Chart of Accounts

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Finance

Chart of Accounts Guide

Index Introduction............................................................................................................................................. 3 Chart of Accounts .................................................................................................................................. 3 Changes to the Structure of the New Chart of Accounts................................................................. 4 Balance Sheet Codes. .......................................................................................................................... 5 I&E Codes .............................................................................................................................................. 5 Security Rules ........................................................................................................................................ 5 Mapping Spreadsheet and Migration of Balances. .......................................................................... 6 Financial Procedures & Information ................................................................................................... 7 Accounting Flexfield/GL Code ............................................................................................................. 7 Other Coding Structures and Workflow ........................................................................................... 12 Procedures ........................................................................................................................................... 12 Reports ................................................................................................................................................. 17 Research Contracts Administration .................................................................................................. 18 Research Reports ............................................................................................................................... 19 Personnel and Payroll......................................................................................................................... 20 Procedures ........................................................................................................................................... 20 Personnel Reports .............................................................................................................................. 20 Appendix 1: College Building Blocks ................................................................................................ 21 Appendix 2: Common Activity Codes ............................................................................................... 23 Appendix 4: Analysis Codes (I&E) .................................................................................................... 28 Appendix 5: Analysis Codes (Balance Sheet) ................................................................................ 43 Appendix 6: Category Codes............................................................................................................. 56 Appendix 7 Detailed examples of changes in the use of codes. .................................................. 61

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Introduction The existing Chart of Accounts at Imperial College will change from February 2004 to the structure as indicated below. Changes to the chart of accounts have included the review and ‘clean-up’ of codes as well as changes to the physical structure of the Analysis segment. The change has had an effect on various ICIS modules at Imperial College and this document highlights the changes within each of the affected business areas. All the changes for each department have been duly agreed to and signed off by the head of each department. Chart of Accounts The chart of accounts will be changed from 25 characters over 7 segments to 28 characters over 7 segments, as follows: Old Segment Company Cost Centre Activity Analysis Indicator Sub 1 Sub 2 Length 2 5 6 3 1 3 5 New Segment Company Cost Centre Activity Analysis Indicator Sub 1 Sub 2 Length 2 5 6 6 1 3 5

It is important to note that the old codes will not be disabled immediately but access to the codes will be restricted to specific users and for specific purposes only. (Security rules will be put in place to control this). The old codes need to remain enabled, as the encumbrances that remain on the old codes will automatically create an entry to the old code when the invoice is matched. It is anticipated that the old codes will be closed following a clear down period of 2 to 3 months. Even then, codes may be opened and closed by a dedicated user as and when required. To assist in reporting and reconciliation, a new month-end process will transfer all old account balances to the new mapped accounts for the next few months.

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Changes to the Structure of the New Chart of Accounts Company Segment: No changes have been made to the company segment. Cost Centre Segment: There have been no structural changes to cost centre segment. However some departments used this opportunity to reduce the number of cost centres in use and replaced their structures with the new cost centre codes. Activity Segment: There are no structural changes to activity segment. However over 5000 activity codes have been either mapped to new activity codes and discontinued or mapped to analysis codes and discontinued. Where the activity code was found not to be required, it has been discontinued. Several activities have been replaced with equivalent analysis codes to avoid duplication. In some cases, there has been one to one mapping of these codes, in others, entire account code combinations have had to be mapped. The default activity code G00000 has been used in those cases. However, there are also activity codes that have not changed. A new range of activity codes has been introduced to distinguish ‘Staff accounts’ from ordinary departmental activities. These have been designated by ‘Fxxxxx’ range. It is important to remember that ‘Gxxxxx’ and ‘Fxxxxx’ activity codes should be viewed together when arriving at departmental surplus/deficit position. For budget purposes, budgeting will now have to be done down to the analysis code level for all activities. Analysis: The analysis segment denotes the type of income or expenditure incurred/ earned and is now 6 numeric characters in length. Several new analysis codes have been created which have been mapped from now defunct activity codes. Also several new analysis codes have been created due to business need, examples of some detailed changes in analysis codes are explained in appendix 7. All analysis codes are MANDATORY and therefore the general codes / Headcodes have not been replicated in the new chart of accounts structure (e.g. there is no general code for ‘Professional services’; the user will be required to use a specific analysis code for the particular type of professional service he/she is using). The only exception will be overtime staff pay codes, which can be used at the departments’ option. Workflow becomes introduced together with the new chart of accounts meaning that category codes used in purchasing will automatically generate an analysis code in GL as indicated in appendix 6. It is therefore crucial that category codes are used correctly as this will determine the accuracy of data reported in GL. Indicator: Sub1: Sub 2: No changes have been made to the indicator segment. No changes have been made to the Sub 1 segment. No changes have been made to the Sub 2 segment.

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Balance Sheet Codes. The balance sheet codes will be represented mostly by a single analysis code with the cost centre and activity defaulted to ‘0’ value. Only departmental suspense accounts will retain the departmental cost centre with ‘0’ activity segment. Some central control accounts, such as land and buildings and endowment funds will retain the existing Zxxxxx activity codes. The balance sheet codes consist of the Asset codes, the Liability codes and the owners Equity codes. All analysis codes in the range of 700000 – 799999 are Asset codes All analysis codes in the range of 800000 – 899999 are Liability codes All analysis codes in the range of 900000 – 999999 are Owners Equity codes. The table in Appendix 5 depicts all the Balance Sheet codes. In most cases, there has been a one-to-one mapping from a cost centre/activity combination to a single analysis code; this has resulted in a large number of new analysis codes created. The description of these codes depicts their usage. When looking for a code to use, look for the old code and the code it has been mapped to, also in other cases, look for the code that best matches your requirement. I&E Codes The I&E codes consist of the Income (Revenue) codes and the Expense (Expenditure) codes. All analysis codes in the range of 100000 – 199999 are Expenditure codes All analysis codes in the range of 500000 – 599999 are Income codes The table in Appendix 4 depicts all the I&E codes. In most cases, there has been a one-to-one mapping of analysis codes while there have also been a large number of new codes created. The description of these codes depicts their usage. When looking for a code(s) to use search for the code(s) that best matches your requirement. Security Rules In order to restrict user access to the old 3 character codes and new activity codes, security rules have been created for each responsibility where users generate GL transactions, for example: enter journals, enter invoices, enter purchase orders, etc. However, inquiry functions will not be affected, even when present in the same responsibility. This means that when the users are inquiring on accounts, they will be able to see both the old and new accounts, but will only be able to enter data to the new 6 character analysis codes as the old codes will not be available on the List of Values for them to select. However, some super users will still be able to enter data to the old codes for a limited period. When running reports, Users will be able to select from both the old and new codes. Research Analysis Codes Set: There will be no restriction on the expenditure analysis codes that can be used with Research Projects, however cross validation rules will be put in place to ensure that only certain income analysis codes can be used, i.e. 565104 565107 565110 569901 INVOICED RESEARCH INCOME NON-INVOICED RESEARCH INCOME ADVANCED RESEARCH INCOME ACCRUED YEAR-END INCOME

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Mapping Spreadsheet and Migration of Balances. For each of the individual divisions/departments/business units, spreadsheets have been created that have mapped old account code combinations to the new account code combinations. These spreadsheets are based on the worksheets that have been reviewed and signed off by each of the individual business units. The spreadsheets which can be found on the intranet at https://www.imperial.ac.uk/spectrum/finance/info_svcs/coa/index.htm are explained in detail in the table below.

Column Name CC Activity Activity Description CC description Disabled Activity Description Comment New Analysis Code Category

Description Cost Centre Activity Description of Activity Description of Cost Centre Description of any Activity that has been disabled Any comments added during the mapping Process Where the new Analysis Code has been created Category into which the activity has been assigned to 1. ‘Keep’-retain existing activity 2. ‘Activity NLR’-existing activity is no longer required as the analysis code can be used instead usually with G00000 general activity ‘NLR’-discontinued activity code

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4. ‘Staff account’-the Gxxxxx activity will be replaced with Fxxxxx activity Type I, E, A, L Old Cost Centre, Activity Where appropriate the type of Analysis Code, (I – Income, E – Expenditure, A – Asset, L –Liability) A Cost Centre Activity combination. This column represents all the cost centre activity combinations in existence for all the individual business units. The data in this column represents the new destination cost centreactivity combination for its old equivalent and can be interpreted as follows. 1. A New Code combination – This implies that the Old Cost Centre – Activity combination in the previous column has been mapped to a new Account Code combination. This new Account Code combination should be used with the new 6 digit analysis code. NLR – The Cost Centre – Activity combination is no longer required. This means the combination in the previous column now no longer exists and has been discontinued.

New Cost Centre, Activity

2.

Additionally a ‘Source and destination’ sheet will be included listing all existing code combinations (the source code) and the code combinations that the source codes have been migrated to (the destination code).

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The balances existing on individual code combinations at the time of chart of accounts change have been migrated by a number of ADI journals for budgets, actuals and encumbrances. The individual transactions have not been migrated; only the balance as at the month end has been moved according to the following rules: -For the current financial year the balances have been moved monthly and for that purpose all the periods from August 2003 to January 2004 have been reopened. -The balances on project type activity codes P/R/C/H/L/S/W from inception till 31st July 2003 have been moved as a single journal in Adjustment 2003 (ADJ-03). It is therefore vital that all enquiries for the period up to and including July 2003 should be performed excluding period ADJ-03. -The closing balances on balance sheet/suspense accounts have been migrated as a single journal entry in ADJ-03. There is a standard description for all the migrated journals in the format of: COA_ UPG_ numeric identifier with a standard description on individual journal lines of: Numeric identifier: The source account code combination_Originating period e.g. 1234: MEAD_G00100_144210_Sep-03 As the general analysis codes/Headcodes have not been replicated in the new chart of accounts structure (e.g. there is no general code for ‘Professional services’ or ‘Postage and Telephone expenses’) the balances on those codes have been migrated to the new analysis code closest in meaning to the old analysis code (e.g. ‘Professional fees-other’ 162137 and ‘Telephone calls/Rent’ 163210 respectively). This will make reporting on those new analysis codes inaccurate for the first six months of this financial year 2003-04.

Financial Procedures & Information
Accounting Flexfield/GL Code The finance account code, or general ledger (GL) code, is made up of seven segments with a maximum of 28 characters in length as follows:

Company IC

Cost centre AAAAA

Project Activity Axxxxx

Analysis nnnnnn

Indicator A

Sub1 xxx

Sub2 Xxxxx

Where A is an alpha, n is a numeric and x is either an alpha or a numeric character Not all segments are mandatory (for example sub1 and sub2 are optional) and some can be defaulted (for example company). Each segment is used for a specific purpose and is independent, and as such each code or value within a segment must be unique. Segments can be combined into valid combinations of values to produce a GL code. • Company: This segment denotes the accounting entity and is two alpha characters in length. For departments/divisions it will always be IC. If no company code is supplied, it will be assumed to be IC. • Cost centre: The second segment, which is a maximum of 5 alpha characters in length, denotes the cost (or budget) centre. The first two characters, the top level parent cost centre, is defined centrally and equates to the

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‘building blocks’ of the College. See Appendix 1 for list of building blocks. The remaining characters are defined by the administrator of the cost centre, and should denote a sub-department or section. • Project/Activity: The project/activity segment is 6 alphanumeric characters in length and the majority of cases will have one alpha character followed by 5 numeric characters. In certain cases, such as research projects or WOBs there could be 2 or possibly 3 alpha characters: the remainder will be numeric. The first alpha character will be used to identify the activity areas; for example G01100 would be a recurrent (G) activity code. The ranges of activity codes are shown in Table 1. Code Cnnnnn Ennnnn Fnnnnn Gnnnnn Hnnnnn Lnnnnn Pnnnnn Rnnnnn Snnnnn Tnnnnn Wnnnnn 0 Znnnnn Activity Type Capital projects Endowments Staff accounts General/recurrent Hospital/health authority recharges Long term donations Research projects Research funds Short courses Trading activities Scientific services (WOBS & consultancies) Balance sheet/Suspense accounts Table 1: Activity Ranges There are two types of activity values: common activity codes and common departmental activities. Common Activity Codes Common activity codes define values, which are mandatory or recommended and should be used to record specific activities undertaken. These are shown in Appendix 2. Common activity codes can be used by any department but their purpose and description are defined centrally. Note that if analysis codes are used to track specific expenditure, such as equipment, these need not be replicated with an activity code. If, however, a department or division wishes to account for expenditure at activity level, the common activity codes should be used where possible. Departmental Activity Codes Departmental activity codes are allocated for specific purposes within departments and divisions, and are defined by the departmental administrator. A table of activity ranges allocated to departments is shown in Appendix 3 (Those ranges are to be used with G/F/S activity codes). • Analysis code: This segment defines the type of income or expenditure incurred/earned. The values within this segment are defined centrally, but valid combinations of analysis codes with cost centres and/or activities can be defined. A full list of available analysis codes are shown in Appendix 4 and 5. All analysis codes are MANDATORY with the only exception of overtime staff pay codes which can be used at the departments’ option. Further details are to be found in Appendix 7. Analysis codes within ICIS are defined as either income or expenditure codes. Income analysis codes can only have income budgets associated with them, while expenditure codes can only have expenditure budgets (see Budgets). • Indicator The indicator segment is provided to enable departments/divisions to record and monitor internal trading, i.e. both inter (R) and intra (I) departmental activities such as ‘sales’ from departmental stores, provision of services etc. This segment enables departments to analyse their income generated from within as well as outside the College, while allowing the College Financial Accounts to account only for true income. In the indicator segment, there are only three valid values: Null value - default

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R - to be used to flag internal income/recharge between departments/divisions I - used to flag internal income/recharge within a department/division The indicator segment should be used only on journals and for credit values, and may only follow an expenditure analysis code. If, for example, Department A sells telecommunication services to Department B, Department B should record the original telecommunication charge on analysis code 163216 with the indicator defaulted to Null. Department A should record the internal income on the same analysis code 163216 using an indicator value as R If this example was between sections within a department or division, the value in the indicator would be I instead of R. The same expenditure analysis code must be used by the two departments/divisions or sections. • Sub1 and Sub2 The sub1 and sub2 segments are optional and provide the facility for additional analysis of the income and expenditure or for recording statistical information against transactions. These segments should only be used in relation to specific types of transactions and should not be used unless specifically instructed. Your departmental finance administrator, in association with the Finance Division, will define the codes to be used by your own department, if appropriate. Queries should be addressed to your departmental administrator in the first instance. For further information on the use of these codes please contact the Budget Control Office. At present Sub2 remains unused.

Parent and child relationships
Within each segment of the GL code, it is possible to establish parent-child relationships for reporting purposes. All transactions are posted at the child level. Segment values can be grouped together for reporting purposes by defining a common parent. Further groupings and relationships can be defined (parent and/or child) to create grandparents, and a parent and a child may share the same parent. Transactions and balances are only held at the child level. Parent-child relationships can be defined within any segment in the GL code. They are used within the cost centre segment to define the ‘parent cost centre’, for example Mechanical Engineering, ‘ME’, which equates to a College building block as well as any additional structure required by the department/division. Child cost centres must be 4 or 5 character’s in length (5th character cannot be a Z), while parent cost centres can be 2 (equivalent to the building blocks), 3 or 5 characters long (if 5, the last character must be a Z). Parent and child relationships are also used within the analysis code structure to group together similar types of expenditure/income, for example ‘Professional services’ 162100. There are 5 levels identified within the current structure of analysis codes with the first four levels being summary parent levels and level 5 being a posting / child level. The summary parent codes at each level are listed in the tables below. It is a new feature within GL List of Balances (GL LOB) that parent/child hierarchies can be viewed on line (see GL LOB User Guide).

