER      15011     15011
                                           LANGUAGE ARTS               15020
                                COMPARATIVE LITERATURE       15030     15030
                                                  CLASSICS   15040     15040
                      SPEECH/DEBATE/FORENSICS
                                  SPEECH COMMUNICATION       15060     15060
                                         CREATIVE WRITING    15070     15070
                           CREATIVE WRITING,NON-CREDIT       1507N     1507N
                                               PHILOSOPHY    15090     15090
                                        RELIGIOUS STUDIES    15100     15100
                                                   READING   15200     15200
                             OTHER HUMANITIES (LETTERS)      15990     15990
            LIBRARY SCIENCE 16000
                               LIBRARY SCIENCE, GENERAL      16010     16010
                                LIBRARY TECHNICIAN (AIDE)    16020     16020
                                   OTHER LIBRARY SCIENCE     16990     16990
            MATHEMATICS 17000
                                            MATH, GENERAL    17010     17010
                                   MATH LEARNING CENTER      17011     17011
                                           TECHNICAL MATH    17017
                                               MATH SKILLS   17020     17020
                                      OTHER MATHEMATICS      17990     17990
            MILITARY STUDIES 18000
                                          MILITARY SCIENCE   18010     18010
                                  OTHER MILITARY STUDIES     18990     18990
            PHYSICAL SCIENCES 19000
                              PHYSICAL (EARTH) SCIENCES      19010     19010
                                  ENVIRONMENTAL STUDIES      19011     03020
                                         PHYSICS, GENERAL    19020     19020
                                      CHEMISTRY,GENERAL      19050     19050
                                                ASTRONOMY    19110     19110
                                   ATMOSPHERIC SCIENCES      19130     19990
                                                  GEOLOGY    19140     19140
                                           OCEANOGRAPHY      19190     19190
                                     OCEANOGRAPHY TECH       19200     19200
                                            EARTH SCIENCE              19300
                                 OTHER PHYSICAL SCIENCE      19990     19990
                             SCIENCE COMPUTER LAB (ALL)      19991     19991
            PSYCHOLOGY 20000
                                    PSYCHOLOGY, GENERAL      20010     20010
                             ORAL COMM,EXPLORE NON-CR        2001N     2001N
                                       OTHER PSYCHOLOGY      20990     20990
            PUBLIC AFFAIRS&SRVCS 21000
                                     COMMUNITY SERVICES      21010
                                VOLUNTEER PROGRAM MGT        21011     21990
                                   SWIMMING & LIFESAVING     21012     08350
                                   PUBLIC ADMINISTRATION     21020     21020
                                    SKI PATROL TECHNICIAN    21022
                      SOCIAL WORK & HELPING
                                          HUMAN SERVICES     21040     21040
                              ADMINISTRATION OF JUSTICE      21050     21050


                                        28 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF PROGRAMS (TOPS-ACTIVITY) CODES
        PROGRAM / ACTIVITY                                   Revised       7/18/2011


        Key: Changes are Instructional Programs Only (0xxxx-4xxxx)
        Blue Font = New TOPS Code Name
        Yellow Highlights = Palomar College Use Only
        Strikethrough = Palomar College No Longer Using (xxxxx)
        Gray Highlights = Palomar College Not Using

                           CHARTFIELD DESCRIPTION          Old Codes   New Codes
                                             CORRECTIONS     21051     21051
                                      PROBATION & PAROLE     21052     21052
                      INDUSTRIAL SECURITY
                           INDUST & TRANSPORT SECURITY       21053     21053
                                          POLICE ACADEMY     21055     21055
                                          HUMAN SERVICES     21070
                                        EDUCATIONAL AIDE     21075     08020
                            BASIC TUTOR TRAIN NON-CREDT      2107N     2107N
                                    RECREATION ASSISTANT     21076     08360
                                      SCHOOL HEALTH AIDE     21078     12240
                      FIRE CONTROL TECHNOLOGY
                                         FIRE TECHNOLOGY     21330     21330
                                             FIRE ACADEMY    21335     21335
                             ENVIRONMTL/HAZ MAT CONTRL       21350     03030
                      OTHER PUBLIC AFFAIRS & SVC
                        OTHER PUBLIC & PROTECTIVE SVCS       21990     21990
            SOCIAL SCIENCES 22000
                                     SOCIAL SCIENCES, GEN    22010     22010
                                         WOMEN'S STUDIES     22011     22011
                                           ANTHROPOLOGY      22020     22020
                                           ETHNIC STUDIES    22021     22030
                                            ARCHAEOLOGY      22022     22022
                                           ETHNIC STUDIES              22030
                                                ECONOMICS    22040     22040
                                                   HISTORY   22050     22050
                                               GEOGRAPHY     22060     22060
                                        POLITICAL SCIENCE    22070     22070
                                    STUDENT GOVERNMENT       22071     22071
                                                SOCIOLOGY    22080     22080
                                    OTHER SOCIAL STUDIES     22990     22990
            COMMERCIAL SERVICES 30000
                                      CUSTODIAL SERVICES     30050
                                                BARBERING    30060
                                            COSMETOLOGY      30070     30070
                                             DRYCLEANING     30080     30080
                              TRAVEL SERVICES & TOURISM      30090     30090
                                        FLIGHT ATTENDANT     30091
                         AVIATION AND AIRPORT MGMT/SVC                 30200
                                                  PILOTING             30202
                                        FLIGHT ATTENDANT               30204
                             OTHER COMMERCIAL SERVICES       30990     30990
            INTERDISCIPLNARY STUDY 49000
                                   LIBERAL ARTS & SCIENCE    49010     49010
                                BIOLOGICAL & PHYSICAL SCI    49020     49020
                                                HUMANITIES   49030     49030
                              ENGINEERING & OTHER DISCIP     49040
                                         GENERAL STUDIES     49300     49300
                                     SUPERVISED TUTORING     4930A     4930A
                             SUPERVISED TUTORING NONCR       493AN     493AN
                                                 GUIDANCE    4930B     4930B
                                    INTERPERSONAL SKILLS     4930C     4930C
                            INDEPEND LIVING SKILL NON-CR     493CN     493CN


                                        29 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF PROGRAMS (TOPS-ACTIVITY) CODES
        PROGRAM / ACTIVITY                                      Revised       7/18/2011


        Key: Changes are Instructional Programs Only (0xxxx-4xxxx)
        Blue Font = New TOPS Code Name
        Yellow Highlights = Palomar College Use Only
        Strikethrough = Palomar College No Longer Using (xxxxx)
        Gray Highlights = Palomar College Not Using

                           CHARTFIELD DESCRIPTION             Old Codes   New Codes
                                   JOB SEEK/CHANGE SKILLS       4930D     4930D
                                        ACADEMIC GUIDANCE       4930E     4930E
                                     COMMUNICATION SKILLS       4930F     4930F
                                                      WRITING   4930G     4930G
                      SPEECH (ORAL)
                                                      SPEECH    4930H     4930H
                              LEARNINGSKILLS,HANDICAPED         4930I     4930I
                             LEARNSKIL,HANDICAPD NONCR          493IN     493IN
                               LIVING SKILLS,HANDICAPPED        4930J     4930J
                      LEARNINGSKILLS,LERNDISABLD
                                    LEARNINGSKILLS, LEARN
                                                    DISABLED    4930K     4930K
                             LEARNINGSKILLS,SPCH IMPARD         4930L     4930L
                                     COMPUTATIONAL SKILLS       4930M     4930M
                                  PRE-ALGEBRA-BASIC MATH        4930N     4930N
                                  ALGEBRA/GEOMETRY/TRIG         4930O
                              ADULT BASIC ED (GRADES 1-8)       4930P     4930P
                                 HS DIPLOMA PROGRAM/GED         4930Q     4930Q
                       READING SKILLS
                          READING SKILLS, PRECOLLEGIATE         4930R     4930R
                                              SPEED READING     4930S     4930S
                                     READING SERVICES LAB       4930T     4930T
                                         SKILL DEVELOPMENT      4930U     4930U
                               ENGLISH AS A SECOND LANG         4930V     4930V
                                             ESL NON-CREDIT     493VN     493VN
                                         COLLEGE LEVEL ESL     4930W      4930W
                                         SURVIVAL LEVEL ESL     4930X     4930X
                                                  CITIZENSHIP   4930Y     4930Y
                                    CITIZENSHIP NON-CREDIT      493YN     493YN
                                                STUDY SKILLS              4930Z
                                             VOCATIONAL ESL     49310     49310
                            LEARNING OUTCOMES COUNCIL                     49350
                                     BASIC SKILLS INITIATIVE              49360
                                                 ESL WRITING    493AA     493AA
                                                 ESL READING    493AB     493AB
                                       ESL SPEAK/LISTENING      493AC     493AC
                                             ESL INTEGRATED     493AD     493AD
                            OTHER INTERDISCIPLINE STUDY         49990     49990
                                  COOPERATIVE EDUCATION         49991     49991
                                    LEARNING COMMUNITIES        49992     49992
                                          WEEKEND COLLEGE       49993     49993
                                       DISTANCE EDUCATION       49994     49994
            INST RETIRE BEN&INCENT 59000
                            INSTRUCT RETIREE BEN/INCENT         59100     59100
                             GOLDEN HANDSHAKE, INSTRUC          59110     59110
            INSTR ADMIN&GOVERNCE 60000
                                ACADEMIC ADMINISTRATION         60100     60100
                             ACA DEANS PAY,SUPPT,OPERA          60110     60110
                                             TENURE REVIEW      60120     60120
                             COURSE & CURRICULUM DEVLP          60200     60200
                                      FACULTY ORIENTATION       60210     60210
                                ACADEMIC/FACULTY SENATE         60300     60300


                                          30 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF PROGRAMS (TOPS-ACTIVITY) CODES
        PROGRAM / ACTIVITY                                   Revised       7/18/2011


        Key: Changes are Instructional Programs Only (0xxxx-4xxxx)
        Blue Font = New TOPS Code Name
        Yellow Highlights = Palomar College Use Only
        Strikethrough = Palomar College No Longer Using (xxxxx)
        Gray Highlights = Palomar College Not Using

                          CHARTFIELD DESCRIPTION           Old Codes   New Codes
                               ADJUNCT FACULTY SENATE        60310     60310
                            OTHER INSTRUCTIONAL ADMIN        60900     60900
                                 DIVISION SUPPORT STAFF      60910     60910
                             ACCREDITATION SELF-STUDY        60920     60920
            INSTR SUPPORT SVCS 61000
                                        LEARNING CENTER      61100     61100
                                                TUTORING     61110     61110
                              COMPUTER ASSISTED INSTR        61150     61150
                                                  LIBRARY    61200     61200
                                                    MEDIA    61300     61300
                                            AUDIO/VISUAL     61310     61310
                                 EDUCATIONAL TELEVISON       61320     61320
                                   MUSEUMS & GALLERIES       61400     61400
                            ACADEMIC INFO SYSTEM TECH        61500     61500
                           OTHR INSTITUT SUPPORT SVCS        61900     61900
                          PALOMAR FACULTY FEDERATION         61950     61950
            ADMISSIONS & RECORDS 62000
                                  ADMISSIONS & RECORDS       62100     62100
                                           STUDY ABROAD      62110     62110
            STUCNSL&CARERGUIDNC 63000
                                COUNSELING & GUIDANCE        63100     63100
                           MATRICULATION & STU ASSESS        63200     63200
                              MATRICULATION,NONCREDIT        63210     63210
                                    TRANSFER PROGRAMS        63300     63300
                                        CAREER GUIDANCE      63400     63400
                           OTHER COUNCLING & GUIDNCE         63900     63900
            OTHER STUDENT SRVCES 64000
                                                     DSPS    64200     64200
                                                     EOPS    64300     64300
                              STUDENT HEALTH SERVICES        64400     64400
                             STUDENT PERSONNEL ADMIN         64500     64500
                           STU SPT DEAN,SUPPT STAF,OP        64510     64510
                                      FINANCIAL AID ADMIN    64600     64600
                                   STUDENT WORK STUDY        64650     64650
                               JOB PLACEMENT SERVICES        64700     64700
                                     VETERANS SERVICES       64800     64800
                                      STUDENT ACTIVITIES     64910     64910
                                          CALWORKS/TANF      64920     64920
                               OTHER STUDENT SERVICES        64990     64990
            OPERATN&MAINT, PLANT 65000
                                BUILDING MAINT & REPAIR      65100     65100
                            PHYSICAL PLANT MAINTNANCE        65110     65110
                                     CUSTODIAL SERVICES      65300     65300
                                GROUNDS MAINT & REPAIR       65500     6550
                                                 UTILITIES   65700     65700
                                  ENERGY CONSERVATION        65710     65710
                           OTH OPERATIONS/MAINT PLANT        65900     65900
                                          M&O ABATEMENT      65990     65990
            PLAN POLICYMKGCOORD 66000
                                       GOVERNING BOARD       66100     66100
                           PRESIDENT,SUPPTSTAFF,OPER         66200     66200
                            VPINST, SUPPTSTAFF, OPERAT       66300     66300


