Finance

Chart of Accounts

Guide

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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 Length New Segment Length Company 2 Company 2 Cost Centre 5 Cost Centre 5 Activity 6 Activity 6 Analysis 3 Analysis 6 Indicator 1 Indicator 1 Sub 1 3 Sub 1 3 Sub 2 5 Sub 2 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: No changes have been made to the indicator segment.

Sub1: No changes have been made to the Sub 1 segment.

Sub 2: 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 INVOICED RESEARCH INCOME 565107 NON-INVOICED RESEARCH INCOME 565110 ADVANCED RESEARCH INCOME 569901 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 Description

CC Cost Centre

Activity Activity

Activity Description Description of Activity

CC description Description of Cost Centre

Disabled Activity Description Description of any Activity that has been disabled

Comment Any comments added during the mapping Process

New Analysis Code Where the new Analysis Code has been created

Category 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

3. ‘NLR’-discontinued activity code

4. ‘Staff account’-the Gxxxxx activity will be replaced with Fxxxxx activity

Type I, E, A, L Where appropriate the type of Analysis Code, (I – Income, E – Expenditure, A – Asset, L –Liability)

Old Cost Centre, Activity A Cost Centre Activity combination. This column represents all the cost centre activity combinations in existence for all the individual business units.

New Cost Centre, Activity The data in this column represents the new destination cost centre-activity 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.

2. 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.

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 Cost centre

Project Activity

Analysis Indicator Sub1 Sub2

IC AAAAA Axxxxx nnnnnn A xxx 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 Activity Type Cnnnnn Capital projects Ennnnn Endowments Fnnnnn Staff accounts Gnnnnn General/recurrent Hnnnnn Hospital/health authority recharges Lnnnnn Long term donations Pnnnnn Research projects Rnnnnn Research funds Snnnnn Short courses Tnnnnn Trading activities Wnnnnn Scientific services (WOBS &

consultancies) 0 Znnnnn

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

[Level 1] Description Type Parent Level

I&E INCOME & EXPENDITURE L1 100000 TOTAL EXPENDITURE L1 E Yes 1 500000 TOTAL INCOME L1 R Yes 1

Parent

[Level 2] Description Type Parent Level

140000 STAFF PAY COSTS L2 E Yes 2 160000 NON-PAY COSTS L2 E Yes 2 180000 OVERHEAD CHARGE L2 E Yes 2 190000 RESEARCH PARTNERS L2 E Yes 2 520000 BUDGET TOTAL INCOME L2 R Yes 2 540000 TOTAL INTERNAL INCOME L2 R Yes 2 560000 TOTAL EXTERNAL INCOME L2 R Yes 2

Level 3

Parent [Level 3]

Description Type Parent Level

142000 BUDGET STAFF PAY COSTS L3 E Yes 3 144000 SALARIES L3 E Yes 3 146000 OTHER STAFF PAY COSTS L3 E Yes 3 161000 BUDGET NON-PAY COSTS L3 E Yes 3 162000 SERVICES L3 E Yes 3 163000 OFFICE RELATED EXPENSES L3 E Yes 3 164000 ACADEMIC SUPPLIES L3 E Yes 3 165000 EQUIPMENT AND COMPUTING L3 E Yes 3 166000 TRAVEL, ACCOMMODATION AND SUBSISTENCE L3 E Yes 3 167000 BUILDING RELATED EXPENDITURE L3 E Yes 3 168000 CATERING & RESIDENCES L3 E Yes 3 169000 OTHER OPERATING EXPENDITURE L3 E Yes 3 181000 OVERHEAD CHARGE L3 E Yes 3 191000 RESEARCH PARTNERS L3 E Yes 3 521000 BUDGET TOTAL INCOME L3 R Yes 3 541000 TOTAL INTERNAL INCOME L3 R Yes 3 561000 BUDGET TOTAL EXTERNAL INCOME L3 R Yes 3 562000 FUNDING COUNCIL GRANTS L3 R Yes 3 564000 TUITION FEE INCOME L3 R Yes 3 565000 RESEARCH INCOME L3 R Yes 3 566000 ENDWMT INC&INTEREST REC'LE L3 R Yes 3 567000 OTHER (EXT'L) OPERATING INCOME L3 R Yes 3 569000 ACCRUED INCOME L3 R Yes 3

Level 4

Parent [Level 4]

Description Type Parent Level

142100 BUDGET STAFF PAY COSTS L4 E Yes 4 144100 BUDGET SALARIES L4 E Yes 4 144200 ACADEMIC STAFF PAY L4 E Yes 4 144600 OTHER STAFF PAY L4 E Yes 4 146100 OTHER STAFF PAY COSTS L4 E Yes 4 161100 BUDGET NON-PAY COSTS L4 E Yes 4 162100 PROFESSIONAL SERVICES L4 E Yes 4 162200 ADVERTISING AND PUBLIC RELATIONS L4 E Yes 4 162300 LIBRARY EXPENDITURE L4 E Yes 4

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Parent [Level 4]

Description Type Parent Level

162500 SECURITY L4 E Yes 4 162600 INSURANCE L4 E Yes 4 163100 OFFICE EXPENSES L4 E Yes 4 163200 POSTAGE AND TELECOM EXPENSES L4 E Yes 4 164100 LABORATORY AND WORKSHOP SUPPLIES L4 E Yes 4 164200 ANIMAL HOUSE SUPPLIES L4 E Yes 4 165100 EQUIPMENT AND HARDWARE L4 E Yes 4 165200 COMPUTER SOFTWARE AND EXPENSES L4 E Yes 4 165300 FURNITURE L4 E Yes 4 165400 VEHICLES L4 E Yes 4 166100 TRAVEL L4 E Yes 4 166300 HOTEL, ACCOMMODATION & SUBSISTENCE L4 E Yes 4 167100 ESTATES & BUILDINGS L4 E Yes 4 167300 UTILITIES L4 E Yes 4 167400 RATES L4 E Yes 4 167500 CAPITAL PROJECTS COSTS L4 E Yes 4 167600 CLEANING L4 E Yes 4 168100 CATERING & RESIDENCES L4 E Yes 4 169100 BUDGET OTHER OPERATING EXPENDITURE L4 E Yes 4 169200 TRAINING & DEVELOPMENT L4 E Yes 4 169300 HOSPITALITY L4 E Yes 4 169400 OTHER EMPLOYEE/STUDENT EXPENSES L4 E Yes 4 169500 MISCELLANEOUS L4 E Yes 4 169600 CENTRAL FINANCE USE ONLY L4 E Yes 4 181100 RESEARCH OVERHEADS L4 E Yes 4 181200 WOB OVERHEADS L4 E Yes 4 191100 RESEARCH PARTNERS L4 E Yes 4 521100 BUDGET TOTAL INCOME L4 R Yes 4 541100 INTERNAL INCOME RESEARCH L4 R Yes 4 541200 INTERNAL INCOME WOB CREDITS L4 R Yes 4 561100 BUDGET TOTAL EXTERNAL INCOME L4 R Yes 4 562100 FUNDING COUNCIL GRANTS RECURRENT L4 R Yes 4 562800 FUNDING COUNCIL DEFERRED CAPITAL GRANTS L4 R Yes 4 564100 BUDGET TUITION FEE INCOME L4 R Yes 4 564200 STUDENT FEE INCOME L4 R Yes 4 564500 RTSG INCOME L4 R Yes 4 564600 CASE INCOME L4 R Yes 4 564700 EPSRC DTG INCOME L4 R Yes 4 564800 OTHER TUITION INCOME L4 R Yes 4 565100 RESEARCH INCOME L4 (DEFAULT) R Yes 4 566100 ENDWMT INC&INTEREST REC'LE L4 (DEFAULT) R Yes 4 567100 OTHER OPERATING INCOME L4 R Yes 4 567300 OTHER FEES L4 R Yes 4 567400 SALES L4 R Yes 4 567600 ANIMAL HOUSE INCOME L4 R Yes 4 567700 FACILITIES LETTING INCOME L4 R Yes 4 567800 BUSINESS SERVICES INCOME L4 R Yes 4 567900 FACILITIES INCOME L4 R Yes 4 569900 ACCRUED INCOME L4 R Yes 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.

16

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

17

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).

18

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.

19

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.

20

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.

21

Appendix 1: College Building Blocks

Full Name Parent Short Name Department of Aeronautics AE Aeronautics Department of Agricultural Science AS Agricultural Science Department of Biochemistry (now part of BI) BC Biological Sciences Department of Bioengineering BM Bioengineering Department of Biological Sciences BI Biological Sciences Department of Structural Biology (now part of BI) ST Biological Sciences Department of Chemical Engineering and Chemical Technology

CE Chemical Engineering

Department of Chemistry CH Chemistry Department of Civil and Environmental Engineering CI Civil Engineering Department of Computing CO Computing Department of Earth Science & Engineering EA Earth Science Department of Electrical and Electronic Engineering EE Electrical Engineering Department of Environmental Science and Technology EV Environmental Science Faculty of Life Sciences LQ Life Sciences Department of Materials MM Materials Department of Mathematics MA Mathematics Department of Mechanical Engineering ME Mechanical Engineering Faculty of Engineering NQ Engineering Department of Physics PH Physics Faculty of Physical Sciences PQ Physical Sciences School of Medicine Central Division DQ ICSM Centre Division of Biomedical Sciences DB BMS Division of Investigative Science DD IS Kennedy Institute DK Kennedy Institute Division of Medicine DM Medicine National Heart and Lung Institute DH NHLI Division of Neurosciences and Psychological Medicine DN NPM Division of Paediatrics, Obstetrics and Gynaecology DP POG Division of Primary Care and Population Health Sciences

DF PCPHS

Division of Surgery, Anaesthetics and Intensive Care DS SAIC Clinical Sciences DC CSC Business School MS Business School Centre for the History of Science, Technology and Medicine

HO HOSTM

Interdisciplinary Research Centre for Process Systems Engineering (now part of CE)

PS Process Systems Engineering

Centre for Planning and Resource Control PA IC PARC Humanities Programme HU Humanities Information & Communication Technology IT ICT Centre for Continuing Education CP Continuing Education Library and AV Services LI Library Reactor Centre RC Reactor Centre Research Support and Development Division RS Research Support College Headquarters HQ Headquarters Estates Division ES Estates External Relations Division ER External Relations Finance Division FI Finance Personnel Division PE Personnel Strategy and Planning Division PM PMIS Registry RE Registry Security Services SS Security Educational Quality Office EQ Educational Quality College Resources ** CR College Resources Health Centre HC Health Centre

22

Full Name Parent Short Name Health and Safety Services HS Health and Safety Internal Audit Service IA Internal Audit Corporate Affairs CT Corporate Affairs International External Academic Affairs IR External Corporate

Affairs Payroll Bureau * PB Payroll Bureau Catering Services CA Catering Central Biomedical Services CB Discontinued Conference Office CN Conferences Day Nursery NU Day Nursery Student Residences SR Residences Sports and Leisure Services SL Sports and Leisure Imperial College Innovations Ltd. Innovations Imperial College Company Maker Ltd. ** Company Maker Imperial College Consultants Ltd. ICON Imperial Activities Ltd. ** IMPACT Extracalm Ltd. ** Extracalm

Key: ** Cost centre only * HR organisation only

23

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 Old Code New Code Name Change General Activity G00000 G00000 Yes Head of Department/Division G00010 G00010 Payables default Code G00098 G00098 Payroll Default Code G00099 G00099 Salaries-Bridging G00180 G00180 Photocopying/reprographics service G00220 G00220 Audio-visual services G00270 G00270 Library G00300 G00300 Workshop No 1-Electronic G00400 G00400 Yes Workshop No 2-Electronic G00401 Workshop No 1-Electrical G00410 G00410 Yes Workshop No 2-Electrical G00411 Workshop No 1-Mechanical G00420 G00420 Yes Workshop No 2-Mechanical G00421 Laboratory/Lab services year 1 G00430 G00430 Yes Laboratory/Lab services year 2 G00431 Laboratory/Lab services year 3 G00432 Laboratory/Lab services year 4 G00433 Computer Lab G00435 Stores G00450 G00450 Stores – Computing G00455 Teaching-Undergraduate G00500 G00500 Teaching-Postgraduate G00510 G00510 Training & Development G00530 G00530 Fieldwork G00540 G00540 Academic Initiatives G00550 G00550 Admissions G00560 G00560 European Social Fund G00630 G00630 Bursaries G00700 G00700 Hardship G00710 G00710 DTG2001 EPSRC{Doctoral Training Grants} G00720 G01720 DTG2002 EPSRC{Doctoral Training Grants} G00721 G01721 DTG2003 EPSRC{Doctoral Training Grants} G00722 G01722 Socrates G00740 G00740 Safety Services G00850 G00850 Yes Technical Services Manager G00860 G00860 Cleaning of premises general G00880 G00880 Dept Contingency G00900 G00900 Industrial CASE Training Grants – 2002 Starters

G00931 G01931

Industrial CASE Training Grants – 2003 Starters

G00932 G01932

Doctoral Training Centre G00950 G01950 Chevening Technology Enterprise Scholarships