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Top Parent Description [Level 1] I&E INCOME & EXPENDITURE L1 100000 TOTAL EXPENDITURE L1 500000 TOTAL INCOME L1

Type E R

Parent Yes Yes

Level 1 1

Parent [Level 2] 140000 160000 180000 190000 520000 540000 560000 Level 3 Parent [Level 3] 142000 144000 146000 161000 162000 163000 164000 165000 166000 167000 168000 169000 181000 191000 521000 541000 561000 562000 564000 565000 566000 567000 569000 Level 4 Parent [Level 4] 142100 144100 144200 144600 146100 161100 162100 162200 162300

Description STAFF PAY COSTS L2 NON-PAY COSTS L2 OVERHEAD CHARGE L2 RESEARCH PARTNERS L2 BUDGET TOTAL INCOME L2 TOTAL INTERNAL INCOME L2 TOTAL EXTERNAL INCOME L2 E E E E R R R

Type

Parent Yes Yes Yes Yes Yes Yes Yes

Level 2 2 2 2 2 2 2

Description BUDGET STAFF PAY COSTS L3 SALARIES L3 OTHER STAFF PAY COSTS L3 BUDGET NON-PAY COSTS L3 SERVICES L3 OFFICE RELATED EXPENSES L3 ACADEMIC SUPPLIES L3 EQUIPMENT AND COMPUTING L3 TRAVEL, ACCOMMODATION AND SUBSISTENCE L3 BUILDING RELATED EXPENDITURE L3 CATERING & RESIDENCES L3 OTHER OPERATING EXPENDITURE L3 OVERHEAD CHARGE L3 RESEARCH PARTNERS L3 BUDGET TOTAL INCOME L3 TOTAL INTERNAL INCOME L3 BUDGET TOTAL EXTERNAL INCOME L3 FUNDING COUNCIL GRANTS L3 TUITION FEE INCOME L3 RESEARCH INCOME L3 ENDWMT INC&INTEREST REC'LE L3 OTHER (EXT'L) OPERATING INCOME L3 ACCRUED INCOME L3 E E E E E E E E E E E E E E R R R R R R R R R

Type

Parent Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

Level 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3

Description BUDGET STAFF PAY COSTS L4 BUDGET SALARIES L4 ACADEMIC STAFF PAY L4 OTHER STAFF PAY L4 OTHER STAFF PAY COSTS L4 BUDGET NON-PAY COSTS L4 PROFESSIONAL SERVICES L4 ADVERTISING AND PUBLIC RELATIONS L4 LIBRARY EXPENDITURE L4 E E E E E E E E E

Type

Parent Yes Yes Yes Yes Yes Yes Yes Yes Yes

Level 4 4 4 4 4 4 4 4 4

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Parent [Level 4] 162500 162600 163100 163200 164100 164200 165100 165200 165300 165400 166100 166300 167100 167300 167400 167500 167600 168100 169100 169200 169300 169400 169500 169600 181100 181200 191100 521100 541100 541200 561100 562100 562800 564100 564200 564500 564600 564700 564800 565100 566100 567100 567300 567400 567600 567700 567800 567900 569900

Description SECURITY L4 INSURANCE L4 OFFICE EXPENSES L4 POSTAGE AND TELECOM EXPENSES L4 LABORATORY AND WORKSHOP SUPPLIES L4 ANIMAL HOUSE SUPPLIES L4 EQUIPMENT AND HARDWARE L4 COMPUTER SOFTWARE AND EXPENSES L4 FURNITURE L4 VEHICLES L4 TRAVEL L4 HOTEL, ACCOMMODATION & SUBSISTENCE L4 ESTATES & BUILDINGS L4 UTILITIES L4 RATES L4 CAPITAL PROJECTS COSTS L4 CLEANING L4 CATERING & RESIDENCES L4 BUDGET OTHER OPERATING EXPENDITURE L4 TRAINING & DEVELOPMENT L4 HOSPITALITY L4 OTHER EMPLOYEE/STUDENT EXPENSES L4 MISCELLANEOUS L4 CENTRAL FINANCE USE ONLY L4 RESEARCH OVERHEADS L4 WOB OVERHEADS L4 RESEARCH PARTNERS L4 BUDGET TOTAL INCOME L4 INTERNAL INCOME RESEARCH L4 INTERNAL INCOME WOB CREDITS L4 BUDGET TOTAL EXTERNAL INCOME L4 FUNDING COUNCIL GRANTS RECURRENT L4 FUNDING COUNCIL DEFERRED CAPITAL GRANTS L4 BUDGET TUITION FEE INCOME L4 STUDENT FEE INCOME L4 RTSG INCOME L4 CASE INCOME L4 EPSRC DTG INCOME L4 OTHER TUITION INCOME L4 RESEARCH INCOME L4 (DEFAULT) ENDWMT INC&INTEREST REC'LE L4 (DEFAULT) OTHER OPERATING INCOME L4 OTHER FEES L4 SALES L4 ANIMAL HOUSE INCOME L4 FACILITIES LETTING INCOME L4 BUSINESS SERVICES INCOME L4 FACILITIES INCOME L4 ACCRUED INCOME L4 E E E E E E E E E E E E E E E E E E E E E E E E E E E R R R R R R R R R R R R R R R R R R R R R R

Type

Parent Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

Level 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

Cross validation & dynamic insertion Dynamic insertion allows combinations of valid segment values to be set up automatically, the first time it is used. For example, if the cost centre MEDY and activity G12345 are valid values for their respective cost centre and project/activity segments but the combination is not predefined, it can be set

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up as a valid combination, if entered. Therefore there is no need to attach analysis codes to particular activities, as they will be dynamically inserted to valid cost centre-activity combinations. Dynamic insertion is limited by cross validation rules, which define which segment values can be combined. Cross validation rules may only be defined across two segments, i.e. between cost centre and activity, or between activity and analysis code. For example, a cross validation rule could state that only activity codes G46000 - G46999 can be used with ME cost centres. This is the method by which specific departmental activities are restricted to the relevant cost centres. When departments request the creation of a new activity and/or cost centre, the combinations defined are used to define the cross validation rules to be associated with the cost centre. Examples of cross validation rules: • Only income and expenditure analysis codes can be used on recurrent activities • The analysis code for research income can only be used on activity codes in the ‘P/R’ range. Other Coding Structures and Workflow Category Codes Category codes are used for purchasing, stock and supplier payments, to analyse purchases and expenditure. The codes are based on the JPPSG (Joint Procurement Policy Strategy Group) codes to enable exchange of information with other universities. There are two levels of codes: level 1 denotes the broad product group, while level 2 define the product classification. Workflow becomes introduced together with the new chart of accounts meaning that category codes used in purchasing will automatically generate an analysis code in GL as indicated in Appendix 6. It is therefore crucial that category codes are used correctly as this will determine the accuracy of data reported in GL. Supplier & Customer Codes Each supplier and customer is identified by a single, unique number known as a CID. Procedures Setting up new GL code Analysis codes are defined by the centre and are associated with a cost centre/ activity code combination by dynamic insertion. To set up a new cost centre, activity or cost centre/activity combination, please send a request by email to the Budget Control Office, Finance Division (special email help address will be available). Common activity codes will have their descriptions centrally defined. For departmental specific values, i.e. a child cost centre or a departmental specific activity code, departments may specify the description to be associated with the code. It needs to be clearly stated what the new code is and what is its description plus whether it is a new code or merely a new cost centre-activity combination. You will also be required to identify any parent/child relationships for the new cost centre values. All cost centres should have at least one parent, which is equivalent to be top-level parent/building block (for example ME for Mechanical Engineering). Disabling a GL code The account codes in ICIS cannot be deleted; they can merely be disabled which means they are in the system but are inactive. In order to disable a code the balance on the account code combination needs to be Nil. Therefore the following steps need to be followed for each seven-segment combination: • Ensure that there are no payroll transactions on payroll analysis codes in the current financial year; if there are any transactions you need to contact HR (Sonia Porovic) requesting that the charges be moved, specifying the employee’s CID, name, date from which the charging should be amended and the new code for charging (usually if you close the code during the financial year the changes will need to be backdated to 1st August). Do not move the charges to the new code using a GL journal. • Ensure that there are no actuals on any other analysis code; if there are transfer them to another account code using a GL journal.

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• Ensure that there are no budgets allocated to this code either on 000 for b/fwd balances or on other analysis codes; fill in a budget journal template to move budgets to another code. • Ensure there are no encumbrances on any analysis code; to move or delete encumbrances contact ‘PO-help’ providing account code combination, purchase order number, date of purchase order, vendor, description and amount. You need to indicate whether the purchase order should be moved to another account code, in which case you need to specify this code, or deleted. Only when all the above steps have been followed and the balances on the account code have been cleared you can request that the code be closed by sending an email to the Financial Reporting section, Finance Division. At this stage the cost center/activity combination will be disabled, i.e. removed from cross validation rules. The automatic concurrent process will then disable all seven segment combinations associated with this cost center/activity. Please bear in mind that at this stage all individual segments are still enabled. If you want to disable the whole segment (cost center or activity) you need to put a specific request to this effect. Problem area: it is quite possible that while the department is trying to close the code the transactions are posted after all the above steps have been performed but before the code combination is disabled. There is not much that can be done about it rather than implementing internal controls to ensure that nobody authorises transactions on invalid codes. It is the responsibility of the department to clear any such transactions. You need to ensure that the Financial Reporting section in Finance Division is notified via email, as we will need to re-open the code combinations for these particular transactions and close them afterwards. Budget allocation & apportionment Vote for recurrent activities will be allocated on analysis code 122140 with any supplements in the year allocated to 122150. Departments may then reallocate the budget to other activity or analysis codes using a Budget Journal Template, using either 122160 or any other analysis code. Budget transactions must always balance to zero and have a reason for the budget transfer stated in the description. Budget journals will appear as transactions on the accounts, allowing the history of budgets amendments to be traced. It should be noted that a positive budget (debit value) is an expenditure budget and a negative budget (credit value) denotes either a reduction in an available budget (on an expenditure code) or an income budget (on an income code) where income needs to be generated. A negative budget figure can only be placed on an income code or expenditure analysis code, which has sufficient expenditure budget to cover the reduction. The chart of accounts changes facilitate improved methods for allocation and management of budgets in ICIS. Whereas previously departments primarily allocated budgets to activity code level which often represented general expense categories (e.g. total staff costs or total non-staff expenditure) the new chart of accounts allows budgets to be set at these summary levels within an analysis code structure. Therefore analysis codes have been introduced that represent summary levels for budgeting. In order to budget at a summary level it is necessary to load the budget at the Level 5 child code representing that part of the analysis code structure (e.g. to budget for total salaries a budget should be loaded on ‘Budget Salaries’ 144101). These specific budgeting codes will not allow the posting of actuals which should be posted to the relevant detailed analysis code (e.g. ‘Academic Staff-Teaching’ 144210). Users may still use the 6-character equivalent of the ‘004’ analysis code. (122160 – ‘Budget Default’).

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VAT The VAT position of the College is complex as a result of the exempt status of our core activity, education. In principle, VAT is a tax on the ‘adding of value’ at each stage of the supply chain. This means that a fully taxable trader can offset tax suffered on items bought against tax collected on items sold, thus actually declaring only the tax on their mark-up (i.e. the value added to the goods by the trader). In practice, this is achieved by paying tax collected on sales (output VAT) to Customs & Excise and reclaiming tax paid on purchases (input VAT) at the same time. This effectively makes the trader a tax collector not a taxpayer. It is the consumer at the end of the supply chain who must pay the cumulative amounts declared by each member of the chain. As exemption is not a rate of tax, therefore recovery of tax paid on goods bought by the College, in order to make exempt supplies such as education, is prohibited. Effectively this means that the College becomes the consumer at the end of the chain and consequently much of the VAT paid by the College is irrecoverable. Of course, some taxable activities such as staff catering, bars, vacation lettings and commercial research can be ‘ring fenced’ and VAT recovered, provided that the relevant expenditure can be identified and attributed, in full, to these activities. Partial Exemption Customs and Excise accept that some expenditure is partially attributable to both exempt and taxable activities and thus a proportion of the input VAT incurred can be recovered. Broadly speaking, the amount recovered is proportional to the ratio of taxable income to total income attributable to that supply. Examples of such expenditure are overheads at both College and departmental/divisional level. The recovery of this VAT is done after the year-end through the annual partial exemption calculation, although Customs do allow provisional recovery throughout the year, with an annual adjustment. Input VAT Recovery ICIS allows the recovery of residual VAT throughout the year. For effective VAT recovery, the system relies on a look-up table maintained by Finance, holding recovery ratios against every available GL code, ranging from 0% for education, through various partial percentages, to 100% for fully taxable activities. This means, for example, that when a supplier invoice is processed and the account to be debited is entered, the system automatically checks the recovery fraction for this account and recovers VAT accordingly. For example, for a: computer bought for the departmental general office: Invoice: Computer £1000 VAT £175 -------Total Payable £1175 GL Code : Departmental Office - Equipment Purchase Recovery Fraction: 20% (from system look up table) Processing of this transaction will result in three debits on ICIS: Departmental Office - Equipment Purchase £1000 (the net value of the purchase) Departmental Office - Equipment Purchase £140 (80% irrecoverable VAT) VAT Reclaimable £35 (20% recoverable VAT) The department, therefore, effectively pays only £1140 for this computer since the element of its use relating to taxable activities is reclaimed from Customs & Excise through the VAT reclaimable account. Clearly departments will benefit from the College’s partial recovery opportunities as soon as goods and services are paid for, rather than up to 18 months later. If the final recovery fraction calculated at the end of the year is different from the 20% above, then there will be an adjustment (agreed with Customs

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& Excise) up or down and the Department might either receive an additional repayment, or have some of the recovery clawed back. VAT paid on goods and services bought for fully taxable activities will be recovered in full using the same mechanism (although only two accounting entries), provided that the correct general ledger charge account is used to pay for the goods. Departmental account code structures should clearly separate different activities such as teaching, research and overheads in order that the recovery table can be maintained efficiently. Finance must also be notified of any accounts used for trading so that the recovery fractions may be adjusted to reflect these. EU Purchases (Acquisitions) Goods and some services purchased from other EU member states should be zero rated, provided that we provide the supplier with our VAT registration number (GB 649 9266 78), which they must quote on the invoice. However, this does not mean that the goods are not liable for VAT. The College is obliged to charge itself VAT if the supply would carry VAT when supplied by a UK supplier. In other words, departmental accounts would be debited with both the zero rated invoice and a journal for the VAT, if the supply would have been standard rated in the UK. If an order or payment authorisation is coded correctly in ICIS (see Table 2), the VAT accounting will be done automatically, including any full or partial VAT reclaims as above. Overseas (Non-EU) Purchases (Imports) VAT is also payable on goods imported from non-EU countries, unless zero rating certificates are submitted to the relevant import agent. The method of VAT accounting differs from EU acquisitions. VAT is paid on our behalf by the import agent and the College subsequently invoiced. Again, if orders and payment authorisations are coded appropriately, we will be able to track VAT paid in this way and may be able to recover some or all of the VAT as above. Sales The College charges VAT, where applicable, on all sales invoices issued. In, order to assist with residual VAT recovery, VAT-free sales need to be identified as zero rated, exempt or outside-the-scope of VAT/Non-business. VAT code descriptions are shown on Table 2 and assistance is available on the Finance web pages. If you require further help, please contact the Invoicing and VAT Accountant, room 404 Sherfield.

15

Vat Codes Code S R Z1 Z2 Z3 Z4 Z5 Z6 E1 E2 EU1 EU2 EU3 EU4 OS1 OS2 OS3 OS4 NB Description Standard rated goods and services Reduced rate fuel and power supplies Zero rated equipment for medical research/training Zero rated medicinal products/substances Zero rated charitable advertising Zero rated books/printed matter Zero rated food Other zero rated supplies Exempt education/training Other exempt supplies EU acquisitions (Goods) - UK VAT payable EU acquisitions (Goods) - UK VAT not payable EU acquisitions (Services) - UK VAT payable EU acquisitions (Services) - local VAT charged Non-EU imports (Goods) - UK VAT payable Non-EU imports (Goods) - UK VAT not payable Non-EU imports (Services) - UK VAT payable Non-EU imports (Services) - local VAT charged Grants and donations outside-the-scope of VAT Table 2: VAT codes The most commonly used VAT codes are printed in bold.

Summary ICIS enables the College to maximise VAT recovery opportunities and cash flow whilst maintaining more accurate VAT accounting records for inspection by Customs & Excise. However, the accuracy of our records and subsequently the College VAT returns are dependant upon maintaining an accurate table of recovery ratios and careful use of both VAT codes and general ledger codes.

16

Reports Totals by Activity Grouping (Ref.: A)
This report provides a snapshot of a department/division’s turnover for all activities of that department/division. It is only produced at the top level of the cost centre structure, equivalent to the building blocks; for example ‘ME’. For project activities, the balances shown are project to date and not financial year to date.

Recurrent Accounts (Ref.: B - D)
The Recurrent Accounts report breaks down the above turnover report and produces a list of balances report for each activity type. The report can be produced for each level within departmental/divisional cost centre structure (up to four parent levels) and activity level. It is therefore possible to see the turnover for each activity type, for each cost centre within a department/division.

Recurrent Accounts by Activity (Ref.: E)
This report provides information on the monthly net expenditure at activity level (for the lowest level cost centres), for recurrent activities only, over the year. The first column is a rolling total and, dependant on the period, can contain up to five months’ worth of balances.

Totals by Analysis (Ref.: F)
The Totals by Analysis report is similar to the current list of balances at analysis code, except that is grouped by analysis type i.e. staff and non-staff. This report is produced for all activities except for research projects, funds and capital projects. It should be noted that the Income analysis group reports only external income i.e. income earned from outside the College.

Monthly Transactions (Ref.: G)
The Monthly Transactions report details all the transactions for a specific cost centre-activity combination for the month. All transaction details are recorded, including changes to budgets and encumbrances. This report differs from the current transaction listing in that it provides a breakdown of the totals by column, for example budget and income.

Recurrent Activities: Departmental Income including Recharges (Ref.: H)
This report provides information on the year to date (YTD) position on the departmental/divisional income earned, including internal income earned from recharges. This report is produced at the building blocks level and sub totalled to reflect the cost centre parent/child structure.

Recurrent Activities: Departmental Income (Ref.: I)
This report provides an analysis of the departmental/divisional income earned within a year (excluding internal income earned from recharges).

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Research Contracts Administration Procedures
The procedures for setting up and managing research projects and grants information can be found in the booklet ‘Research Support and Development’ issued by the College to new academic staff members and the College Financial Regulations.

Accounts and Budgeting
Account codes and budgets are created by the Contracts Administration Office (CAO) as determined within the research agreement / award.

Master and Sub Projects
Within the PMF it will be possible to define master and associated sub-projects. There will be two areas where this will be used. Firstly, where projects are jointly funded by two or more sponsors, each sponsor will be associated with a sub-project. This makes it possible to account separately to the individual funding bodies whilst managing the project, and costs, as a whole. The second case is where projects are split across two cost centres, sub-projects being defined for each participating cost centre within the master project.

Verification of staff funding
When a new member of staff is to be appointed, appointments are extended or staff are awarded additional increments or upgrades, on a grant or contract, Personnel Division will require confirmation that the necessary funds are available. The investigator must first confirm that this is the case with the CAO. In order to support this, the ‘Request for contract of employment’ form will carry an additional line to be completed stating the percentage overheads awarded on a contract.

