||No Function Required
The instruction classification includes expenses for activities that are part of an institution's instruction program. Faculty base salary that has not been separately budgeted for research & service components can be charged entirely to this classification
. The classification includes academic personnel who serve as academic unit DEO's, but excludes expenses for academic personnel whose primary activity is administration (i.e., academic deans). The instruction classification includes the following subclasses:
- General Academic Instruction - Expenses for instructional activities associated with academic offerings and offered for credit as part of a degree/certificate program. It includes informal academic advising at the departmental level as well as general course updating.
- Vocational/Technical Instruction - Expenses for instructional activities that are associated with vocational/technical instruction and offered for credit as part of a degree/certificate program. The classification includes Open University, short courses, and home study which are offered for credit.
- Community Education - Expenses for instructional activities that do not generally result in credit toward any degree or certificate. It includes noncredit instructional offerings by the extension division, noncredit offerings that are part of the adult education/continuing education program, & activities associated with programs leading toward a degree or certificate at a level below the higher education level.
- Preparatory/Remedial Instruction - Expenses for instructional activities that give students the basic knowledge and skills required by the institution before they can undertake formal academic course work leading to a postsecondary degree or certificate (supplemental to the normal academic program).
- Instructional IT - Expenses for formally organized and/or separately budgeted instructional information technology.
The research category includes all expenses for activities specifically organized to produce research, whether commissioned by an agency external to the institution or separately budgeted by an organizational unit within the institution. Subject to these conditions, the category includes expenses for individual and/or project research as well as that of institutes and research centers. This category does not include all sponsored programs; nor is it necessarily limited to sponsored research, since internally supported research programs, if separately budgeted, might be included in this category under the circumstances described. Expenses for departmental research that are separately budgeted (tracked in a separate account) are included in this category. However, the research category does not include expenses for departmental research that are not separately budgeted. Such expenses are included in the instructional category.
Research - Externally Sponsored
Includes all expenses for individual and/or project research that has been undertaken as the result of a contract, grant or gift. These activities could occur within academic departments or university institutes and research centers.
- Federal research agreements (NIH, NSF, NASA, DOD, etc.)
- Private Foundation, Non Profit and Industry sponsored research agreements
- NRSA training grants
This classification does not include:
- Public service grants
- Outreach programs
- Capital projects
- Non research training
Research - University & Departmental
Includes all expenses for activities specifically organized to produce research that are separately budgeted by an organizational unit within the institution. Subject to these conditions, the category includes expenses for individual and/or project research as well as that of institutes and research centers. Expenses for departmental research that are separately budgeted (tracked in a separate account) are included in this category.
- Funding from institutional funds that is awarded through a competitive application and award process
- University funding used to cover overdrafts from sponsored research accounts
- Bridge funding
- Committed cost sharing, matching or costs over the salary cap that directly support research awards
- General lab setup
- Startup funds to support faculty research
- Department allocation to support faculty research for a specific activity (example: course buy-out to support specific research efforts)
- Faculty, staff or students who are predominantly conducting or supporting research
- Accounts where residual balances from fixed price awards are transferred
This classification does not include the following, which should be recorded as function 40 Academic Support:
- Academic administration and personnel providing administrative support and management direction to the primary missions, including academic deans
- Academic personnel development including sabbaticals, faculty awards, and organized faculty development programs
The public service classification includes expenses for activities established primarily to provide non-instructional services for the benefit of individuals and groups that are external
to the institution. Examples include programs that colleges offer to external constituents such as K-12 outreach programs, Art Share Program, Project Lead the Way and summer camps offered on campus for no credit. The classification includes the following subclasses:
- Community Service - Expenses for activities to provide general community services, excluding instructional activities. Examples include conferences and institutes, general advisory services and reference bureaus, consultation, testing services (for example, soil testing, carbon dating, structural testing), and similar activities.
- Cooperative Extension Service - Expenses for non-instructional public service activities established as the result of cooperative extension efforts between the institution and outside agencies.
- Public Broadcasting Services - Expenses for operation and maintenance of broadcasting services operated outside the context of the institution's instruction, research, and academic support programs. Broadcasting services conducted (1) primarily in support of instruction should be coded to Academic Support, (2) as a student service activity should be coded to Student Services.
- Public Service IT - Expenses for public service information technology.
The hospital classification includes all expenses associated with the patient care operations of a hospital, including nursing and other professional services, general services, administrative services, and fiscal services. Also included are other direct and indirect costs, whether charged directly as expenses or allocated as a proportionate share of costs of other departments and units.
The academic support classification includes expenses incurred to provide support services for the institution's primary programs of instruction, research, and public service. The classification includes the following subclasses:
- Libraries - Expenses for the operation of a catalogued/classified collection.
- Museums and Galleries - Expenses for activities that provide for the collection, preservation, and exhibition of historical materials, art objects, scientific displays, etc.
- Educational Media Services - Expenses for activities providing audiovisual and other services that aid in the transmission of information in support of instruction, research, and public service.
- Ancillary Support - Expenses for activities that provide support services through which students can gain practical experience.