G00960 G01960

Common Room Z80000 G01000 Vending Machines Z80010 G01010 Freshers Week G01100 Staff Room Z80020 G01020

24

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 Old Code New Code Name Change General Activity G00000 G00000 Yes Head of Department/Division G00010 G00010 Payables default Code G00098 G00098 Payroll Default Code G00099 G00099 Salaries-General G00100 G00000 Salaries-Academic G00110 G00000 Salaries-Visiting Lecturers/Profs G00111 G00000 Salaries-Clinical Academic G00120 G00000 Salaries-ALC & Academic Other G00130 G00000 Salaries-Technical G00140 G00000 Overtime and Temps-technical G00141 G00000 Salaries-Clerical G00150 G00000 Overtime and Temps-clerical G00151 G00000 Salaries-Trades & Miscellaneous G00160 G00000 Salaries-Other/Individuals G00170 G00000 Salaries-Bridging G00180 G00180 Salaries-Staff 'Pool' G00181 G00000 TANZI BESANT G00182 G00000 Restructuring Costs G00190 G00000 Admin-General G00200 G00000 Conferences G00205 G00000 Office Services-General G00210 G00000 Consumables G00211 G00000 Photocopying/reprographics service G00220 G00220 Printing (external) G00230 G00000 Stationery G00240 G00000 Postage G00250 G00000 Couriers G00251 G00000 Photography G00260 G00000 Audio-visual services G00270 G00270 Advertising G00280 G00000 General Expenditure G00290 G00000 Library G00300 G00300 Library-Salaries G00310 G00000 Workshop No 1-Electronic G00400 G00400 Yes Workshop No 2-Electronic G00401 Workshop No 1-Electrical G00410 G00410 Yes Workshop No 2-Electrical G00411 Workshop No 1-Mechanical G00420 G00420 Yes Workshop No 2-Mechanical G00421 Laboratory/Lab services year 1 G00430 G00430 Laboratory/Lab services year 2 G00431 Laboratory/Lab services year 3 G00432 Laboratory/Lab services year 4 G00433 Computer Lab G00435 Animals/Animal Houses G00440 G00000 Stores G00450 G00450 Stores-Computing G00455 Equipment G00460 G00000 Equipment Maintenance G00470 G00000

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Description Old Code New Code Name Change Equipment Rental G00480 G00000 Computing Services G00490 G00490 Teaching-Undergraduate G00500 G00500 Teaching-General G00505 G00000 Teaching-Postgraduate G00510 G00510 Teaching-Development G00520 G00000 Training & Development G00530 G00530 Fieldwork G00540 G00540 Academic Initiatives G00550 G00550 Admissions G00560 G00560 Income G00600 G00000 Donations-General G00610 G00000 Divisional Overheads G00620 G00000 European Social Fund G00630 G00630 Bursaries G00700 G00700 Hardship G00710 G00710 DTG2001 EPSRC{Doctoral Training Grants} G00720 G01720 DTG2002 EPSRC{Doctoral Training Grants} G00721 G01721 DTG2003 EPSRC{Doctoral Training Grants} G00722 G01722 Student Demonstrators G00730 G00000 Socrates G00740 G00740 Catering G00750 G00000 Hospitality G00760 G00000 Travel & Subsistence G00770 G00000 Building Work G00800 G00000 Electricity G00810 G00000 Insurance G00820 G00000 Telephone-work / Security G00830 G00000 Telephone-line rental and calls G00840 G00000 Safety Services G00850 G00850 Yes Technical Services Manager G00860 G00860 Vehicles G00870 G00000 Cleaning of premises general G00880 G00880 Cleaning of Premises Salaries G00881 G00880 Cleaning non-staff costs G00882 G00880 Cleaning Recharged ICSM G00883 G00880 Cleaning Recharged TRI G00884 G00880 Cleaning Staff Overtime G00885 G00880 Laundry G00890 G00000 Dept Contingency G00900 G00900 Loan Account G00910 G00000 Recharges G00920 G00920 Industrial CASE Training Grants – 2002 Starters

G00931 G01931

Industrial CASE Training Grants – 2003 Starters

G00932 G01932

Doctoral Training Centre G00950 G01950 Chevening Technology Enterprise Scholarships

G00960 G01960

Common Room Z80000 G01000 Vending Machines Z80010 G01010 Staff Room Z80020 G01020 Freshers Week G01100

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Appendix 3: Departmental Activity Ranges Parent Description Range Academic Departments For use with G/F/S

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

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Parent Description Range FI Finance Division G86000-G86999 PM Strategy and Planning Division G88000-G88999 ES Estates Division G90000-G90999 RS Research Support & Dev G92000-G92999 SR Student Residences N/a CA Catering Services N/a CN Conferences N/a SL Sports and Leisure Services G94000-G94999 NU Day Nursery G95000-G95999 CB Central Biomedical Services G96000-G96999

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Appendix 4: Analysis Codes (I&E)

Old code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

New Codes

Description Type Parent Level

I&E I&E INCOME & EXPENDITURE L1 1 100000 100000 TOTAL EXPENDITURE L1 E Yes 1

120000 120000 BUDGET TOTAL EXPENDITURE L2 E Yes 2

122000 122000 BUDGET TOTAL EXPENDITURE L3 E Yes 3

122100 122100 BUDGET TOTAL EXPENDITURE L4 E Yes 4

000 122110 122110 BUDGET B/FWD E 5

122120 122120 BUDGET B/FWD RESERVE / CONTINGENCY E 5

003 122130 122130 BUDGET B/FWD ADJUSTMENT E 5 001 122140 122140 BUDGET INITIAL VOTE E 5

002 122150 122150 BUDGET SUPPLEMENTARY VOTE E 5

004 122160 122160 BUDGET DEFAULT E 5 005 122170 122170 BUDGET CAPITAL E 5

122180 122180 BUDGET TOTAL EXPENDITURE E 5 140000 140000 STAFF PAY COSTS L2 E Yes 2 142000 142000 BUDGET STAFF PAY COSTS L3 E Yes 3 142100 142100 BUDGET STAFF PAY COSTS L4 E Yes 4 142101 142101 BUDGET STAFF PAY COSTS E 5 144000 144000 SALARIES L3 E Yes 3 144100 144100 BUDGET SALARIES L4 E Yes 4 144101 144101 BUDGET SALARIES E 5 144200 144200 ACADEMIC STAFF PAY L4 E Yes 4 144201 144201 BUDGET ACADEMIC STAFF PAY E 5

010 144210 144210 SALARIES - ACADEMIC STAFF-TEACHING E 5

020 144220 144220 SALARIES - CLINICAL ACADEMIC STAFF E 5

030 144230 144230 SALARIES - ACADEMIC STAFF-RESEARCH E 5

040 144240 144240 SALARIES - CLINICAL ACADEMIC STAFF - RA'S E 5

144250 144250 SALARIES - VISITING LECTURERS/PROFS E 5

144600 144600 OTHER STAFF PAY L4 E Yes 4 144601 144601 BUDGET OTHER STAFF PAY E 5

100 144610 144610 SALARIES - ALC & OTHER RELATED STAFF E 5

110 144620 144620 SALARIES - TECHNICAL STAFF E 5 144621 144621 OVERTIME - TECHNICAL STAFF E 5

120 144630 144630 SALARIES - CLERICAL STAFF E 5 144631 144631 OVERTIME - CLERICAL STAFF E 5

130 144640 144640 SALARIES - TRADES & MISCELLANEOUS STAFF E 5

144641 144641 OVERTIME - TRADES & MISCELLANEOUS STAFF E 5

144660 144660 STUDENT DEMONSTRATORS E 5 146000 146000 OTHER STAFF PAY COSTS L3 E Yes 3 146100 146100 OTHER STAFF PAY COSTS L4 E Yes 4

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Old code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

New Codes

Description Type Parent Level

146101 146101 BUDGET OTHER STAFF PAY COSTS E 5

459 146110 146110 REDUNDANCY-ACADEMIC STAFF E 5

146120 146120 REDUNDANCY-OTHER STAFF E 5

456 146130 146130 PREMATURE RETIREMENT-ACADEMIC STAFF E 5

146140 146140 PREMATURE RETIREMENT-OTHER STAFF E 5

160000 160000 NON-PAY COSTS L2 E Yes 2 161000 161000 BUDGET NON-PAY COSTS L3 E Yes 3 161100 161100 BUDGET NON-PAY COSTS L4 E Yes 4 161101 161101 BUDGET NON-PAY COSTS E 5 162000 162000 SERVICES L3 E Yes 3 162100 162100 PROFESSIONAL SERVICES L4 E Yes 4

162101 162101 BUDGET PROFESSIONAL SERVICES E 5

203 162104 162104 AGENCY & TEMP./INVOICED STAFF E 5

208 162107 162107 VISITING LECTURERS' FEES (IF NON-PAYROLL) E 5

204 162110 162110 LEGAL FEES E 5 205 162113 162113 AUDIT FEES E 5

162116 162116 TAX ADVICE E 5 162119 162119 VAT ADVICE E 5

209 162122 162122 CLINICAL TRIAL VOLUNTEERS E 5

207 162125 162125 MEMBERSHIP SUBSCRIPTIONS PAYABLE E 5

162128 162128 PRESS CUTTINGS E 5 162131 162131 PUBLIC RELATION COSTS E 5 162133 162133 EXTERNAL REPORT FEE E 5 162134 162134 HEALTH SCREENING E 5 162135 162135 PATHOLOGY SERVICES E 5 162136 162136 OPTICIAN SERVICES E 5

206,200 162137 162137 PROFESSIONAL FEES-OTHER E 5

162200 162200 ADVERTISING AND PUBLIC RELATIONS L4 E Yes 4

162201 162201 BUDGET ADVERTISING AND PUBLIC RELATIONS E 5

201 162204 162204 ADVERTISING-STAFF E 5 202 162207 162207 ADVERTISING-COURSES E 5

162210 162210 ADVERTISING-DEPARTMENT E 5 162213 162213 ADVERTISING-STUDENTSHIPS E 5 162300 162300 LIBRARY EXPENDITURE L4 E Yes 4

162301 162301 BUDGET LIBRARY EXPENDITURE E 5

261 162304 162304 BOOKS E 5

262 162307 162307 LIBRARY PERIODICALS/NEWSPAPERS E 5

263 162310 162310 LIBRARY BINDING E 5 264 162313 162313 INTER-LIBRARY LOANS E 5

265,260 162316 162316 LIBRARY SUNDRIES E 5 162319 162319 LIBRARY MUSIC CD’S / SCORES E 5 162322 162322 PUBLICATION PRODUCTION E 5 162400 162400 SAFETY L4 E Yes 4

412 162404 162404 SAFETY EXPENSES E 5

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Old code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

New Codes

Description Type Parent Level

162407 162407 SAFETY TRAINING E 5 162410 162410 ELECTRICAL TESTING E 5 162413 162413 FIRE PRECAUTION E 5

162416 162416 RADIOACTIVE WASTE DISPOSAL E 5

423 162419 162419 TOXIC WASTE DISPOSAL E 5 424, 418, 162422 162422

CLINICAL/MEDICAL WASTE DISPOSAL E 5

162500 162500 SECURITY L4 E Yes 4 162501 162501 BUDGET SECURITY E 5 162504 162504 SECURITY EXPENSES E 5 162507 162507 SECURITY CONTRACTS E 5 162600 162600 INSURANCE L4 E Yes 4 162601 162601 BUDGET INSURANCE E 5

408 162604 162604 INSURANCE E 5 162607 162607 INSURANCE CLAIMS E 5

163000 163000 OFFICE RELATED EXPENSES L3 E Yes 3

163100 163100 OFFICE EXPENSES L4 E Yes 4 163101 163101 BUDGET OFFICE EXPENSES E 5

281 163104 163104 STATIONERY E 5 282 163107 163107 PHOTOCOPYING E 5 283 163110 163110 AUDIO-VISUAL MATERIALS E 5 285 163113 163113 PHOTOGRAPHY E 5 286 163116 163116 PRINTING E 5

287,280 163119 163119 OFFICE SUNDRIES E 5 163122 163122 NEW COURSE MATERIAL E 5

163200 163200 POSTAGE AND TELECOM EXPENSES L4 E Yes 4

163201 163201 BUDGET POSTAGE AND TELECOM EXPENSES E 5

251 163204 163204 POSTAGES E 5

163207 163207 GROUP POST / COURIERS / FREIGHT E 5

252,250 163210 163210 TELEPHONE CALLS/RENT E 5 163213 163213 MOBILE PHONE CALLS/RENT E 5

253 163216 163216 TELECOMMUNICATION SERVICES E 5

163219 163219 FAX CALLS/RENT E 5 164000 164000 ACADEMIC SUPPLIES L3 E Yes 3

164100 164100 LABORATORY AND WORKSHOP SUPPLIES L4 E Yes 4

164101 164101 BUDGET LABORATORY & WORKSHOP SUPPLIES E 5

230, 232 164104 164104

LABORATORY SUPPLIES/CONSUMABLES E 5

231 164107 164107 CHEMICALS E 5 164109 164109 VACCINES & DRUGS E 5

233 164110 164110 GLASSWARE & PLASTICWARE E 5 234 164113 164113 GASES E 5 235 164116 164116 CYLINDER RENTAL E 5

236 164119 164119 ELECTRICAL / MECHANICAL SUPPLIES E 5

237 164122 164122 WORKSHOP BOUGHT-IN SERVICES E 5

164125 164125 HAND / POWER TOOLS E 5

31

Old code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

New Codes

Description Type Parent Level

164128 164128 WORKSHOP MATERIALS E 5 164200 164200 ANIMAL HOUSE SUPPLIES L4 E Yes 4

164201 164201 BUDGET ANIMAL HOUSE SUPPLIES E 5

241,240 164204 164204 ANIMAL PURCHASES E 5 242 164207 164207 ANIMAL MAINTENANCE E 5

164210 164210 ANIMAL FEED E 5 164213 164213 ANIMAL BEDDING E 5 164216 164216 ANIMAL DRUGS ETC. E 5 164219 164219 ANIMAL CARRIAGE E 5 164222 164222 ANIMAL SCREENING E 5 164225 164225 SPECIALIST EQUIPMENT E 5 164228 164228 VETERINARY FEES E 5