Funds and Projects
Projects are research grants and contracts where the sponsor and Investigator determine funds, deliverables and timescales laid down in the contract. Funds refer to monies received by an Investigator without time limits or deliverables being stipulated. Funds could be summarised as “donations received for the purposes of research. These will, from August, be distinguished formally in the accounts: in the activity segment of the account code, projects will be denoted Pxxxxx, while funds will be denoted Rxxxxx.

Research Forms
The Research Budget amendment form, currently issued by the CAO will continue to be issued in its present form. It is likely that this will be redesigned in the future.

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Research Reports Research Overhead Income & Support (Ref.: r1)
This report shows the contribution from research activity to departmental/divisional funds. There are two versions of this report: one sorted by investigator and one by project code.

Research Project Accounts (Ref.: r2)
The Research Project Accounts report is similar to the list of balances by analysis report currently produced, but is grouped by type of analysis i.e. staff and non-staff. This report also shows the amount of research income claimed by the College.

Monthly Transaction Details (Ref.: r3)
This report shows the detail of the transactions for the month and is similar to the financial reports.
Note that this report shows only the detail of the non staff transactions.

Research Income: Actual & Committed (Ref.: r4)
The Research Income report is only produced at departmental/divisional level, and shows the actual and projected research income over the next five years for existing projects summarised by sponsor group.

Research Additional Direct Staff Costs/Departmental Services: Actual & Committed (Ref.: r 5)
This report shows the actual and projected income from additional direct staff and departmental/divisional services, summarised by sponsor for existing projects. It is only produced at the department/division level.

Research Overheads: Actual & Committed (Ref.: r 6)
This is in the same format as the above report, but shows the overheads earned and projected from existing projects, summarised by sponsor.

Research Staff Costs: Actual & Committed (Ref.: r 7)
Again, this report is the same format as Report r5, but shows the actual and projected cost of research staff on existing projects over the next five years, summarised by sponsor.

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Personnel and Payroll Procedures
Full details of procedures and salary scales etc. can be found in the Personnel Manual. For further copies of the manual or individual Personnel Information Notes, please contact your Personnel Officer.

Personnel Reports Recurrent Activities: Totals by Account Code (Pay Cost 1)
This report is produced for each different cost centre-activity combination and shows the amount charged to each account for a specific employee. It is sorted by GL code and the total should equal the amount transferred to the GL code and shown on the financial reports for staff costs. Within each GL code, the sort is by staff group and then employee. There is no use of the cost centre hierarchy in this report.

Totals by Pay Element (Pay Cost 2)
The Totals by Pay Element report is produced for all activities, sorted by employee (name not number) and details all the pay charges for each individual pay element, such as pension and NI. A second version of this report is produced, sorted by GL code within activity range. If an individual has more than one assignment, two separate entries will be shown and thus the FTE shown will be the FTE for that specific assignment. This report can also be produced for non standard pay elements such as overtime and bonuses.

Charging per Month per Employee (Pay Cost 3)
This report provides a statement on the monthly expenditure on staff costs for each employee within a department/division. It works on a similar rolling basis to the finance report Recurrent Accounts by Activity (Ref.: E).

Five Year Forecast per Employee (Pay Cost 4)
There are two versions of this five year forecast report: one of all activities by employee, and the other by GL code within activity types.

Compare Nominal Values (Pay Cost 5)
This report is the same as the one currently produced and shows the costs of any person which have materially changed from the previous period.

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Appendix 1: College Building Blocks Full Name Department of Aeronautics Department of Agricultural Science Department of Biochemistry (now part of BI) Department of Bioengineering Department of Biological Sciences Department of Structural Biology (now part of BI) Department of Chemical Engineering and Chemical Technology Department of Chemistry Department of Civil and Environmental Engineering Department of Computing Department of Earth Science & Engineering Department of Electrical and Electronic Engineering Department of Environmental Science and Technology Faculty of Life Sciences Department of Materials Department of Mathematics Department of Mechanical Engineering Faculty of Engineering Department of Physics Faculty of Physical Sciences School of Medicine Central Division Division of Biomedical Sciences Division of Investigative Science Kennedy Institute Division of Medicine National Heart and Lung Institute Division of Neurosciences and Psychological Medicine Division of Paediatrics, Obstetrics and Gynaecology Division of Primary Care and Population Health Sciences Division of Surgery, Anaesthetics and Intensive Care Clinical Sciences Business School Centre for the History of Science, Technology and Medicine Interdisciplinary Research Centre for Process Systems Engineering (now part of CE) Centre for Planning and Resource Control Humanities Programme Information & Communication Technology Centre for Continuing Education Library and AV Services Reactor Centre Research Support and Development Division College Headquarters Estates Division External Relations Division Finance Division Personnel Division Strategy and Planning Division Registry Security Services Educational Quality Office College Resources ** Health Centre Parent AE AS BC BM BI ST CE CH CI CO EA EE EV LQ MM MA ME NQ PH PQ DQ DB DD DK DM DH DN DP DF DS DC MS HO PS PA HU IT CP LI RC RS HQ ES ER FI PE PM RE SS EQ CR HC Short Name Aeronautics Agricultural Science Biological Sciences Bioengineering Biological Sciences Biological Sciences Chemical Engineering Chemistry Civil Engineering Computing Earth Science Electrical Engineering Environmental Science Life Sciences Materials Mathematics Mechanical Engineering Engineering Physics Physical Sciences ICSM Centre BMS IS Kennedy Institute Medicine NHLI NPM POG PCPHS SAIC CSC Business School HOSTM Process Systems Engineering IC PARC Humanities ICT Continuing Education Library Reactor Centre Research Support Headquarters Estates External Relations Finance Personnel PMIS Registry Security Educational Quality College Resources Health Centre

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Full Name Health and Safety Services Internal Audit Service Corporate Affairs International External Academic Affairs Payroll Bureau * Catering Services Central Biomedical Services Conference Office Day Nursery Student Residences Sports and Leisure Services Imperial College Innovations Ltd. Imperial College Company Maker Ltd. ** Imperial College Consultants Ltd. Imperial Activities Ltd. ** Extracalm Ltd. ** Key: ** Cost centre only * HR organisation only

Parent HS IA CT IR PB CA CB CN NU SR SL

Short Name Health and Safety Internal Audit Corporate Affairs External Corporate Affairs Payroll Bureau Catering Discontinued Conferences Day Nursery Residences Sports and Leisure Innovations Company Maker ICON IMPACT Extracalm

22

Appendix 2: Common Activity Codes Proposed common activity codes within Gxxxxx range, listed in code order The appearance of a code below is no indication that the Finance Division considers it appropriate or necessary that each Department should use such a code. The suggested procedure for determining activity codes is for each department to consider its own requirements and having done so, then compare their needs against the standard list to see if any of them will suit. Description General Activity Head of Department/Division Payables default Code Payroll Default Code Salaries-Bridging Photocopying/reprographics service Audio-visual services Library Workshop No 1-Electronic Workshop No 2-Electronic Workshop No 1-Electrical Workshop No 2-Electrical Workshop No 1-Mechanical Workshop No 2-Mechanical Laboratory/Lab services year 1 Laboratory/Lab services year 2 Laboratory/Lab services year 3 Laboratory/Lab services year 4 Computer Lab Stores Stores – Computing Teaching-Undergraduate Teaching-Postgraduate Training & Development Fieldwork Academic Initiatives Admissions European Social Fund Bursaries Hardship DTG2001 EPSRC{Doctoral Training Grants} DTG2002 EPSRC{Doctoral Training Grants} DTG2003 EPSRC{Doctoral Training Grants} Socrates Safety Services Technical Services Manager Cleaning of premises general Dept Contingency Industrial CASE Training Grants – 2002 Starters Industrial CASE Training Grants – 2003 Starters Doctoral Training Centre Chevening Technology Enterprise Scholarships Common Room Vending Machines Freshers Week Staff Room Old Code G00000 G00010 G00098 G00099 G00180 G00220 G00270 G00300 G00400 G00410 G00420 G00430 New Code G00000 G00010 G00098 G00099 G00180 G00220 G00270 G00300 G00400 G00401 G00410 G00411 G00420 G00421 G00430 G00431 G00432 G00433 G00435 G00450 G00455 G00500 G00510 G00530 G00540 G00550 G00560 G00630 G00700 G00710 G01720 G01721 G01722 G00740 G00850 G00860 G00880 G00900 G01931 G01932 G01950 G01960 G01000 G01010 G01100 G01020 Name Change Yes

Yes Yes Yes Yes

G00450 G00500 G00510 G00530 G00540 G00550 G00560 G00630 G00700 G00710 G00720 G00721 G00722 G00740 G00850 G00860 G00880 G00900 G00931 G00932 G00950 G00960 Z80000 Z80010 Z80020

Yes

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Codes in the range G01500-G01999 have been grouped together to indicate that the accruals apply.

The complete list of common activity codes including discontinued codes: Description General Activity Head of Department/Division Payables default Code Payroll Default Code Salaries-General Salaries-Academic Salaries-Visiting Lecturers/Profs Salaries-Clinical Academic Salaries-ALC & Academic Other Salaries-Technical Overtime and Temps-technical Salaries-Clerical Overtime and Temps-clerical Salaries-Trades & Miscellaneous Salaries-Other/Individuals Salaries-Bridging Salaries-Staff 'Pool' TANZI BESANT Restructuring Costs Admin-General Conferences Office Services-General Consumables Photocopying/reprographics service Printing (external) Stationery Postage Couriers Photography Audio-visual services Advertising General Expenditure Library Library-Salaries Workshop No 1-Electronic Workshop No 2-Electronic Workshop No 1-Electrical Workshop No 2-Electrical Workshop No 1-Mechanical Workshop No 2-Mechanical Laboratory/Lab services year 1 Laboratory/Lab services year 2 Laboratory/Lab services year 3 Laboratory/Lab services year 4 Computer Lab Animals/Animal Houses Stores Stores-Computing Equipment Equipment Maintenance Old Code G00000 G00010 G00098 G00099 G00100 G00110 G00111 G00120 G00130 G00140 G00141 G00150 G00151 G00160 G00170 G00180 G00181 G00182 G00190 G00200 G00205 G00210 G00211 G00220 G00230 G00240 G00250 G00251 G00260 G00270 G00280 G00290 G00300 G00310 G00400 G00410 G00420 G00430 New Code G00000 G00010 G00098 G00099 G00000 G00000 G00000 G00000 G00000 G00000 G00000 G00000 G00000 G00000 G00000 G00180 G00000 G00000 G00000 G00000 G00000 G00000 G00000 G00220 G00000 G00000 G00000 G00000 G00000 G00270 G00000 G00000 G00300 G00000 G00400 G00401 G00410 G00411 G00420 G00421 G00430 G00431 G00432 G00433 G00435 G00000 G00450 G00455 G00000 G00000 Name Change Yes

Yes Yes Yes

G00440 G00450 G00460 G00470

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Description Equipment Rental Computing Services Teaching-Undergraduate Teaching-General Teaching-Postgraduate Teaching-Development Training & Development Fieldwork Academic Initiatives Admissions Income Donations-General Divisional Overheads European Social Fund Bursaries Hardship DTG2001 EPSRC{Doctoral Training Grants} DTG2002 EPSRC{Doctoral Training Grants} DTG2003 EPSRC{Doctoral Training Grants} Student Demonstrators Socrates Catering Hospitality Travel & Subsistence Building Work Electricity Insurance Telephone-work / Security Telephone-line rental and calls Safety Services Technical Services Manager Vehicles Cleaning of premises general Cleaning of Premises Salaries Cleaning non-staff costs Cleaning Recharged ICSM Cleaning Recharged TRI Cleaning Staff Overtime Laundry Dept Contingency Loan Account Recharges Industrial CASE Training Grants – 2002 Starters Industrial CASE Training Grants – 2003 Starters Doctoral Training Centre Chevening Technology Enterprise Scholarships Common Room Vending Machines Staff Room Freshers Week

Old Code G00480 G00490 G00500 G00505 G00510 G00520 G00530 G00540 G00550 G00560 G00600 G00610 G00620 G00630 G00700 G00710 G00720 G00721 G00722 G00730 G00740 G00750 G00760 G00770 G00800 G00810 G00820 G00830 G00840 G00850 G00860 G00870 G00880 G00881 G00882 G00883 G00884 G00885 G00890 G00900 G00910 G00920 G00931 G00932 G00950 G00960 Z80000 Z80010 Z80020

New Code G00000 G00490 G00500 G00000 G00510 G00000 G00530 G00540 G00550 G00560 G00000 G00000 G00000 G00630 G00700 G00710 G01720 G01721 G01722 G00000 G00740 G00000 G00000 G00000 G00000 G00000 G00000 G00000 G00000 G00850 G00860 G00000 G00880 G00880 G00880 G00880 G00880 G00880 G00000 G00900 G00000 G00920 G01931 G01932 G01950 G01960 G01000 G01010 G01020 G01100

Name Change

Yes

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Appendix 3: Departmental Activity Ranges
Parent Description Academic Departments AE Aeronautics AS Agricultural Science BC Biochemistry (now part of BI) BI Biological Sciences LQ Faculty of Life Sciences BM Bioengineering NQ Faculty of Engineering CE Chemical Engineering and Chem.Techn. CH Chemistry CI Civil and Environmental Engineering CO Computing DB Biomedical Sciences DC Clinical Sciences DD Investigative Science DF Primary Care and Pop Health Sciences DH NHLI DM Medicine DN Neuroscience & Psych Medicine DP POG DK Kennedy Institute DQ School of Medicine Central Division DS Surgery, Anaesth & Intensive Care EE Electrical and Electronic Engineering HO Centre for HOSTM HU Humanities MA Mathematics ME Mechanical Engineering MM Materials PA Centre for Plan. & Res.Ctrl - IC PARC PH Physics PQ Faculty of Physical Sciences PS IRC Process Systems Engineering (now part of CE) MS Business School EV Environmental Science and Technology EA Earth Science & Engineering RC Reactor Centre Non-academic Cost Centres HQ College Headquarters IA Internal Audit Service HS Health and Safety Services SS Security Services HC Health Centre ER External Relations Division ERMMA Musical Activities ERVZ Visual Arts CT Corporate Affairs CR College Resources EQ Educational Quality IR International External Academic Affairs CP Centre for Continuing Education LI Library and AV Services IT Information & Communication Technology RE Registry PE Personnel Division Range For use with G/F/S activities G02000-G02999 G03000-G03999 G04000-G04999 G06000-G06999 G07000-G07999 G08000-G08999 G09000-G09999 G10000-G10999 G12000-G12999 G14000-G14999 G18000-G18999 G20000-G20999 G21000-G21999 G22000-G22999 G24000-G24999 G26000-G26999 G28000-G28999 G30000-G30999 G32000-G32999 G33000-G33999 G34000-G34999 G36000-G36999 G38000-G38999 G40000-G40999 G42000-G42999 G44000-G44999 G46000-G46999 G48000-G48999 G50000-G50999 G52000-G52999 G53000-G53999 G54000-G54999 G56000-G56999 G57000-G57999 G58000-G58999 G59000-G59999 G60000-G60999 G62000-G62999 G64000-G64999 G66000-G66999 G68000-G68999 G70000-G70399 G70400-G70499 G70500-G70599 G70601-G70699 G72000-G72999 G74000-G74799 G74800-G74999 G76000-G76999 G78000-G78999 G80000-G80999 G82000-G82999 G84000-G84999

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Parent FI PM ES RS SR CA CN SL NU CB

Description Finance Division Strategy and Planning Division Estates Division Research Support & Dev Student Residences Catering Services Conferences Sports and Leisure Services Day Nursery Central Biomedical Services

Range G86000-G86999 G88000-G88999 G90000-G90999 G92000-G92999 N/a N/a N/a G94000-G94999 G95000-G95999 G96000-G96999

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Appendix 4: Analysis Codes (I&E) Old code Top Parent 1 Parent 2 Parent 3 New code New Description Type Parent Level Parent [Level 2] [Level 3] [Level 4] [Level 5] Codes [Level 1] I&E I&E INCOME & EXPENDITURE L1 1 E Yes 1 100000 100000 TOTAL EXPENDITURE L1 BUDGET TOTAL E Yes 2 120000 120000 EXPENDITURE L2 BUDGET TOTAL E Yes 3 122000 122000 EXPENDITURE L3 BUDGET TOTAL E Yes 4 122100 122100 EXPENDITURE L4 E 5 122110 122110 BUDGET B/FWD BUDGET B/FWD RESERVE / E 5 122120 122120 CONTINGENCY E 5 122130 122130 BUDGET B/FWD ADJUSTMENT E 5 122140 122140 BUDGET INITIAL VOTE BUDGET SUPPLEMENTARY E 5 122150 122150 VOTE E 5 122160 122160 BUDGET DEFAULT E 5 122170 122170 BUDGET CAPITAL E 5 122180 122180 BUDGET TOTAL EXPENDITURE E Yes 2 140000 140000 STAFF PAY COSTS L2 Yes 3 142000 142000 BUDGET STAFF PAY COSTS L3 E Yes 4 142100 142100 BUDGET STAFF PAY COSTS L4 E E 5 142101 142101 BUDGET STAFF PAY COSTS E Yes 3 144000 144000 SALARIES L3 E Yes 4 144100 144100 BUDGET SALARIES L4 E 5 144101 144101 BUDGET SALARIES E Yes 4 144200 144200 ACADEMIC STAFF PAY L4 5 144201 144201 BUDGET ACADEMIC STAFF PAY E SALARIES - ACADEMIC STAFFE 5 144210 144210 TEACHING SALARIES - CLINICAL E 5 144220 144220 ACADEMIC STAFF SALARIES - ACADEMIC STAFFE 5 144230 144230 RESEARCH SALARIES - CLINICAL E 5 144240 144240 ACADEMIC STAFF - RA'S SALARIES - VISITING E 5 144250 144250 LECTURERS/PROFS E Yes 4 144600 144600 OTHER STAFF PAY L4 E 5 144601 144601 BUDGET OTHER STAFF PAY SALARIES - ALC & OTHER E 5 144610 144610 RELATED STAFF E 5 144620 144620 SALARIES - TECHNICAL STAFF 5 144621 144621 OVERTIME - TECHNICAL STAFF E E 5 144630 144630 SALARIES - CLERICAL STAFF E 5 144631 144631 OVERTIME - CLERICAL STAFF SALARIES - TRADES & E 5 144640 144640 MISCELLANEOUS STAFF OVERTIME - TRADES & E 5 144641 144641 MISCELLANEOUS STAFF E 5 144660 144660 STUDENT DEMONSTRATORS E Yes 3 146000 146000 OTHER STAFF PAY COSTS L3 E Yes 4 146100 146100 OTHER STAFF PAY COSTS L4