                                        31 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF PROGRAMS (TOPS-ACTIVITY) CODES
        PROGRAM / ACTIVITY                                    Revised       7/18/2011


        Key: Changes are Instructional Programs Only (0xxxx-4xxxx)
        Blue Font = New TOPS Code Name
        Yellow Highlights = Palomar College Use Only
        Strikethrough = Palomar College No Longer Using (xxxxx)
        Gray Highlights = Palomar College Not Using

                           CHARTFIELD DESCRIPTION           Old Codes   New Codes
                                  RESEARCH AND PLANNING       66310     66310
                             VPSTUSVC,SUPPTSTAFF,OPER         66400     66400
                            VPADMIN,SUPPTSTAFF,OPERAT         66500     66500
                                 COUNSEL AND CONTRACTS        66510     66510
                                         BUDGET PLANNING      66520     66520
                                  FACILITIES DEVELOPMENT      66530     66530
                            VPHUMRES,SUPPTSTAFF,OPER          66600     66600
                                                INSTITUTION   66700     66700
            GEN INSTITL SUPPRT SVC 67000
                                    COMMUNITY RELATIONS       67100     67100
                                             ADVANCEMENT      67110     67110
                           PUBLIC INFORMATN/MARKETING         67120     67120
                                       FISCAL OPERATIONS      67200     67200
                               GENERAL LEDGER CONTROL         67210     67210
                                         FEDERAL REVENUE      67220     67220
                             DEFERRED FEDERAL REVENUE         67230     67230
                                            STATE REVENUE     67240     67240
                                DEFERRED STATE REVENUE        67250     67250
                                            LOCAL REVENUE     67260     67260
                               DEFERRED LOCAL REVENUE         67270     67270
                                       SUSPENSE REVENUE       67280     67280
                              PAYROLL SUSPENSE POSTING        67290     67290
                                   HUMAN RESOURCES MGT        67300     67300
                                     PAYROLL OPERATIONS       67310     67310
                               HR EMPLOYEE OF THE YEAR        67320     67320
                             NONINSTR RETIRE BEN/INCNTV       67400     67400
                                      STAFF DEVELOPMENT       67500     67500
                                     WELLNESS COMMITTEE       67510     67510
                                           STAFF DIVERSITY    67600     67600
                                       LOGISTICAL SERVICS     67700     67700
                                                 INSURANCE    67710     67710
                                         CAMPUS SECURITY      67720     67720
                                               WAREHOUSE      67730     67730
                                                    SAFETY    67740     67740
                            TELECOMMUNICATION SERVICS         67750     67750
                                       BUSINESS SERVICES      67760     67760
                                             MAIL SERVICES    67770     67770
                                       CREATIVE SERVICES      67780     67780
                                               COMET COPY     67790     67790
                            MANAGEMENT INFORM SYSTEM          67800     67800
                              OTHER GEN INSTITUT SUPPRT       67900     67900
                                   ADMIN SVCS ABATEMENT       67990     67990
            COMMUNITY SERVICS 68000
                                   COMMUNITY RECREATION       68100     68100
                              COMMUNITY SERVICES CLASS        68200     68200
                            COMMUNITY USE OF FACILITIES       68300     68300
            ANCILLARY SERVICS 69000
                                              BOOKSTORES      69100     69100
                                                   BRAVURA    69110     69110
                             CHILD DEVELOPMENT CENTER         69200     69200
                                         FARM OPERATIONS      69300     69300
                                            FOOD SERVICES     69400     69400


                                         32 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF PROGRAMS (TOPS-ACTIVITY) CODES
        PROGRAM / ACTIVITY                                     Revised       7/18/2011


        Key: Changes are Instructional Programs Only (0xxxx-4xxxx)
        Blue Font = New TOPS Code Name
        Yellow Highlights = Palomar College Use Only
        Strikethrough = Palomar College No Longer Using (xxxxx)
        Gray Highlights = Palomar College Not Using

                            CHARTFIELD DESCRIPTION           Old Codes   New Codes
                                                     PARKING   69500     69500
                              STUDENT & CO-CURRICULR ACT       69600     69600
                                                  TELESCOPE    69610     69610
                                                        KKSM   69620     69620
                                INTERCOLLEGIATE ATHLETICS      69630     69630
                                          ATHLETIC TRAINING    69640     69640
                                            STUDENT TRUSTS     69650     69650
                                          STUDENT AGENCIES     69651     69651
                                        THEATRE BOX OFFICE     69660     69660
                                      THEATRE PRODUCTIONS      69670     69670
                                                PLANETARIUM    69680     69680
                                           STUDENT HOUSING     69700     69700
                                 OTHER ANCILLARY SERVICES      69990     69990
                                            STUDENT CENTER     69991     69991
            AUXILIARY OPERATIONS 70000
                                       CONTRACT EDUCATION      70100     70100
                                           HERS ARRA ADULT     70110     70110
                          HERS ARRA DISLOCATED WORKER          70120     70120
                              OTHER AUXILIARY OPERATIONS       70990     70990
            PHYS PROPRTY&AQUSTN 71000
                               CONSTRUCTION OF BUILDINGS       71100     71100
                             IMPRVE FUNCTNALTY/LIFE BLDG       71200     71200
                                INITIAL EQUIPMENT OF BLDGS     71300     71300
                                  NON-ROUTINE REPAIR/MAINT     71400     71400
                                          PURCHASE OF LAND     71500     71500
                                     PURCHASE OF BUILDINGS     71510     71510
                              UPGRADE TELCON/IT INFRASTR       71600     71600
                                         FACILITIES PLANNING   71700     71700
                              FIXED ASSET CONVERSN DEFLT       71800     71800
                      SITE/INFRASTUCTURE IMPROVEMENTS          71900     71900
            LONG-TERM DEBT 72000
                                            LONG TERM DEBT     72100     72100
                                                       TRANS   72200     72200
                                            OTHER FINANCING    72900     72900
            TRANS&PAYTO/FROM STU 73000
                                                  TRANSFERS    73100     73100
                                               TRANSFERS IN    73110     73110
                                             TRANSFERS OUT     73120     73120
                               PAYMENTS TO/FOR STUDENTS        73200     73200
                               EOPS SERVICES TO STUDENTS       73210     73210
                              STUDT FINANCIAL AID FEDERAL      73220     73220
                              STUDENT FINANCIAL AID STATE      73230     73230
                                     STUDENT SCHOLARSHIPS      73240     73240
                               TANF SERVICES TO STUDENTS       73250     73250
                                    OTHER STUDENT GRANTS       73260     73260
                                      OTHER STUDENT LOANS      73270     73270
                               CARE SERVICES TO STUDENTS       73280     73280
                                               OTHER OUTGO     73900     73900
            APPROP FOR CONTINGNCY 79000
                               CONTINGNCY YR END DEF REV       79100     79100




                                         33 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF CLASS/LOCATION


  CLASS/LOCATION                                       Revised 7/18/2011

            CHARTFIELD DESCRIPTION           5 DIGIT CHARTFIELD

         FISCAL USE
         GENERAL LEDGER CONTROL                                   00
         PROP M BUDGET                                            01
         REVENUE                                                  08
         LONG-TERM DEBT                                           09



         LOCATION
         PALOMAR SAN MARCOS CAMPUS                                10
         ESCONDIDO EDUCATION CENTER                               11
         POWAY SITE                                               12
         ROP SHADOWRIDGE SITE                                     13
         FALLBROOK SITE                                           14
         RAMONA SITE                                              15
         CAMP PENDLETON SITE                                      17
         BORREGO SPRINGS SITE                                     18
         PAUMA SITE                                               20
         MT. CARMEL SITE                                          21
         NORTH EDUCATION CENTER                                   30
         SOUTH EDUCATION CENTER                                   40



         PLANS

         MASTER PLANS:
         TECHNOLOGY PLAN                   16           T
         STAFFING PLAN                     16           S
         EQUIPMENT PLAN                    16           Q
         FACILITIES PLAN                   22           F
         EDUCATIONAL PLAN                  22           E

         STRATEGIC PLANS:
         STRATEGIC PLAN 2013               13           P
         STRATEGIC PLAN 2016               16           P

         PRP's:
         FASPC                              F
         IPC                                I
         SSPC                               S
         HRSPC                              H

         GOAL                                                     3X
         OBJECTIVE                                                X2

         CLASSES CURRENTLY BEING USED:
         13I24 - STRATEGIC PLAN 2013 IPC 2.4
         13P14 - STRATEGIC PLAN 2013 1.4
         13P23 - STRATEGIC PLAN 2013 2.3
         13P24 - STRATEGIC PLAN 2013 2.4
         13P41 - STRATEGIC PLAN 2013 4.1
         13P42 - STRATEGIC PLAN 2013 4.2
         13P61 - STRATEGIC PLAN 2013 6.1
         I24 - INSTRUCTIONAL PLANNING COUNCIL PRP 24
         I61 - INSTRUCTIONAL PLANNING COUNCIL PRP 61



                               34 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF CLASS/LOCATION


  CLASS/LOCATION                                   Revised 7/18/2011

             CHARTFIELD DESCRIPTION         5 DIGIT CHARTFIELD
         S12 - STUDENT SERVICES PLANNING COUNCIL PRP 12




                             35 OF 59
                                PALOMAR COMMUNITY COLLEGE FINAL CHART OF CLASS/LOCATION EXAMPLES FOR PLANS



CLASS/LOCATION EXAMPLES
3/1/10


            Account       Fund              Dept                  Program                                       Class                                   Project


       1    441000         11              511100                  66500                                        13P32                                   0000000

            Supplies   General Fund   Office of VP F&As          VP Admin                       Strategic Plan 2013 Goal 3, Objective 2               Unrestricted

       2    441000         11              541100                  65100                                        13P58                                   0000000

            Supplies   General Fund       Facilities       Building Maint & Repair              Strategic Plan 2013 Goal 5, Objective 8               Unrestricted

       3    441000         12              461100                  63100                                         S10                                    1812400

            Supplies Restricted Fund Counseling Services Counseling & Guidance                Student Services Planning Council PRP 10            Restricted Proj/Grant

       4    441000         11              511100                  66500                                          F3                                    0000000

            Supplies   General Fund   Office of VP F&AS          VP Admin              Finance & Administrative Services Planning Council PRP 3       Unrestricted

       5    441000         11              611100                  67320                                          H2                                    0000000

            Supplies   General Fund    Office of VP HR     Employee of the Year           Human Resource Services Planning Council PRP 2              Unrestricted

       6    441000         11              311100                  60210                                         I58                                    0000000

            Supplies   General Fund   Office of VP Instr     Faculty Orientation                 Instruction Planning Council PRP 58                  Unrestricted




                                                                            36 OF 59
    PALOMAR COMMUNITY COLLEGE PROJECT/GRANT
PROJECT                                      Revised   7/18/2011

PROJECT/GRANT
UNRESTRICTED
       UNRESTRICTED
                UNRESTRICTED                           0000000
DESIGNATED
       FEDERAL DES GEN FUND
                ARRA STATE STABILIZATION FUNDS         0111010
       STATE DES GEN FUND
                LOTTERY (PROP 20)                      0611019
                LOTTERY (NON-PROP 20)                  0611025
                APPRENTICESHIP ADMINISTRATION          0611100
                BASIC SKILLS                           0611200
                FY06-07 BASIC SKILLS (1X)              0611250
                FY09-10 BASIC SKILLS                   0611295
                ONE TIME FUNDS                         0611300
                ONE TIME FUNDS PRIOR YEAR              0611310
                PARTNERSHIP FOR EXCELLENCE             0611400
                GROWTH FUNDS                           0611500
                UNEXPENDED GROWTH PRIOR YEAR           0611600
                FY06-07 STATE APPORT 1X FUNDS          0611700
                FY06-07 CAREER TCH ED EQP (1X)         0611750
                SB 1133 ONE-TIME FUNDS                 0611900
       LOCAL EXTERNAL DES GEN FUND
                ADA ACCOMMODATION                      0811000
                ENRL/BFAP 2% ADMN, FIN AID 50%         0811010
                ENRL/BFAP 2% ADMN, FIS SVC 50%         0811011
                PARKING PENALTIES                      0811020
                PARKING PENALTY SURCHARGE              0811021
                PROCESSING FEE, STU REFUND             0811030
                RESERVE/RETIREE HLTH BENEFIT           0811040
                FOUNDATION BLOCK GRANT                 0811045
                STU HLTH SVCS STUDENT CLINIC           0811050
                TECH PREP SCHOOL/CAREER GRANT          0811060
                SDICCCA/MENTOR INTERN                  0811061
                PEW FORUM/UNDGERGRAD LEARNING          0811062
                TRANS, TAX REV ANTICIPATD NOTE         0811070
                FWS FEDERAL WORK STUDY PCC             0811080
                PROP M PROJECTS                        0811090
       LOCAL EXTERNAL DES CAP OUTLAY
                ESCONDIDO CENTER UPGRADE               0841100
                ESCONDIDO CNTR UPGRADE ABATEMT         0841110
                ESCONDIDO TENANT SPACE REMODEL         0841115
                SPRINT CELLULAR COMM TOWER             0841120
                CELL ANTENNA NEXTEL FACILITIES         0841130
                NEXTEL CELLULAR SITE LEASING           0841131
                FACILITIES MASTER PLAN                 0841200
                FACILITIES MASTER PLAN (LPA)           0841250
                STATE SCHED MAINT, PCC MATCH           0841300
                ST SCH MT FUTURE MATCH                 0841301
                SMSR DISTRICT MATCH FY2002             0841310
                SMSR District Match FY 2003            0841320
                SMSR FY03 ELECT SVC ESCONDIDO CTR      0841321
                SMSR FY03 SEWER LINE BLDG 3            0841322
                SMSR FY03 HVAC ESC PH 1                0841323
                SMSR FY03 BLDG 8 HVAC                  0841324
                PCC MATCH ADA BARRIER REMOV50%         0841350
                CAMPUS POLICE BUILDING                 0841360
                CAMPUS POLICE BLDG-LEGAL COSTS         0841361
                BUILDING REPAIR/REMODEL                0841500
                LIBRARY REMODEL                        0841501