249 164231 164231 CAGES E 5

165000 165000 EQUIPMENT AND COMPUTING L3 E Yes 3

165100 165100 EQUIPMENT AND HARDWARE L4 E Yes 4

165101 165101 BUDGET EQUIPMENT E 5 330 165104 165104 EQUIPMENT PURCHASE > £50000 E 5 331 165107 165107 EQUIPMENT PURCHASE E 5

165110 165110 TEACHING EQUIPMENT PURCHASE E 5

332 165113 165113 COMPUTER EQUIPMENT PURCHASE E 5

165116 165116 CLEANING EQUIPMENT PURCHASE E 5

165119 165119 AV & OTHER CONFERENCING EQUIPMENT E 5

333 165122 165122 EQUIPMENT MAINTENANCE E 5

165125 165125 COMPUTER EQUIPMENT MAINTENANCE E 5

334 165128 165128 EQUIPMENT RENTAL E 5

165200 165200 COMPUTER SOFTWARE AND EXPENSES L4 E Yes 4

165201 165201 BUDGET COMPUTER SOFTWARE AND EXPENSES E 5

211 165204 165204 SOFTWARE PURCHASES E 5

212 165207 165207 SOFTWARE MAINTENANCE & LICENCES E 5

284,210 165210 165210 COMPUTER CONSUMABLES / SUNDRIES E 5

165213 165213 IT SUPPORT E 5

165216 165216 NETWORK INSTALLATION / SERVICES E 5

165219 165219 WEB DESIGN AND MAINTENANCE E 5

165222 165222 INTERNET COST E 5 165300 165300 FURNITURE L4 E Yes 4 165301 165301 BUDGET FURNITURE E 5

361,360 165304 165304 FURNITURE PURCHASE E 5

362 165307 165307 FURNITURE MAINTENANCE/REPAIRS E 5

165310 165310 FURNITURE RENTAL E 5 165400 165400 VEHICLES L4 E Yes 4 165401 165401 BUDGET VEHICLES E 5

32

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[Level 1]

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Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

New Codes

Description Type Parent Level

300 165404 165404 VEHICLE PURCHASES E 5 301 165407 165407 VEHICLE EXPENSES E 5

166000 166000 TRAVEL, ACCOMMODATION AND SUBSISTENCE L3 E Yes 3

166100 166100 TRAVEL L4 E Yes 4 166101 166101 BUDGET TRAVEL E 5 166104 166104 AIR TRAVEL (UK/EU) E 5 166107 166107 AIR TRAVEL (Non UK/EU)) E 5 166110 166110 RAIL (UK/EU) E 5 166113 166113 RAIL (Non UK/EU)) E 5 166116 166116 CAR HIRE (UK/EU) E 5 166119 166119 CAR HIRE (Non UK/EU)) E 5 166122 166122 MILEAGE (UK/EU) E 5 166125 166125 MILEAGE (Non UK/EU)) E 5 166128 166128 TAXI E 5 166131 166131 OTHER TRAVEL (UK/EU) E 5 166134 166134 OTHER TRAVEL (Non UK/EU)) E 5

302 166137 166137 CAR PARKING FEES E 5

166140 166140 TRAVEL - INTER DEPARTMENTAL/SITES (UK) E 5

166300 166300 HOTEL, ACCOMMODATION & SUBSISTENCE L4 E Yes 4

166301 166301

BUDGET HOTEL, ACCOMMODATION & /SUBSISTENCE E 5

166304 166304 HOTEL, ACCOMMODATION & SUBSISTENCE (UK/EU) E 5

166307 166307 HOTEL, ACCOMMODATION & SUBSISTENCE (Non UK/EU)) E 5

167000 167000 BUILDING RELATED EXPENDITURE L3 E Yes 3

167100 167100 ESTATES & BUILDINGS L4 E Yes 4 167101 167101 BUDGET ESTATES & BUILDINGS E 5

318 167104 167104 RENTS PAYABLE E 5 310 167107 167107 MINOR WORK/MAINTENANCE E 5

410 167110 167110 MINOR WORKS RECHARGE TO CAPITAL PROJECT E 5

311 167113 167113 BUILDING WORK E 5 312 167116 167116 MECHANICAL WORK E 5 313 167119 167119 ELECTRICAL WORK E 5 315 167122 167122 PLUMBING WORK E 5 420 167125 167125 PAINTING & DECORATING E 5

167128 167128 DEFECTS E 5 422 167131 167131 SIGNAGE E 5 314 167134 167134 GARDENING CONTRACTS E 5

316 167137 167137 MAINTENANCE CONTRACT-SHORT TERM E 5

317 167140 167140 MAINTENANCE NHS TRUSTS E 5

167143 167143 GROUND RENT AND SERVICE CHARGES E 5

319 167146 167146 CARPENTRY E 5 320 167149 167149 DRAINS E 5 321 167152 167152 FIRE ALARMS E 5 322 167155 167155 LIGHTING MAINTENANCE E 5 323 167158 167158 HV MAINTENANCE E 5 324 167161 167161 BOILER MAINTENANCE E 5

33

Old code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

New Codes

Description Type Parent Level

325 167164 167164 CHILLERS MAINTENANCE E 5

167167 167167 COOLING TOWERS MAINTENANCE E 5

326 167170 167170 LIFT MAINTENANCE E 5 327 167173 167173 TANK MAINTENANCE E 5

328 167176 167176 FUME CUPBOARD MAINTENANCE E 5

329 167179 167179 ACCESS CONTROL E 5 426 167182 167182 AUTOCLAVE MAINTENANCE E 5

167300 167300 UTILITIES L4 E Yes 4 167301 167301 BUDGET UTILITIES E 5

340 167304 167304 ELECTRICITY E 5 341 167307 167307 GAS E 5 342 167310 167310 OIL HEATING E 5 343 167313 167313 STEAM HEATING E 5

167400 167400 RATES L4 E Yes 4 167401 167401 BUDGET RATES E 5

350 167404 167404 BUSINESS RATES / COUNCIL TAX E 5

351 167407 167407 WATER RATES E 5 352 167410 167410 SEWERAGE CHARGES E 5

167500 167500 CAPITAL PROJECTS COSTS L4 E Yes 4

167501 167501 BUDGET CAPITAL PROJECTS COSTS E 5

380 167504 167504 CAPITAL PROJ-FEES E 5 381 167507 167507 CAPITAL PROJ-WORKS E 5 385 167510 167510 CAPITAL PROJ-EQUIPMENT E 5

382 167513 167513 CAPITAL PROJ-FURNITURE&FITTINGS E 5

383 167516 167516 CAPITAL PROJ-IT&COMMUNICATIONS E 5

384 167519 167519 CAPITAL PROJ-OTHER EXPENDITURE E 5

389 167522 167522 CAPITAL PROJ-TRANSFER FROM DEPARTMENT E 5

167600 167600 CLEANING L4 E Yes 4 167601 167601 BUDGET CLEANING E 5

221 167604 167604 CLEANING MATERIALS E 5 222,220 167607 167607 CLEANING CONTRACTS E 5

223 167610 167610 CLOTHING & UNIFORMS E 5 224 167613 167613 LAUNDRY E 5 225 167616 167616 WINDOW CLEANING E 5 414 167619 167619 GENERAL WASTE DISPOSAL E 5

167622 167622 CLEANING AGENTS E 5 421 167625 167625 PEST CONTROL E 5

167628 167628 DEEP CLEANING CONTRACTS E 5 168000 168000 CATERING & RESIDENCES L3 E Yes 3 168100 168100 CATERING & RESIDENCES L4 E Yes 4

168101 168101 BUDGET CATERING & RESIDENCES E 5

168104 168104 FOOD PURCHASES E 5 168107 168107 FUNCTIONS FOOD PURCHASES E 5 168110 168110 LIQUOR PURCHASES E 5

168113 168113 CIGARETTE & TOBACCO PURCHASES E 5

168116 168116 RETAIL PURCHASES E 5

34

Old code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

New Codes

Description Type Parent Level

168119 168119 VENDING PURCHASES E 5 168122 168122 CATERING DISPOSABLES E 5 168125 168125 CROCKERY CUTLERY ETC. E 5 168128 168128 LINENS & BEDDING E 5 168131 168131 TOYS AND PLAY ITEMS E 5

168134 168134 EYEC EDUCATIONAL MATERIAL E 5

168137 168137 ENTERTAINMENT EXPENSES E 5 168140 168140 STAFF MEALS E 5 168143 168143 STAFF ACCOMMODATION E 5

169000 169000 OTHER OPERATING EXPENDITURE L3 E Yes 3

169100 169100 BUDGET OTHER OPERATING EXPENDITURE L4 E Yes 4

169101 169101 BUDGET OTHER OPERATING EXPENDITURE E 5

169200 169200 TRAINING & DEVELOPMENT L4 E Yes 4

169201 169201 BUDGET TRAINING E 5 413 169204 169204 TRAINING / COURSE FEES E 5 403 169210 169210 CONFERENCE FEES (UK/EU) E 5

169213 169213 CONFERENCE FEES (Non UK/EU)) E 5

169300 169300 HOSPITALITY L4 E Yes 4 169301 169301 BUDGET HOSPITALITY E 5

400 169304 169304 HOSPITALITY-EMPLOYEE ONLY E 5

404 169307 169307 HOSPITALITY-STUDENTS/GUESTS E 5

169400 169400 OTHER EMPLOYEE/STUDENT EXPENSES L4 E Yes 4

169401 169401

BUDGET OTHER EMPLOYEE/STUDENT EXPENSES E 5

406 169404 169404 TUITION FEES REMITTED E 5

401 169407 169407 BURSARIES / SCHOLARSHIP / STUDENT GRANTS E 5

169410 169410 PRIZES / AWARDS E 5 402 169413 169413 COMMISSIONS PAYABLE E 5 405 169416 169416 EXAMINATION FEES/EXPENSES E 5

169500 169500 MISCELLANEOUS L4 E Yes 4 169501 169501 BUDGET MISCELLANEOUS E 5

416 169504 169504 RESEARCH CONTINGENCY (BUDGET ONLY) E 5

411 169507 169507 PATENTS/ROYALTIES PAYABLE E 5 409 169510 169510 LICENCES E 5

169513 169513 OFFICE & LAB MOVES / REMOVAL EXPENSES E 5

415 169522 169522 RELOCATION E 5 169525 169525 HARDSHIP E 5 169528 169528 HORTICULTURE E 5 169531 169531 UNION SUBVENTION E 5

417 169534 169534 SUBSIDIARY COMPANY CHARGE E 5

169537 169537 DEFAULT PURCHASING CATEGORY CODE E 5

35

Old code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

New Codes

Description Type Parent Level

169600 169600 CENTRAL FINANCE USE ONLY L4 E Yes 4

169601 169601 BUDGET CENTRAL FINANCE E 5 454 169604 169604 INTEREST PAYABLE E 5 451 169607 169607 BAD DEBTS - GENERAL E 5 452 169610 169610 BANK CHARGES E 5

169613 169613 CREDIT CARD CHARGES E 5 457 169616 169616 LOANS AMOUNTS PAYABLE E 5 460 169619 169619 EXCHANGE LOSS E 5

169622 169622 EXCHANGE VARIANCE LOSS E 5 453 169625 169625 DEPR'N CHARGE-L&B E 5

169628 169628 DEPR'N CHARGE-EQUIPMENT NON-RESEARCH E 5

169631 169631 DEPR'N CHARGE-EQUIPMENT RESEARCH E 5

169634 169634 CAPITALISED EQUIPMENT RECURRENT E 5

169637 169637 CAPITALISED EQUIPMENT RESEARCH E 5

455 169640 169640 INVOICE PRICE VARIANCE E 5 458 169643 169643 PURCHASE PRICE VARIANCE E 5 461 169646 169646 STOCK ADJUSTMENTS E 5

169649 169649 AR ADJUSTMENT CONTROL E 5 462 169652 169652 DISCOUNTS TAKEN E 5

180000 180000 OVERHEAD CHARGE L2 E Yes 2 181000 181000 OVERHEAD CHARGE L3 E Yes 3 181100 181100 RESEARCH OVERHEADS L4 E Yes 4