000 003 001 002 004 005

010 020 030 040

100 110 120 130

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Old code

Top Parent 1 Parent 2 Parent 3 New code Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 146101

New Codes

Description

Type Parent Level

459 456 160000 161000 161100

146110 146120 146130 146140

161101 162000 162100 162101 203 208 204 205 209 207 162104 162107 162110 162113 162116 162119 162122 162125 162128 162131 162133 162134 162135 162136 162137 162200 201 202 162300 261 262 263 264 265,260 162400 412 162404 162301 162304 162307 162310 162313 162316 162319 162322 162201 162204 162207 162210 162213

206,200

BUDGET OTHER STAFF PAY 146101 COSTS REDUNDANCY-ACADEMIC 146110 STAFF 146120 REDUNDANCY-OTHER STAFF PREMATURE RETIREMENT146130 ACADEMIC STAFF PREMATURE RETIREMENT146140 OTHER STAFF 160000 NON-PAY COSTS L2 161000 BUDGET NON-PAY COSTS L3 161100 BUDGET NON-PAY COSTS L4 161101 BUDGET NON-PAY COSTS 162000 SERVICES L3 162100 PROFESSIONAL SERVICES L4 BUDGET PROFESSIONAL 162101 SERVICES AGENCY & TEMP./INVOICED 162104 STAFF VISITING LECTURERS' FEES (IF 162107 NON-PAYROLL) 162110 LEGAL FEES 162113 AUDIT FEES 162116 TAX ADVICE 162119 VAT ADVICE 162122 CLINICAL TRIAL VOLUNTEERS MEMBERSHIP SUBSCRIPTIONS 162125 PAYABLE 162128 PRESS CUTTINGS 162131 PUBLIC RELATION COSTS 162133 EXTERNAL REPORT FEE 162134 HEALTH SCREENING 162135 PATHOLOGY SERVICES 162136 OPTICIAN SERVICES 162137 PROFESSIONAL FEES-OTHER ADVERTISING AND PUBLIC 162200 RELATIONS L4 BUDGET ADVERTISING AND 162201 PUBLIC RELATIONS 162204 ADVERTISING-STAFF 162207 ADVERTISING-COURSES 162210 ADVERTISING-DEPARTMENT 162213 ADVERTISING-STUDENTSHIPS 162300 LIBRARY EXPENDITURE L4 BUDGET LIBRARY 162301 EXPENDITURE 162304 BOOKS LIBRARY 162307 PERIODICALS/NEWSPAPERS 162310 LIBRARY BINDING 162313 INTER-LIBRARY LOANS 162316 LIBRARY SUNDRIES 162319 LIBRARY MUSIC CD’S / SCORES 162322 PUBLICATION PRODUCTION 162400 SAFETY L4 162404 SAFETY EXPENSES

E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E Yes Yes Yes Yes Yes Yes

5 5 5 5 5 2 3 4 5 3 4 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 4 5 5 5 5 5 4 5 5 5 5 5 5 5 5 4 5

Yes

Yes

29

Old code

Top Parent 1 Parent 2 Parent 3 New code Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 162407 162410 162413 162416 162419 162422 162500 162501 162504 162507 162600

New Codes

Description

Type Parent Level E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E Yes 5 5 5 5 5 5 4 5 5 5 4 5 5 5 3 4 5 5 5 5 5 5 5 5 4 5 5 5 5 5 5 5 3 4 5 5 5 5 5 5 5 5 5 5

423 424, 418,

408 163000 163100 281 282 283 285 286 287,280 163200 251 252,250 253 164000 164100

162601 162604 162607

163101 163104 163107 163110 163113 163116 163119 163122

163201 163204 163207 163210 163213 163216 163219

164101 230, 232 231 233 234 235 236 237 164104 164107 164109 164110 164113 164116 164119 164122 164125

162407 SAFETY TRAINING 162410 ELECTRICAL TESTING 162413 FIRE PRECAUTION RADIOACTIVE WASTE 162416 DISPOSAL 162419 TOXIC WASTE DISPOSAL CLINICAL/MEDICAL WASTE 162422 DISPOSAL 162500 SECURITY L4 162501 BUDGET SECURITY 162504 SECURITY EXPENSES 162507 SECURITY CONTRACTS 162600 INSURANCE L4 162601 BUDGET INSURANCE 162604 INSURANCE 162607 INSURANCE CLAIMS OFFICE RELATED EXPENSES 163000 L3 163100 OFFICE EXPENSES L4 163101 BUDGET OFFICE EXPENSES 163104 STATIONERY 163107 PHOTOCOPYING 163110 AUDIO-VISUAL MATERIALS 163113 PHOTOGRAPHY 163116 PRINTING 163119 OFFICE SUNDRIES 163122 NEW COURSE MATERIAL POSTAGE AND TELECOM 163200 EXPENSES L4 BUDGET POSTAGE AND 163201 TELECOM EXPENSES 163204 POSTAGES GROUP POST / COURIERS / 163207 FREIGHT 163210 TELEPHONE CALLS/RENT 163213 MOBILE PHONE CALLS/RENT TELECOMMUNICATION 163216 SERVICES 163219 FAX CALLS/RENT 164000 ACADEMIC SUPPLIES L3 LABORATORY AND 164100 WORKSHOP SUPPLIES L4 BUDGET LABORATORY & 164101 WORKSHOP SUPPLIES LABORATORY 164104 SUPPLIES/CONSUMABLES 164107 CHEMICALS 164109 VACCINES & DRUGS 164110 GLASSWARE & PLASTICWARE 164113 GASES 164116 CYLINDER RENTAL ELECTRICAL / MECHANICAL 164119 SUPPLIES WORKSHOP BOUGHT-IN 164122 SERVICES 164125 HAND / POWER TOOLS

Yes

Yes Yes

Yes

Yes Yes

30

Old code

Top Parent 1 Parent 2 Parent 3 New code Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 164128 164200 164201 164204 164207 164210 164213 164216 164219 164222 164225 164228 164231 165000 165100 165101 165104 165107 165110

New Codes

Description

Type Parent Level E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E Yes Yes Yes 5 4 5 5 5 5 5 5 5 5 5 5 5 3 4 5 5 5 5 5 5 5 5 5 5 4 5 5 5 5 5 5 5 5 4 5 5 5 5 4 5

241,240 242

249

330 331

332

165113 165116

333 334 165200 211 212 284,210

165119 165122 165125 165128

165201 165204 165207 165210 165213 165216 165219 165222 165300

361,360 362 165400

165301 165304 165307 165310 165401

164128 WORKSHOP MATERIALS 164200 ANIMAL HOUSE SUPPLIES L4 BUDGET ANIMAL HOUSE 164201 SUPPLIES 164204 ANIMAL PURCHASES 164207 ANIMAL MAINTENANCE 164210 ANIMAL FEED 164213 ANIMAL BEDDING 164216 ANIMAL DRUGS ETC. 164219 ANIMAL CARRIAGE 164222 ANIMAL SCREENING 164225 SPECIALIST EQUIPMENT 164228 VETERINARY FEES 164231 CAGES EQUIPMENT AND COMPUTING 165000 L3 EQUIPMENT AND HARDWARE 165100 L4 165101 BUDGET EQUIPMENT 165104 EQUIPMENT PURCHASE > £50000 165107 EQUIPMENT PURCHASE TEACHING EQUIPMENT 165110 PURCHASE COMPUTER EQUIPMENT 165113 PURCHASE CLEANING EQUIPMENT 165116 PURCHASE AV & OTHER CONFERENCING 165119 EQUIPMENT 165122 EQUIPMENT MAINTENANCE COMPUTER EQUIPMENT 165125 MAINTENANCE 165128 EQUIPMENT RENTAL COMPUTER SOFTWARE AND 165200 EXPENSES L4 BUDGET COMPUTER 165201 SOFTWARE AND EXPENSES 165204 SOFTWARE PURCHASES SOFTWARE MAINTENANCE & 165207 LICENCES COMPUTER CONSUMABLES / 165210 SUNDRIES 165213 IT SUPPORT NETWORK INSTALLATION / 165216 SERVICES WEB DESIGN AND 165219 MAINTENANCE 165222 INTERNET COST 165300 FURNITURE L4 165301 BUDGET FURNITURE 165304 FURNITURE PURCHASE FURNITURE 165307 MAINTENANCE/REPAIRS 165310 FURNITURE RENTAL 165400 VEHICLES L4 165401 BUDGET VEHICLES

Yes

Yes

Yes

31

Old code 300 301

Top Parent 1 Parent 2 Parent 3 New code Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 165404 165407 166000 166100 166101 166104 166107 166110 166113 166116 166119 166122 166125 166128 166131 166134 166137 166140 166300 166301 166304 166307 167000 167100

New Codes

Description

Type Parent Level E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E Yes Yes Yes Yes Yes 5 5 3 4 5 5 5 5 5 5 5 5 5 5 5 5 5 5 4 5 5 5 3 4 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5

302

318 310 410 311 312 313 315 420 422 314 316 317 319 320 321 322 323 324

167101 167104 167107 167110 167113 167116 167119 167122 167125 167128 167131 167134 167137 167140 167143 167146 167149 167152 167155 167158 167161

165404 VEHICLE PURCHASES 165407 VEHICLE EXPENSES TRAVEL, ACCOMMODATION 166000 AND SUBSISTENCE L3 166100 TRAVEL L4 166101 BUDGET TRAVEL 166104 AIR TRAVEL (UK/EU) 166107 AIR TRAVEL (Non UK/EU)) 166110 RAIL (UK/EU) 166113 RAIL (Non UK/EU)) 166116 CAR HIRE (UK/EU) 166119 CAR HIRE (Non UK/EU)) 166122 MILEAGE (UK/EU) 166125 MILEAGE (Non UK/EU)) 166128 TAXI 166131 OTHER TRAVEL (UK/EU) 166134 OTHER TRAVEL (Non UK/EU)) 166137 CAR PARKING FEES TRAVEL - INTER 166140 DEPARTMENTAL/SITES (UK) HOTEL, ACCOMMODATION & 166300 SUBSISTENCE L4 BUDGET HOTEL, ACCOMMODATION & 166301 /SUBSISTENCE HOTEL, ACCOMMODATION & 166304 SUBSISTENCE (UK/EU) HOTEL, ACCOMMODATION & 166307 SUBSISTENCE (Non UK/EU)) BUILDING RELATED 167000 EXPENDITURE L3 167100 ESTATES & BUILDINGS L4 167101 BUDGET ESTATES & BUILDINGS 167104 RENTS PAYABLE 167107 MINOR WORK/MAINTENANCE MINOR WORKS RECHARGE TO 167110 CAPITAL PROJECT 167113 BUILDING WORK 167116 MECHANICAL WORK 167119 ELECTRICAL WORK 167122 PLUMBING WORK 167125 PAINTING & DECORATING 167128 DEFECTS 167131 SIGNAGE 167134 GARDENING CONTRACTS MAINTENANCE CONTRACT167137 SHORT TERM 167140 MAINTENANCE NHS TRUSTS GROUND RENT AND SERVICE 167143 CHARGES 167146 CARPENTRY 167149 DRAINS 167152 FIRE ALARMS 167155 LIGHTING MAINTENANCE 167158 HV MAINTENANCE 167161 BOILER MAINTENANCE

32

Old code 325 326 327 328 329 426

Top Parent 1 Parent 2 Parent 3 New code Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 167164 167167 167170 167173 167176 167179 167182 167300 167301 167304 167307 167310 167313 167400 167401

New Codes

Description

Type Parent Level E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E Yes 5 5 5 5 5 5 5 4 5 5 5 5 5 4 5 5 5 5 4 5 5 5 5 5 5 5 5 4 5 5 5 5 5 5 5 5 5 5 3 4 5 5 5 5 5 5

340 341 342 343

350 351 352 167500 380 381 385 382 383 384 389 167600 221 222,220 223 224 225 414 421 168000 168100

167404 167407 167410 167501 167504 167507 167510 167513 167516 167519 167522 167601 167604 167607 167610 167613 167616 167619 167622 167625 167628

168101 168104 168107 168110 168113 168116

167164 CHILLERS MAINTENANCE COOLING TOWERS 167167 MAINTENANCE 167170 LIFT MAINTENANCE 167173 TANK MAINTENANCE FUME CUPBOARD 167176 MAINTENANCE 167179 ACCESS CONTROL 167182 AUTOCLAVE MAINTENANCE 167300 UTILITIES L4 167301 BUDGET UTILITIES 167304 ELECTRICITY 167307 GAS 167310 OIL HEATING 167313 STEAM HEATING 167400 RATES L4 167401 BUDGET RATES BUSINESS RATES / COUNCIL 167404 TAX 167407 WATER RATES 167410 SEWERAGE CHARGES 167500 CAPITAL PROJECTS COSTS L4 BUDGET CAPITAL PROJECTS 167501 COSTS 167504 CAPITAL PROJ-FEES 167507 CAPITAL PROJ-WORKS 167510 CAPITAL PROJ-EQUIPMENT CAPITAL PROJ167513 FURNITURE&FITTINGS CAPITAL PROJ167516 IT&COMMUNICATIONS CAPITAL PROJ-OTHER 167519 EXPENDITURE CAPITAL PROJ-TRANSFER 167522 FROM DEPARTMENT 167600 CLEANING L4 167601 BUDGET CLEANING 167604 CLEANING MATERIALS 167607 CLEANING CONTRACTS 167610 CLOTHING & UNIFORMS 167613 LAUNDRY 167616 WINDOW CLEANING 167619 GENERAL WASTE DISPOSAL 167622 CLEANING AGENTS 167625 PEST CONTROL 167628 DEEP CLEANING CONTRACTS 168000 CATERING & RESIDENCES L3 168100 CATERING & RESIDENCES L4 BUDGET CATERING & 168101 RESIDENCES 168104 FOOD PURCHASES 168107 FUNCTIONS FOOD PURCHASES 168110 LIQUOR PURCHASES CIGARETTE & TOBACCO 168113 PURCHASES 168116 RETAIL PURCHASES

Yes

Yes

Yes

Yes Yes

33

Old code

Top Parent 1 Parent 2 Parent 3 New code Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 168119 168122 168125 168128 168131 168134 168137 168140 168143 169000 169100 169101 169200 169201 169204 169210 169213 169300

New Codes 168119 168122 168125 168128 168131 168134 168137 168140 168143 169000 169100 169101 169200 169201 169204 169210 169213 169300 169301 169304 169307 169400

Description VENDING PURCHASES CATERING DISPOSABLES CROCKERY CUTLERY ETC. LINENS & BEDDING TOYS AND PLAY ITEMS EYEC EDUCATIONAL MATERIAL ENTERTAINMENT EXPENSES STAFF MEALS STAFF ACCOMMODATION OTHER OPERATING EXPENDITURE L3 BUDGET OTHER OPERATING EXPENDITURE L4 BUDGET OTHER OPERATING EXPENDITURE TRAINING & DEVELOPMENT L4 BUDGET TRAINING TRAINING / COURSE FEES CONFERENCE FEES (UK/EU) CONFERENCE FEES (Non UK/EU)) HOSPITALITY L4 BUDGET HOSPITALITY HOSPITALITY-EMPLOYEE ONLY HOSPITALITYSTUDENTS/GUESTS OTHER EMPLOYEE/STUDENT EXPENSES L4 BUDGET OTHER EMPLOYEE/STUDENT EXPENSES TUITION FEES REMITTED BURSARIES / SCHOLARSHIP / STUDENT GRANTS PRIZES / AWARDS COMMISSIONS PAYABLE EXAMINATION FEES/EXPENSES MISCELLANEOUS L4 BUDGET MISCELLANEOUS RESEARCH CONTINGENCY (BUDGET ONLY) PATENTS/ROYALTIES PAYABLE LICENCES OFFICE & LAB MOVES / REMOVAL EXPENSES RELOCATION HARDSHIP HORTICULTURE UNION SUBVENTION SUBSIDIARY COMPANY CHARGE DEFAULT PURCHASING CATEGORY CODE

Type Parent Level E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E Yes Yes Yes Yes 5 5 5 5 5 5 5 5 5 3 4 5 4 5 5 5 5 4 5 5 5 4 5 5 5 5 5 5 4 5 5 5 5 5 5 5 5 5 5 5