- Academic Administration - Expenses for activities to provide administrative and management support to the academic programs. It includes the expenses of academic deans (deans of research, deans of graduate schools, and college deans), but excludes the expenses of department chairpersons (which are included in the appropriate primary function categories). It includes expenses for formal academic advising.
- Other Academic Administrative Costs - Expenses that support the University's primary mission of instruction, research & public service. For example, general office supplies, postage, local telephone charges and other costs incurred in support of routine administrative activities of the university.
- Academic Personnel Development - Expenses for activities that provide the faculty with opportunities for formal personal growth/professional development. Included in this subclass are faculty travel grants for faculty to present research at a conference, sabbaticals, faculty awards, faculty career development assignments, and organized faculty development programs.
- Course and Curriculum Development - Expenses for activities established either to significantly improve or to add to the institution's instructional offerings. This may include curriculum committees, course & curriculum development, course planning, course evaluation, curriculum evaluation, curriculum research.
- Academic Support IT - Expenses for academic support information technology. If an institution does not separately account for information technology resources, the costs associated with the institution's three primary programs-instruction, research, and public service-will be included to this subclass and the remainder will be included in institutional support.
The student services category includes expenses incurred for offices of admissions and the registrar and activities with the primary purpose of contributing to students' emotional and physical well-being and intellectual, cultural, and social development outside the context of the formal instruction program. The classification includes the following subcategories.
- Student Services Administration - Expenses for organized administrative activities that provide assistance and support (excluding academic support) to the needs and interests of students. This also includes services provided for particular types of students (e.g., minority students, veterans, and disabled students).
- Social and Cultural Development - Expenses for organized activities that provide for students' social and cultural development, including cultural events, student newspapers, intramural athletics, student organizations, and so forth.
- Counseling and Career Guidance - Expenses for formally organized placement, career guidance, and personal counseling services for students, including vocational testing and counseling services and activities of the placement office. It excludes formal academic counseling activities (academic support) and informal academic counseling services provided by the faculty in relation to course assignments (instruction).
- Financial Aid Administration - Expenses for activities that provide financial aid services and assistance to students, excluding outright grants to students.
- Student Admissions - Expenses for activities related to the identification of prospective students, the promotion of attendance at the institution, and the processing of applications for admission. Formal student admissions functions in the Colleges should be charged to this classification.
- Student Records - Expenses for activities to maintain, handle, and update records for currently and previously enrolled students.
- Student Health Services - Expenses for organized student health services that are not self-supporting; health services that are self-supporting are reported as auxiliary enterprises.
- Student Services IT - Expenses for student services information technology.
The institutional support classification includes expenses for central, executive-level activities concerned with management and long-range planning for the entire institution. The classification includes the following five subclasses:
- Executive Management - Expenses for all central, executive-level activities including executive direction (governing board), planning and programming operations, legal, risk, compliance, and internal audit operations. All officers with institution-wide responsibilities are included, such as the president, chief academic officer, chief business officer, chief student affairs officer, chief research officer, chief enrollment management officer, and chief advancement officer.
- Fiscal Operations - Expenses for operations related to fiscal control and investments. It includes treasury operations, central accounting, grant accounting, bursar's office, and external audits.
- General Administration - Expenses for activities related to general administrative operations and services including human resources, space management, procurement, business services functions, facilities management, etc.
- Public Relations/Development - Expenses for activities to maintain relations with the community, alumni, or other constituents and to conduct activities related to institution-wide development and fundraising.
- Administrative IT - Expenses for administrative information technology. If an institution does not separately account for information technology resources, the costs associated with the three primary programs-instruction, research, and public service-will be classified as academic support and the remainder as institutional support.
Operations and Maintenance (Physical Plant use only)
The operation and maintenance of plant category includes all expenses for the administration, supervision, operation, maintenance, preservation, and protection of the institution's physical plant (excluding hospital and auxiliary enterprises). These expenses include items such as janitorial and utility services; repairs and ordinary or normal alterations of buildings, furniture, and equipment; care of grounds; maintenance and operation of buildings and other plant facilities; security; earthquake and disaster preparedness; safety; hazardous waste disposal; property liability, and all other insurance relating to property; space and capital leasing; facility planning and management; and central receiving.
Scholarships and Fellowships (For use with Institutional Accounts 5610, 5710, and 6300 through 6340 only)
The scholarships and fellowships classification includes expenses for scholarships and fellowships-from restricted or unrestricted funds-in the form of grants that neither require the student to perform service to the institution as consideration for the grant, nor require the student to repay the amount of the grant to the funding source. They may result from selection by the institution or from an entitlement program. The classification also includes trainee stipends, prizes, and awards. (However, trainee stipends awarded to individuals who are not enrolled in formal course work should be charged to instruction, research, or public service.) The classification excludes student awards that are made in exchange for services provided to the institution, such as graduate and teaching assistantships and student work-study programs. The classification includes the following two subclasses:
- Scholarships - includes grants-in-aid, trainee stipends, tuition and fee waivers, and prizes to undergraduate students.
- Fellowships - includes grants-in-aid and trainee stipends to graduate students. It does not include funds for which services to the institution must be rendered, such as payments for teaching.