181101 181101 BUDGET RESEARCH OVERHEADS E 5

500 181104 181104 RESEARCH-ACADEMIC STAFF TIME E 5

501 181107 181107 RESEARCH-CLERICAL STAFF TIME E 5

502 181110 181110 RESEARCH-TECHNICAL STAFF TIME E 5

503 181113 181113 RESEARCH-HANDLING CHARGE E 5

504 181116 181116 RESEARCH-CBS TECHNICIAN TIME E 5

510 181119 181119 RESEARCH-OVERHEADS E 5 511 181122 181122 RESEARCH-CBS OVERHEADS E 5

181200 181200 WOB OVERHEADS L4 E Yes 4 181201 181201 BUDGET WOB OVERHEADS E 5

520 181204 181204 WOB OVERHEADS E 5 521 181207 181207 WOB STAFF TIME E 5 522 181210 181210 WOB FACILITIES USE E 5

181213 181213 INTER DEPT. PROF. SERVICE OVERHEADS E 5

190000 190000 RESEARCH PARTNERS L2 E Yes 2 191000 191000 RESEARCH PARTNERS L3 E Yes 3 191100 191100 RESEARCH PARTNERS L4 E Yes 4 191101 191101 BUDGET RESEARCH PARTNERS E 5

599 191104 191104 RESEARCH PARTNERS E 5 500000 500000 TOTAL INCOME L1 R Yes 1 520000 520000 BUDGET TOTAL INCOME L2 R Yes 2 521000 521000 BUDGET TOTAL INCOME L3 R Yes 3 521100 521100 BUDGET TOTAL INCOME L4 R Yes 4

36

Old code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

New Codes

Description Type Parent Level

521101 521101 BUDGET TOTAL INCOME R 5 540000 540000 TOTAL INTERNAL INCOME L2 R Yes 2 541000 541000 TOTAL INTERNAL INCOME L3 R Yes 3

541100 541100 INTERNAL INCOME RESEARCH L4 R Yes 4

541101 541101 BUDGET INTERNAL INCOME RESEARCH R 5

505 541104 541104 RESEARCH ACAD.STAFF SUPPORT CREDIT R 5

541107 541107 RESEARCH CLERICAL STAFF SUPPORT CREDIT R 5

541110 541110 RESEARCH TECHNICAL STAFF SUPPORT CREDIT R 5

541113 541113 RESEARCH HANDLING CHARGE CREDIT R 5

541116 541116 RESEARCH CBS TECHN.TIME CREDIT R 5

515 541119 541119 RESEARCH OVERHEAD CREDIT R 5

541122 541122 RESEARCH CBS OVERHEAD CREDIT R 5

541200 541200 INTERNAL INCOME WOB CREDITS L4 R Yes 4

541201 541201 BUDGET INTERNAL INCOME WOB R 5

525 541204 541204 WOB OVERHEAD CREDIT R 5 526 541207 541207 WOB STAFF TIME CREDIT R 5 527 541210 541210 WOB FACILITIES CREDIT R 5

560000 560000 TOTAL EXTERNAL INCOME L2 R Yes 2

561000 561000 BUDGET TOTAL EXTERNAL INCOME L3 R Yes 3

561100 561100 BUDGET TOTAL EXTERNAL INCOME L4 R Yes 4

561101 561101 BUDGET TOTAL EXTERNAL INCOME R 5

562000 562000 FUNDING COUNCIL GRANTS L3 R Yes 3

562100 562100 FUNDING COUNCIL GRANTS RECURRENT L4 R Yes 4

562101 562101 BUDGET FUNDING COUNCIL GRANTS R 5

562104 562104 HEFCE - BLOCK GRANT R 5 562107 562107 HEFCE - LONDON INSTITUTE R 5

562110 562110 HEFCE - LAB REFURBISHMENT INITIATIVE R 5

562113 562113 HEFCE - LAB REFURB. INITIATIVE-DISTRIBUTION R 5

562116 562116 HEFCE - JISC R 5 562119 562119 HEFCE - LAN/MAN INITIATIVE R 5 562122 562122 HEFCE - JREI RECURRENT R 5 562125 562125 HEFCE - JREI EQUIPMENT R 5 562128 562128 HEFCE - HEROBAC R 5

562131 562131 HEFCE - LEARNING AND TEACHING STRATEGY R 5

562134 562134 HEFCE - ACTIVE COMMUNITY R 5

37

Old code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

New Codes

Description Type Parent Level

562137 562137 HEFCE - IMPROVE LIBRARY ACCESS R 5

562140 562140 HEFCE - SUMMER SCHOOL R 5

562143 562143 HEFCE - MATURE BURSARIES FUND R 5

562146 562146 HEFCE - PRICING AND COSTING INITIATIVE R 5

562149 562149 HEFCE - EXCELLENCE CHALLENGE R 5

562152 562152 HEFCE - SUPPORT FOR ACCESS ADMINISTRATION R 5

562155 562155 HEFCE - HR SUPPLEMENT R 5

562800 562800

FUNDING COUNCIL DEFERRED CAPITAL GRANTS L4 R Yes 4

562801 562801 BUDGET FUNDING DEFERRED CAPITAL GRANTS R 5

562804 562804 DCG - HEFCE L & B R 5 562807 562807 DCG - HEFCE EQUIPMENT R 5 564000 564000 TUITION FEE INCOME L3 R Yes 3

564100 564100 BUDGET TUITION FEE INCOME L4 R Yes 4

564101 564101 BUDGET TUITION FEE INCOME R 5 564200 564200 STUDENT FEE INCOME L4 R Yes 4 564201 564201 BUDGET STUDENT FEE INCOME R 5

564204 564204 SFI - HOME,UG,FT,MATH,SPONSORED R 5

564207 564207 SFI - EU,UG,FT,MATH,SPONSORED R 5

564210 564210 SFI - HOME,UG,FT,EXM&CM,SP R 5 564213 564213 SFI - EU,UG,FT,EXM&CM,SPON R 5 564216 564216 SFI - HOME,UG,FT,CM CX,SPO R 5 564219 564219 SFI - EU,UG,FT,CX CM,SPONS R 5 564222 564222 SFI - HOME,UG,FT,ALL,SS,NS R 5 564225 564225 SFI - EU,UG,FT,ALL,SS,N/ST R 5 564228 564228 SFI - O/SEAS,UG,FT,MATH,Y1 R 5 564231 564231 SFI - O/SEAS,UG,FT,MATH,Y2 R 5 564234 564234 SFI - O/SEAS,UG,FT,MATH,Y3 R 5 564237 564237 SFI - O/SEA,UG,FT,MATH,Y45 R 5 564240 564240 SFI - HOME,UG,FT,CL MED CX R 5 564243 564243 SFI - EU,UG,FT,CLIN MED CX R 5 564246 564246 SFI - O/SEAS,UG,FT,CM CX R 5 564249 564249 SFI - O/S,UG,FT,EXM&CM,Y1 R 5 564252 564252 SFI - O/S,UG,FT,EXM&CM,Y2 R 5 564255 564255 SFI - O/S,UG,FT,EXM&CM,Y3 R 5 564258 564258 SFI - O/S,UG,FT,EXM&CM,Y45 R 5 564261 564261 SFI - HOME,PG,FT,N/STD,O&G R 5 564264 564264 SFI - EU,PG,FT,N/STD,O&G R 5 564267 564267 SFI - HOME,PG,FT,N/STD,IMD R 5 564270 564270 SFI - EU,PG,FT,N/STD,IMD R 5 564273 564273 SFI - REVISION & RE-EXAM R 5 564276 564276 SFI - HOME,PG,FT,N/STD,DA2 R 5 564279 564279 SFI - EU,PG,FT,N/STD,DA2 R 5 564282 564282 SFI - HOME,PG,FT,RESEARCH R 5 564285 564285 SFI - EU,PG,FT,RESEARCH R 5 564288 564288 SFI - HOME,PG,FT,STD ADV C R 5

38

Old code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

New Codes

Description Type Parent Level

564291 564291 SFI - EU,PG,FT,STD ADV CRS R 5 564294 564294 SFI - HOME,PG,FT,STD,MS1 R 5 564297 564297 SFI - EU,PG,FT,STD,MS1 R 5 564300 564300 SFI - EU,PG,FT,STD,OMC R 5 564303 564303 SFI - HOME,PG,FT,N/STD,NH1 R 5 564306 564306 SFI - EU,PG,FT,N/STD,NH1 R 5 564309 564309 SFI - HOME,PG,FT,STD,OMC R 5 564312 564312 SFI - HOME,PG,FT,MBA R 5 564315 564315 SFI - EU,PG,FT,MBA R 5 564318 564318 SFI - HOME,PG,FT,MSC FINAN R 5 564321 564321 SFI - EU,PG,FT,MSC FINANCE R 5 564324 564324 SFI - O/S,PG,FT,ADV EXM&HU R 5 564327 564327 SFI - O/SEAS,PG,FT,MSC FIN R 5 564330 564330 SFI - O/SEAS,PG,FT,MBA R 5 564333 564333 SFI - O/S,PG,FT,STD,MS1 R 5 564336 564336 SFI - O/S,PG,FT,RES EXM&ME R 5 564339 564339 SFI - O/S,PG,FT,N/STD,OMC R 5 564342 564342 SFI - O/S,PG,FT,N/STD,NH1 R 5 564345 564345 SFI - O/S,PG,FT,N/STD,O&G R 5 564348 564348 SFI - O/S,PG,FT,N/STD,IMD R 5

564351 564351 SFI - FT,O/S,PG RESEARCH MEDIC R 5

564354 564354 SFI - O/S,PG,FT,STD,ADVM&H R 5 564357 564357 SFI - O/S,PG,FT,N/STD,DA2 R 5 564360 564360 SFI - O/S,PG,FT,RES,M&HUMN R 5 564363 564363 SFI - PG,PT,CORROSION R 5 564366 564366 SFI - PG,PT,CLIN PSYCHIATR R 5 564369 564369 SFI - PG,PT,DRUGS&ALCOH D R 5 564372 564372 SFI - PG,PT,PERINATAL PAED R 5 564375 564375 SFI - PG,PT,UK R 5 564378 564378 SFI - PG,PT,EC R 5 564381 564381 SFI - PG,PT,O/S R 5

564384 564384 SFI - PG,PT,MBA (SINGAPORE ONLY) R 5

564387 564387 SFI - O/SEAS,PG,FT,NON-LAB RESEARCH WYE R 5

564500 564500 RTSG INCOME L4 R Yes 4 564501 564501 BUDGET RTSG INCOME R 5

611 564504 564504 SERC INCOME R 5 564507 564507 NERC INCOME R 5 564510 564510 MRC INCOME R 5

564513 564513 SERC INCOME (CENTRAL RECEIPT) R 5

564516 564516 NERC INCOME (CENTRAL RECEIPT) R 5

564519 564519 MRC INCOME (CENTRAL RECEIPT) R 5

564600 564600 CASE INCOME L4 R Yes 4 564601 564601 BUDGET CASE INCOME R 5

612 564604 564604 CASE AWARD R 5

564607 564607 CASE AWARD (CENTRAL RECEIPT) R 5

564700 564700 EPSRC DTG INCOME L4 R Yes 4 564701 564701 BUDGET EPSRC DTG INCOME R 5

614 564704 564704 EPSRC DOCTORAL TRAINING GRANTS R 5

39

Old code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

New Codes

Description Type Parent Level

564707 564707 EPSRC DOCTORAL TRAINING GRANTS (CENTRAL RECEIPTS) R 5

564800 564800 OTHER TUITION INCOME L4 R Yes 4

564801 564801 BUDGET OTHER TUITION INCOME R 5

613 564804 564804 SHORT COURSES PROFIT R 5 610 564807 564807 OTHER TUITION FEE INCOME R 5

565000 565000 RESEARCH INCOME L3 R Yes 3

565100 565100 RESEARCH INCOME L4 (DEFAULT) R Yes 4

565101 565101 BUDGET RESEARCH INCOME R 5 620 565104 565104 INVOICED RESEARCH INCOME R 5

621 565107 565107 NON-INVOICED RESEARCH INCOME R 5

622 565110 565110 ADVANCED RESEARCH INCOME R 5

566000 566000 ENDWMT INC&INTEREST REC'LE L3 R Yes 3

566100 566100 ENDWMT INC&INTEREST REC'LE L4 (DEFAULT) R Yes 4

566101 566101 BUDGET ENDWMT INC&INTEREST REC'LE R 5

566104 566104 ENDOWMENT INCOME-GENERAL PURPOSES R 5

566107 566107 ENDOWMENT INCOME-SPECIAL PURPOSES R 5

631,770 566110 566110 INTEREST RECEIVABLE R 5

566113 566113 INTEREST-LATE FEE PAYMENT SURCHARGE R 5

566116 566116 INTEREST-INSTALLMENT CHARGE (4%) R 5

566119 566119 INTEREST-LATE PAYMENT PENALTY R 5

566122 566122 SHORT TERM INVESTMENT INCOME R 5

566125 566125 LONG TERM INVESTMENT INCOME R 5

567000 567000 OTHER (EXT'L) OPERATING INCOME L3 R Yes 3

567100 567100 OTHER OPERATING INCOME L4 R Yes 4

567101 567101 BUDGET OTHER OPERATING INCOME R 5

640 567104 567104 ACADEMIC VISITORS R 5 567107 567107 BEQUESTS R 5 567110 567110 CHEQUES WRITTEN OFF R 5

642 567113 567113 COMMISSIONS RECEIVED R 5

662 567116 567116 CONSULTANCIES & SCIENTIFIC SERVICES R 5

567119 567119 DEF. CAPITAL GRANTS OTHER EQUIPT RESEARCH

567122 567122 DEF. CAPITAL GRANTS RELEASE OTHER EQUIPMENT R 5

567125 567125 DEFERRED CAPITAL GRANTS RELEASE OTHER L&B R 5

645 567128 567128 DONATIONS R 5

40

Old code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

New Codes

Description Type Parent Level

646 567131 567131 EUROPEAN SOCIAL FUND R 5 670 567134 567134 EXCHANGE GAIN R 5

567137 567137 EXCHANGE VARIANCE GAIN R 5 567140 567140 FINES / LOST ITEMS R 5

647 567143 567143 HEALTH/HOSPITAL AUTHORITIES R 5

648 567146 567146 LOAN AMOUNT RECEIVABLE R 5 660 567149 567149 MISCELLANEOUS INCOME R 5

567152 567152 MSC FIELDWORK INCOME R 5 649 567155 567155 OUTSIDE BOOKINGS - TERM R 5 650 567158 567158 OUTSIDE BOOKINGS - VACS R 5 651 567161 567161 PHOTOCOPYING INCOME R 5