                           37 OF 59
    PALOMAR COMMUNITY COLLEGE PROJECT/GRANT
PROJECT                                    Revised   7/18/2011

PROJECT/GRANT
                FOOD SERVICE REMODEL                 0841510
                CAMPUS POLICE BUILDING & KIOSK       0841520
                ESCONDIDO CTR CARPET REPLACEMT       0841550
       LOCAL INTERNAL DES GEN FUND
                ADMIN OVERHEAD ROP TO INSTRUCT       0811200
                ADMIN OVERHEAD, INSTRUCTION          0811201
                ADMINISTRATIVE OVERHEAD, FS          0811202
                FACILITIES WORK ORDERS               0811203
                ADMINISTRATV OVERHEAD,STU SVCS       0811204
                ADMIN OVERHEAD ADMIN SERVICES        0811205
                ADMIN OVERHEAD, BUSINESS SERV        0811206
                MANDATED CLAIMS                      0811207
                FOLLETT/DISTRICT                     0811208
                FOLLETT MINIMUM GUARANTEE            0811209
                ALLOWANCE/STUDENT RECEIVABLES        0811210
                FOLLETT DONATIONS                    0811211
                CO-CURRICULAR ACTIVITIES             0811212
                STAFF ACTIVITIES                     0811213
                FY04-05 FSTF ONE-TIME ALLOCATN       0811214
                MID-YEAR BUDGET CUTS                 0811215
                PROJECT 8 IMPLEMENTATION             0811216
                FY04-05 75/25 DISTRIBUTION           0811217
                CAST/AA PROFESSIONAL DEVELOPMT       0811218
                VPI - SPECIAL PROJECTS               0811219
                AMERICAN FIDELITY FLEX ACCT          0811220
                INSURANCE REIMBURSEMENTS             0811221
                BANKING SERVICES                     0811230
                BUILDING REPAIR/REMODEL              0811240
                PRESIDENT OFFICE REMODEL             0811241
                FIRE/SMOKE CAMPUS CLOSURE            0811242
                ESCONDIDO TENANCIES TRANSFER         0811245
                BULLETIN BOARD ESCONDIDO             0811250
                CATALOG 1/3                          0811260
                COURSE FEE BOWLING LANES             0811270
                COURSE FEE CHILD DEVLOPMENT          0811271
                COURSE FEE PUB SAFTY ADMN JUST       0811272
                COURSE FEE PUBLIC SAFETY FIRE        0811273
                LOAN/PS IMPLEMENTATION               0811290
                CREDIT CARD PROCESSING               0811295
                DONATIONS BOEHM GALLERY              0811300
                DONATIONS BUSINESS EDUCATION         0811301
                ENTERPRISE RENT                      0811310
                EOPS FOOD BANK                       0811320
                FACULTY CENTER ATM MACHINE           0811330
                FIELD COURSE BELIZE                  0811340
                FIELD COURSE SEA OF CORTEZ           0811341
                FIELD COURSE TETON/YELLOW            0811342
                FIELD COURSE EARTH SCIENCE           0811343
                FIELD COURSE CATALINA                0811344
                FIELD TRIP EARTH SCIENCES            0811350
                FIELD TRIP INTERIOR DESIGN           0811351
                FIELD TRIP LIFE SCIENCES             0811352
                FIELD TRIP DRAFTING                  0811353
                FIELD TRIP GEOGRAPHY                 0811354
                FIELD TRIP FASHION - NEW YORK        0811355
                FIELD TRIP FASHION-LOS ANGELES       0811356
                FIELD TRIP BODIES WORLD              0811357
                FIELD TRIP PERU                      0811358
                FIELD TRIP SPAIN                     0811359

                          38 OF 59
    PALOMAR COMMUNITY COLLEGE PROJECT/GRANT
PROJECT                                     Revised   7/18/2011

PROJECT/GRANT
                STUDY ABROAD ARGENTINA                0811360
                STUDY ABROAD CUERNAVACA               0811361
                STUDY ABROAD ENSENADA SPRING          0811362
                STUDY ABROAD ENSENADA SUMMER          0811363
                STUDY ABROAD HEART OF EUROPE          0811364
                STUDY ABROAD LONDON                   0811365
                STUDY ABROAD MADRID                   0811366
                STUDY ABROAD PARIS                    0811367
                STUDY ABROAD ECUADOR                  0811368
                STUDY ABROAD SAN MIGUEL MEXICO        0811369
                FUTURE TEACHERS CORPS                 0811370
                GATE RECEIPTS ATHLETICS               0811380
                INNOVATION FD/INS REDESIGN            0811390
                INTERNATIONAL EDUCATION               0811400
                INTERNATIONAL STUDENT                 0811410
                LIBRARY COPIER                        0811420
                MAT FEE AC/HEATNG/REFRIG (ROP)        0811422
                MATERIAL FEE AUTO BODY (ROP)          0811423
                MAT FEE CULINARY ARTS (ROP)           0811424
                MAT FEE DRAFTING TECH (ROP)           0811425
                MAT FEE GRAPHIC COMM/I-P (ROP)        0811426
                MATERIAL FEE UPHOLSTERY (ROP)         0811427
                MAIL SERVICES                         0811430
                MAIL/DUPLICATION ESCONDIDO            0811431
                COMET COPY                            0811432
                DUPLICATING ESCONDIDO/GRAPH           0811433
                BUSINESS SUPPORT SERVICES             0811434
                MAT FEE COMMUNICATIONS - FILM         0811437
                MAT FEE COMMUNICATIONS - JOUR         0811438
                MATERIAL FEE DENTAL ASSISTING         0811439
                MALPRACTICE INSURANCE                 0811440
                MAT FEE CUSTOMER SVC ACA              0811449
                MATERIAL FEE ACCOUNTING               0811450
                MATERIAL FEE ASL                      0811451
                MATERIAL FEE AUTO MECHANIC            0811452
                MATERIAL FEE BIOLOGY                  0811453
                MATERIAL FEE BUSINESS ED              0811454
                MATERIAL FEE CAD LAB                  0811455
                MATERIAL FEE CAREER CENTR             0811456
                MAT FEE COMMUNICATIONS - RTV          0811457
                MATERIAL FEE COMMUNITY ED             0811458
                MATERIAL FEE COMP SCI INFO SYS        0811459
                MATERIAL FEE COUNSELING               0811460
                MATERIAL FEE DIESEL TECH              0811461
                MATERIAL FEE DRAFTING                 0811462
                MATERIAL FEE EDUCATIONAL TV           0811463
                MATERIAL FEE ELECTRONICS              0811464
                MATERIAL FEE ENGLISH                  0811465
                MATERIAL FEE ESL                      0811466
                MATERIAL FEE FASHION                  0811467
                MATERIAL FEE FORENSIC SCI             0811468
                MATERIAL FEE GEOGRAPHY                0811469
                MATERIAL FEE GRAPHIC COMM             0811470
                MATERIAL FEE MATHEMATICS              0811471
                MATERIAL FEE MICROBIOLOGY             0811472
                MATERIAL FEE NURSING                  0811473
                MATERIAL FEE PARALEGAL                0811474
                MATERIAL FEE PHYSICAL EDUC            0811475
                MATERIAL FEE PUBLIC SAFETY            0811476

                          39 OF 59
    PALOMAR COMMUNITY COLLEGE PROJECT/GRANT
PROJECT                                      Revised   7/18/2011

PROJECT/GRANT
                MATERIAL FEE SECRETARIAL               0811477
                MATERIAL FEE SPEECH                    0811478
                MATERIAL FEE TUTORING                  0811479
                MATERIAL FEE WELDING                   0811480
                MATERIAL FEE WOODWORKING               0811481
                MATERIAL FEE ZOOLOGY                   0811482
                MATERIAL FEE ART                       0811483
                MATERIAL FEE READING LAB               0811484
                MATERIAL FEE PHYSICS & ENGINEER        0811485
                MAT FEE FAMILY AND CONSUM SCI          0811486
                COMMUNITY SVCS ABATE CSIS              0811487
                COMMUNITY SVCS ABATE GRAPHICS          0811488
                PAY FOR PRINT EC-200                   0811489
                GO-PRINT - ACADEMIC COMPUT             0811490
                GO-PRINT - ENGLISH DEPT                0811491
                GO-PRINT - CSIS                        0811492
                GO-PRINT - BUSINESS ED                 0811493
                GO-PRINT - ESCONDIDO CENTER            0811494
                GO-PRINT - CAREER CENTER               0811495
                GO-PRINT - GRAPHICS                    0811496
                GO-PRINT - ESL                         0811497
                COMMUNITY SVCS ABATE T+I               0811498
                COMMUNITY SVCS ABATE ES-9              0811499
                MFCU RENT/STU UNION FACILTY            0811500
                GO-PRINT - EARTH SCIENCES              0811501
                GO-PRINT - MATH                        0811502
                COMMUNITY SVCS ABATE ESL A-19          0811503
                GO-PRINT (INSTITUTIONAL)               0811504
                MATERIAL FEES DENTAL ASSISTING         0811505
                MAT FEE OCC & NONCREDIT PRGRM          0811506
                GO-PRINT - LIBRARY (2nd FL)            0811507
                GO-PRINT - DRAFTING TECHNOLOGY         0811508
                MATERIAL FEE UPHOLSTERY                0811509
                NOTARY FEES                            0811510
                ADJUNCT FACULTY OFFICE SETUP           0811511
                GO-PRINT - ESCONDIDO TLC               0811512
                GO-PRINT - PHYSICS                     0811513
                GO-PRINT - VISUAL MEDIA (ART)          0811514
                PALOMAR IDENTIFICATION CARD            0811520
                PEOPLESOFT IMPL/UPGRADES               0811530
                PLANETARIUM                            0811540
                PRODUCTION, ED TELEVISION              0811550
                CREATIVE SERVICES                      0811551
                PRODUCTION, INST MEDIA/ILLUST          0811552
                PRODUCTION,COUNSELING MULIMED          0811553
                SIGNAGE AND AV SALES                   0811554
                TELESCOPE AD SALES                     0811555
                RTV VIDEO PRODUCTION                   0811556
                RECYCLE PROJECTS                       0811560
                RENTAL FACILITY ESCONDIDO              0811570
                RENTAL FACILITY THEATRE                0811571
                RENTAL FACILITY SAN MARCOS             0811572
                REPAY/REPLACE LIBRARY BOOKS            0811580
                SALE AUDIO/VISUAL PRODUCTS             0811590
                SALE OF EQUIPMENT, PIANO               0811591
                SALE OF SURPLUS EQUIPMENT              0811592
                LOCKHEED MARTIN IMS, EMPL SUCC         0811593
                SALE OF EQUIPMENT, PHOTOGRAPHY         0811594
                ES NAGT-FWS CONFERENCE                 0811595