413 403

Yes

400 404 169400

169301 169304 169307

406 401 402 405 169500

169401 169404 169407 169410 169413 169416 169501

169401 169404 169407 169410 169413 169416 169500 169501 169504 169507 169510 169513 169522 169525 169528 169531 169534 169537

Yes

416 411 409 415

169504 169507 169510 169513 169522 169525 169528 169531 169534 169537

417

34

Old code

Top Parent 1 Parent 2 Parent 3 New code Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 169600 169601 169604 169607 169610 169613 169616 169619 169622 169625 169628 169631 169634

New Codes 169600 169601 169604 169607 169610 169613 169616 169619 169622 169625 169628 169631 169634 169637 169640 169643 169646 169649 169652 180000 181000 181100 181101 181104 181107 181110 181113 181116 181119 181122 181200 181201 181204 181207 181210 181213 190000 191000 191100 191101 191104 500000 520000 521000 521100

Description CENTRAL FINANCE USE ONLY L4 BUDGET CENTRAL FINANCE INTEREST PAYABLE BAD DEBTS - GENERAL BANK CHARGES CREDIT CARD CHARGES LOANS AMOUNTS PAYABLE EXCHANGE LOSS EXCHANGE VARIANCE LOSS DEPR'N CHARGE-L&B DEPR'N CHARGE-EQUIPMENT NON-RESEARCH DEPR'N CHARGE-EQUIPMENT RESEARCH CAPITALISED EQUIPMENT RECURRENT CAPITALISED EQUIPMENT RESEARCH INVOICE PRICE VARIANCE PURCHASE PRICE VARIANCE STOCK ADJUSTMENTS AR ADJUSTMENT CONTROL DISCOUNTS TAKEN OVERHEAD CHARGE L2 OVERHEAD CHARGE L3 RESEARCH OVERHEADS L4 BUDGET RESEARCH OVERHEADS RESEARCH-ACADEMIC STAFF TIME RESEARCH-CLERICAL STAFF TIME RESEARCH-TECHNICAL STAFF TIME RESEARCH-HANDLING CHARGE RESEARCH-CBS TECHNICIAN TIME RESEARCH-OVERHEADS RESEARCH-CBS OVERHEADS WOB OVERHEADS L4 BUDGET WOB OVERHEADS WOB OVERHEADS WOB STAFF TIME WOB FACILITIES USE INTER DEPT. PROF. SERVICE OVERHEADS RESEARCH PARTNERS L2 RESEARCH PARTNERS L3 RESEARCH PARTNERS L4 BUDGET RESEARCH PARTNERS RESEARCH PARTNERS TOTAL INCOME L1 BUDGET TOTAL INCOME L2 BUDGET TOTAL INCOME L3 BUDGET TOTAL INCOME L4

Type Parent Level

454 451 452 457 460 453

E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E R R R R

Yes

4 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 2 3 4 5 5 5 5 5 5 5 5 4 5 5 5 5 5 2 3 4 5 5 1 2 3 4

455 458 461 462 180000 181000 181100

169637 169640 169643 169646 169649 169652

Yes Yes Yes

181101 500 501 502 503 504 510 511 181200 520 521 522 190000 191000 191100 599 500000 520000 521000 521100 191101 191104 181201 181204 181207 181210 181213 181104 181107 181110 181113 181116 181119 181122

Yes

Yes Yes Yes Yes Yes Yes Yes

35

Old code

Top Parent 1 Parent 2 Parent 3 New code Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 521101 540000 541000 541100 541101

New Codes

Description

Type Parent Level R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Yes Yes Yes 5 2 3 4 5 5 5 5 5 5 5 5 4 5 5 5 5 2 3 4 5 3 4 5 5 5 5 5 5 5 5 5 5 5 5

505

541104 541107 541110 541113

521101 BUDGET TOTAL INCOME 540000 TOTAL INTERNAL INCOME L2 541000 TOTAL INTERNAL INCOME L3 INTERNAL INCOME 541100 RESEARCH L4 BUDGET INTERNAL INCOME 541101 RESEARCH RESEARCH ACAD.STAFF 541104 SUPPORT CREDIT RESEARCH CLERICAL STAFF 541107 SUPPORT CREDIT RESEARCH TECHNICAL STAFF 541110 SUPPORT CREDIT RESEARCH HANDLING CHARGE 541113 CREDIT RESEARCH CBS TECHN.TIME 541116 CREDIT 541119 RESEARCH OVERHEAD CREDIT RESEARCH CBS OVERHEAD 541122 CREDIT INTERNAL INCOME WOB 541200 CREDITS L4 BUDGET INTERNAL INCOME 541201 WOB 541204 WOB OVERHEAD CREDIT 541207 WOB STAFF TIME CREDIT 541210 WOB FACILITIES CREDIT 560000 TOTAL EXTERNAL INCOME L2 BUDGET TOTAL EXTERNAL 561000 INCOME L3 BUDGET TOTAL EXTERNAL 561100 INCOME L4 BUDGET TOTAL EXTERNAL 561101 INCOME FUNDING COUNCIL GRANTS 562000 L3 FUNDING COUNCIL GRANTS 562100 RECURRENT L4 BUDGET FUNDING COUNCIL 562101 GRANTS 562104 HEFCE - BLOCK GRANT 562107 HEFCE - LONDON INSTITUTE HEFCE - LAB REFURBISHMENT 562110 INITIATIVE HEFCE - LAB REFURB. 562113 INITIATIVE-DISTRIBUTION 562116 HEFCE - JISC 562119 HEFCE - LAN/MAN INITIATIVE 562122 HEFCE - JREI RECURRENT 562125 HEFCE - JREI EQUIPMENT 562128 HEFCE - HEROBAC HEFCE - LEARNING AND 562131 TEACHING STRATEGY 562134 HEFCE - ACTIVE COMMUNITY

Yes Yes Yes

515

541116 541119 541122 541200

525 526 527 560000 561000 561100

541201 541204 541207 541210

Yes Yes Yes

561101 562000 562100 562101 562104 562107 562110 562113 562116 562119 562122 562125 562128 562131 562134

36

Old code

Top Parent 1 Parent 2 Parent 3 New code Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 562137 562140 562143 562146 562149 562152 562155 562800 562801 562804 562807 564000 564100 564101 564200 564201 564204 564207 564210 564213 564216 564219 564222 564225 564228 564231 564234 564237 564240 564243 564246 564249 564252 564255 564258 564261 564264 564267 564270 564273 564276 564279 564282 564285 564288

New Codes

Description

Type Parent Level

HEFCE - IMPROVE LIBRARY 562137 ACCESS 562140 HEFCE - SUMMER SCHOOL HEFCE - MATURE BURSARIES 562143 FUND HEFCE - PRICING AND COSTING 562146 INITIATIVE HEFCE - EXCELLENCE 562149 CHALLENGE HEFCE - SUPPORT FOR ACCESS 562152 ADMINISTRATION 562155 HEFCE - HR SUPPLEMENT FUNDING COUNCIL DEFERRED CAPITAL GRANTS 562800 L4 BUDGET FUNDING DEFERRED 562801 CAPITAL GRANTS 562804 DCG - HEFCE L & B 562807 DCG - HEFCE EQUIPMENT 564000 TUITION FEE INCOME L3 BUDGET TUITION FEE 564100 INCOME L4 564101 BUDGET TUITION FEE INCOME 564200 STUDENT FEE INCOME L4 564201 BUDGET STUDENT FEE INCOME SFI 564204 HOME,UG,FT,MATH,SPONSORED SFI 564207 EU,UG,FT,MATH,SPONSORED 564210 SFI - HOME,UG,FT,EXM&CM,SP 564213 SFI - EU,UG,FT,EXM&CM,SPON 564216 SFI - HOME,UG,FT,CM CX,SPO 564219 SFI - EU,UG,FT,CX CM,SPONS 564222 SFI - HOME,UG,FT,ALL,SS,NS 564225 SFI - EU,UG,FT,ALL,SS,N/ST 564228 SFI - O/SEAS,UG,FT,MATH,Y1 564231 SFI - O/SEAS,UG,FT,MATH,Y2 564234 SFI - O/SEAS,UG,FT,MATH,Y3 564237 SFI - O/SEA,UG,FT,MATH,Y45 564240 SFI - HOME,UG,FT,CL MED CX 564243 SFI - EU,UG,FT,CLIN MED CX 564246 SFI - O/SEAS,UG,FT,CM CX 564249 SFI - O/S,UG,FT,EXM&CM,Y1 564252 SFI - O/S,UG,FT,EXM&CM,Y2 564255 SFI - O/S,UG,FT,EXM&CM,Y3 564258 SFI - O/S,UG,FT,EXM&CM,Y45 564261 SFI - HOME,PG,FT,N/STD,O&G 564264 SFI - EU,PG,FT,N/STD,O&G 564267 SFI - HOME,PG,FT,N/STD,IMD 564270 SFI - EU,PG,FT,N/STD,IMD 564273 SFI - REVISION & RE-EXAM 564276 SFI - HOME,PG,FT,N/STD,DA2 564279 SFI - EU,PG,FT,N/STD,DA2 564282 SFI - HOME,PG,FT,RESEARCH 564285 SFI - EU,PG,FT,RESEARCH 564288 SFI - HOME,PG,FT,STD ADV C

R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Yes

5 5 5 5 5 5 5 4 5 5 5 3 4 5 4 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5

Yes Yes Yes

37

Old code

Top Parent 1 Parent 2 Parent 3 New code Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 564291 564294 564297 564300 564303 564306 564309 564312 564315 564318 564321 564324 564327 564330 564333 564336 564339 564342 564345 564348 564351 564354 564357 564360 564363 564366 564369 564372 564375 564378 564381 564384 564387 564500

New Codes 564291 564294 564297 564300 564303 564306 564309 564312 564315 564318 564321 564324 564327 564330 564333 564336 564339 564342 564345 564348 564351 564354 564357 564360 564363 564366 564369 564372 564375 564378 564381 564384 564387 564500 564501 564504 564507 564510 564513 564516 564519 564600 564601 564604 564607 564700 564701 564704

Description SFI - EU,PG,FT,STD ADV CRS SFI - HOME,PG,FT,STD,MS1 SFI - EU,PG,FT,STD,MS1 SFI - EU,PG,FT,STD,OMC SFI - HOME,PG,FT,N/STD,NH1 SFI - EU,PG,FT,N/STD,NH1 SFI - HOME,PG,FT,STD,OMC SFI - HOME,PG,FT,MBA SFI - EU,PG,FT,MBA SFI - HOME,PG,FT,MSC FINAN SFI - EU,PG,FT,MSC FINANCE SFI - O/S,PG,FT,ADV EXM&HU SFI - O/SEAS,PG,FT,MSC FIN SFI - O/SEAS,PG,FT,MBA SFI - O/S,PG,FT,STD,MS1 SFI - O/S,PG,FT,RES EXM&ME SFI - O/S,PG,FT,N/STD,OMC SFI - O/S,PG,FT,N/STD,NH1 SFI - O/S,PG,FT,N/STD,O&G SFI - O/S,PG,FT,N/STD,IMD SFI - FT,O/S,PG RESEARCH MEDIC SFI - O/S,PG,FT,STD,ADVM&H SFI - O/S,PG,FT,N/STD,DA2 SFI - O/S,PG,FT,RES,M&HUMN SFI - PG,PT,CORROSION SFI - PG,PT,CLIN PSYCHIATR SFI - PG,PT,DRUGS&ALCOH D SFI - PG,PT,PERINATAL PAED SFI - PG,PT,UK SFI - PG,PT,EC SFI - PG,PT,O/S SFI - PG,PT,MBA (SINGAPORE ONLY) SFI - O/SEAS,PG,FT,NON-LAB RESEARCH WYE RTSG INCOME L4 BUDGET RTSG INCOME SERC INCOME NERC INCOME MRC INCOME SERC INCOME (CENTRAL RECEIPT) NERC INCOME (CENTRAL RECEIPT) MRC INCOME (CENTRAL RECEIPT) CASE INCOME L4 BUDGET CASE INCOME CASE AWARD CASE AWARD (CENTRAL RECEIPT) EPSRC DTG INCOME L4 BUDGET EPSRC DTG INCOME EPSRC DOCTORAL TRAINING GRANTS

Type Parent Level R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Yes Yes 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 4 5 5 5 5 5 5 5 4 5 5 5 4 5 5

611

564501 564504 564507 564510 564513 564516 564519 564600

612 564700

564601 564604 564607 564701

Yes

614

564704

38

Old code

Top Parent 1 Parent 2 Parent 3 New code Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 564707 564800 564801 564804 564807 565000 565100 565101 565104 565107 565110 566000 566100 566101 566104

New Codes

Description

Type Parent Level

613 610

620 621 622

EPSRC DOCTORAL TRAINING 564707 GRANTS (CENTRAL RECEIPTS) 564800 OTHER TUITION INCOME L4 BUDGET OTHER TUITION 564801 INCOME 564804 SHORT COURSES PROFIT 564807 OTHER TUITION FEE INCOME 565000 RESEARCH INCOME L3 RESEARCH INCOME L4 565100 (DEFAULT) 565101 BUDGET RESEARCH INCOME 565104 INVOICED RESEARCH INCOME NON-INVOICED RESEARCH 565107 INCOME 565110 ADVANCED RESEARCH INCOME ENDWMT INC&INTEREST 566000 REC'LE L3 ENDWMT INC&INTEREST 566100 REC'LE L4 (DEFAULT) BUDGET ENDWMT 566101 INC&INTEREST REC'LE ENDOWMENT INCOME566104 GENERAL PURPOSES ENDOWMENT INCOME-SPECIAL 566107 PURPOSES 566110 INTEREST RECEIVABLE INTEREST-LATE FEE PAYMENT 566113 SURCHARGE INTEREST-INSTALLMENT 566116 CHARGE (4%) INTEREST-LATE PAYMENT 566119 PENALTY SHORT TERM INVESTMENT 566122 INCOME LONG TERM INVESTMENT 566125 INCOME OTHER (EXT'L) OPERATING 567000 INCOME L3 OTHER OPERATING INCOME 567100 L4 BUDGET OTHER OPERATING 567101 INCOME 567104 ACADEMIC VISITORS 567107 BEQUESTS 567110 CHEQUES WRITTEN OFF 567113 COMMISSIONS RECEIVED CONSULTANCIES & SCIENTIFIC 567116 SERVICES DEF. CAPITAL GRANTS OTHER 567119 EQUIPT RESEARCH DEF. CAPITAL GRANTS 567122 RELEASE OTHER EQUIPMENT DEFERRED CAPITAL GRANTS 567125 RELEASE OTHER L&B 567128 DONATIONS

R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R

Yes

5 4 5 5 5 3 4 5 5 5 5

Yes Yes

Yes Yes

3 4 5 5 5 5 5 5 5 5 5

631,770

566107 566110 566113 566116 566119 566122 566125 567000 567100

Yes Yes

3 4 5 5 5 5 5 5

640 642 662

567101 567104 567107 567110 567113 567116 567119 567122

R R R

5 5 5

645

567125 567128

39

Old code 646 670

Top Parent 1 Parent 2 Parent 3 New code Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 567131 567134 567137 567140 567143 567146 567149 567152 567155 567158 567161 567164 567167 567170 567173 567176 567179 567182 567185 567188 567191 567194 567197 567200 567300

New Codes 567131 567134 567137 567140 567143 567146 567149 567152 567155 567158 567161 567164 567167 567170 567173 567176 567179 567182 567185 567188 567191 567194 567197 567200 567300 567301 567304 567307 567310 567313 567316 567400 567401 567404 567407 567410 567413 567416 567419 567422 567425 567428 567431 567434 567437

Description EUROPEAN SOCIAL FUND EXCHANGE GAIN EXCHANGE VARIANCE GAIN FINES / LOST ITEMS HEALTH/HOSPITAL AUTHORITIES LOAN AMOUNT RECEIVABLE MISCELLANEOUS INCOME MSC FIELDWORK INCOME OUTSIDE BOOKINGS - TERM OUTSIDE BOOKINGS - VACS PHOTOCOPYING INCOME PRINTING/PHOTOCOPYING CARDS INCOME PRIVATE PATIENTS INCOME PRIVATE PHONECALL INCOME PUBLICATIONS / BOOK SALES RECORDABLE CONSUMABLES RENTS RECEIVABLE ROYALTIES/PATENTS/LICENCES SPORTS ACTIVITY INCOME SUBSCRIPTIONS RECEIVABLE TRAINING INCOME UG FIELDWORK INCOME UNIVERSITY OF LONDON INCOME VAT CREDITS INCOME OTHER FEES L4 BUDGET OTHER FEES CAR PARKING FEES CONFERENCE FEES DAY NURSERY FEES - STAFF / STUDENT DAY NURSERY FEES - NON COLLEGE VISITOR FEES SALES L4 BUDGET RETAIL SALES SALESEQUIPMT/FURN/VEHICLES SALES GENERAL SALES PROPERTY INCOME FROM SUBSIDIARY COMPANIES CATERING FOOD SALES CATERING BREAKFAST SALES CATERING SUPPER SALES CATERING EXTERNAL FUNCTIONS FOOD SALES CATERING INTERNAL FUNCTIONS FOOD SALES CATERING LIQUOR SALES CATERING EXTERNAL FUNCTIONS LIQUOR SALES CATERING INTERNAL FUNCTIONS LIQUOR SALES

Type Parent Level R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 4 5 5 5 5 5 5 4 5 5 5 5 5 5 5 5 5 5 5 5 5

647 648 660 649 650 651 652

653 654 658 659 661

Yes

641 643 644

567301 567304 567307 567310 567313 567316 567400 567401

Yes

655 656 657 671

567404 567407 567410 567413 567416 567419 567422 567425 567428 567431 567434 567437