567164 567164 PRINTING/PHOTOCOPYING CARDS INCOME R 5

652 567167 567167 PRIVATE PATIENTS INCOME R 5 567170 567170 PRIVATE PHONECALL INCOME R 5 567173 567173 PUBLICATIONS / BOOK SALES R 5 567176 567176 RECORDABLE CONSUMABLES R 5

653 567179 567179 RENTS RECEIVABLE R 5 654 567182 567182 ROYALTIES/PATENTS/LICENCES R 5 658 567185 567185 SPORTS ACTIVITY INCOME R 5 659 567188 567188 SUBSCRIPTIONS RECEIVABLE R 5 661 567191 567191 TRAINING INCOME R 5

567194 567194 UG FIELDWORK INCOME R 5

567197 567197 UNIVERSITY OF LONDON INCOME R 5

567200 567200 VAT CREDITS INCOME R 5 567300 567300 OTHER FEES L4 R Yes 4 567301 567301 BUDGET OTHER FEES R 5

641 567304 567304 CAR PARKING FEES R 5 643 567307 567307 CONFERENCE FEES R 5

644 567310 567310 DAY NURSERY FEES - STAFF / STUDENT R 5

567313 567313 DAY NURSERY FEES - NON COLLEGE R 5

567316 567316 VISITOR FEES R 5 567400 567400 SALES L4 R Yes 4 567401 567401 BUDGET RETAIL SALES R 5

655 567404 567404 SALES-EQUIPMT/FURN/VEHICLES R 5

656 567407 567407 SALES GENERAL R 5 657 567410 567410 SALES PROPERTY R 5

671 567413 567413 INCOME FROM SUBSIDIARY COMPANIES R 5

567416 567416 CATERING FOOD SALES R 5 567419 567419 CATERING BREAKFAST SALES R 5 567422 567422 CATERING SUPPER SALES R 5

567425 567425 CATERING EXTERNAL FUNCTIONS FOOD SALES R 5

567428 567428 CATERING INTERNAL FUNCTIONS FOOD SALES R 5

567431 567431 CATERING LIQUOR SALES R 5

567434 567434 CATERING EXTERNAL FUNCTIONS LIQUOR SALES R 5

567437 567437 CATERING INTERNAL FUNCTIONS LIQUOR SALES R 5

41

Old code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

New Codes

Description Type Parent Level

567440 567440 BAR LIQUOR SALES R 5 567443 567443 CIGARETTE & TOBACCO SALES R 5 567446 567446 RETAIL SALES R 5 567449 567449 VENDING MACHINES R 5

567452 567452 SALES ACADEMIC DEPARTMENTS ROOMS R 5

567455 567455 SALES CATERING DEPARTMENT ROOMS R 5

567458 567458 SALES CONFERENCE DEPARTMENT ROOMS R 5

567461 567461 SALES EXTERNAL SPACES R 5

567464 567464 SALES INTERNAL CONF. SERVICES & EQUIP. HIRE R 5

567467 567467 SALES EXTERNAL CONF. SERVICES & EQUIP. HIRE R 5

567470 567470 SALES SPORTS DRY LESSONS R 5

567473 567473 SALES SPORTS PHYSIOTHERAPY R 5

567476 567476 SALES SPORTS MASSAGE R 5 567479 567479 SALES SWIMMING LESSONS R 5

567482 567482 SALES SPORTS SUMMER PROGRAMME R 5

567485 567485 SALES CORPORATE HOSPITALITY R 5

567488 567488 SALES SPORTS RESIDENTIAL COURSES R 5

567491 567491 SALES SPORTS DAY COURSES R 5 567600 567600 ANIMAL HOUSE INCOME L4 R Yes 4

567601 567601 BUDGET ANIMAL HOUSE INCOME R 5

567604 567604 ANIMAL MAINTENANCE INCOME R 5

567607 567607 ANIMAL SALES R 5 567610 567610 ANIMAL BREEDING R 5 567613 567613 ANIMAL CAGE SET CHARGES R 5

567700 567700 FACILITIES LETTING INCOME L4 R Yes 4

567701 567701 BUDGET FACILITIES LETTING INCOME R 5

567703 567703 RENT INCOME STUDENTS TERM TIME NON CATERED R 5

567705 567705 RENT INCOME STUDENTS TERM TIME CATERED R 5

567707 567707 RENT INCOME FLATS & HOUSES R 5 567709 567709 RENT INCOME GUEST ROOMS R 5 567711 567711 RENT INCOME WARDENS SBSE R 5 567713 567713 RENT INCOME STAFF SBSE R 5

567715 567715 VACATIONS LETTINGS INCOME IMPERIAL STUDENTS R 5

567717 567717 VACATIONS LETTING INCOME EXTERNAL R 5

567719 567719 CONFERENCE VAC INCOME R 5

567721 567721 CONFERENCE GUEST ROOM INCOME R 5

567723 567723 HIRE OF SPORTS HALL INCOME R 5

42

Old code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

New Codes

Description Type Parent Level

567725 567725 HIRE OF SPORTS STUDIO INCOME R 5

567727 567727 HIRE OF SPORTS FACILITIES INCOME R 5

567729 567729 PITCH & GROUNDS HIRE INCOME R 5

567731 567731 HIRE OF BOAT RACK INCOME R 5

567733 567733 MISCELLANEOUS RENT INCOME R 5

567735 567735 SUNDRY ROOM HIRE INCOME R 5

567800 567800 BUSINESS SERVICES INCOME L4 R Yes 4

567801 567801 BUDGET BUSINESS SERVICES INCOME R 5

567804 567804 CATERING TAKINGS R 5 567807 567807 LAUNDRY TAKINGS R 5 567810 567810 TELEPHONE TAKINGS R 5

567813 567813 SPORTS FITNESS ASSESSMENT INCOME R 5

567816 567816 SPORTS FITNESS PROGRAMME INCOME R 5

567819 567819 SPORTS PERSONAL TRAINING INCOME R 5

567822 567822 CONFERENCE CATERING FUNCTION INCOME R 5

567825 567825 SPORTS GRANT R 5 567900 567900 FACILITIES INCOME L4 R Yes 4 567901 567901 BUDGET FACILITIES INCOME R 5 567904 567904 SCHOOL SWIMMING INCOME R 5 567907 567907 SWIMMING INCOME R 5 567910 567910 SWIM & SAUNA INCOME R 5 567913 567913 SWIM & GYM INCOME R 5 567916 567916 SWIM GYM & SAUNA INCOME R 5 567919 567919 GYM INCOME R 5 567922 567922 FREE WEIGHTS INCOME R 5 567925 567925 SQUASH INCOME R 5 567928 567928 SPORTS HEALTH SUITE INCOME R 5 567931 567931 SPORTS SUBSCRIPTION INCOME R 5 567934 567934 CANCELLATION FEE INCOME R 5 569000 569000 ACCRUED INCOME L3 R Yes 3 569900 569900 ACCRUED INCOME L4 R Yes 4

699 569901 569901 ACCRUED YEAR-END INCOME R 5

43

Appendix 5: Analysis Codes (Balance Sheet)

Old

Code Top

Parent [Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

Codes Description Type Parent Level

BS BS BALANCE SHEET L1 Yes 1 700000 700000 TOTAL ASSETS L1 A Yes 1 720000 720000 TANGIBLE FIXED ASSETS L2 A Yes 2

723000 723000LAND AND BUILDING ASSETS L3 A 3

723100 723100 FIXED ASSETS - LAND L4 A 4 723110 723110 LAND COST A 5 723120 723120 LAND DISPOSAL A 5

723200 723200FIXED ASSETS - SHORT LEASEHOLD PROPERTY L4 A 4

723210 723210SHORT LEASEFOLD PROPERTY COST A 5

723220 723220SHORT LEASEFOLD PROPERTY DISPOSAL A 5

723230 723230SHORT LEASEFOLD PROPERTY CUM DEPR'N A 5

723300 723300FIXED ASSETS - LONG LEASEHOLD PROPERTY L4 A 4

723310 723310LONG LEASEFOLD PROPERTY COST A 5

723320 723320LONG LEASEFOLD PROPERTY DISPOSAL A 5

723330 723330LONG LEASEFOLD PROPERTY CUM DEPR'N A 5

723400 723400FIXED ASSETS - FREEHOLD PROPERTY L4 A 4

730 723410 723410 LAND & BUILDINGS COST A 5 731 723420 723420 LAND & BUILDINGS DISPOSAL A 5

732 723430 723430LAND & BUILDINGS CUM DEPR'N A 5

725000 725000FIXED ASSETS EQUIPMENT L3 A 3

725100 725100FIXED ASSETS - MOTOR VEHICLE L4 A Yes 4

725101 725101 MOTOR VEHICLE COST A 5 725104 725104 MOTOR VEHICLE DISPOSAL A 5 725107 725107 MOTOR VEHICLE CUM DEPR'N A 5

725200 725200FIXED ASSETS - EQUIP, FURN & FITTINGS L4 A Yes 4

725201 725201 EQUIP, FURN & FITTINGS COST A 5

725204 725204EQUIP, FURN & FITTINGS DISPOSAL A 5

725207 725207EQUIP, FURN & FITTINGS CUM DEPR'N A 5

725300 725300FIXED ASSETS - COMPUTER L4 A Yes 4

725301 725301 COMPUTER COST A 5 725304 725304 COMPUTER DISPOSAL A 5 725307 725307 COMPUTER CUM DEPR'N A 5

730000 730000FIXED ASSETS INVESTMENTS L2 A Yes 2

44

Old Code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

Codes Description Type Parent Level

731000 731000FIXED ASSETS INVESTMENTS L3 A Yes 3

731100 731100INVESTMENT IN SUBSIDIARY L4 A Yes 4

731101 731101 IMP EXPLOIT LTD-SUBS A 5 731104 731104 IMPACT LTD-SUBSIDARY A 5 731107 731107 I C S PTE LTD A 5

731200 731200INVESTMENT IN ASSOCIATE L4 A Yes 4

731201 731201 I C PRESS LTD-ASSOCIATE A 5 731204 731204 NRI LTD - ASSOCIATE A 5

731500 731500OTHER FIXED ASSET INVESTMENTS L4 A Yes 4

731501 731501 CVCP PROPERTIES LTD A 5 731504 731504 NORWICH MARKET A 5 731507 731507 HOUSE LOAN A 5 731510 731510 TURBO GENSET A 5 731513 731513 KENT WOOL GROWERS (WYE) A 5 731516 731516 GENUS PLC (WYE) A 5

731519 731519CEAS CONSULTANTS (WYE) LTD (11%) A 5

731522 731522IC INTEREST N COMMEDICA SHARES A 5

731525 731525 LLP SHARES A 5 740000 740000 ENDOWMENT ASSETS L2 A Yes 2 743000 743000 ENDOWMENT ASSETS L3 A Yes 3 743100 743100 ENDOWMENT ASSETS L4 A Yes 4

740 743110 743110ENDOWMTS-INVESTMENT ADDITIONS A 5

741 743120 743120END-ADD INVEST CAPITALISATION A 5

742 743130 743130END ASSET-APPR'N/DEPR'N UNREAL PROFIT A 5

743 743140 743140 END ASSET-DISPOSALS A 5 760000 760000 CURRENT ASSETS L2 A Yes 2 763000 763000 STOCK L3 A Yes 3 763100 763100 STOCK L4 A Yes 4 763110 763110 STOCK HAM-MATERIAL A/C A 5