                           40 OF 59
    PALOMAR COMMUNITY COLLEGE PROJECT/GRANT
PROJECT                                     Revised   7/18/2011

PROJECT/GRANT
                STU HLTH SVCS COMM RELATIONS          0811600
                STU HLTH SVCS EMPLOYEE CLINIC         0811601
                STUDENT PLACEMENT SVC FEE             0811610
                SUMMER SWIM PROGRAM                   0811620
                TELEPHONE COMM ESCONDIDO              0811630
                TELEPHONE COMMISSION DIST             0811631
                TESTING FEE FAA                       0811640
                TESTING FEE MICROBIOLOGY NURSE        0811641
                TESTING FEE NURSING                   0811642
                TESTING FEES BUSINESS ED              0811643
                TESTING FEES MOUS                     0811644
                TRANSCRIPTS 2/3                       0811650
                VENDING, STUDENT AFFAIRS              0811660
                VENDING MACHINES LEADERSHIP           0811661
                STUDENT ACTIVITIES, DISTRICT          0811662
                VENDING, PRESIDENT'S OFFICE           0811663
                VENDING, DISTRICT                     0811665
                WAREHOUSE STORES SUPPLY               0811670
                WAREHOUSE STORES ABATEMENT            0811671
                INFORMATION SYSTEMS ABATEMENT         0811672
                VEHICLE ABATEMENT                     0811673
                FACILITIES ABATEMENT                  0811674
                WELDING CERTF&SCRAP SALE              0811680
                HVAC LOAD STUDY                       0811690
                LOCAL OBLIGATION BOND                 0811700
                SDICCCA                               0811710
                1X CAP IMPRVMT STU UNION SUBWY        0811800
                1X CAP IMPRVMT KTCHN EQP ARMRK        0811801
                1X CLIENT ADVANTGE RFP COPIERS        0811802
                SPPF 10-11                            0811920
                SPPF #1 SLOAC                         0811921
                SPPF #2 GRAD CAMPAIGN                 0811922
                SPPF #3 CCSSE SURVEY                  0811923
                SPPF #4 PEOPLEADMIN MODULE            0811924
                SPPF #5 PS POS CONTROL MODULE         0811925
                SPPF #6 COMMITMT ACCTG MODULE         0811926
                SPPF #7 PS FIXED ASSETS MODULE        0811927
                SPPF #8 IPC PRP PRIORITIES            0811928
                SPPF #9 SSPC PRP PRIORITIES           0811929
                OPERATING UNCERTAINTIES               0811930
                MUSIC PERFORMANCES                    0811940
                PERFORMING ARTS PRODUCTIONS           0811941
                DANCE PERFORMANCES                    0811942
                THEATRE ARTS PERFORMANCES             0811943
                RISK MANAGEMENT                       0811950
                SPPF 11-12                            0811960
                IPC PRP 10-11 ALLOCATION              0811970
                FIXED ASSET CONVERSION DATA           0811999
       LOCAL INTERNAL DES CAP OUTLAY
                BOOKSTORE ABATEMENT FUND 10           0841400
                SAFETY ISSUES                         0841401
                FACILITIES IMPROVEMENTS               0841402
                S BUILDING FPP                        0841403
                LIBRARY/LRC FPP                       0841404
                SAFETY FENCE - BASEBALL FIELD         0841405
                FPP PREPARATION                       0841406
                CEQA REQUIREMENTS MD BUILDING         0841407
                INFO SYSTEMS/TELEPHONE SYS            0841600
                HVAC - SERVER ROOM - INFO SYS         0841650

                          41 OF 59
    PALOMAR COMMUNITY COLLEGE PROJECT/GRANT
PROJECT                                     Revised   7/18/2011

PROJECT/GRANT
                INFRASTRUCTURE REPL/REPAIR            0841700
                SCIENCE BUILDING                      0841800
                MULTIDISCIPLINARY BUILDING/PCC        0841810
                PARKING LOT DESIGN/REPAIR             0841900
                SM TLC                                0841920
                EMERGENCY RESPONSE                    0841930
                GENERAL ARCHITECTURAL SERVICES        0841950
                PROP M ARCHITECT                      0841970
                E-AUCTION SURPLUS EQPMT SALES         0841980
                NORTH ED CNTR,ED & FCL MSTR PL        0841990
RESTRICTED
       FEDERAL RESTRICTED GEN FUND
               ADMIN ALLOW 5% SEOG & FWS              1112000
               ADMIN ALLOWANCE PELL GRNT              1112010
               CHILD DEVELOP TRAIN CONSORTIUM         1112100
               HEA FED WORK STUDY (Federal)           1112200
               HEA FED WORK STUDY (Off site)          1112210
               HEA AMERICA READS FWS                  1112220
               HEA TRIO                               1112300
               HEA ED OPPORTUNITY CENTERS             1112304
               TRIO/SSS SUPPLEMENTAL                  1112305
               HEA TRIO UPWARD BOUND                  1112310
               HEA GEAR UP PARTNERSHIP PROGRM         1112320
               HEA JOB LOCATION AND DEVELOP           1112350
               HHU ESL CITIZENSHIP GRANT              1112400
               FEMA OCT'03 WILDFIRES                  1112401
               FEMA OCT'07 WILDFIRES                  1112402
               SMALL BUSINESS RESOURCE CENTER         1112500
               PERKINS IIC                            1112600
               VATEA LEADERSHIP IIA                   1112610
               VTEA ENTERTAINMNT TECH MINIGRT         1112615
               PERKINS IV                             1112620
               VATEA STEP-UP                          1112630
               PERKINS TECH PREP                      1112640
               VETERANS EDUCATION                     1112700
               WORKFORCE INVESTMNT (JTPA) ESC         1112800
               ARRA PROGRAMS-SD WORKFORCE             1112850
               OFFICE OF JUSTICE COPS                 1112900
               BULLETPROOF VEST BVP OJP               1112901
               DEPT OF JUSTICE COPS MORE GRNT         1112910
               ARRA STATE STABILIZATION FUNDS         1112970
               TITLE V - HISPANIC SRVG INSTN          1112980
               TITLE V - HSI STEM                     1112985
               ADVNCNG GST PATHWYS AT PALOMAR         1112990
       FEDERAL REST STU FA FEDERAL
               ADMINISTRATIVE COST ALLOWANCE          1174000
               BUREAU OF INDIAN AFFAIRS               1174100
               DIRECT LOANS                           1174200
               DIRECT LOANS 04-05                     1174201
               DIRECT LOANS 05-06                     1174202
               DIRECT LOANS 06-07                     1174203
               DIRECT LOANS 07-08                     1174204
               DIRECT LOANS 08-09                     1174205
               DIRECT LOANS 09-10                     1174206
               DIRECT LOAN 10-11                      1174207
               DIRECT LOAN 11-12                      1174208
               FEDERAL INTEREST EARNED                1174300
               TRIO ED OPPORTUNITY CNTR PRGM          1174304
               HEA UPWARD BOUND-TRIO FEDERAL          1174310

                          42 OF 59
    PALOMAR COMMUNITY COLLEGE PROJECT/GRANT
PROJECT                                         Revised   7/18/2011

PROJECT/GRANT
               HEA GEAR UP FEDERAL                        1174320
               FWS FED WORK STUDY 98-99                   1174400
               FWS FED WORK STUDY 99-00                   1174410
               FWS FED WORK STUDY 00-01                   1174420
               FWS FED WORK STUDY 01-02                   1174430
               FWS FED WORK STUDY 02-03                   1174440
               FWS FED WORK STUDY 03-04                   1174460
               FWS FED WORK STUDY 05-06                   1174471
               FWS 06-07                                  1174472
               FWS 07-08                                  1174473
               FWS 08-09                                  1174474
               FWS 09-10                                  1174475
               NATIONAL SCIENCE FOUNDATION                1174500
               PELL GRANT 97-98                           1174600
               PELL GRANT 98-99                           1174610
               PELL GRANT 99-00                           1174620
               PELL GRANT 00-01                           1174630
               PELL GRANT 01-02                           1174640
               PELL GRANT 02-03                           1174650
               PELL GRANT 03-04                           1174660
               PELL GRANT 05-06                           1174671
               PELL 06-07                                 1174672
               PELL 07-08                                 1174673
               PELL 08-09                                 1174674
               PELL 09-10                                 1174675
               PELL 10-11                                 1174676
               PELL 11-12                                 1174677
               SEOG 97-98                                 1174700
               SEOG 98-99                                 1174710
               SEOG 99-00                                 1174720
               SEOG 00-01                                 1174730
               SEOG 01-02                                 1174740
               SEOG 02-03                                 1174750
               SEOG 03-04                                 1174760
               SEOG 05-06                                 1174771
               FSEOG 06-07                                1174772
               FSEOG 07-08                                1174773
               FSEOG 08-09                                1174774
               FSEOG 09-10                                1174775
               FSEOG 10-11                                1174776
               FSEOG 11-12                                1174777
               TRIO (EOPS) 98-99                          1174800
               TRIO (EOPS) 99-00                          1174810
               TRIO (EOPS) 00-01                          1174820
               TRIO (EOPS) 01-02                          1174830
               TRIO 02-03                                 1174840
               TRIO 03-04                                 1174850
               TRIO 05-06                                 1174861
               TRIO 06-07                                 1174862
               TRIO 07-08                                 1174863
               TRIO 08-09                                 1174864
               TRIO 09-10                                 1174865
       STATE RESTRICTED GEN FUND
               BFAP, BRD FINANCIAL ASIST PROG             1612000
               STATE BFAP CARRYOVER                       1612001
               STATE BFAP AUGMENTATION                    1612002
               BFAP AUGMENTATION CARRYOVER                1612003
               BLK GRT INSTR MTRL/EQP FY09-10             1612005
               BLK GRT INSTR MTRL & EQP FY09              1612006

                          43 OF 59
    PALOMAR COMMUNITY COLLEGE PROJECT/GRANT
PROJECT                                        Revised   7/18/2011

PROJECT/GRANT
                BL GRNT INSTR MTRL & EQ FY07             1612007
                BLK GRT INSTR MTRL & EQP FY08            1612008
                MAINTENANCE ALLOWANCE                    1612009
                BLK GRANT, INS EQUIP 1x PY-PY            1612010
                BLK GRANT, INST EQUIP ONGOING PY         1612011
                BLOCK GRANT,INSTR EQUIP 1X PY            1612012
                BLOCK GRANT,INSTR EQUIP ONGO CY          1612013
                BLOCK GRANT,INSTR EQUIP 1X FY04          1612014
                BLOCK GRANT,INSTR EQUIP 1X FY05          1612015
                BLOCK GRANT INSTR MTRL & EQ FY06         1612016
                INSTRUCTIONAL EQUIPMENT SB735            1612017
                INSTR EQUIP ONGOING FY 2003              1612018
                LOTTERY (NON-PROP 20)                    1612019
                CALWORKS                                 1612020
                CALWORKS CARRYOVER                       1612021
                LOTTERY (PROP 20)                        1612025
                DSPS, DISABLED STU PROG & SVC            1612030
                DSPS PRIOR YEAR                          1612031
                DRC CCC LIVE CAPTION                     1612035
                ED NET GRANT REBRAC                      1612040
                EOPS, CARE                               1612050
                CARE PRIOR YEAR                          1612051
                EOPS, EXTEND OPPORTUNITY PROG            1612060
                EOPS PRIOR YEAR GRANT                    1612061
                FACULTY & STAFF DEVELOPMENT              1612070
                FACULTY & STAFF DIVERSITY                1612080
                STAFF DEVELOPMENT & TRAINING             1612085
                FII GRANT STU EQUITY MENTOR              1612090
                FACULTY WORK EXPERIENCE                  1612095
                FSS INSTITUTIONALIZATION                 1612100
                FSS INTERNSHIP/EMPLOY DSPS               1612110
                FSS PLANNING GRANT #00-0011              1612111
                FSS INST GRANT/USSP #99-0360             1612112
                MATRICULATION                            1612120
                MATRICULATION THINK TANK GRANT           1612121
                MATRICULATION, NONCREDIT                 1612122
                MATRICULATION CARRYOVER FUNDS            1612125
                MATRIC NONCR CARRYOVER FUNDS             1612129
                MEDIA CENTER, NEW                        1612130
                PEACE OFFICR STANDARD TRAINING           1612140
                TANF                                     1612150
                TELE MODEL APPLI PILOT PROJECT           1612160
                TMAPP GRANT 98-0660                      1612161
                TMAPP GRANT 98-0666                      1612162
                TELECOM TECH/INFRASTRUCTURE I            1612170
                TELECOM TECH/INFRASTR PART II            1612171
                CA ARTICULATION NUMBER SYSTEM            1612180
                TRANSFER & ARTICULATION ALLOC            1612181
                CAN, CA ARTICULATION PRIOR YR            1612182
                DEPT OF ED ED INTERPRETERS (PInES)       1612183
                CAPACITY BLDG NRSG GRNT YEAR 1           1612184
                CDE EARLY CHILDHOOD MENTOR               1612185
                ASSOCIATE NURSING DEGREE GRANT           1612186
                ASSOC NRSG DEGREE GRT PRIOR YR           1612187
                CAPACITY BUILDING NURSING GRNT           1612189
                3C MEDIA SOLUTIONS                       1612190
                CCC CONFER                               1612191
                CA DEPT OF PARKS AND RECREATION          1612192
                GIS/GPS QUICK START P-SHIPS              1612193