40

Old code

Top Parent 1 Parent 2 Parent 3 New code Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 567440 567443 567446 567449 567452 567455 567458 567461 567464 567467 567470 567473 567476 567479 567482 567485 567488 567491 567600 567601 567604 567607 567610 567613 567700 567701 567703 567705 567707 567709 567711 567713 567715 567717 567719 567721 567723

New Codes 567440 567443 567446 567449 567452 567455 567458 567461 567464 567467 567470 567473 567476 567479 567482 567485

Description BAR LIQUOR SALES CIGARETTE & TOBACCO SALES RETAIL SALES VENDING MACHINES SALES ACADEMIC DEPARTMENTS ROOMS SALES CATERING DEPARTMENT ROOMS SALES CONFERENCE DEPARTMENT ROOMS SALES EXTERNAL SPACES SALES INTERNAL CONF. SERVICES & EQUIP. HIRE SALES EXTERNAL CONF. SERVICES & EQUIP. HIRE SALES SPORTS DRY LESSONS SALES SPORTS PHYSIOTHERAPY SALES SPORTS MASSAGE SALES SWIMMING LESSONS SALES SPORTS SUMMER PROGRAMME SALES CORPORATE HOSPITALITY

Type Parent Level R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Yes 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 4 5 5 5 5 5 4 5 5 5 5 5 5 5 5 5 5 5 5

SALES SPORTS RESIDENTIAL 567488 COURSES 567491 SALES SPORTS DAY COURSES 567600 ANIMAL HOUSE INCOME L4 BUDGET ANIMAL HOUSE 567601 INCOME ANIMAL MAINTENANCE 567604 INCOME 567607 ANIMAL SALES 567610 ANIMAL BREEDING 567613 ANIMAL CAGE SET CHARGES FACILITIES LETTING INCOME 567700 L4 BUDGET FACILITIES LETTING 567701 INCOME RENT INCOME STUDENTS TERM 567703 TIME NON CATERED RENT INCOME STUDENTS TERM 567705 TIME CATERED 567707 RENT INCOME FLATS & HOUSES 567709 RENT INCOME GUEST ROOMS 567711 RENT INCOME WARDENS SBSE 567713 RENT INCOME STAFF SBSE VACATIONS LETTINGS INCOME 567715 IMPERIAL STUDENTS VACATIONS LETTING INCOME 567717 EXTERNAL 567719 CONFERENCE VAC INCOME CONFERENCE GUEST ROOM 567721 INCOME 567723 HIRE OF SPORTS HALL INCOME

Yes

41

Old code

Top Parent 1 Parent 2 Parent 3 New code Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 567725 567727 567729 567731 567733 567735 567800 567801 567804 567807 567810 567813 567816 567819 567822 567825 567900 567901 567904 567907 567910 567913 567916 567919 567922 567925 567928 567931 567934 569000 569900

New Codes

Description

Type Parent Level

699

569901

HIRE OF SPORTS STUDIO 567725 INCOME HIRE OF SPORTS FACILITIES 567727 INCOME PITCH & GROUNDS HIRE 567729 INCOME 567731 HIRE OF BOAT RACK INCOME MISCELLANEOUS RENT 567733 INCOME 567735 SUNDRY ROOM HIRE INCOME BUSINESS SERVICES INCOME 567800 L4 BUDGET BUSINESS SERVICES 567801 INCOME 567804 CATERING TAKINGS 567807 LAUNDRY TAKINGS 567810 TELEPHONE TAKINGS SPORTS FITNESS ASSESSMENT 567813 INCOME SPORTS FITNESS PROGRAMME 567816 INCOME SPORTS PERSONAL TRAINING 567819 INCOME CONFERENCE CATERING 567822 FUNCTION INCOME 567825 SPORTS GRANT 567900 FACILITIES INCOME L4 567901 BUDGET FACILITIES INCOME 567904 SCHOOL SWIMMING INCOME 567907 SWIMMING INCOME 567910 SWIM & SAUNA INCOME 567913 SWIM & GYM INCOME 567916 SWIM GYM & SAUNA INCOME 567919 GYM INCOME 567922 FREE WEIGHTS INCOME 567925 SQUASH INCOME 567928 SPORTS HEALTH SUITE INCOME 567931 SPORTS SUBSCRIPTION INCOME 567934 CANCELLATION FEE INCOME 569000 ACCRUED INCOME L3 569900 ACCRUED INCOME L4 569901 ACCRUED YEAR-END INCOME

R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Yes

5 5 5 5 5 5 4 5 5 5 5 5 5 5 5 5 4 5 5 5 5 5 5 5 5 5 5 5 5 3 4 5

Yes

Yes Yes

42

Appendix 5: Analysis Codes (Balance Sheet) Old Code Top Parent 1 Parent 2 Parent 3 New code Codes Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] BS 700000 720000 723000 723100 723110 723120 723200 723210 723220 723230 723300 723310 723320 723330 723400 730 731 732 725000 725100 725101 725104 725107 725200 725201 725204 725207 725300 725301 725304 725307 730000 723410 723420 723430 Description Type Parent Level

BS BALANCE SHEET L1 700000 TOTAL ASSETS L1 720000 TANGIBLE FIXED ASSETS L2 LAND AND BUILDING ASSETS 723000 L3 723100 FIXED ASSETS - LAND L4 723110 LAND COST 723120 LAND DISPOSAL FIXED ASSETS - SHORT 723200 LEASEHOLD PROPERTY L4 SHORT LEASEFOLD PROPERTY 723210 COST SHORT LEASEFOLD PROPERTY 723220 DISPOSAL SHORT LEASEFOLD PROPERTY 723230 CUM DEPR'N FIXED ASSETS - LONG 723300 LEASEHOLD PROPERTY L4 LONG LEASEFOLD PROPERTY 723310 COST LONG LEASEFOLD PROPERTY 723320 DISPOSAL LONG LEASEFOLD PROPERTY 723330 CUM DEPR'N FIXED ASSETS - FREEHOLD 723400 PROPERTY L4 723410 LAND & BUILDINGS COST 723420 LAND & BUILDINGS DISPOSAL LAND & BUILDINGS CUM 723430 DEPR'N FIXED ASSETS EQUIPMENT 725000 L3 FIXED ASSETS - MOTOR 725100 VEHICLE L4 725101 MOTOR VEHICLE COST 725104 MOTOR VEHICLE DISPOSAL 725107 MOTOR VEHICLE CUM DEPR'N FIXED ASSETS - EQUIP, FURN 725200 & FITTINGS L4 725201 EQUIP, FURN & FITTINGS COST EQUIP, FURN & FITTINGS 725204 DISPOSAL EQUIP, FURN & FITTINGS CUM 725207 DEPR'N FIXED ASSETS - COMPUTER 725300 L4 725301 COMPUTER COST 725304 COMPUTER DISPOSAL 725307 COMPUTER CUM DEPR'N FIXED ASSETS INVESTMENTS 730000 L2

A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A

Yes Yes Yes

1 1 2 3 4 5 5 4 5 5 5 4 5 5 5 4 5 5 5 3

Yes

4 5 5 5 4 5 5 5

Yes

Yes

4 5 5 5 2

Yes

43

Old Code

Top Parent 1 Parent 2 Parent 3 New code Codes Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 731000 731100 731101 731104 731107 731200 731201 731204 731500 731501 731504 731507 731510 731513 731516 731519 731522 731525 740000 743000 743100

Description

Type Parent Level

740 741 742 743 760000 763000 763100

743110 743120 743130 743140

763110 763113 763116 763119 763122 763125 763128 763131 763134 763137 763140 767000 767100 765 767110 767120

FIXED ASSETS INVESTMENTS 731000 L3 INVESTMENT IN SUBSIDIARY 731100 L4 731101 IMP EXPLOIT LTD-SUBS 731104 IMPACT LTD-SUBSIDARY 731107 I C S PTE LTD INVESTMENT IN ASSOCIATE 731200 L4 731201 I C PRESS LTD-ASSOCIATE 731204 NRI LTD - ASSOCIATE OTHER FIXED ASSET 731500 INVESTMENTS L4 731501 CVCP PROPERTIES LTD 731504 NORWICH MARKET 731507 HOUSE LOAN 731510 TURBO GENSET 731513 KENT WOOL GROWERS (WYE) 731516 GENUS PLC (WYE) CEAS CONSULTANTS (WYE) 731519 LTD (11%) IC INTEREST N COMMEDICA 731522 SHARES 731525 LLP SHARES 740000 ENDOWMENT ASSETS L2 743000 ENDOWMENT ASSETS L3 743100 ENDOWMENT ASSETS L4 ENDOWMTS-INVESTMENT 743110 ADDITIONS END-ADD INVEST 743120 CAPITALISATION END ASSET-APPR'N/DEPR'N 743130 UNREAL PROFIT 743140 END ASSET-DISPOSALS 760000 CURRENT ASSETS L2 763000 STOCK L3 763100 STOCK L4 763110 STOCK HAM-MATERIAL A/C STOCK HAM-MATERIAL OHD 763113 A/C 763116 STOCK HAM-RECEIVING A/C 763119 INTERORG AP/AR-HAM 763122 STOCK SKC-MATERIAL A/C STOCK SKC-MATERIAL OHD 763125 A/C 763128 STOCK SKC-RECEIVING A/C 763131 INTERORG AP/AR-SKC SKC GASS STORES CONTROLL 763134 A/C 763137 REFECTORY STOCKS 763140 INTRANSIT INVENTORY A/C DEBTORS & PREPAYMENTS 767000 L3 767100 WIP & REIMBURSEMENTS L4 767110 RESEARCH WIP 767120 NON CAPITAL WIP

A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A

Yes Yes

3 4 5 5 5 4 5 5 4 5 5 5 5 5 5 5 5 5 2 3 4 5 5 5 5 2 3 4 5 5 5 5 5 5 5 5 5 5 5

Yes

Yes

Yes Yes Yes

Yes Yes Yes

Yes Yes

3 4 5 5

44

Old Code

760

776

780 775

Top Parent 1 Parent 2 Parent 3 New code Codes Description Type Parent Level Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] A 5 767130 767130 CONTROL REIMBURSEMENTS A Yes 4 767500 767500 AR CONTROL L4 ACCOUNTS RECEIVABLE A 5 767510 767510 CONTROL A 5 767520 767520 UNAPPLIED RECEIPTS A 5 767530 767530 ON-ACCOUNT RECEIPTS 5 767540 767540 UNEARNED DISCOUNT TAKEN A A Yes 4 767900 767900 BAD DEBT PROVISION L4 A 5 767910 767910 BAD DEBT GENERAL A 5 767920 767920 BAD DEBT REGISTRY A 5 767930 767930 BAD DEBT RESEARCH A 5 767940 767940 BAD DEBT RESIDENCE A 5 767950 767950 BAD DEBT REFECTORY A 5 767960 767960 BAD DEBT CONFERENCE OTHER DEBTORS - INPUT A Yes 4 768300 768300 VAT L4 A 5 768310 768310 INPUT VAT - STANDARD A 5 768320 768320 INPUT VAT - REDUCED RATE INPUT VAT - ZERO/EXEMPT/NA 5 768330 768330 B A 5 768340 768340 INPUT VAT - EU A 5 768350 768350 INPUT VAT - NON EU A 5 768360 768360 VAT RECEIVABLE A 5 768370 768370 SDRY DEBTOR-VAT OTHER DEBTORS - PAYROLL A Yes 4 768700 768700 CONTROLS L4 DEBTORS SALARY A 5 768710 768710 O/PAYMENT A 5 768713 768713 BICYCLE LOANS A 5 768716 768716 HOUSE LOANS 5 768719 768719 STAFF LOANS (INSTALMENTS) A A 5 768722 768722 MONTHLY ADVANCES A 5 768725 768725 WEEKLY ADVANCES A 5 768728 768728 CASUAL ADVANCES A 5 768731 768731 BURSARY ADVANCES A 5 768734 768734 SEASON TICKET LOANS MONTHLY PAYROLL A 5 768737 768737 SUSPENSE A 5 768740 768740 WEEKLY PAYROLL SUSPENSE A 5 768743 768743 CASUAL PAYROLL SUSPENSE EXAMINERS PAYROLL A 5 768746 768746 SUSPENSE BURSARIES PAYROLL A 5 768749 768749 SUSPENSE A 5 768752 768752 INVALID HR CODE SUSPENSE PAYROLL COSTING A 5 768755 768755 ADJUSTMTS CONTROL OTHER DEBTORS & A Yes 4 769300 769300 PREPAYMENTS L4 A 5 769310 769310 PREPAYMENTS A 5 769312 769312 ACCRUED INCOME A 5 769314 769314 INCOME TAX RECEIVABLE A 5 769316 769316 USC LOAN (2 YRS) A 5 769318 769318 UCSF LOAN IC INNOVATIONS A 5 769320 769320 SDTRY DTR ESTATES A 5 769322 769322 SDTRY DTR SALES LEDGER

45

Old Code

Top Parent 1 Parent 2 Parent 3 New code Codes Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 769324 769326 769328 769330 769332 769334 769336 769338 769340 769342 769344 769346 769348 769350 769352 769354 769356 769358 769360 769362 769364 769366 769368 769370 769372 769374 769376 769378 773000 773100 773110 773120 773130 773300 773310 773320 773330 773340 773350 773360 773370 777000

Description

Type Parent Level

SDTRY DTR BUDGT 769324 CTRL/CAPITAL SDTRY DTR BANK REC/PE 769326 COURSE SDTRY DTR 769328 INVEST/ENDOWMT 769330 SDTRY DTR CONF/CATERING 769332 SDTRY DTR RESIDENCES 769334 SDTRY DTR BOUGHT LEDGER 769336 SDTRY DTR FACULTY AMOUNTS OWED BY GROUP 769338 UNDERTAKINGS 769340 DEC WS 769342 SHOP 769344 DEC MAINTENANCE 769346 SG MAINTENANCE 769348 SUN MAINTENANCE 769350 SOFTWARE LICENCES 769352 SOFTWARE LICENCES / NAG SOFTWARE LICENCES / 769354 PROSPERO FORTRAN 769356 SOFTWARE LICENCES / SAS 769358 SOFTWARE LICENCES / SPSS SOFTWARE LICENCES / 769360 UNIRAS SOFTWARE LICENCES 769362 /EXCEED 769364 SOFTWARE LICENCES/CHEST SOFTWARE LICENCES/OXFORD 769366 MOLECULAR 769368 SOFTWARE LICENCES/XESS 769370 SOFTWARE LICENCES/ABAQUS SOFTWARE LICENCES 769372 MATHEMATICA/MAPLE SOFTWARE LICENCES / 769374 SYSTAT 769376 KBIM GEN POOL CAPITAL INTERNATIONAL LTD 769378 FUND SHORT TERM INVESTMENTS 773000 L3 773100 STI-EQUITIES L4 773110 STI - GENERAL 773120 STI - KB GEN P SP RES-CASH 773130 STI - CAF PENSION SCHEME 773300 STI-MONEY MARKET L4 773310 STI - OVERNIGHT MONEY 773320 STI - NATWEST MKT DEPOSIT 773330 STI - BARCLAYS BANK STI - ROYAL BANK OF 773340 SCOTLAND 773350 STI - ALLIANCE & LEICESTER 773360 STI - DEUTSCHE BANK STI-ROYAL BANK OF 773370 SCOTLAND USD GTF 777000 BANK & CASH IN HAND L3

A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A Yes Yes Yes

5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 3 4 5 5 5 4 5 5 5 5 5 5 5 3

Yes

46

Old Code

Top Parent 1 Parent 2 Parent 3 New code Codes Description Type Parent Level Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] Yes 4 777100 777100 NAT WEST NO 1 BANK A/C L4 A NAT WEST NO 1 BANK A/C A 5 777101 777101 CASH NAT WEST NO 1 BANK A/C A 5 777102 777102 CASH CLEARING NAT WEST NO 1 BANK A/C A 5 777103 777103 CONFIRMED RECEIPTS NAT WEST NO 1 BANK A/C A 5 777104 777104 REMITTED RECEIPTS UNI CHALLENGE BANK A/C A Yes 4 777110 777110 L4 UNI CHALLENGE BANK A/C A 5 777111 777111 CASH UNI CHALLENGE BANK A/C A 5 777112 777112 CASH CLEARING UNI CHALLENGE BANK A/C A 5 777113 777113 CONFIRMED RECEIPTS UNI CHALLENGE BANK A/C A 5 777114 777114 REMITTED RECEIPTS NAT WEST EURO CURRENT A Yes 4 777120 777120 A/C L4 ECU CURRENT BANK A/C A 5 777121 777121 CASH ECU CURRENT BANK A/C A 5 777122 777122 CASH CLEARING ECU CURRENT BANK A/C A 5 777123 777123 CONFIRMED RECEIPTS ECU CURRENT BANK A/C A 5 777124 777124 REMITTED RECEIPTS NAT WEST EURO DEPOSIT A Yes 4 777130 777130 A/C L4 NAT WEST EURO DEPOSIT A/C A 5 777131 777131 CASH NAT WEST EURO DEPOSIT A/C A 5 777132 777132 CASH CLEARED NAT WEST EURO DEPOSIT A/C A 5 777133 777133 CONFIRMED RECEIPTS NAT WEST EURO DEPOSIT A/C A 5 777134 777134 REMITTED RECEIPTS BARCLAYS EURO CURRENT A Yes 4 777140 777140 A/C L4 BARCLAYS EURO CURRENT A 5 777141 777141 A/C CASH BARCLAYS EURO CURRENT A 5 777142 777142 A/C CASH CLEARED BARCLAYS EURO CURRENT A 5 777143 777143 A/C CONFIRMED RECEIPTS BARCLAYS EURO CURRENT A 5 777144 777144 A/C REMITTED RECEIPTS A Yes 4 777150 777150 FLEET BOSTON US$ A/C L4 A 5 777151 777151 FLEET BOSTON US$ A/C CASH FLEET BOSTON US$ A/C CASH A 5 777152 777152 CLEARED FLEET BOSTON US$ A/C A 5 777153 777153 CONFIRMED RECEIPTS FLEET BOSTON US$ A/C A 5 777154 777154 REMITTED RECEIPTS