763113 763113STOCK HAM-MATERIAL OHD A/C A 5

763116 763116 STOCK HAM-RECEIVING A/C A 5 763119 763119 INTERORG AP/AR-HAM A 5 763122 763122 STOCK SKC-MATERIAL A/C A 5

763125 763125STOCK SKC-MATERIAL OHD A/C A 5

763128 763128 STOCK SKC-RECEIVING A/C A 5 763131 763131 INTERORG AP/AR-SKC A 5

763134 763134SKC GASS STORES CONTROLL A/C A 5

763137 763137 REFECTORY STOCKS A 5 763140 763140 INTRANSIT INVENTORY A/C A 5

767000 767000DEBTORS & PREPAYMENTS L3 A Yes 3

767100 767100 WIP & REIMBURSEMENTS L4 A Yes 4 765 767110 767110 RESEARCH WIP A 5

767120 767120 NON CAPITAL WIP A 5

45

Old Code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

Codes Description Type Parent Level

767130 767130 CONTROL REIMBURSEMENTS A 5 767500 767500 AR CONTROL L4 A Yes 4

760 767510 767510ACCOUNTS RECEIVABLE CONTROL A 5

767520 767520 UNAPPLIED RECEIPTS A 5 767530 767530 ON-ACCOUNT RECEIPTS A 5 767540 767540 UNEARNED DISCOUNT TAKEN A 5 767900 767900 BAD DEBT PROVISION L4 A Yes 4 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 A 5

768300 768300OTHER DEBTORS - INPUT VAT L4 A Yes 4

768310 768310 INPUT VAT - STANDARD A 5 768320 768320 INPUT VAT - REDUCED RATE A 5

768330 768330INPUT VAT - ZERO/EXEMPT/N-B A 5

768340 768340 INPUT VAT - EU A 5 768350 768350 INPUT VAT - NON EU A 5

776 768360 768360 VAT RECEIVABLE A 5 768370 768370 SDRY DEBTOR-VAT A 5

768700 768700OTHER DEBTORS - PAYROLL CONTROLS L4 A Yes 4

768710 768710DEBTORS SALARY O/PAYMENT A 5

768713 768713 BICYCLE LOANS A 5 768716 768716 HOUSE LOANS A 5 768719 768719 STAFF LOANS (INSTALMENTS) 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 A 5

768737 768737MONTHLY PAYROLL SUSPENSE A 5

768740 768740 WEEKLY PAYROLL SUSPENSE A 5 768743 768743 CASUAL PAYROLL SUSPENSE A 5

768746 768746EXAMINERS PAYROLL SUSPENSE A 5

768749 768749BURSARIES PAYROLL SUSPENSE A 5

768752 768752 INVALID HR CODE SUSPENSE A 5

768755 768755PAYROLL COSTING ADJUSTMTS CONTROL A 5

769300 769300OTHER DEBTORS & PREPAYMENTS L4 A Yes 4

780 769310 769310 PREPAYMENTS A 5 769312 769312 ACCRUED INCOME A 5

775 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 A 5

46

Old Code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

Codes Description Type Parent Level

769324 769324SDTRY DTR BUDGT CTRL/CAPITAL A 5

769326 769326SDTRY DTR BANK REC/PE COURSE A 5

769328 769328SDTRY DTR INVEST/ENDOWMT A 5

769330 769330 SDTRY DTR CONF/CATERING A 5 769332 769332 SDTRY DTR RESIDENCES A 5 769334 769334 SDTRY DTR BOUGHT LEDGER A 5 769336 769336 SDTRY DTR FACULTY A 5

769338 769338AMOUNTS OWED BY GROUP UNDERTAKINGS A 5

769340 769340 DEC WS A 5 769342 769342 SHOP A 5 769344 769344 DEC MAINTENANCE A 5 769346 769346 SG MAINTENANCE A 5 769348 769348 SUN MAINTENANCE A 5 769350 769350 SOFTWARE LICENCES A 5 769352 769352 SOFTWARE LICENCES / NAG A 5

769354 769354SOFTWARE LICENCES / PROSPERO FORTRAN A 5

769356 769356 SOFTWARE LICENCES / SAS A 5 769358 769358 SOFTWARE LICENCES / SPSS A 5

769360 769360SOFTWARE LICENCES / UNIRAS A 5

769362 769362SOFTWARE LICENCES /EXCEED A 5

769364 769364 SOFTWARE LICENCES/CHEST A 5

769366 769366SOFTWARE LICENCES/OXFORD MOLECULAR A 5

769368 769368 SOFTWARE LICENCES/XESS A 5 769370 769370 SOFTWARE LICENCES/ABAQUS A 5

769372 769372SOFTWARE LICENCES - MATHEMATICA/MAPLE A 5

769374 769374SOFTWARE LICENCES / SYSTAT A 5

769376 769376 KBIM GEN POOL A 5

769378 769378CAPITAL INTERNATIONAL LTD FUND A 5

773000 773000SHORT TERM INVESTMENTS L3 A Yes 3

773100 773100 STI-EQUITIES L4 A Yes 4 773110 773110 STI - GENERAL A 5 773120 773120 STI - KB GEN P SP RES-CASH A 5 773130 773130 STI - CAF PENSION SCHEME A 5 773300 773300 STI-MONEY MARKET L4 A Yes 4 773310 773310 STI - OVERNIGHT MONEY A 5 773320 773320 STI - NATWEST MKT DEPOSIT A 5 773330 773330 STI - BARCLAYS BANK A 5

773340 773340STI - ROYAL BANK OF SCOTLAND A 5

773350 773350 STI - ALLIANCE & LEICESTER A 5 773360 773360 STI - DEUTSCHE BANK A 5

773370 773370STI-ROYAL BANK OF SCOTLAND USD GTF A 5

777000 777000 BANK & CASH IN HAND L3 A Yes 3

47

Old Code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

Codes Description Type Parent Level

777100 777100 NAT WEST NO 1 BANK A/C L4 A Yes 4

777101 777101NAT WEST NO 1 BANK A/C CASH A 5

777102 777102NAT WEST NO 1 BANK A/C CASH CLEARING A 5

777103 777103NAT WEST NO 1 BANK A/C CONFIRMED RECEIPTS A 5

777104 777104NAT WEST NO 1 BANK A/C REMITTED RECEIPTS A 5

777110 777110UNI CHALLENGE BANK A/C L4 A Yes 4

777111 777111UNI CHALLENGE BANK A/C CASH A 5

777112 777112UNI CHALLENGE BANK A/C CASH CLEARING A 5

777113 777113UNI CHALLENGE BANK A/C CONFIRMED RECEIPTS A 5

777114 777114UNI CHALLENGE BANK A/C REMITTED RECEIPTS A 5

777120 777120NAT WEST EURO CURRENT A/C L4 A Yes 4

777121 777121ECU CURRENT BANK A/C CASH A 5

777122 777122ECU CURRENT BANK A/C CASH CLEARING A 5

777123 777123ECU CURRENT BANK A/C CONFIRMED RECEIPTS A 5

777124 777124ECU CURRENT BANK A/C REMITTED RECEIPTS A 5

777130 777130NAT WEST EURO DEPOSIT A/C L4 A Yes 4

777131 777131NAT WEST EURO DEPOSIT A/C CASH A 5

777132 777132NAT WEST EURO DEPOSIT A/C CASH CLEARED A 5

777133 777133NAT WEST EURO DEPOSIT A/C CONFIRMED RECEIPTS A 5

777134 777134NAT WEST EURO DEPOSIT A/C REMITTED RECEIPTS A 5

777140 777140BARCLAYS EURO CURRENT A/C L4 A Yes 4

777141 777141BARCLAYS EURO CURRENT A/C CASH A 5

777142 777142BARCLAYS EURO CURRENT A/C CASH CLEARED A 5

777143 777143BARCLAYS EURO CURRENT A/C CONFIRMED RECEIPTS A 5

777144 777144BARCLAYS EURO CURRENT A/C REMITTED RECEIPTS A 5

777150 777150 FLEET BOSTON US$ A/C L4 A Yes 4 777151 777151 FLEET BOSTON US$ A/C CASH A 5

777152 777152FLEET BOSTON US$ A/C CASH CLEARED A 5

777153 777153FLEET BOSTON US$ A/C CONFIRMED RECEIPTS A 5

777154 777154FLEET BOSTON US$ A/C REMITTED RECEIPTS A 5

48

Old Code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

Codes Description Type Parent Level

777160 777160 NAT WEST US$ A/C L4 A Yes 4 777161 777161 NAT WEST US$ A/C CASH A 5

777162 777162NAT WEST US$ A/C CASH CLEARED A 5

777163 777163NAT WEST US$ A/C CONFIRMED RECEIPTS A 5

777164 777164NAT WEST US$ A/C REMITTED RECEIPTS A 5

777170 777170 STANBIC US$ BANK A/C L4 A Yes 4 777171 777171 STANBIC US$ BANK A/C CASH A 5

777172 777172STANBIC US$ BANK A/C CASH CLEARED A 5

777173 777173STANBIC US$ BANK A/C CONFIRMED RECEIPTS A 5

777174 777174STANBIC US$ BANK A/C REMITTED RECEIPTS A 5

777180 777180STANBIC UGANDAN SHILLINGS BANK A/C L4 A Yes 4

777181 777181STANBIC UGANDAN SHILLINGS BANK A/C CASH A 5

777182 777182

STANBIC UGANDAN SHILLINGS BANK A/C CASH CLEARED A 5

777183 777183

STANBIC UGANDAN SHILLINGS BANK A/C CONFIRMED RECEIPTS A 5

777184 777184

STANBIC UGANDAN SHILLINGS BANK A/C REMITTED RECEIPTS A 5

777190 777190 ECU BBL BANK A/C L4 A Yes 4 777191 777191 ECU BBL BANK A/C CASH A 5

777192 777192ECU BBL BANK A/C CASH CLEARED A 5

777193 777193ECU BBL BANK A/C CONFIRMED RECEIPTS A 5

777194 777194ECU BBL BANK A/C REMITTED RECEIPTS A 5

777600 777600 PETTY CASH L4 A Yes 4 777601 777601 PETTY CASH FLOAT A 5

777602 777602HAMMERSMITH PETTY CASH CONTROL A 5

800000 800000 TOTAL LIABILITIES L1 L Yes 1 840000 840000 CURRENT LIABILITIES L2 L Yes 2 841000 841000 TRADE CREDITORS L3 L Yes 3 841100 841100 TRADE CREDITORS L4 L Yes 4

800 841101 841101ACCOUNTS PAYABLE CONTROL L 5

841104 841104 AP INVENTORY L 5 841107 841107 AP EXPENDITURE ACCRUAL L 5

842000 842000OTHER CREDITORS - OUTPUT VAT L3 L Yes 3

842100 842100OTHER CREDITORS - OUTPUT VAT L4 L Yes 4

842101 842101 VAT CONTROL L 5 842104 842104 OUTPUT VAT - STANDARD L 5 842107 842107 OUTPUT VAT - REDUCED RATE L 5

49

Old Code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

Codes Description Type Parent Level

842110 842110OUTPUT VAT - ZERO/EXEMPT/N-B L 5

842113 842113 SDRY CR-VAT ACCRUED L 5 816 842116 842116 VAT PAYABLE DEFERRED L 5

843000 843000OTHER CREDITORS - TAXATION PAYABLE L3 L Yes 3

843100 843100OTHER CREDITORS - TAXATION PAYABLE L4 L Yes 4

843101 843101 PAYE DEDUCTED L 5 843104 843104 PAYE EXAMINERS L 5 843107 843107 NIC EMPLOYEES L 5 843110 843110 NIC EMPLOYERS L 5 843113 843113 NIC REBATE EMPLOYERS L 5 843116 843116 STATUTORY MATERNITY PAY L 5 843119 843119 STUDENT LOAN DEDUCTION L 5

843122 843122WORKING FAMILY TAX CREDIT L 5

843125 843125 NIC REBATE EMPLOYEES L 5 843128 843128 CONSTRUCTION INDUSTRY IT L 5 843131 843131 SPP (BIRTH) L 5 843134 843134 SPP (ADOPTION) L 5 843137 843137 SAP L 5

843140 843140SHARED EQUITY TAX + NI CONTROL L 5

815 843143 843143INCOME TAX PAYABLE/DEFERRED L 5

855000 855000OTHER CREDITORS - PAYROLL L3 L Yes 3

855100 855100OTHER CREDITORS - PAYROLL L4 L Yes 4

855102 855102 MONTHLY NET PAY CONTROL L 5 855104 855104 WEEKLY NET PAY CONTROL L 5 855106 855106 CASUAL NET PAY CONTROL L 5

855108 855108EXAMINERS NET PAY CONTROL L 5

855110 855110BURSARIES NET PAY CONTROL L 5

855112 855112 MISC DEDUCT/COURT ORDERS L 5

855114 855114DEDUCTIONS CHARITIES-GAYE L 5

855116 855116 AUT SUBSCRIPTIONS L 5 855118 855118 EETPU SUBSCRIPTIONS L 5 855120 855120 UNISON SUBSCRIPTIONS L 5 855122 855122 MSF SUBSCRIPTIONS L 5 855124 855124 GMB SUBSCRIPTIONS L 5