                           44 OF 59
    PALOMAR COMMUNITY COLLEGE PROJECT/GRANT
PROJECT                                      Revised   7/18/2011

PROJECT/GRANT
                NURSING AUGMENTATION GRANT             1612194
                BASIC SKILLS                           1612200
                FY06-07 BASIC SKILLS (1X)              1612250
                FY07-08 BASIC SKILLS                   1612280
                FY08-09 BASIC SKILLS                   1612290
                FY09-10 BASIC SKILLS                   1612295
                FY10-11 BASIC SKILLS                   1612297
                FY06-07 CAREER TCH ED EQP (1X)         1612750
                FY07-08 1X SCH MAIN/INST EQUIP         1612800
                WESTED EARLY START PROJECT             1612900
       STATE REST CHILD DEVELOP FUND
                CALWORKS CHILD DEVELOP CENTER          1633100
                EISS EARLY INTERVENTION SCH SUCCESS    1633110
                PRE-KINDERGARTEN RESOURCE CONT         1633150
                STATE CHILD DEVELOPMNT GENERAL         1633200
                DEPT OF EDUCATION RESERVE              1633210
                CHDV INSTR MATERIALS FIMS-4540         1633220
                CHDV INSTR MATERIALS CIMS              1633225
                STATE ONE TIME FUNDS CHDV              1633300
                CHDV STATE INFANT/TODD PLAYGRD         1633310
                TODDLER CHILD CARE RES PROGRAM         1633315
                CHDV Facility Renovation & Repair      1633320
                STATE PRESCHOOL EXPANSION              1633400
                STATE CHDV INSTR MATERIALS             1633410
                CHDV GIMS-2558 INSTR MAT GRANT         1633411
                STATE CHDV RENOVATION/REPAIR           1633420
                STATE PRESCHOOL GRANT                  1633450
                PRESCHOOL (INSTR MAT,GPKR3471)         1633460
                SCHOOL-AGE CHILD CARE RES PRGM         1633500
       STATE REST CAP OUTLAY FUND
                BLK GRANT ONE TIME INSTR EQUIP         1641000
                CHILD CARE FACILITY CALWORKS           1641100
                CHILDCARE FACILITY UPGRADE ESC         1641200
                CHILD DEVELOPMENT REN & REPAIR         1641210
                STATE CAPITAL OUTLAY 100%              1641300
                HIGH TECH BLDG STATE FUNDING           1641301
                NATURAL SCI/HIGH TECH EQUIPMENT        1641302
                STATE ADA BARRIER REMOVAL              1641350
                STATE SCHEDULED MAINT, STATE %         1641400
                SMSR STATE SHARE FY 2002               1641410
                SMSR State Share FY2003                1641420
                ELECT SVC ESCONDIDO CTR                1641421
                SEWER LINE BLDG 3                      1641422
                HVAC ESC PH 1                          1641423
                BLDG 8 HVAC                            1641424
                STATE HAZDS SUBST REMOVAL 100%         1641500
                FY05 HZD SUB-STORAGE TANK SEAL         1641501
                STATE ENERGY CONSERVATION              1641510
                FY06-07 SCHEDULED MAINTENANCE          1641700
                FY07-08 SCHEDULED MAINTENANCE          1641750
                FY08-09 SCHEDULED MAINTENANCE          1641760
                FY09-10 SCHEDULED MAINTENANCE          1641770
                MLTDSCPLNRY BLDG STATE FUNDING         1641800
                MIB BUILDING CONSTRUCTION              1641801
                MIB BUILDING EQUIPMENT                 1641802
       STATE REST STU FA STATE FUND
                CAL GRANT PROGRAM                      1674100
                CAL GRANT 04-05                        1674101
                CAL GRANT 05-06                        1674102

                          45 OF 59
    PALOMAR COMMUNITY COLLEGE PROJECT/GRANT
PROJECT                                   Revised   7/18/2011

PROJECT/GRANT
               CAL GRANTS 06-07                     1674103
               CAL GRANTS 07-08                     1674104
               CAL GRANTS 08-09                     1674105
               CAL GRANTS 09-10                     1674106
               CAL GRANTS 10-11                     1674107
               CAL GRANTS 11-12                     1674108
               EOPS EMERGENCY LOAN FUND             1674200
       LOCAL EXTERNAL REST GEN FUND
               COMMUNITY DEVELOPMENT                1812000
               WORKFORCE & COMMUNITY DEVLPMT        1812001
               YMCA SD CARES (CRS)                  1812005
               DSPS AQUIRED BRAIN INJURY            1812010
               DSPS MAX HALLIE                      1812020
               DSPS TOMLINSON GIFT                  1812030
               FOUNDATION GRANTS                    1812040
               VANGUARD COLLEGE/INNOV LEAGUE        1812041
               NATNL CAMPUS SAFETY AWARENESS        1812045
               CALIFORNIA ENGLISH SCHOOL            1812050
               NONRESIDENT CAPITAL OUTLAY           1812060
               PARKING FEES MAIN CAMPUS             1812070
               PARKING FEES ESCONDIDO               1812071
               ROP (REGIONAL OCCUPATNL PROGM)       1812080
               NEW MEDIA CENTER-SDCCD               1812081
               GROSSMONT/CUYAMACA TMAPP GRT         1812082
               MIRACOSTA/TRDP STATE GRANT           1812083
               ROP ARRA/SFSF 1X STMULUS FUNDS       1812084
               ROP CAPITAL OUTLAY RESERVE           1812085
               STUDENT HEALTH SERVICES              1812090
               SDCCD TECH PREP AGREEMENT            1812100
               REGION 10 CNSRT/CUYAMACA TRVL        1812101
               REGION 10 CNSRT/CUYAMACA WFAC        1812102
               REGION 10 CNSTR/CUST SERV ACAD       1812103
               REGN 10 CNSRT CUYAMACA ADA&EME       1812104
               NRTH CNTY CAREER CTR ARBOR E&T       1812105
               RGN 10 CNSRT/SDCCC TV ALLIANCE       1812106
               RGN 10 CNSRT TRAIN THE TRAINER       1812107
               SD COUNTY GRANT/PARKS                1812110
               VISTA COMM CLINIC GRANT              1812111
               TRIBAL DIGITAL VILLAGE GRANT         1812112
               CLEAN ENERGY WRKFRCE TRNG PRGM       1812115
               ENERGY CAREER PTHWY MIRA COSTA       1812117
               BITCENTRAL SCHOLARSHIP CCCSAT        1812191
               BITCENTRAL SPONSARSHIP CCCSAT        1812192
               HEA FED WORK STUDY (PCC)             1812200
               HEA FWS OFF SITE (PCC)               1812210
               IN-HOME CAREGIVER GRANT              1812220
               TRANS DEPOSIT TO GEN FUND            1812290
               PALOMAR POMERADO HLTH CARE GRT       1812300
               CIP MATH SERVER                      1812301
               HEALTH SERVICES DEFRIBILLATORS       1812303
               MATHLETICS CONTEST AT CSUMB          1812304
               REG TECH PREP COORD PROJECT          1812305
               IDRC REGIONAL WATER TRAINING         1812306
               CTE COMM COLLAB PRJ/MIRA COSTA       1812307
               CTE MIRA COSTA ALLIED HEALTH         1812308
               CTE ALLIED HEALTH 3                  1812309
       LOCAL EXTERNAL CHILD DEVELOP
               SD COUNTY CHDV PROP 10 GRANT         1833100
               ESCONDIDO YARD REMODEL/CONST         1833200

                         46 OF 59
    PALOMAR COMMUNITY COLLEGE PROJECT/GRANT
PROJECT                                    Revised   7/18/2011

PROJECT/GRANT
       LOCAL EXTERNAL REST CAP OUTLAY
                FIELD RELOCATIONS                    1841000
                SOCCER FIELD                         1841001
                FOOTBALL FIELD LAWN RENOVATION       1841002
                REDEVELOPMENT ESCONDIDO              1841100
                REDEVELOPMENT POWAY                  1841200
                SOUTH EDUCATION CENTER               1841201
                REDEVELOPMENT SAN MARCOS             1841300
                SMRDA SANTAR PLACE RENT              1841301
                SMRDA SANTAR PLACE REMODEL           1841302
                SMRDA ADA ACCOMODATIONS              1841303
                SMRDA GROUNDS IMPROV & EQUIP         1841304
                SMRDA ROOFING PROJECT                1841305
                SMRDA SCIENCE BUILDING               1841306
                SMRDA REPLACE HVAC CHILLER           1841307
                SMRDA A,C,&D GARDN AREA IMPRVE       1841308
                SMRDA SIDEWLK BORDN-SOCCER FLD       1841309
                CAMPUS POLICE EMRGNCY GENERATR       1841310
                SMRDA ADA LOT 1 B/S-BALL FLDS        1841311
                SMRDA IRGTN WELL H2O NEW LNDSC       1841312
                SMRDA CONSTRCTN RELATED ITEMS        1841313
                SMRDA AA-140 REMODEL                 1841314
                REDEVELOPMENT VISTA                  1841400
                WELLNESS FITNESS EQUIPMENT           1841500
                STUDENT CENTER FURNISHINGS/FDN       1841590
                STUDENT CENTER CAP OUTLAY            1841600
                STUDENT CTR MARQUEE                  1841601
       LOCAL EXTERNAL REST BOOKSTORE
                BOOKSTORE RESTRICTED                 1851100
       LOCAL EXTERNAL REST FOOD SVCS
                FOOD SERVICES RESTRICTED             1852100
       LOCAL EXTRNL REST INTERNAL SVC
                POST RETIREMENT BENEFITS             1869100
       LOCAL EXTERNL REST STU REP FEE
                STUDENT REPRESENTATION FEE           1872100
       LOCAL EXTERNAL REST STU CENTER
                STUDENT BODY CENTER FEE              1873100
       LOCAL EXTRNL REST SCHOLAR&LOAN
                JOBE STUDENT LOANS                   1875100
                LESTER FORD MEM SCHOLARSHIP          1875200
                PC FOUNDATION SCHOLARSHIP            1875300
                PC FOUNDATION GRANT/STIPEND          1875310
                STEINBERG MEMORIAL GRANTS            1875400
                STEINBERG MEMORIAL LOANS             1875410
       LOCAL EXTERNL REST OTHER TRUST
                CASBO SO SECTION BUSINESS SVCS       1879100
       LOCAL INTERNAL REST GEN FUND
                FIELD TRP FASHION-NEW YORK N/C       1812355
                STUDY ABROAD ARGENTINA N/C           1812360
                CASHE SCHOLARSHIP LOOKUP             1812400
                CONTINUING ED PROFESSIONAL           1812410
                CONTRACT ED MELROE CORP              1812420
                CONTRACT ED PUBLIC SAFETY            1812430
                CONTRACT ED PUBLIC SAFETY TEST       1812440
                ITFS-LEASE/MCI WORLDCOM              1812450
                EMERGENCY MEDICAL EDUCATION          1812460
                EMPLOYEE TB TEST BENEFITS            1812470
                KKSM RADIO STATION                   1812480
                LIBRARY AUTOMATION                   1812490

                          47 OF 59
    PALOMAR COMMUNITY COLLEGE PROJECT/GRANT
PROJECT                                     Revised   7/18/2011

PROJECT/GRANT
                WELLNESS FITNESS CENTER               1812500
                WORKFORCE DEVELOPMENT                 1812510
                STUDENT ACTIVITY FEE                  1812600
                FACULTY ON LOAN                       1812700
       LOCAL INTERNAL REST CAP OUTLAY
                PLANETARIUM PROJECTOR                 1841710
                CHILD CARE FACILITY REPAIR PCC        1841700
                PROPERTY ACQUISITION                  1841800
                FALLBROOK CENTER                      1841801
                POWAY CENTER                          1841802
       LOCAL INTERNL REST ENERGY CONS
                ELECTRICAL ENERGY CONSERVATION        1843100
                LANDSCAPE ASSISTANCE PROGRAM          1843200
       LOCAL INTRNL RES COP's
                CERTIFICATES OF PARTICIPATION         1844100
       LOCAL INTRNL RES OTH ENTRPRISE
                TENANT LEASE ESCONDIDO CENTER         1859100
       LOCAL INTERNAL REST ASSOC STU
                ASG - GENERAL                         1871000
                ALPHA GAMMA SIGMA                     1871010
                AMERICAN INDIAN ORGANIZATION          1871020
                AMERICAN INDIAN S&E SOCIETY           1871030
                AMERICAN SIGN LANGUAGE CLUB           1871040
                ARBORETUM                             1871050
                ASIAN PACIFIC STUDENT UNION           1871060
                AWARDS BANQUET PROGRAM                1871070
                AWS STUDENT CHAPTER, PCC              1871080
                BLACK STUDENT ALLIANCE                1871090
                BOEHM GALLERY                         1871100
                BRAVURA                               1871110
                CALVARY COLLEGIATE FELLOWSHIP         1871120
                CERAMICS GUILD                        1871130
                CHEERLEADERS, ASG FUNDED              1871140
                COMET CENTER                          1871150
                COMET WEEK (HOMECOMING)               1871160
                COMMENCEMENT, ASG                     1871170
                CRIMINAL JUSTICE CLUB                 1871180
                DANCE                                 1871190
                DENTAL ASSISTING                      1871200
                DIESEL TECHNOLOGY                     1871210
                DRAMA                                 1871220
                EDUCATION CENTER STUDENTS             1871230
                EOPS                                  1871240
                FOOD BANK - ASG                       1871250
                FORENSICS                             1871260
                GALA                                  1871270
                ICC CLUB                              1871280
                INTER-CLUB COUNCIL                    1871290
                KKSM RADIO STATION                    1871300
                LATTER DAY SAINTS STU ASSOCIAT        1871310
                MECHA                                 1871320
                MOVIE DAZE                            1871330
                MUSIC ACTIVITIES                      1871340
                MUSIC PERFORMANCES                    1871350
                MUSICAL/THEATRE PROD, CURRENT         1871360
                PARALEGAL CLUB                        1871370
                PARAMEDIC CLUB                        1871380
                PARENTS ADVISORY COUNCIL              1871390
                PERFORMING ARTISTS, DANCE             1871400