47

Old Code

800

Top Parent 1 Parent 2 Parent 3 New code Codes Description Type Parent Level Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] A Yes 4 777160 777160 NAT WEST US$ A/C L4 A 5 777161 777161 NAT WEST US$ A/C CASH NAT WEST US$ A/C CASH A 5 777162 777162 CLEARED NAT WEST US$ A/C A 5 777163 777163 CONFIRMED RECEIPTS NAT WEST US$ A/C REMITTED A 5 777164 777164 RECEIPTS A Yes 4 777170 777170 STANBIC US$ BANK A/C L4 A 5 777171 777171 STANBIC US$ BANK A/C CASH STANBIC US$ BANK A/C CASH A 5 777172 777172 CLEARED STANBIC US$ BANK A/C A 5 777173 777173 CONFIRMED RECEIPTS STANBIC US$ BANK A/C A 5 777174 777174 REMITTED RECEIPTS STANBIC UGANDAN A Yes 4 777180 777180 SHILLINGS BANK A/C L4 STANBIC UGANDAN A 5 777181 777181 SHILLINGS BANK A/C CASH STANBIC UGANDAN SHILLINGS BANK A/C CASH A 5 777182 777182 CLEARED STANBIC UGANDAN SHILLINGS BANK A/C A 5 777183 777183 CONFIRMED RECEIPTS STANBIC UGANDAN SHILLINGS BANK A/C A 5 777184 777184 REMITTED RECEIPTS A Yes 4 777190 777190 ECU BBL BANK A/C L4 A 5 777191 777191 ECU BBL BANK A/C CASH ECU BBL BANK A/C CASH A 5 777192 777192 CLEARED ECU BBL BANK A/C A 5 777193 777193 CONFIRMED RECEIPTS ECU BBL BANK A/C REMITTED A 5 777194 777194 RECEIPTS A Yes 4 777600 777600 PETTY CASH L4 A 5 777601 777601 PETTY CASH FLOAT HAMMERSMITH PETTY CASH A 5 777602 777602 CONTROL L Yes 1 800000 800000 TOTAL LIABILITIES L1 L Yes 2 840000 840000 CURRENT LIABILITIES L2 L Yes 3 841000 841000 TRADE CREDITORS L3 L Yes 4 841100 841100 TRADE CREDITORS L4 ACCOUNTS PAYABLE L 5 841101 841101 CONTROL L 5 841104 841104 AP INVENTORY L 5 841107 841107 AP EXPENDITURE ACCRUAL OTHER CREDITORS - OUTPUT L Yes 3 842000 842000 VAT L3 OTHER CREDITORS - OUTPUT L Yes 4 842100 842100 VAT L4 L 5 842101 842101 VAT CONTROL L 5 842104 842104 OUTPUT VAT - STANDARD 5 842107 842107 OUTPUT VAT - REDUCED RATE L

48

Old Code

Top Parent 1 Parent 2 Parent 3 New code Codes Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 842110 842113 842116 843000 843100 843101 843104 843107 843110 843113 843116 843119 843122 843125 843128 843131 843134 843137 843140

Description

Type Parent Level

816

815 855000 855100

843143

855102 855104 855106 855108 855110 855112 855114 855116 855118 855120 855122 855124 855126 855128 855130 855132 855134 855136 855138 855140 855142 855143

OUTPUT VAT 842110 ZERO/EXEMPT/N-B 842113 SDRY CR-VAT ACCRUED 842116 VAT PAYABLE DEFERRED OTHER CREDITORS 843000 TAXATION PAYABLE L3 OTHER CREDITORS 843100 TAXATION PAYABLE L4 843101 PAYE DEDUCTED 843104 PAYE EXAMINERS 843107 NIC EMPLOYEES 843110 NIC EMPLOYERS 843113 NIC REBATE EMPLOYERS 843116 STATUTORY MATERNITY PAY 843119 STUDENT LOAN DEDUCTION WORKING FAMILY TAX 843122 CREDIT 843125 NIC REBATE EMPLOYEES 843128 CONSTRUCTION INDUSTRY IT 843131 SPP (BIRTH) 843134 SPP (ADOPTION) 843137 SAP SHARED EQUITY TAX + NI 843140 CONTROL INCOME TAX 843143 PAYABLE/DEFERRED OTHER CREDITORS 855000 PAYROLL L3 OTHER CREDITORS 855100 PAYROLL L4 855102 MONTHLY NET PAY CONTROL 855104 WEEKLY NET PAY CONTROL 855106 CASUAL NET PAY CONTROL EXAMINERS NET PAY 855108 CONTROL BURSARIES NET PAY 855110 CONTROL 855112 MISC DEDUCT/COURT ORDERS DEDUCTIONS CHARITIES855114 GAYE 855116 AUT SUBSCRIPTIONS 855118 EETPU SUBSCRIPTIONS 855120 UNISON SUBSCRIPTIONS 855122 MSF SUBSCRIPTIONS 855124 GMB SUBSCRIPTIONS HOSPITAL SAVINGS 855126 ASSOCIATION 855128 PARKING : BROMPTON 855130 GYM FEES : BROMPTON 855132 PARKING : WESTMINSTER 855134 CX ASSOCIATION 855136 PARKING : HAMMERSMITH 855138 NURSERY : HAMMERSMITH 855140 PRUDENTIAL/USS AVC'S 855142 PRUDENTIAL NHSPS AVCS 855143 STANDARD LIFE/NHS AVC'S

L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L Yes Yes Yes Yes

5 5 5 3 4 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 3 4 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5

49

Old Code

Top Parent 1 Parent 2 Parent 3 New code Codes Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 855144 855145 855146 855148 855150 855152 855154 855156 855158 855160 855162 855164 855166 855168 855170 855172 855174 855176 855178 855180 855182 855184 855186 859000 859100 855144 855145 855146 855148 855150 855152 855154 855156 855158 855160 855162 855164 855166 855168 855170 855172 855174 855176 855178 855180 855182 855184 855186 859000 859100 859102 859104 859106 859108 859110 859112 859114 859116 859118 859120 859102 859104 859106 859108 859110 859112 859114 859116 859118 859120

Description STANDARD LIFE/NHS STAKEHOLDERS FSSU FUND EMPLOYEE FSSU FUND EMPLOYER FSSU SUPPLEMENTARY SAUL FUND EMPLOYEE SAUL EE'S OLD SUSPENSE SAUL FUND EMPLOYER SAUL ER'S OLD SUSPENSE SAUL AVCS FPS EMPLOYEES ULPS FUND USS FUND EMPLOYEE USS EMPLOYEE AVC'S USS FUND EMPLOYER FRIENDS PROVIDENT EMPLOYEES FRIENDS PROVIDENT EMPLOYERS NHSPS EMPLOYEES NHSPS EMPLOYERS NHSPS AVC'S DECEASED SUSPENSE SUPERANNUATION SUSPENSE LEAVERS SUSPENSE WRITE OFF PROVN OTHER CREDITORS GENERAL L3 OTHER CREDITORS GENERAL L4 RESEARCH INCOME IN ADVANCE INCOME IN ADVANCE H/L/W/ZZAN UNIDENTIFIED RECEIPTS BANK ERRORS MET MONEY FOR INVEST HOLLAND C LOAN A/C ROYAL SCHOOL OF MIND LOAN A/C IC TRUST CONTROL A/C WYE POCKETBOOK KEY DEPOSITS

Type Parent Level

L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L Yes Yes

5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 3 4 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5

805

835

859121 859122 859124 859126

850

859128 859130 859132 859134 859136

859121 KEY DEPOSITS NEW 859122 OTHER DEPOSITS 859124 VOUCHERS STAFF COLLECTIONS 859126 ACCOUNT DEPARTMENTAL SUSPENSE 859128 ACCOUNT EXTERNAL CONFERENCE / 859130 SEMINAR 859132 LIBRARY FRIENDS 859134 CONSORT CLUB 859136 FEES REFUNDS SUSPENS

50

Old Code

Top Parent 1 Parent 2 Parent 3 New code Codes Description Type Parent Level Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] L 5 859138 859138 STUDENT HARDSHIP FUND ALL STUDENT HARDSHIP L 5 859139 859139 FUND L 5 859140 859140 ACCESS FUNDS - IC L 5 859142 859142 ALDRIDGE MISC SUSPENSE L 5 859143 859143 ROCKFORD ASSOCIATES L 5 859144 859144 BARCLAYCARD SUSPENSE L 5 859146 859146 PDQ SUSPENSE ADMIN TELEPHONE L 5 859148 859148 UNALLOCATED L 5 859150 859150 AR UNCLAIMED CREDITS L 5 859152 859152 CASE AWARDS SUSPENSE L 5 859154 859154 CASHIER'S SUSPENSE L 5 859156 859156 DIRECT CREDIT SUSPENSE DEBTORS LEDGER SUSPENSEL 5 859157 859157 AR REFUNDS L 5 859158 859158 R S MINES ASSOCIATION L 5 859160 859160 DAY NURSERY SUBV FUND L 5 859162 859162 DAY NURSERY DEDUCTIONS L 5 859164 859164 SDRY RECEIPTS-SUSPENSE L 5 859166 859166 HAMM UNIDENTIF RECEIPT BACS REJECTS & SUPPLIER L 5 859168 859168 REFUND L 5 859170 859170 N/W B C S MCGINLEY L 5 859172 859172 REGULAR PAYMENT CTRL ROYAL COLL OF SCIENCE L 5 859174 859174 ASSOCIATION NWB B CARD SIR RICHARD L 5 859176 859176 SYKES L 5 859177 859177 ACTIVE ACCESS SUSPENSE CITY & GUILDS COLLEGE L 5 859178 859178 ASSN OTHER CREDITORS L Yes 3 863000 863000 ROYALTIES L3 OTHER CREDITORS L Yes 4 863100 863100 ROYALTIES L4 L 5 863102 863102 1524 TEMOZOLOMIDE L 5 863104 863104 1504 AUTOMATED BACTERIA L 5 863106 863106 1544 FILTRAS 2001 L 5 863108 863108 1410 RADIAL HEAD DEVICES L 5 863110 863110 1606 ANCELL/ANTIBODIES L 5 863112 863112 1607 SEROTEC/ANTIBODIES L 5 863114 863114 1608 BIOSOURCE/ANTIBODIES L 5 863116 863116 1609 SANBIO/ANTIBODIES L 5 863118 863118 1610 GENOSYS/ANTIBODIES L 5 863120 863120 1612 CHEMICON/ANTIBODIES L 5 863122 863122 1613 AFFINITI/ANTIBODIES 1694 SIGMA L 5 863124 863124 ISRAEL/ANTIBODIES L 5 863126 863126 1654 BIOGENISIS/ANTIBODIES L 5 863128 863128 1620 TEKNOMED L 5 863130 863130 1653 HCA-7 CELL LINE 1655 L 5 863132 863132 IMMUNOTECH/ANTIBODIES 1683 L 5 863134 863134 NOVOCASTRA/ANTIBODIES

51

Old Code

Top Parent 1 Parent 2 Parent 3 New code Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 863136 863138 863140 863142 863144 863146 863148 863150 863152 863154 863156 863158 863160 863162 863164 863166 863168 863170 863172 863173 863174 863176 863178 863180 863182 863184 863186 863188 863190 863192 863194 863196 863198 863200 863202 863204 863206 863207 863208 863209 863210 863211 867000 867100 867120 871000 871100

Codes 863136 863138 863140 863142 863144 863146 863148 863150 863152 863154 863156 863158 863160 863162 863164 863166 863168 863170 863172 863173 863174 863176 863178 863180 863182 863184 863186 863188 863190 863192 863194 863196 863198 863200 863202 863204 863206 863207 863208 863209 863210 863211 867000 867100 867120 871000 871100

Description 1092 THE SCREENER 1122 ALZHEIMER'S DISEASE 1226 WHEEL PROBES 1093 ROTARY TUBE CALCINER 1082 CANCELLOUS BONE PIN 1346 TEST FOR RIPENESS 1382 CRISANTI/ANTIBODIES 0012 EOTAXIN 1411 SQUEEZE 1162 RESP. PATTERN AN. 1437 TRINITY BIO 2 1453 GULP REF 1561 SLE 1071 TAP TEST 1628 OIL FREE PUMP 1586 LEPTIN 1719 WORKSTATIONS 0025 HSP + ASTHMA 0232 HYBRIDOMA CELL- LINE 1072 KENSINGTON SOFTWARE 1498 COCHLEAR IMPLANT DEVICE 1671 DAKO/ANTIBODIES ( HASKARD) 1756 BMS / ANTIBODIES 0152 SYNTHETIC ANTIBODY 1395 RIO AGREEMENT 0135 TRAP PROTEIN 1729 PSE ROYALTIES 1812 MACDERMOT LAB 1403 MILLER LAB 1725 TRANSGENIC MOSQVITOES 1770 LASER CAVITY 1647 COOPER CONSULTING 1939 VICAL INC 1987 SRPHARMA CANCER PATENT 1227 PIPE TESTING 1800 SANTA CRUZ/HASKARD 1467 IMP MANAGEMENT FEES MOLMED SPA S1103 NEOMARKERS HASKARD 2061 PFIZER 1827 SIEMENS / PAWS MOLECULAR DIMENSIONS LIMITED OTHER CREDITORS EXPEDITIONS L3 OTHER CREDITORS EXPEDITIONS L4 GENERAL EXPEDITIONS ACCRUALS AND DEFERRED INCOME L4 ACCRUALS AND DEFERRED INCOME L3

Type Parent Level L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L Yes Yes Yes Yes 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 3 4 5 3 4

52

Old Code

Top Parent 1 Parent 2 Parent 3 New code Codes Description Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 871105 871105 SDRY CR ESTATES 871110 871110 SDRY CR SALES LEDGER 871115 871120 871125 871130 871135 871140 871145 871150 875000 875100 875105 875110 875115 875120 875125 875126 875127 875128 875129 875130 875135 875140 875145 875150 875155 875160 875165 875170 879000 879100 879105 879110 879115 879120 879125 879130 879135 879140 879145 879150 SDRY CR BUDGT 871115 CTRL/CAPITAL SDRY CR BANK REC/PE 871120 COURSE 871125 SDRY CR INVEST/ENDOWMT 871130 SDRY CR RESIDENCES 871135 SDRY CR BOUGHT LEDGER 871140 SDRY CR FACULTY 871145 ACCRUED INTEREST PAYABLE ACCRUALS AND DEFERRED 871150 INCOME OTHER CREDITORS 875000 BUSINESS ACCOUNTS L3 OTHER CREDITORS 875100 BUSINESS ACCOUNTS L4 TRADING STOCK CONTROL 875105 VAT SUSPENSE A/C 875110 STAFF AMENITY FUND 875115 MEAL TICKET CONTROL A/C 875120 CHAMPS CONTROL MAY 2003 TRADING MONTHLY 875125 ACCRUALS SUSPENSE A/C 875126 CHAMPS CONTROL JUNE 875127 CHAMPS CONTROL JULY 875128 CHAMPS CONTROL AUGUST 875129 CHAMPS CONTROL SEPT CHAMPS CONTROL 875130 QUARTERLY PAYMENT CHAMPS CONTROL- DEPT 875135 PAYMENT 875140 REBUILDING DONATIONS 875145 TRAINING CAMPS 875150 HARLINGTON AMENITY FUND 875155 STUDENT AMENITY FUNDS 875160 WARDENS ENTERTAINMENT 875165 BAR ACCOUNTS 875170 MEALS ACCOUNT AMOUNTS OWED TO GROUP 879000 UNDERTAKINGS L3 AMOUNTS OWED TO GROUP 879100 UNDERTAKINGS L4 879105 ICU MONEY FOR INVESTMENT 879110 ICU BOOKSTORE 879115 ICU BAR 879120 ICU-SDR 879125 IMPEL FOR INVESTMENT UNVI CHAU FUND MONEY FOR 879130 INVESTMENT 879135 IMPACT MONEY FOR INV 879140 ICON MONEY FOR INVST 879145 IC {SINGAPORE} - $ DOLLARS INTERCOMPANY CREDITOR 879150 ACCRUED

Type Parent Level L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L Yes Yes Yes Yes 5 5 5 5 5 5 5 5 5 5 3 4 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 3 4 5 5 5 5 5 5 5 5 5 5