855126 855126HOSPITAL SAVINGS ASSOCIATION L 5

855128 855128 PARKING : BROMPTON L 5 855130 855130 GYM FEES : BROMPTON L 5 855132 855132 PARKING : WESTMINSTER L 5 855134 855134 CX ASSOCIATION L 5 855136 855136 PARKING : HAMMERSMITH L 5 855138 855138 NURSERY : HAMMERSMITH L 5 855140 855140 PRUDENTIAL/USS AVC'S L 5 855142 855142 PRUDENTIAL NHSPS AVCS L 5 855143 855143 STANDARD LIFE/NHS AVC'S L 5

50

Old Code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

Codes Description Type Parent Level

855144 855144STANDARD LIFE/NHS STAKEHOLDERS L 5

855145 855145 FSSU FUND EMPLOYEE L 5 855146 855146 FSSU FUND EMPLOYER L 5 855148 855148 FSSU SUPPLEMENTARY L 5 855150 855150 SAUL FUND EMPLOYEE L 5 855152 855152 SAUL EE'S OLD SUSPENSE L 5 855154 855154 SAUL FUND EMPLOYER L 5 855156 855156 SAUL ER'S OLD SUSPENSE L 5 855158 855158 SAUL AVCS L 5 855160 855160 FPS EMPLOYEES L 5 855162 855162 ULPS FUND L 5 855164 855164 USS FUND EMPLOYEE L 5 855166 855166 USS EMPLOYEE AVC'S L 5 855168 855168 USS FUND EMPLOYER L 5

855170 855170FRIENDS PROVIDENT EMPLOYEES L 5

855172 855172FRIENDS PROVIDENT EMPLOYERS L 5

855174 855174 NHSPS EMPLOYEES L 5 855176 855176 NHSPS EMPLOYERS L 5 855178 855178 NHSPS AVC'S L 5 855180 855180 DECEASED SUSPENSE L 5 855182 855182 SUPERANNUATION SUSPENSE L 5 855184 855184 LEAVERS SUSPENSE L 5 855186 855186 WRITE OFF PROVN L 5

859000 859000OTHER CREDITORS - GENERAL L3 L Yes 3

859100 859100OTHER CREDITORS - GENERAL L4 L Yes 4

805 859102 859102RESEARCH INCOME IN ADVANCE L 5

859104 859104INCOME IN ADVANCE -H/L/W/ZZAN L 5

859106 859106 UNIDENTIFIED RECEIPTS L 5 859108 859108 BANK ERRORS L 5 859110 859110 MET MONEY FOR INVEST L 5 859112 859112 HOLLAND C LOAN A/C L 5

859114 859114ROYAL SCHOOL OF MIND LOAN A/C L 5

859116 859116 IC TRUST CONTROL A/C L 5 859118 859118 WYE POCKETBOOK L 5 859120 859120 KEY DEPOSITS L 5

859121 859121 KEY DEPOSITS NEW L 5

835 859122 859122 OTHER DEPOSITS L 5 859124 859124 VOUCHERS L 5

859126 859126STAFF COLLECTIONS ACCOUNT L 5

850 859128 859128DEPARTMENTAL SUSPENSE ACCOUNT L 5

859130 859130EXTERNAL CONFERENCE / SEMINAR L 5

859132 859132 LIBRARY FRIENDS L 5 859134 859134 CONSORT CLUB L 5 859136 859136 FEES REFUNDS SUSPENS L 5

51

Old Code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

Codes Description Type Parent Level

859138 859138 STUDENT HARDSHIP FUND L 5

859139 859139ALL STUDENT HARDSHIP 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 L 5

859148 859148ADMIN TELEPHONE 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 L 5

859157 859157DEBTORS LEDGER SUSPENSE-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 L 5

859168 859168BACS REJECTS & SUPPLIER REFUND L 5

859170 859170 N/W B C S MCGINLEY L 5 859172 859172 REGULAR PAYMENT CTRL L 5

859174 859174ROYAL COLL OF SCIENCE ASSOCIATION L 5

859176 859176NWB B CARD SIR RICHARD SYKES L 5

859177 859177 ACTIVE ACCESS SUSPENSE L 5

859178 859178CITY & GUILDS COLLEGE ASSN L 5

863000 863000OTHER CREDITORS - ROYALTIES L3 L Yes 3

863100 863100OTHER CREDITORS - ROYALTIES L4 L Yes 4

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 L 5

863124 8631241694 SIGMA ISRAEL/ANTIBODIES L 5

863126 863126 1654 BIOGENISIS/ANTIBODIES L 5 863128 863128 1620 TEKNOMED L 5 863130 863130 1653 HCA-7 CELL LINE L 5

863132 8631321655 IMMUNOTECH/ANTIBODIES L 5

863134 8631341683 NOVOCASTRA/ANTIBODIES L 5

52

Old Code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

Codes Description Type Parent Level

863136 863136 1092 THE SCREENER L 5 863138 863138 1122 ALZHEIMER'S DISEASE L 5 863140 863140 1226 WHEEL PROBES L 5 863142 863142 1093 ROTARY TUBE CALCINER L 5 863144 863144 1082 CANCELLOUS BONE PIN L 5 863146 863146 1346 TEST FOR RIPENESS L 5 863148 863148 1382 CRISANTI/ANTIBODIES L 5 863150 863150 0012 EOTAXIN L 5 863152 863152 1411 SQUEEZE L 5 863154 863154 1162 RESP. PATTERN AN. L 5 863156 863156 1437 TRINITY BIO 2 L 5 863158 863158 1453 GULP L 5 863160 863160 REF 1561 SLE L 5 863162 863162 1071 TAP TEST L 5 863164 863164 1628 OIL FREE PUMP L 5 863166 863166 1586 LEPTIN L 5 863168 863168 1719 WORKSTATIONS L 5 863170 863170 0025 HSP + ASTHMA L 5 863172 863172 0232 HYBRIDOMA CELL- LINE L 5 863173 863173 1072 KENSINGTON SOFTWARE L 5

863174 8631741498 COCHLEAR IMPLANT DEVICE L 5

863176 8631761671 DAKO/ANTIBODIES ( HASKARD) L 5

863178 863178 1756 BMS / ANTIBODIES L 5 863180 863180 0152 SYNTHETIC ANTIBODY L 5 863182 863182 1395 RIO AGREEMENT L 5 863184 863184 0135 TRAP PROTEIN L 5 863186 863186 1729 PSE ROYALTIES L 5 863188 863188 1812 MACDERMOT LAB L 5 863190 863190 1403 MILLER LAB L 5

863192 8631921725 TRANSGENIC MOSQVITOES L 5

863194 863194 1770 LASER CAVITY L 5 863196 863196 1647 COOPER CONSULTING L 5 863198 863198 1939 VICAL INC L 5

863200 8632001987 SRPHARMA CANCER PATENT L 5

863202 863202 1227 PIPE TESTING L 5 863204 863204 1800 SANTA CRUZ/HASKARD L 5 863206 863206 1467 IMP MANAGEMENT FEES L 5 863207 863207 MOLMED SPA L 5 863208 863208 S1103 NEOMARKERS HASKARD L 5 863209 863209 2061 PFIZER L 5 863210 863210 1827 SIEMENS / PAWS L 5

863211 863211MOLECULAR DIMENSIONS LIMITED L 5

867000 867000OTHER CREDITORS - EXPEDITIONS L3 L Yes 3

867100 867100OTHER CREDITORS - EXPEDITIONS L4 L Yes 4

867120 867120 GENERAL EXPEDITIONS L 5

871000 871000ACCRUALS AND DEFERRED INCOME L4 L Yes 3

871100 871100ACCRUALS AND DEFERRED INCOME L3 L Yes 4

53

Old Code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

Codes Description Type Parent Level

871105 871105 SDRY CR ESTATES L 5 871110 871110 SDRY CR SALES LEDGER L 5

871115 871115SDRY CR BUDGT CTRL/CAPITAL L 5

871120 871120SDRY CR BANK REC/PE COURSE L 5

871125 871125 SDRY CR INVEST/ENDOWMT L 5 871130 871130 SDRY CR RESIDENCES L 5 871135 871135 SDRY CR BOUGHT LEDGER L 5 871140 871140 SDRY CR FACULTY L 5

830 871145 871145 ACCRUED INTEREST PAYABLE L 5

810 871150 871150ACCRUALS AND DEFERRED INCOME L 5

875000 875000OTHER CREDITORS - BUSINESS ACCOUNTS L3 L Yes 3

875100 875100OTHER CREDITORS - BUSINESS ACCOUNTS L4 L Yes 4

875105 875105TRADING STOCK CONTROL VAT SUSPENSE A/C L 5

875110 875110 STAFF AMENITY FUND L 5 875115 875115 MEAL TICKET CONTROL A/C L 5 875120 875120 CHAMPS CONTROL MAY 2003 L 5

875125 875125TRADING MONTHLY ACCRUALS SUSPENSE A/C L 5

875126 875126 CHAMPS CONTROL JUNE L 5 875127 875127 CHAMPS CONTROL JULY L 5 875128 875128 CHAMPS CONTROL AUGUST L 5 875129 875129 CHAMPS CONTROL SEPT L 5

875130 875130CHAMPS CONTROL - QUARTERLY PAYMENT L 5

875135 875135CHAMPS CONTROL- DEPT PAYMENT L 5

875140 875140 REBUILDING DONATIONS L 5 875145 875145 TRAINING CAMPS L 5 875150 875150 HARLINGTON AMENITY FUND L 5 875155 875155 STUDENT AMENITY FUNDS L 5 875160 875160 WARDENS ENTERTAINMENT L 5 875165 875165 BAR ACCOUNTS L 5 875170 875170 MEALS ACCOUNT L 5

879000 879000AMOUNTS OWED TO GROUP UNDERTAKINGS L3 L Yes 3

879100 879100AMOUNTS OWED TO GROUP UNDERTAKINGS L4 L Yes 4

879105 879105 ICU MONEY FOR INVESTMENT L 5 879110 879110 ICU BOOKSTORE L 5 879115 879115 ICU BAR L 5 879120 879120 ICU-SDR L 5 879125 879125 IMPEL FOR INVESTMENT L 5

879130 879130UNVI CHAU FUND MONEY FOR INVESTMENT L 5

879135 879135 IMPACT MONEY FOR INV L 5 879140 879140 ICON MONEY FOR INVST L 5 879145 879145 IC {SINGAPORE} - $ DOLLARS L 5

879150 879150INTERCOMPANY CREDITOR ACCRUED L 5

54

Old Code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

Codes Description Type Parent Level

883000 883000 LOANS L3 L Yes 3 883100 883100 LOANS L4 L Yes 4

883105 883105GE ASSET MANAGEMENT LOAN L 5

883110 883110 TEL EXCH LOAN-EXTRACALM L 5 883115 883115 BARCLAYS BEIT QUAD LOAN L 5 890000 890000 PROVISIONS L2 L Yes 2 893000 893000 PROVISIONS L3 L Yes 3 893100 893100 PROVISIONS L4 L Yes 4

893105 893105CAF PENSION SCHEME KBIM PROVISION L 5

893110 893110

ENG FACILITY DECOMMISSIONING PROVISION L 5

900000 900000 OWNERS EQUITY L1 O Yes 1 920000 920000 RESERVES L2 O Yes 2 921000 921000 GENERAL RESERVES L3 O Yes 3 921100 921100 GENERAL RESERVES L4 O Yes 4

901 921101 921101 RETAINED EARNINGS O 5 902 921104 921104 ENCUMBRANCE RESERVE O 5

923000 923000 SPECIFIC RESERVES L3 O Yes 3 923100 923100 SPECIFIC RESERVES L4 O Yes 4 923101 923101 CAPITAL FUNDING O 5 923104 923104 CUM DEPREC RES FUNDED O 5 923107 923107 CAPITAL FUND EQUIPMENT O 5 923110 923110 CUM DEPR EQPT RES FD O 5 923113 923113 ACEDEMIC DEPARTMENTS O 5 923116 923116 ACADEMIC SERVICES O 5 923119 923119 GENERAL EDUC EXP O 5 923122 923122 ADMINISTRATION O 5 923125 923125 STAFF & STUDENT FACILITIES O 5 923128 923128 LONG TERM MAINTENANCE IC O 5

923131 923131LONG TERM MAINTENANCE RESIDENCES O 5

923134 923134HARLINGTON ENDOW RESERVE O 5

923137 923137H GRAV TRUST END GPI RESERVE O 5

923140 923140H GRAVEL TRUST I&E RESERVE O 5

923143 923143H GRAVEL TRUST MTPI RESERVE O 5

925000 925000 REVALUATION RESERVES L3 O Yes 3 925100 925100 REVALUATION RESERVES L4 O Yes 4

925101 925101TURBO GENSET REVALUATION RESERVE O 5

925104 925104REVALUATION RESERVE-OTHER COMPANIES O 5

940000 940000 ENDOWMENTS O Yes 2

941000 941000ENDOWMENT FUND ADDITIONS L4 O Yes 3

941100 941100ENDOWMENT FUND ADDITIONS L3 O Yes 4

920 941110 941110ENDOW FUND ADDITIONS CASH O 5

55

Old Code

Top Parent

[Level 1]