                          48 OF 59
    PALOMAR COMMUNITY COLLEGE PROJECT/GRANT
PROJECT                                     Revised   7/18/2011

PROJECT/GRANT
                PERFORMING ARTS SEASON TICKETS        1871410
                PHI RHO PI                            1871420
                PHI THETA KAPPA                       1871430
                PHOTOGRAPHY ASSOCIATION, PCC          1871440
                PHOTOGRAPHY CLUB, PCC                 1871450
                PRE-MED CLUB                          1871460
                RADIO & TELEVISION STUDENTS           1871470
                SIGMA DELTA ALPHA PHI, DENTAL         1871480
                SPRINGFEST (MAYFAIR)                  1871490
                STUDENT HELP CENTER                   1871500
                STUDENT NURSES ASSOCIATN, PCC         1871510
                PINNING CEREMONY                      1871515
                SUCCESS CLUB                          1871520
                TELECOMMUNICATIONS                    1871530
                TELESCOPE                             1871540
                THE CONNECTION                        1871550
                THEATRE ARTS                          1871560
                THEATRE GUILD                         1871570
                UNDEFEATED CLUB                       1871580
                ECOLOGY CLUB                          1871590
                PALOMAR COLLEGE COMET CLUB            1871600
                MUSLIM STUDENTS' ASSOCIATION          1871610
                COLLEGE REPUBLICANS                   1871620
                POSTING FEES                          1871630
                NEWMAN CATHOLIC COMMUNITY             1871640
                PALOMAR PISTOL CLUB                   1871650
                DANCE TEAM                            1871660
                ANTHROPOLOGY CLUB                     1871670
                DANCE, DANCE REVOLUTION               1871680
                AMERICAN SOCIETY INTERIOR DES         1871690
                CHEERLEADERS                          1871700
                QUANTUM                               1871710
                ANIME                                 1871720
                TELESCOPE - FUNDED                    1871730
                ALL GIRL CHEER                        1871740
                DEMOCRAT CLUB                         1871750
                CCCSAA                                1871760
                FRENCH CLUB                           1871770
                CESAR CHAVEZ DAY                      1871780
                WELCOME WEEK                          1871790
                GEO SCIENCES                          1871800
                FASHION CLUB                          1871810
                JAPANESE CULTURE CLUB                 1871820
                REACH                                 1871830
                BLACK HISTORY EVENT                   1871840
                CINCO DE MAYO EVENT                   1871850
                NATIVE AMERICAN HISTORY EVENT         1871860
                WOMEN'S HISTORY MONTH EVENT           1871870
                PEPSO-PALMR ENG/PHYSIC STU ORG        1871880
                ENVIRONMENTAL STUDENT ORG             1871890
                VETERANS' STUDENT ORGANIZATION        1871900
                PACIFIC ISLANDER STUDENT ASSOC        1871910
                BLACK STUDENT UNION                   1871920
                MODERN LAW CLUB                       1871930
                APPLE CLUB                            1871940
                STUDENTS HELPING STUDENTS             1871950
                ALCOHOL AND OTHER DRUG STUDIES        1871955
                ENCUENTROS                            1871960
                CHILD DEVELOPMENT CLUB                1871965

                          49 OF 59
    PALOMAR COMMUNITY COLLEGE PROJECT/GRANT
PROJECT                                    Revised   7/18/2011

PROJECT/GRANT
                JESUS CLUB                           1871970
                BALLET FOLKLORICO OF PALOMAR         1871975
                MISSION 2B CLEAN & GREEN             1871980
                CHINESE CLUB                         1871985
                HSI CLUB                             1871990
                THE FILM CLUB                        1871995
       LOCL INTRNL RES SCHOLR&LOAN TR
                EMERGENCY LOAN - CASH                1875900
                PALOMAR COLLEGE SCHOLRSHP FND        1875910
                GENE JACKSON EMERGENCY LOAN          1875920




                         50 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF REVENUE ACCOUNTS (OBJECTS)
       REVENUE ACCOUNTS                                 Revised       7/18/2011



                           CHARTFIELD DESCRIPTION         #       SHORTDES
       FEDERAL REVENUES 810000
            HIGHER EDUCATION ACT 812000
                    HEA FED WORK STUDY 98-99            812110    FWS 98-99
                    HEA FED WORK STUDY 99-00            812120    FWS 99-00
                    HEA FED WORK STUDY                  812130    FWS 00-01
                    HEA TITLE III                       812200    TITLE III
                    HEA TRIO 98-99                      812210    TRIO 98-99
                    HEA TRIO                            812220    HEA TRIO
                    HEA TRIO/SSS PRIOR YEAR             812221    TRIO PRYR
                    HEA TRIO EDU OPPORTUNITY CTR        812225    TRIOEOC
                    HEA TRIO EOC PRIOR YEAR             812226    EOCPRYR
                    HEA TRIO                            812230    TRIO 00-01
                    HEA TRIO UPWARD BOUND               812240    UPWARDBND
                    HEA TRIO UPWARD BOUND PR YR         812241    UPWRDPRY
                    HEA GEAR UP                         812250    GEAR UP
                    HEA GEAR UP PRIOR YEAR              812251    GEARUPPRY
                    HEA TITLE V HISPANIC SRVG INST      812290    TITLEVHIS
                    HEA TITLE V HSI PRIOR YEAR          812291    HSIPRIORYR
            JOB TRAINING PARTNERSHIP ACT 813000
                    JOB TRAING PARTNERSHP ACT           813100 JTPA
            TEMP ASSIST FOR NEEDY FAMILIES 814000
                    TANF (FEDERAL)                      814100 TANFFED
                    TANF FED SHARE PRIOR YEAR           814110 TANFFEDPY
            STUDENT FINANCIAL AID 815000
                    PELL GRANTS 97-98                   815100    PELL 97-98
                    PELL GRANTS 98-99                   815110    PELL 98-99
                    PELL GRANTS 99-00                   815120    PELL 99-00
                    PELL GRANTS                         815130    PELL 00-01
                    PELL GRANT ADMIN ALLOWANC           815190    PELLADMN
                    SEOG 97-98                          815200    SEOG 9798
                    SEOG 98-99                          815210    SEOG 9899
                    SEOG 99-00                          815220    SEOG 9900
                    SEOG                                815230    SEOG 0001
                    DIRECT LOANS                        815300    DIRCTLOAN
                    BUREAU OF INDIAN AFFAIRS            815400    BIA
                    FEDERAL ADMIN ALLOWANCE             815500    ADMNALW
                    ACG                                 815600    ACG
            VETERANS EDUCATION 816000
                    VETERAN'S EDUCATION                 816100 VETS ED
            VOCATIONAL AND APPLIED TECH ED ACT 817000
                    VOCTNL/APPLIED TECH ED ACT          817100 VATEA
                    VTEA PRIOR YEAR                     817110 VTEAPRYR
            OTHER FEDERAL REVENUES 819000
                    CHILDCARE FOOD REIMB FEDRL          819100    CHDVFDFD
                    FEDERAL BLOCK GRANTS                819200    FEDBLKGT
                    HHU/ESL CITIZENSHIP GRANT           819300    ESLCITIZNP
                    NATIONAL SCIENCE FOUN GRNT          819400    NSFGRANT
                    NATIONL SCIENCE FOUN GRT PR YR      819401    NATSCIFGPY
                    SMALL BUSINESS ADMIN GRNT           819500    SMLBUSAD
                    WORKABILITY 2/3                     819600    WORKABLT
                    FEDERAL ARRA STIMULUS FUNDS         819700    ARRASTIMFD
                    OTHER FEDERAL REVENUES              819800    OTHFEDRV
                    BEGINNING BALANCE, FEDERAL          819999    BGNBALFD
       STATE REVENUES 860000
            GENERAL APPORTIONMENTS 861000
                    APPRENTICESHIP APPORTIONM           861100 APPRENTC
                    APPRENTICESHIP PRIOR YEAR           861110 APPRPRYR
                    STATE GENERAL APPORTIONMT           861200 GENAPPRT

                                     51 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF REVENUE ACCOUNTS (OBJECTS)
       REVENUE ACCOUNTS                                Revised       7/18/2011



                          CHARTFIELD DESCRIPTION         #       SHORTDES
                   GENERL APPORTNMT PRIOR YR           861210    APRTPRYR
                   BUDGET STABILITY                    861220    BUDSTABL
                   DEFICIT FACTOR                      861230    DEFFACTR
                   GROWTH DECLINE                      861240    GROWDEC
                   COMPUTATIONAL GROWTH                861250    COMPGROW
                   PROPERTY TAX/ENROLL FEE SHORTFALL   861290    PRPTX SHORT
                   APPORTIONMENT COLA                  861300    APPTCOLA
                   OTH GENERAL APPORTIONMNT            861400    OTHGENAP
                   PART TIME FACULTY APPORT            861450    PT FACULTY
                   2% BFAP ADMIN                       861500    2%BFAPAD
                   2% BFAP ADMIN PRIOR YEAR            861510    2%BFPRYR
                   2% ENROLLMENT FEE ADMIN             861520    2%ENROLL
                   2%ENROLLFEE ADMN PRIOR YR           861530    2%EPRYR
                   BASIC SKILLS                        861600    BSIKSKILL
                   BASIC SKILLS PRIOR YEAR             861610    BSKLPRYR
                   PARTNERSHIP FOR EXCELLENC           861700    PT/EXCLNC
           GENERAL CATEGORICAL PROG/APPORT 862000
                   CHILD DEVELOPMENT APPORT            862100    CHDV
                   EOPS                                862150    EOPS
                   EOPS Prior Year                     862151    EOPSPRIOR
                   DSPS                                862200    DSPS
                   DSPS Prior Year                     862210    DSPSPRIOR
                   CALWORKS                            862250    CLWORKS
                   CALWORKS PRIOR YEAR                 862251    CLWRKPRYR
                   TANF (STATE)                        862300    TANFSTAT
                   TANF STATE PRIOR YEAR               862310    TANFSTPY
                   OTH GEN CATEGORICL PROGMS           862400    OTHCATPG
                   OTHER GEN CAT PROGRAMS PY           862410    OTHCTPGPY
                   BFAP                                862450    BFAP
                   BFAP CARRYOVER                      862451    BFAPCRYOVR
                   CARE                                862500    CARE
                   CARE PRIOR YEAR                     862510    CAREPRYR
                   CHILDCARE TAX BAILOUT               862550    CHILDBAIL
                   FACULTY/STAFF DEVELOPMNT            862600    F/SDEVLP
                   FACULTY/STAFF DIVERSITY             862650    F/SDVRSTY
                   INSTR EQUIP/LIBRY MATERIALS         862700    INSTEQUIP
                   INSTR EQUIP/LIBRY MATERIALS 1X      862701    INSTEQP1X
                   MATRICULATION                       862750    MATRICULT
                   STATE BLOCK GRANTS                  862800    BLOCKGRT
                   TELECOMM/TECH IMPRV PROG            862850    TELCOMM
                   TELCOM/TECH STATE PRIOR YR          862851    TELCOMPY
           SPECIAL CAT. PROGRAM ALLOWANCES 865000
                   COMM COLLEGE CONSTR ACT             865100    CONSTACT
                   SCHED MAINT/SPECIAL REPAR           865150    SCHMAINT
                   SCHED MAINT/SPECIAL REPAIR 1X       865151    SCHMNT1X
                   INSTRUCTIONL IMPROVE GRANT          865200    INSTIMPRV
                   OTH SPECL CATAGORL PRGRM            865300    SPCATPRG
                   3C MEDIA SOLUTIONS                  865301    3CMEDIA
                   ASSOCIATE DEGREE NURSING GT         865310    ASSOCNRS
                   CAPACITY BUILDING NURSING GRNT      865320    CAPBLDNG
                   CAL GRANTS FOR STUDENTS             865350    CALGRANT
                   3C MEDIA SOLUTIONS PRIOR YEAR       865390    3CMEDPY
                   CCC CONFERY PRIOR YEAR              865391    CCCCNFRPY
                   ECONOMIC DEVELOPMENT                865400    ECONDVLP
                   ED NET MULTIMEDIA                   865450    EDNETMUL
                   EMPLOYER BASED TRAINING             865500    EMPBSTRN
                   HAZARDOUS SUBSTANC REMV             865550    HAZSUBST
                   MAINTENANCE ALLOWANCE               865600    MAINTALLO

                                   52 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF REVENUE ACCOUNTS (OBJECTS)
       REVENUE ACCOUNTS                               Revised       7/18/2011