830 810

53

Old Code

Top Parent 1 Parent 2 Parent 3 New code Codes Description Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] 883000 883000 LOANS L3 883100 883100 LOANS L4 883105 883110 883115 890000 893000 893100 893105 893110 900000 920000 921000 921100 883105 883110 883115 890000 893000 893100 893105 893110 900000 920000 921000 921100 921101 921104 923000 923100 923101 923104 923107 923110 923113 923116 923119 923122 923125 923128 923131 923134 923137 923140 923143 925000 925100 925101 925104 940000 941000 941100 941100 941110 941110 GE ASSET MANAGEMENT LOAN TEL EXCH LOAN-EXTRACALM BARCLAYS BEIT QUAD LOAN PROVISIONS L2 PROVISIONS L3 PROVISIONS L4 CAF PENSION SCHEME KBIM PROVISION ENG FACILITY DECOMMISSIONING PROVISION OWNERS EQUITY L1 RESERVES L2 GENERAL RESERVES L3 GENERAL RESERVES L4 RETAINED EARNINGS ENCUMBRANCE RESERVE SPECIFIC RESERVES L3 SPECIFIC RESERVES L4 CAPITAL FUNDING CUM DEPREC RES FUNDED CAPITAL FUND EQUIPMENT CUM DEPR EQPT RES FD ACEDEMIC DEPARTMENTS ACADEMIC SERVICES GENERAL EDUC EXP ADMINISTRATION STAFF & STUDENT FACILITIES LONG TERM MAINTENANCE IC LONG TERM MAINTENANCE RESIDENCES HARLINGTON ENDOW RESERVE H GRAV TRUST END GPI RESERVE H GRAVEL TRUST I&E RESERVE H GRAVEL TRUST MTPI RESERVE REVALUATION RESERVES L3 REVALUATION RESERVES L4 TURBO GENSET REVALUATION RESERVE REVALUATION RESERVEOTHER COMPANIES ENDOWMENTS ENDOWMENT FUND ADDITIONS L4 ENDOWMENT FUND ADDITIONS L3 ENDOW FUND ADDITIONS CASH

Type Parent Level L L L L L L L L L L O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O Yes Yes Yes Yes Yes Yes Yes 3 4 5 5 5 2 3 4 5 5 1 2 3 4 5 5 3 4 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 3 4 5 5 2 3 4 5

Yes Yes Yes

Yes Yes Yes Yes Yes Yes

901 902 923000 923100

921101 921104 923101 923104 923107 923110 923113 923116 923119 923122 923125 923128 923131 923134 923137 923140 923143 925000 925100 925101 925104 940000 941000

920

54

Old Code

922

921

925 926 923 924

Top Parent 1 Parent 2 Parent 3 New code Codes Description Type Parent Level Parent [Level 2] [Level 3] [Level 4] [Level 5] [Level 1] O 5 941121 941121 ENDOW FUND PORTFOLIO BV ENDOW FUND ADDITIONS O 5 941131 941131 COIF BV ENDAPPR'N/DEPR'N/UNR.PROFIT O Yes 3 943000 943000 L3 ENDAPPR'N/DEPR'N/UNR.PROFIT O Yes 4 943100 943100 L4 END-APPR'N/DEPR'N REAL O 5 943111 943111 PROFIT-CI LTD BV END-APPR'N/DEPR'N UNREAL O 5 943125 943125 PROFIT-PORTFOLIO MV END-APPR'N/DEPR'N REAL O 5 943131 943131 PROFIT-COIF BV END-APPR'N/DEPR'N UNREAL O 5 943145 943145 PROFIT-COIF MV END FUND INCOME FOR O Yes 3 945000 945000 YEAR L3 END FUND INCOME FOR O Yes 4 945100 945100 YEAR L4 ENDOW FUND INCOMEO 5 945110 945110 INTEREST ENDOW FUND INCOMEO 5 945120 945120 DIVIDENDS O Yes 3 947000 947000 END FUND I&E TRANSFER L3 O Yes 4 947100 947100 END FUND I&E TRANSFER L4 O 5 947110 947110 ENDOW FUND I&E TRANSFER ENDOW FUND ASSET O 5 947120 947120 SWAPPING-CASH ENDOW FUND ASSET O 5 947131 947131 SWAPPING-BV ENDOW FUND ASSET O 5 947145 947145 SWAPPING-MV DEFERRED CAPITAL GRANTS O Yes 2 980000 980000 L2 DCG LAND AND BUILDINGS O Yes 3 983000 983000 L3 DCG LAND AND BUILDINGS O Yes 4 983100 983100 L4 O 5 983110 983110 HEFCE DCG L&B RECEIVED O 5 983120 983120 HEFCE DCG L&B DUE O 5 983130 983130 OTHER DCG L&B RECEIVED O 5 983140 983140 OTHER DCG L&B DUE O Yes 3 985000 985000 DCG EQUIPMENT L3 O Yes 4 985100 985100 DCG EQUIPMENT L4 HEFCE DCG EQUIPMENT O 5 985110 985110 RECEIVED O 5 985120 985120 HEFCE DCG EQUIPMENT DUE OTHER DCG EQUIPMENT O 5 985130 985130 RECEIVED O 5 985140 985140 OTHER DCG EQUIPMENT DUE

55

Appendix 6: Category Codes These codes are available on drop down menus. The first drop down menu will show Level 1 codes (e.g. L), then a second menu will give the specific Level 2 codes and Classifications (e.g. LA-LZ). LEVEL 1 Code Classification Teaching & Audio-Visual A Library & Publications B Catering Supplies & Services C Furniture, Furnishings & textiles F Janitorial & Domestic Supplies & Services H CBS J Computer Supplies & Services K Laboratory Supplies & Services L Workshop Supplies (not Estates instead see W codes) M Estates Capital Projects N Printing P Telecommunications, Postal Services Q Professional Services R Stationery & Office Supplies S Travel & Transport (incl. Vehicle hire & Subsistence) T Safety & Security U Vehicles (Purchase, Lease, Contract Hire) V LEVEL 2: Classification of purchases or suppliers into more detailed groupings For ease of use, the Level 1 codes have been shown at the beginning of each suite of level 2 codes. Summary of Category Code to Analysis Code Mapping – Jan 04 Level A AA AE AG AJ AK B BA BB BG BK BL BM BZ C CA CB CF CG CH CJ CK CL CM D Classification Teaching & Audio-Visual Audio Visual Equipment inc Video Conferencing, Televisions, Videos Photographic Equipment Supplies & Services Teaching Equipment Audio Visual Consumables, Accessories, Cassettes etc Photographic Consumables, Accessories etc Library & Publications Book Binding Services Books Newspapers & Periodicals Electronic Media Music CDs & Scores Publication Costs Other/General Library Catering Supplies & Services Beers, Wines, Spirits & Alcoholic drinks Food Catering & Bar Equipment Purchase inc Vending Catering & Bar Equipment Maintenance & Repair Catering & Bar Equipment Rental Soft & Non-alcoholic Drinks Tableware, Crockery, Cutlery, Table Coverings etc Vending Consumables Catering Disposables Spare Analysis Code 165119 165107 165110 163110 163113 162310 162304 162307 162316 162319 162322 162316 168110 168104 165104 165122 165128 168204 168125 168119 168122

56

E F FA FB FC FE FF FH FK FL G H HA HB HC HF HG HK HQ HR HS HT I J JA JB JC JD JE JF JG JH JJ JK K KB KC KE KG KH KJ KK KL KM KN KP KQ KW L LAA LAB LAC LAD LAE LAF LBA LBB

Spare Furniture, Furnishings & textiles Electrical White Goods & Domestic Kitchen Equipment Laboratory Furniture - Fixed & Free-standing Furniture - Office Textiles & Fabrics (including Bedding) Furniture - Residential Sports Equipment Furniture Maintenance & Repair Furniture - Rental Spare Janitorial & Domestic Supplies & Services Cleaning Agents Cleaning Equipment Cleaning Materials Protective Clothing/Safety Workwear Laundry & Dry Cleaning Services General Waste Disposal Window Cleaning Deep Cleaning Cleaning Contracts Pest & Vermin Control Services Spare CBS Laboratory Animals Laboratory Animal Maintenance Laboratory Animal Feed Laboratory Animal Bedding Laboratory Veterinary Drugs Laboratory Animal Carriage Laboratory Animal Screening CBS Specialist Equipment Veterinary Fees Laboratory Animal Cages Computer Supplies & Services Printer Purchase Computer Consumables, Toners, discs etc Software Purchase, Maintenance, Development & Royalties Server and related items PC Purchase inc Apples Network Equipment Laptop Computer Purchase Computer Peripherals & spares IT Maintenance & Repair Internet & Intranet Costs Software Maintenance & Licences Network Installation & Services Web Design & Maintenance Laboratory Supplies & Services Laboratory Consumables & Sundries, incl. Disposables Laboratory Plasticware Laboratory Glassware Laboratory Chemicals Laboratory Substances Laboratory Alcohol Laboratory Equipment up to £10,000 Laboratory Equipment £10,000 to £50,000

165107 165304 165304 168228 165304 165107 165307 165310

167622 165116 167604 167610 167613 167619 167616 167628 167607 167625

164204 164207 164210 164213 164216 164219 164225 164228 164228 164231 165113 165210 165204 165113 165113 165113 165113 165113 165125 165222 165207 165216 165219 164104 164110 164110 164107 164107 164107 165107 165107

57

LBC LBE LBF LCA LDA LDB LDC LEA LFA LFB LFC LWA M MB MD ME MF MG MH MK MS MT N NA NB NC ND NE NF O P PA PB PC PD PE Q QA QC QD QF QJ QN QR R RA RB RC RD RE RF RG RH RJ RK RL RM

Laboratory, Capital Equipment more than £50,000 Laboratory Equipment Maintenance & Repair Laboratory Equipment rental Laboratory Clothing Laboratory Gases Purchase Laboratory Gases Rental Refrigerants include Liquid Gases & Dry Ice Pharmaceuticals – Non-veterinary Laboratory Waste Disposal – Chemical / Toxic Laboratory Waste Disposal – Clinical / Medical Laboratory Waste Disposal – Radioactive Radio chemicals & nucleotides Workshop Supplies (not Estates instead see W codes) Electrical Components & Sundries inc batteries Hand & Power Tools Handling & Storage Equipment Machine Tools & Accessories Workshop Equipment Mechanical Components/Spare Parts/Sundries Raw Materials Metal/Wood/Plastic/Glass/inc Lubricants Workshop Consumables Testing & Calibration Estates Capital Projects Estates Capital Projects Fees Estates Capital Projects Works Estates Capital Projects Equipment Estates Capital Projects Furniture & Fittings Estates Capital Projects IT and Communications Estates Capital Projects Other Expenditure Spare Printing Printing on College Contract (Xerox/Guilbert) External or Outsourced Printing (not on College contract) Dept Print Shops - Equipment & consumables Design & Artwork External (not on College Contract) Design & Artwork on College Contract (Café Create) Telecommunications, Postal Services Mail Services Courier Services Freight & Carriage Services Facsimile (Fax) Call Charges & Rent Telecoms Services Telecoms Equipment & Accessories Telecoms Land & Mobile, Line Rental, Call Charges Professional Services Advertising - Recruitment Advertising - Courses IT Consultancy / Services Accountancy Services, inc. Audit, Consultancy, VAT Services Insurance Services (inc premiums) Legal Services Tax Services Patents, IPR, Trademarks, Royalties, Copyright Temporary staff & Employment Agencies Departmental Advertising, Promotions & Publicity Speakers, Presenters & Visiting Lecturers

165104 165122 165128 164104 164113 164116 164113 164109 162419 162422 162416 164107 164119 164125 165107 165107 165107 164119 164128 164128 164122 167504 167507 167510 167513 167516 167519

163116 163116 163116 163116 163116 163204 163207 163207 163219 163216 165107 163210 162204 162207 162104 162113 162119 162604 162110 162116 169507 162104 162210 162107

58

RN RP RQ RR RS RT RU RV RY RZ S SG SH SJ SK T TA TB TC TD TE TF TG TH TK TM TN TO TP TY TZ U UA UB UC UD UE UF UG UH UJ UK UL V VA VB VC VD VE W WAA WAB WAC WBA WBB WCA WCB

Subscriptions (Learned Society, Professional etc) Training Courses inc fees Removals & Storage Clinical Trial Volunteers Public Relations Advertising Studentships Conference Fees (UK & EU) Conference Fees (non UK & EU) Research Partners (Only to be used by Research Office) Other Professional & Bought-in Services Stationery & Office Supplies Photocopying - Charges Pre-printed Stationery Stationery inc office supplies & paper Office Sundries Travel & Transport (incl. Vehicle hire & Subsistence) UK/EU Accommodation & Hotels, inc room bookings UK/EU Air Travel Staff & Student travel between Imperial sites (inc taxi) Taxi Hire (not between Imperial sites - see TC) UK/EU Mileage (Private Vehicles) UK/EU Rail Travel Car Parking UK/EU Car & Van Hire Coach & Minibus Hire Non UK/EU Accommodation & Hotels, inc room bookings Non UK/EU Air Travel Non UK/EU Rail Travel Non UK/EU Car & Van Hire UK/EU Other Travel & Transport Non EU Other Travel & Transport Safety & Security Safety Training Fire Protection/Fire Fighting Equipment & Services First Aid Supplies Safety & Personal Protection Equipment Security Equipment & Consumables Security Services Waste Disposal Toxic (for Clinical see L.Y) Electrical Testing (PAT) Health Screening Access Control, Security Passes Locksmiths & Keys Vehicles (Purchase, Lease, Contract Hire) Vehicle Purchase Motoring Association Charges Vehicle Lease Hire Road Tax Vehicle Repair, Maintenance & MOT Estates & Buildings Building Work Building Materials Carpentry Painting & Decorating Work Painting & Decorating Materials Electrical Work Electrical Materials

162125 169204 169513 162122 162131 162213 169210 169213 191104 162137 163107 163104 163104 163119 166304 166104 166140 166128 166122 166110 166137 166116 166116 166307 166107 166113 166119 166131 166134 162407 162413 162404 162404 162504 162507 162419 162410 162134 167179 162504 165404 165407 165404 165407 165407 167113 167113 167146 167125 167125 167119 167119

59

WDA WDB WEA WEB WEC WFA WGA WHA WHB WHC WHD WHE WHF WHG WHH WHJ WJA WKA WLA WMA X XA XE XF XM XQ XT XU Y YA YB YC YD YE YF YG YH YJ Z

Mechanical Works Mechanical Materials Plumbing Works Plumbing Materials Drains General Building Repairs & Maintenance (Minor Works) Ground maintenance & Gardening (inc Landscaping) Chiller Maintenance Cooling Towers Maintenance Lighting Maintenance HV Maintenance Boiler Maintenance Lift Maintenance Tank Maintenance Autoclave Maintenance Fume Cupboard Maintenance Fire Alarms Signs & Signposting Estates Short Term Contracts NHS Trust Contracts (Long Term) Miscellaneous/Unclassified Exam Fees Hospitality/Entertainment/Courtesy Expenses - Employee Hospitality/Entertainment/Courtesy Expenses- Guests & Students Awards & Prizes UNSPSC (Not to be used by Buyers) EY - Toys & Play Items Early Years Educational Material Utilities / Rates / Rent (Estates) Electricity Gas Fuel Oil Steam Water Rates Sewerage Rates Business Rates & Council Tax Ground Rent & Service Charge (for Leasehold Properties) Building, Premises & Land Rent Spare

167116 167116 167122 167122 167149 167107 167134 167164 167167 167155 167158 167161 167170 167173 167182 167176 167152 167131 167137 167140 169416 169304 169307 169410 169537 168231 168234 167304 167307 167310 167313 167407 167410 167404 167143 167104

60

Appendix 7 Detailed examples of changes in the use of codes.
• New budget codes have been set up below each parent analysis code enabling budgeting at the summary levels. For example budgeting for total salaries, which took place at the G00100 or G00290 activity level in the old CoA, has now moved to analysis code level ‘144101-Budget Salaries’ and ‘161101-Budget Non-Pay Costs’. • Overtime analysis codes have been introduced alongside salary codes to allow departments to identify overtime if they need to. These codes will be the only non-mandatory analysis codes, i.e. are available for use but at departments’ discretion. • Redundancy /Premature retirement codes in the range 146110 to 146140 have been split into academic and other staff. • Minor works – payment by department to a capital project run by Estates should be debited to 167107 ‘Minor Works/Maintenance’ and credited to 167522 ‘Capital project – transfer from department’ • Research Contingency code 169504 (previously 416) has been restricted to be a budget code only. This code is only used where the research sponsor gives specific contingency budget. Once the budget has been designated for a specific purpose the budget needs to be move to the relevant analysis code. • Codes for research overheads and research staff time. The research staff time is debited to research P/R code on multiple analysis codes depending on type of staff 181104-181116 with the credit going to departmental G code split to the same level of detail as for research project 541104-541116 (previously the detailed codes were used only on research projects 500-504 with the credit to G codes going to a single code 505) • Codes for Work for Outside Bodies (WOBs) and consultancies. i) Major jobs where direct costs can be identified - income and expenditure should be coded to a Wxxxxx range of activities. The difference between direct costs and income should be moved to a departmental Gxxxxx activity by debiting a Wxxxxx code on overhead codes 181204 to 181210 and crediting Gxxxxx code on internal income WOB overhead codes 541204 to 541210 (similar to research projects). Minor jobs and consultancies where no direct costs are incurred - income should be coded directly to an income code 567116 ‘Consultancies and scientific services’.

ii)

• Short courses profits. Non-degree courses are run within Sxxxxx range of activities. Once the course finishes the profit element should be transferred to a departmental Gxxxxx code using analysis code 564804 ‘Short courses profits’ on both sides of the journal. • Common Activity Codes. The common activity codes shared by all the departments / business units fall in the range G00000 to G01999. The new sub-range has been introduced G01500 to G01999 to indicate that accruals apply to the activities in this range, e.g. Doctoral Training Grants from EPSRC. New activities have been introduced, e.g. G01030 for ‘Petty cash’. Some activities previously considered as suspense accounts have been introduced within this range, such as G01000 ‘Common room’ and G01010 ‘ Vending machines’.

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