Parent 1 [Level 2]

Parent 2 [Level 3]

Parent 3 [Level 4]

New code [Level 5]

Codes Description Type Parent Level

941121 941121 ENDOW FUND PORTFOLIO BV O 5

922 941131 941131ENDOW FUND ADDITIONS COIF BV O 5

943000 943000

END-APPR'N/DEPR'N/UNR.PROFIT L3 O Yes 3

943100 943100

END-APPR'N/DEPR'N/UNR.PROFIT L4 O Yes 4

921 943111 943111END-APPR'N/DEPR'N REAL PROFIT-CI LTD BV O 5

943125 943125END-APPR'N/DEPR'N UNREAL PROFIT-PORTFOLIO MV O 5

943131 943131END-APPR'N/DEPR'N REAL PROFIT-COIF BV O 5

943145 943145END-APPR'N/DEPR'N UNREAL PROFIT-COIF MV O 5

945000 945000END FUND INCOME FOR YEAR L3 O Yes 3

945100 945100END FUND INCOME FOR YEAR L4 O Yes 4

925 945110 945110ENDOW FUND INCOME-INTEREST O 5

926 945120 945120ENDOW FUND INCOME-DIVIDENDS O 5

947000 947000 END FUND I&E TRANSFER L3 O Yes 3 947100 947100 END FUND I&E TRANSFER L4 O Yes 4

923 947110 947110 ENDOW FUND I&E TRANSFER O 5

924 947120 947120ENDOW FUND ASSET SWAPPING-CASH O 5

947131 947131ENDOW FUND ASSET SWAPPING-BV O 5

947145 947145ENDOW FUND ASSET SWAPPING-MV O 5

980000 980000DEFERRED CAPITAL GRANTS L2 O Yes 2

983000 983000DCG LAND AND BUILDINGS L3 O Yes 3

983100 983100DCG LAND AND BUILDINGS L4 O Yes 4

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 5 985000 985000 DCG EQUIPMENT L3 O Yes 3 985100 985100 DCG EQUIPMENT L4 O Yes 4

985110 985110HEFCE DCG EQUIPMENT RECEIVED O 5

985120 985120 HEFCE DCG EQUIPMENT DUE O 5

985130 985130OTHER DCG EQUIPMENT RECEIVED O 5

985140 985140 OTHER DCG EQUIPMENT DUE O 5

56

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 A Teaching & Audio-Visual B Library & Publications C Catering Supplies & Services F Furniture, Furnishings & textiles H Janitorial & Domestic Supplies & Services J CBS K Computer Supplies & Services L Laboratory Supplies & Services M Workshop Supplies (not Estates instead see W codes) N Estates Capital Projects P Printing Q Telecommunications, Postal Services R Professional Services S Stationery & Office Supplies T Travel & Transport (incl. Vehicle hire & Subsistence) U Safety & Security V Vehicles (Purchase, Lease, Contract Hire) 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 Classification Analysis Code A Teaching & Audio-Visual AA Audio Visual Equipment inc Video Conferencing, Televisions,

Videos 165119

AE Photographic Equipment Supplies & Services 165107 AG Teaching Equipment 165110 AJ Audio Visual Consumables, Accessories, Cassettes etc 163110 AK Photographic Consumables, Accessories etc 163113 B Library & Publications BA Book Binding Services 162310 BB Books 162304 BG Newspapers & Periodicals 162307 BK Electronic Media 162316 BL Music CDs & Scores 162319 BM Publication Costs 162322 BZ Other/General Library 162316 C Catering Supplies & Services CA Beers, Wines, Spirits & Alcoholic drinks 168110 CB Food 168104 CF Catering & Bar Equipment Purchase inc Vending 165104 CG Catering & Bar Equipment Maintenance & Repair 165122 CH Catering & Bar Equipment Rental 165128 CJ Soft & Non-alcoholic Drinks 168204 CK Tableware, Crockery, Cutlery, Table Coverings etc 168125 CL Vending Consumables 168119 CM Catering Disposables 168122 D Spare

57

E Spare F Furniture, Furnishings & textiles FA Electrical White Goods & Domestic Kitchen Equipment 165107 FB Laboratory Furniture - Fixed & Free-standing 165304 FC Furniture - Office 165304 FE Textiles & Fabrics (including Bedding) 168228 FF Furniture - Residential 165304 FH Sports Equipment 165107 FK Furniture Maintenance & Repair 165307 FL Furniture - Rental 165310 G Spare H Janitorial & Domestic Supplies & Services HA Cleaning Agents 167622 HB Cleaning Equipment 165116 HC Cleaning Materials 167604 HF Protective Clothing/Safety Workwear 167610 HG Laundry & Dry Cleaning Services 167613 HK General Waste Disposal 167619 HQ Window Cleaning 167616 HR Deep Cleaning 167628 HS Cleaning Contracts 167607 HT Pest & Vermin Control Services 167625 I Spare J CBS JA Laboratory Animals 164204 JB Laboratory Animal Maintenance 164207 JC Laboratory Animal Feed 164210 JD Laboratory Animal Bedding 164213 JE Laboratory Veterinary Drugs 164216 JF Laboratory Animal Carriage 164219 JG Laboratory Animal Screening 164225 JH CBS Specialist Equipment 164228 JJ Veterinary Fees 164228 JK Laboratory Animal Cages 164231 K Computer Supplies & Services KB Printer Purchase 165113 KC Computer Consumables, Toners, discs etc 165210 KE Software Purchase, Maintenance, Development & Royalties 165204 KG Server and related items 165113 KH PC Purchase inc Apples 165113 KJ Network Equipment 165113 KK Laptop Computer Purchase 165113 KL Computer Peripherals & spares 165113 KM IT Maintenance & Repair 165125 KN Internet & Intranet Costs 165222 KP Software Maintenance & Licences 165207 KQ Network Installation & Services 165216 KW Web Design & Maintenance 165219 L Laboratory Supplies & Services LAA Laboratory Consumables & Sundries, incl. Disposables 164104 LAB Laboratory Plasticware 164110 LAC Laboratory Glassware 164110 LAD Laboratory Chemicals 164107 LAE Laboratory Substances 164107 LAF Laboratory Alcohol 164107 LBA Laboratory Equipment up to £10,000 165107 LBB Laboratory Equipment £10,000 to £50,000 165107

58

LBC Laboratory, Capital Equipment more than £50,000 165104 LBE Laboratory Equipment Maintenance & Repair 165122 LBF Laboratory Equipment rental 165128 LCA Laboratory Clothing 164104 LDA Laboratory Gases Purchase 164113 LDB Laboratory Gases Rental 164116 LDC Refrigerants include Liquid Gases & Dry Ice 164113 LEA Pharmaceuticals – Non-veterinary 164109 LFA Laboratory Waste Disposal – Chemical / Toxic 162419 LFB Laboratory Waste Disposal – Clinical / Medical 162422 LFC Laboratory Waste Disposal – Radioactive 162416 LWA Radio chemicals & nucleotides 164107 M Workshop Supplies (not Estates instead see W codes) MB Electrical Components & Sundries inc batteries 164119 MD Hand & Power Tools 164125 ME Handling & Storage Equipment 165107 MF Machine Tools & Accessories 165107 MG Workshop Equipment 165107 MH Mechanical Components/Spare Parts/Sundries 164119 MK Raw Materials Metal/Wood/Plastic/Glass/inc Lubricants 164128 MS Workshop Consumables 164128 MT Testing & Calibration 164122 N Estates Capital Projects NA Estates Capital Projects Fees 167504 NB Estates Capital Projects Works 167507 NC Estates Capital Projects Equipment 167510 ND Estates Capital Projects Furniture & Fittings 167513 NE Estates Capital Projects IT and Communications 167516 NF Estates Capital Projects Other Expenditure 167519 O Spare P Printing PA Printing on College Contract (Xerox/Guilbert) 163116 PB External or Outsourced Printing (not on College contract) 163116 PC Dept Print Shops - Equipment & consumables 163116 PD Design & Artwork External (not on College Contract) 163116 PE Design & Artwork on College Contract (Café Create) 163116 Q Telecommunications, Postal Services QA Mail Services 163204 QC Courier Services 163207 QD Freight & Carriage Services 163207 QF Facsimile (Fax) Call Charges & Rent 163219 QJ Telecoms Services 163216 QN Telecoms Equipment & Accessories 165107 QR Telecoms Land & Mobile, Line Rental, Call Charges 163210 R Professional Services RA Advertising - Recruitment 162204 RB Advertising - Courses 162207 RC IT Consultancy / Services 162104 RD Accountancy Services, inc. Audit, Consultancy, 162113 RE VAT Services 162119 RF Insurance Services (inc premiums) 162604 RG Legal Services 162110 RH Tax Services 162116 RJ Patents, IPR, Trademarks, Royalties, Copyright 169507 RK Temporary staff & Employment Agencies 162104 RL Departmental Advertising, Promotions & Publicity 162210 RM Speakers, Presenters & Visiting Lecturers 162107

59

RN Subscriptions (Learned Society, Professional etc) 162125 RP Training Courses inc fees 169204 RQ Removals & Storage 169513 RR Clinical Trial Volunteers 162122 RS Public Relations 162131 RT Advertising Studentships 162213 RU Conference Fees (UK & EU) 169210 RV Conference Fees (non UK & EU) 169213 RY Research Partners (Only to be used by Research Office) 191104 RZ Other Professional & Bought-in Services 162137 S Stationery & Office Supplies SG Photocopying - Charges 163107 SH Pre-printed Stationery 163104 SJ Stationery inc office supplies & paper 163104 SK Office Sundries 163119 T Travel & Transport (incl. Vehicle hire & Subsistence) TA UK/EU Accommodation & Hotels, inc room bookings 166304 TB UK/EU Air Travel 166104 TC Staff & Student travel between Imperial sites (inc taxi) 166140 TD Taxi Hire (not between Imperial sites - see TC) 166128 TE UK/EU Mileage (Private Vehicles) 166122 TF UK/EU Rail Travel 166110 TG Car Parking 166137 TH UK/EU Car & Van Hire 166116 TK Coach & Minibus Hire 166116 TM Non UK/EU Accommodation & Hotels, inc room bookings 166307 TN Non UK/EU Air Travel 166107 TO Non UK/EU Rail Travel 166113 TP Non UK/EU Car & Van Hire 166119 TY UK/EU Other Travel & Transport 166131 TZ Non EU Other Travel & Transport 166134 U Safety & Security UA Safety Training 162407 UB Fire Protection/Fire Fighting Equipment & Services 162413 UC First Aid Supplies 162404 UD Safety & Personal Protection Equipment 162404 UE Security Equipment & Consumables 162504 UF Security Services 162507 UG Waste Disposal Toxic (for Clinical see L.Y) 162419 UH Electrical Testing (PAT) 162410 UJ Health Screening 162134 UK Access Control, Security Passes 167179 UL Locksmiths & Keys 162504 V Vehicles (Purchase, Lease, Contract Hire) VA Vehicle Purchase 165404 VB Motoring Association Charges 165407 VC Vehicle Lease Hire 165404 VD Road Tax 165407 VE Vehicle Repair, Maintenance & MOT 165407 W Estates & Buildings WAA Building Work 167113 WAB Building Materials 167113 WAC Carpentry 167146 WBA Painting & Decorating Work 167125 WBB Painting & Decorating Materials 167125 WCA Electrical Work 167119 WCB Electrical Materials 167119

60

WDA Mechanical Works 167116 WDB Mechanical Materials 167116 WEA Plumbing Works 167122 WEB Plumbing Materials 167122 WEC Drains 167149 WFA General Building Repairs & Maintenance (Minor Works) 167107 WGA Ground maintenance & Gardening (inc Landscaping) 167134 WHA Chiller Maintenance 167164 WHB Cooling Towers Maintenance 167167 WHC Lighting Maintenance 167155 WHD HV Maintenance 167158 WHE Boiler Maintenance 167161 WHF Lift Maintenance 167170 WHG Tank Maintenance 167173 WHH Autoclave Maintenance 167182 WHJ Fume Cupboard Maintenance 167176 WJA Fire Alarms 167152 WKA Signs & Signposting 167131 WLA Estates Short Term Contracts 167137 WMA NHS Trust Contracts (Long Term) 167140 X Miscellaneous/Unclassified XA Exam Fees 169416 XE Hospitality/Entertainment/Courtesy Expenses - Employee 169304 XF Hospitality/Entertainment/Courtesy Expenses- Guests &

Students 169307

XM Awards & Prizes 169410 XQ UNSPSC (Not to be used by Buyers) 169537 XT EY - Toys & Play Items 168231 XU Early Years Educational Material 168234 Y Utilities / Rates / Rent (Estates) YA Electricity 167304 YB Gas 167307 YC Fuel Oil 167310 YD Steam 167313 YE Water Rates 167407 YF Sewerage Rates 167410 YG Business Rates & Council Tax 167404 YH Ground Rent & Service Charge (for Leasehold Properties) 167143 YJ Building, Premises & Land Rent 167104 Z Spare

61

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).

ii) Minor jobs and consultancies where no direct costs are incurred - income should be coded directly to an income code 567116 ‘Consultancies and scientific services’.

• 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’.