                          CHARTFIELD DESCRIPTION        #    SHORTDES
                  PT TIME FAC HLTHINS OFC HRS         865650 PTFACINSR
           OTHER LOCAL PROP TAX AND SUBVENT. 867000
                  HOMEOWNER PROPTAX RELIEF            867100 HMEWNRS
                  OTH TAX RELIEF SUBVENTIONS          867200 TXRLFSUB
           STATE NON-TAX REVENUES 868000
                  STATE LOTTERY PROCEEDS              868100    LOTTERY
                  STATE LOTTRY PROCEEDS PRIOR YR      868150    LOTTERYPY
                  STATE MANDATED COSTS                868200    MANDATED
                  OTH STATE NON-TAX REVENUE           868300    OTHNONTX
                  RETURN TO TITLE IV FROM STATE       868400    RETTTLIV
           OTHER MISC. STATE REVENUES 869000
                  CHILDCARE FOOD REIMB STATE          869100 CHDVSTFD
                  OTHER MISC STATE REVENUES           869800 OTHSTREV
                  BEGINNING BALANCE, STATE            869999 BGBALSTA
       LOCAL REVENUES 880000
           PROPERTY TAXES 881000
                  TAX ALLOCATION SECURD ROLL          881100    TAXSECRD
                  TAX ALLOC SUPPLEMENT ROLL           881200    TAXSUPPL
                  TAX ALLOCN UNSECURED ROLL           881300    TXUNSECU
                  VOTED INDEBT SECURED ROLL           881400    INDEBTSC
                  VOTED INDEBT UNSECURDROLL           881500    INDBTUNS
                  PRIOR YEARS TAXES                   881600    PRORYRTX
                  ERAF ED REVENUE AUG FUND            881700    ERAFFUND
           CONTRIB, GIFTS, GRANTS, ENDOWMENT 882000
                  CONTRB,GIFTS,GRANTS,ENDOW           882100    CONTRBTN
                  SCHOLRSHP/GRANT/LOAN REV            882200    SCHGRTLN
                  STUDENT LOAN REPAYMENTS             882300    STLONRPY
                  CONTRIB,GIFTS,ENDOW-CAPITAL         882400    CAPITALGFT
           CONTRACT SERVICES 883000
                  CONTRACT INSTRUCTIONL SVC           883100    CNTINSTSV
                  CONTINUING ED PROFESSIONAL          883200    CONTNPRO
                  CONT INSTR SVC CONTRACT ED          883300    CONTR ED
                  CONTRACT INSTRUCTIONL ROP           883400    CTRCTROP
                  ROP CAPITAL OUTLAY RESERVE          883401    ROPCAPOR
                  CONTRACT INSTR SVC VOC ED           883500    CTRVOCED
                  FOLLETT                             883600    FOLLETT
           SALES AND COMMISSIONS 884000
                  BOOKSTORE SALES                     884100    BOOKSALE
                  CASHE SCHOLARSHIP FEES              884110    CASHESCH
                  CATALOG SALES                       884120    CATALOG
                  DISCOUNTS EARNED                    884130    DISCOUNT
                  FOOD SALES                          884140    FOODSALE
                  HLTH SVCS SALE TO EMPLOYEE          884150    HTHSVSEM
                  INSTRUCTIONAL MEDIA SALES           884160    INSTRMEDI
                  KKSM ADVERTISING SALES              884170    KKSMSALE
                  LIBRARY COPIER SALES                884180    LIBCOPIER
                  MERCHANDISE SALES                   884190    MERCHNDI
                  PAPER SALES WAREHOUSE               884195    PAPRSALES
                  PLACEMENT SERVICES FEES             884200    PLACSVFE
                  PLANETARIUM SALES                   884210    PLANETRM
                  BUSINESS SERVICES CHARGES           884215    BUSSVCCHG
                  POSTAGE CHARGES                     884220    POSTAGE
                  PRINTING CHARGES                    884230    PRINTING
                  COMET COPY CHARGES                  884240    COMETCPY
                  PUBLICATION SALES                   884250    PUBLCTION
                  RECYCLING COMMISSION                884260    RECYCLNG
                  TELEPHONE COMMISSION                884270    TELEPHNE
                  TELESCOPE ADVERTISNG SALE           884280    TELESCPE

                                    53 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF REVENUE ACCOUNTS (OBJECTS)
       REVENUE ACCOUNTS                            Revised       7/18/2011



                          CHARTFIELD DESCRIPTION     #       SHORTDES
                  TICKET/GATE/PROGRAM SALES        884290    TCKT,GATE
                  VENDING COMMISSIONS              884300    VENDING
                  VENDING GAMES COMMISSION         884310    VN GAMES
                  WELLNESS CENTER FEES             884320    WELLNESS
                  WELLNESS CENTER PARKING          884330    WELLPARK
                  WELLNESS CNTR PROCES FEE         884340    WELLPRCS
                  MISC SALES AND COMMISSION        884350    MISCSALE
                  SURPLUS SALES                    884360    SURPSALES
           RENTALS AND LEASES 885000
                  BOOKSTORE RENT                   885100    BOOKRENT
                  CAFETERIA RENT                   885200    CAFERENT
                  FACILITIES RENTAL AND LEASE      885300    FACILRENT
                  OTHER RENTALS AND LEASES         885400    OTHRRENT
           INTEREST AND INVESTMENT INCOME 886000
                  INTEREST BANK ACCOUNTS           886100    INTBNKACT
                  INTEREST COUNTY TREASURY         886200    INTCNTYTR
                  INTREST EARNED ON FEDERL $       886300    INTRSTFED
                  INVESTMENT INCOME LOANS          886400    INVESTINCL
                  INVESTMENT INCOME TRANS          886410    INVESTINCT
                  INVESTMENT INCOME COPS           886420    INVESTINCC
                  INVESTMENT INCOME BONDS          886430    INVESTINCB
                  UNREALIZED GAIN/LOSS ON FMV      886440    UNREALFMV
                  OTH INTEREST & INVEST INCOM      886500    OTHINT&IN
           STUDENT FEES AND CHARGES 887000
                  CHDV FULL PAY PARENT FEES        887100    CHDVFULPAY
                  CHDV SUBSIDIZED PRESCHOOL FEES   887110    SUBSID FEE
                  CHDV SUBSIDIZED TODDLER FEES     887120    CHDVSBTOD
                  COMMUNITY SERVIC CLASSES         887200    COMMSVC
                  COMM SVC CLAS MATERL FEE         887210    CSMATFEE
                  CONTINUING EDUCATION CLASS       887220    CONTIN ED
                  ENROLLMENT FEE                   887400    ENROLLMT
                  BOGW                             887401    BOGW
                  DEFERRED INCOME ENROLLMENT       887410    DRENRLMT
                  ENROLLMENT BAD DEBT              887420    ENRLBDDT
                  FIELD TRP;USEOF NONDIST FAC      887500    FIELDTRIP
                  HEALTH SERVICE FEE STUDENT       887600    HTHSVFEE
                  HLTH SERVICE INSURANCE PAY       887610    HTHSVINS
                  HLTH SERVICE PHYSICAL EXAM       887620    HTHSVPHY
                  INSTR MAT FEES;SALE MATERL       887700    MAT FEES
                  CPR MATERIALS FEE                887705    CPRMATFEE
                  COURSE RELATED FEES              887710    CRSRELFE
                  STUDNT INSURANCE PAYMNTS         887800    INSURNCE
                  STUDENT RECORDS COPIES           887900    STUCOPYS
                  TRANSCRIPT INCOME                887910    TRNSCRIPT
                  STUDENT REFUNDS UNAPPLIED        887999    STREFUNAPL
           STUDENT FEES AND CHARGES 888000
                  NON RESIDENT TUITION USA         888010    NONRS US
                  NONRESIDENT TUITON FOREIGN       888020    NRESFORN
                  NONRESIDENT CAPITAL OUTLAY       888030    NONRS CO
                  DEF REV NON-RES CAP OUTLY        888040    DRNONCO
                  PARK STICKER FEE                 888100    PARKING
                  PARK STICKER FEE SPRING          888101    PKSTKFEESP
                  PARK STICKER FEE SUMMER          888102    PKSTFEESMR
                  PARK STICKER FEE FALL            888103    PKSTFEEFAL
                  CAMPUS POLICE MISCLLNEOUS FEES   888104    CPMISCFEES
                  PARKING METERS                   888110    PRKMTER
                  STUDENT CENTER FEE               888300    STUCNTER
                  STUDENT REPRESENTATIN FEE        888400    STUREPFE

                                   54 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF REVENUE ACCOUNTS (OBJECTS)
       REVENUE ACCOUNTS                             Revised      7/18/2011



                          CHARTFIELD DESCRIPTION      #       SHORTDES
                   OTH STUDENT FEES&CHARGES         888900    OTHSTUFE
                   COURSE AUDIT FEE                 888910    CRSAUDIT
                   COURSE TESTING FEE               888920    COURSTST
                   LOCKER RENTAL FEE                888930    LOCKERS
                   PALOMR IDENTIFICATION CARD       888940    PIC CARD
                   POSTING FEES INCOME ASG          888950    POSTFEES
                   PROCESSING FEE                   888960    PROCESS
                   STUDENT PAID MERCHANT DISC       888970    STUMERCH
           OTHER LOCAL REVENUES 889000
                   FUTURE RETIREE HEALTH PREMIUM    889010    FUTRETHLT
                   COBRA Admin Fee                  889030    COBRAADM
                   ASG INCOME                       889100    ASGINCOM
                   ASG MAGIC MOUNTAIN INCOME        889150    MGICMNTN
                   ASG MOVIE PASSES INCOME          889160    MOVIEPAS
                   CAM REIMBURSEMENT                889200    CAMREIMB
                   CASH OVER/SHORT                  889300    CASH O/S
                   CASH OVER/SHORT OFFSET           889310    OFFSET
                   EMPLOYEE PALOMAR ID CARD         889400    EMPIDCRD
                   INDIRECT COST (ADMIN O'HEAD)     889500    INDRCTCST
                   LIBRARY FINES                    889600    LIBRYFINE
                   PARKING FINES                    889650    PRKFINES
                   PARKING PENALTY SURCHARG         889660    PRKPENSC
                   SAN MARCOS REDEVLOPMNT TAX REV   889700    REDEVELP
                   POWAY REDEVELOPMNT TAX REV       889701    REDEVELP
                   RETURNED CHECKS                  889800    RETCHECK
                   CREDIT CARD CHARGEBACK           889801    CCCHRGBK
                   RETURNED CHECKS, ASG             889810    RETCKASG
                   RETURNED CHECKS, CHDVCNTR        889820    RETCKCHD
                   RETURNED CHECK FEE               889830    RETCHFEE
                   COTOP ADMINISTRATIVE FEE (8%)    889840    COTOPADFEE
                   STALE DATED/VOID WARRANTS        889880    STALDATE
                   OTHER LOCAL REVENUES             889900    OTHLOCRV
                   BEGINNING BALANCE, LOCAL         889999    BGBALLOC
       OTHER FIN SOURCS 890000
           PROCEEDS OF GEN. FIXED ASSETS 891000
                   COMPFOR LOSS GEN FIXDASET        891100 COMPLOS
                   SALE OF EQUIPMNT&SUPPLIES        891200 SALEEQUP
                   SALE OF LAND & BLDGS             891300 SALELAND
           PROCEEDS OF GEN. LONG-TERM DEBT 894000
                   SALE OF BONDS                    894100 SALEBOND
                   OTH GENRAL LONG TERM DEBT        894200 LNGTRMDT
           INCOMING TRANSFERS 898000
                   INTERFUND TRANSER IN,BETWN       898100 INTERTRAN
                   INTRAFUND TRANSFR IN,WITHIN      898200 INTRATRAN
                   OTHER INCOMING TRANSFERS         898300 OTHINTRAN




                                   55 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF BALANCE SHEET-GL ACCOUNTS (OBJECTS)
          BALANCE SHEET ACCOUNTS                       Revised          7/18/2011



                           CHARTFIELD DESCRIPTION     #          SHORTDES
          ASSETS
              CASH,INVESTMENTS,A/R 910000
                    CASH AWAITING DEPOSIT            911000      CSHAWAIT
                    DEPOSIT IN TRANSIT               911500      DEPTRNST
                    CASH IN BANKS                    912000      CSHINBNK
                    CASH IN BANKS, CHECKING          912100      CSHCHECK
                    CASH IN BANKS, SAVINGS           912200      CSHSAVGS
                    CASH W/ RETAIL CENTER MGT        912300      RETLCNTR
                    CASH WITH FISCAL AGENT           912400      CSHFISAGT
                    CASH W/ FISCAL AGENT TRAN        912410      CASHTRAN
                    CASH W/ FISCAL AGENT VISTA       912420      CASHCOP
                    CASH IN COUNTY TREASURY          913000      COUNTYTR
                    CASH FAIR MARKET VALUE ADJ       913100      CASHFMV
                    CHANGE FUND                      914000      CHNGFUND
                    PETTY CASH                       914100      PETTYCSH
                    REVOLVING CASH FUNDS             914200      REVOLVNG
                    CASH ON HAND-GENE JACKSON LOAN   914300      CSHGJLOAN
                    INVESTMENTS                      915000      INVESTMT
                    ACCOUNT RECEIVABLE SETUP         915900      AR SETUP
                    ACCOUNTS RECEIVABLE              916000      ACCTSREC
                    ACCTS RECEIVABLE PRIOR YR        916100      ARPRIRYR
                    ACCT RECVBL BILLED AGENCY        916200      ARBILLDAG
                    ACCTS RECEIVBL BAD CHECKS        916300      ARBADCKS
                    ACCOUNTS RECEIVABLE TRAN         916400      AR TRAN
                    ACCOUNTS RECEIVABLE LOANS        916500      AR LOANS
                    AR FED COBRA SUBSDY 35% EMPLEE   916635      ARFED35%
                    AR FED COBRA SUBSDY 65% GOVT     916665      ARFED65%
                    DUE FROM OTHER FUNDS             917000      DUE FROM
                    DUE FROM OTH FUND PRIORYR        917100      DFPRIRYR
                    DUE FROM Fund 11                 917110      DUE FROM F11
                    DUE FROM Fund 12                 917120      DUE FROM F12
                    DUE FROM Fund 29                 917290      DUE FROM F29
                    DUE FROM Fund 33                 917330      DUE FROM F33
                    DUE FROM Fund 41                 917410      DUE FROM F41
                    DUE FROM Fund 43                 917430      DUE FROM F43
                    DUE FROM Fund 59                 917590      DUE FROM F59
                    DUE FROM Fund 69                 917690      DUE FROM F69
                    DUE FROM Fund 71                 917710      DUE FROM F71
                    DUE FROM Fund 72                 917720      DUE FROM F72
                    DUE FROM Fund 73                 917730      DUE FROM F73
                    DUE FROM Fund 74                 917740      DUE FROM F74
                    DUE FROM Fund 75                 917750      DUE FROM F75
                    STUDENT ACCOUNTS RECEIVBL        918000      STUDENTAR
                    STUDENT AUDITING RECEIVBLE       918010      AUDITRECV
                    STU FOREIGN NONRES RECEIV        918020      FORNONRS
                    STU USA NONRESIDENT RECEIV       918030      USANONRS
                    STU MISC FEE&FINE RECEIVBL       918040      MISCRECV
                    FINANCIAL AID OVERPAYMENT        918050      FA OVERPAY
                    R2T4 INSTL SHARE STU REC         918060      R2T4INSHSR
                    STUDENT LOANS RECEIVABLE         918100      STULN AR
                    ALLOWANCE FOR DOUBTFUL ACCTS     918500      ALLOWDTBFL
                    EMP ADVANCES RECEIVABLE          919000      EMPL AR
                    CAL CARD RECEIVABLE              919100      CC REC
              INVENT/STORES/PREPD 920000
                    INVENTORIES & STORES             921000      INV&STOR
                    INVENTORY&STORS IN TRANSIT       921100      INVSTORTR
                    PREPAID ITEMS                    922000      PREPAIDS
                    PREPAID RENT                     922100      PRERENT

                                        56 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF BALANCE SHEET-GL ACCOUNTS (OBJECTS)
          BALANCE SHEET ACCOUNTS                         Revised          7/18/2011



                              CHARTFIELD DESCRIPTION     #         SHORTDES
                      PREPAID MAINT AGREEMENT          922200      PREMAINT
                      PREPAID RETIREMNT INCENTIVE      922300      PRERETIR
                      PREPAID INSURANCE                922400      PREINSUR
                      PREPAID CAL CARDS                922500      PPCALCRDS
                      OTHER PREPAID EXPENSES           922900      OTHPREPD
                FIXED ASSETS 930000
                      SITES                            931000      SITES
                      SITE IMPROVEMENTS                932000      SITEIMPRV
                      ACCUM DEPRE SITE IMPROVEM        932100      ADSTIMPR
                      BUILDINGS                        933000      BUILDINGS
                      ACCUMMULATD DEPR BUILDING        933100      AD BLDGS
                      LIBRARY BOOKS                    934000      LIBRBOOK
                      EQUIPMENT                        935000      EQUIPMNT
                      SOFTWARE                         935050      SOFTWARE
                      ACCUMMLT DEPRE EQUIPMENT         935100      AD EQUIP
                      ACCUM DEPRE SOFTWARE             935150      ACDESOFT
                      WORK IN PROGRESS                 936000      WKINPRGS
                      TECHNOLOGY EQUIPMENT             937000      TECHEQUIP
                      ACCUM DEPRE TECH EQUIP           937100      ACMDPTCE
                      LEASE PURCHASE                   938000      LEASEPUR
                      ACCUM DEPRE LEASE PURCH          938100      ACCDEPLP
                      CAPITAL CONTRIB,GIFT,ENDOW       939000      CAPITLGFT
                      ACCUM DEPRE CAP CONTRIB.         939100      ACCDEPCC
                      FIXED ASSET CLEARING ACCT        939999      FIXASTCLR
                OTHER DEBITS 940000
                      AMOUNT AVAIL DEBT SVC FUND       941000      AVAILDTSV
                      AMOUNT TO BE PROVIDED            942000      AMPROVID
          LIABILITIES
                CURRENT LIAB/DEF REV 950000
                      ACCOUNTS PAYABLE                 951000      ACCTSPAY
                      ACCTS PAY PAYMENTS PENDG         951050      APPAYMNT
                      STUDENT PAYABLE-REFUNDS          951060      STUREFND
                      STUDENT PAYABLE-FIN AID FED      951070      STUPAYFD
                      STUDENT PAYABLE-FIN AID ST       951080      STUPAYST
                      STUDENT PAYABLE-FIN AID LOC      951090      STUPAYLO
                      USE TAX PAYABLE                  951100      USETAXPY
                      SALES TAX PAYABLE                951150      SALES TAX
                      VENDOR TAX WITHHOLDING PAYABLE   951175      VNDRTXWP
                      USE TAX PAYABLE PRIOR YEAR       951200      UTPRIRYR
                      CURRENT LIABILITIES SETUP        951300      CL SET UP
                      EOPS STATE PAYABLE               951350      EOPSSTPAY
                      CURRENT LIABILITIES              951400      CL'S
                      GENERAL CL, NON AP OR PO         951410      GENCL'S
                      SEP CURRENT LIABILITIES          951420      SEPCL'S
                      RETRO PAYROLL LIABILITY          951425      RTRPAYLIAB
                      PARITY CURRENT LIABILITIES       951430      PARITYCL'S
                      CUR LIAB CONTRACT NEG NON-INST   951450      CLCONNEGNI
                      CURRENT LIABILITIES PRIOR YR     951500      CLPRIRYR
                      CURRENT LIABILITIES TRAN         951600      CL TRAN
                      CURRLIAB SECURITY DEPOSITS       951700      CLSECDEP
                      CURRENT LIABILITIES LOANS        951800      CL LOANS
                      CALCARD LIABILITY                951900      CALCARD LIAB
                      ACCRUED SALARY/WAGE PAY          952000      ACCRUSAL
                      ACCRU VACATIONPAY GASB 16        952100      ACCVACTN
                      LOADBANKING (CURRENT)            952200      LOADBNKG
                      APPLE LIABILITY                  952300      APPLELIAB
                      FIT LIABILITY                    952310      FIT LIABILIT
                      FIT LIABILITY VENDOR             952311      FITLIABVEN

                                          57 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF BALANCE SHEET-GL ACCOUNTS (OBJECTS)
          BALANCE SHEET ACCOUNTS                        Revised           7/18/2011



                            CHARTFIELD DESCRIPTION      #         SHORTDES
                    SIT LIABILITY                     952320      SIT LIABILIT
                    STRS LIABILITY                    952330      STRS LIAB
                    PERS LIABILITY                    952340      PERS LIAB
                    FICA LIABILITY                    952350      FICA LIAB
                    HEALTH & WELFARE LIABILITY        952360      HLTH&WEL
                    ADJUNCT HLTH & WLFARE LIABILITY   952365      ADJH&W
                    UNEMPLOYMENT INSUR LIABIL         952370      UNEMPLY
                    WORKERS COMP LIABILITY            952380      WORKCMP
                    MEDICARE LIABILITY                952390      MEDICARE
                    PAYROLL SUSPENSE BENEFITS         952400      PRLSUSPS
                    FUTURE RETIREE HEALTH LIABILITY   952410      FUTRETHLT
                    MED DEP+PREM PMTS COBRA           952510      MEDCOBRA
                    DENT DEP+PREM PMTS COBRA          952520      DENTCOBRA
                    VISION DEP+PREM PMTS COBRA        952530      VISNCOBRA
                    COMPENSATED ABSENCE PAY           953000      COMABSC
                    DUE TO OTHER FUNDS                954000      DUE TO
                    DUE TO OTHER FUND PRIORYR         954100      DUETOPYR
                    DUE TO Fund 11                    954110      DUE TO F11
                    DUE TO Fund 12                    954120      DUE TO F12
                    DUE TO Fund 29                    954290      DUE TO F29
                    DUE TO Fund 33                    954330      DUE TO F33
                    DUE TO Fund 41                    954410      DUE TO F41
                    DUE TO Fund 43                    954430      DUE TO F43
                    DUE TO Fund 59                    954590      DUE TO F59
                    DUE TO Fund 69                    954690      DUE TO F69
                    DUE TO Fund 71                    954710      DUE TO F71
                    DUE TO Fund 72                    954720      DUE TO F72
                    DUE TO Fund 73                    954730      DUE TO F73
                    DUE TO Fund 74                    954740      DUE TO F74
                    DUE TO Fund 75                    954750      DUE TO F75
                    TEMPORARY LOANS                   955000      TMPLOANS
                    TEMP LOAN COUNTY TREASURY         955100      LOANCNTY
                    TRAN                              955200      TRAN
                    CURR PORTON LONG TERM DBT         956000      CURRLTDT
                    DEFERRED REVENUE                  957000      DEFERREV
                    DEFERRED REVENUE DESGNTD          957100      DEFREVDS
                    DEFERRED REVENUE RESTRCT          957200      DR REST
                    DEFERRED REV ENROLLMENT           957300      DR ENROL
                    DEFERRED REV CAPTL OUTLAY         957400      DRCAPOUT
               LONG-TERM LIABILITIES 960000
                    BONDS PAYABLE                     961000      BOND PAY
                    REVENUE BONDS PAYABLE             962000      RBOND PY
                    CERTIFICATE OFPARTICIPATION       963000      COPS LT
                    LEASE/PURCH;CAPITAL LEASE         964000      CAP LEAS
                    COMP ABSENCES-LONG TERM           965000      COMPABS
                    VACATION PAY, LNGTRM VSTED        965100      VACPYVST
                    LOADBANKING (LONG TERM)           965200      LODBNKLT
                    POST EMPLOY BEN LT GASB 12        966000      POSTEMPL
                    OTHER LONG-TERM LIABILITIES       967000      LNGTRMLB
                    LOANS PAYABLE                     967100      LOANSPAY
          EQUITY
               FUND BALANCE 970000
                    FUND BALANCE RESERVED             971000      FNDBLRSV
                    NON CASH ASSETS                   971100      NONCASH
                    DISCOUNTS EARNED                  971110      DISC EARN
                    DISCOUNTS LOST                    971120      DISC LOST
                    AMOUNT RESTBYLAW/SPECIFIC         971200      RESTSPCF
                    RESERVE FOR PREENCUMBRC           971300      PRENCUM

                                          58 OF 59
PALOMAR COMMUNITY COLLEGE FINAL CHART OF BALANCE SHEET-GL ACCOUNTS (OBJECTS)
          BALANCE SHEET ACCOUNTS                       Revised         7/18/2011



                            CHARTFIELD DESCRIPTION     #         SHORTDES
                   RESERVE FOR ENCUMBRANCE           971400      ENCUMBR
                   RESERVE FOR DEBT SERVICE          971500      RESDTSVC
                   FUND BALANCE DESIGNATED           975000      FDBALDES
                   DESCOMMIT BYCONTR/LEGL OB         975100      COMITCON
                   DESIGTD SELF-INS PROGRAMS         975200      SELFINSUR
                   DES PAY RESLT/COURT ORDER         975300      COURTORD
                   DES SPECF FUTURE PURPOSE          975400      DESFUTUR
                   APPROPRIATION BUDG OFFSET         976000      APPROP
                   ALLOTMENT BUDGET OFFSET           976100      ALLOTMNT
                   ORGANIZATION BUDGET OFFSET        976200      ORGANIZE
                   PROJECTGRANT BUDGET OFFST         976300      PROJGRNT
                   REVENUE ESTIMATE BUDG OFS         976400      REVESTMT
                   FUND BALANCE UNRESTRICTED         979000      FUND BAL
                   INTER UNIT JOURNAL OFFSET         979010      JRNLOFSET
                   A/R, C/L OFFSET UNREST            979011      OFFSETUN
                   A/R, C/L OFFSET DESIGNATED        979012      OFFSETDS
                   A/R, C/L OFFSET RESTRICTED        979013      OFFSETRS
                   EXPENDITURE CONTROL               979100      EXP CNTRL
                   INCOME CONTROL                    979200      INC CNTRL
                   REALIZED GAIN                     979300      RELIZGAIN
                   FUND BALANCE RESTATEMENT          979500      FBRSTMNT
              OTHER EQUITY 980000
                   CONTRIBUTED CAPITAL               981000      CNTRBCAP
                   PERM CASH/FIXASST TRNSFRS         981100      PRMTRNSF
                   RETAINED EARNINGS                 985000      RETEARNS
                   INVEST GEN FIXDASSET(MEMO)        989000      INVGENFA




                                          59 OF 59

				
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