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Business Procedures Manual

2.3 Function and Sub-Function Codes

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(PeopleSoft Financials - Program)

The use of the function and sub-function codes is required when recording an expenditure in all fund groups, and is also required when recording a revenue in the Auxiliary Enterprises Fund Group. Function and sub-function codes are standardized, and institutions may utilize only the function and sub-function codes that are defined in this section. The charts on the following two PDF pages illustrate the overall coding structure used for function and sub-function. Definitions for the function and sub-function codes begin with Section 2.3.1.

Functional Categories - All Except Auxiliary Enterprises

Functional Categories - Auxiliary Enterprises

2.3.1 Function and Sub-Function Codes for All Fund Groups except Auxiliary Enterprises

11xxx INSTRUCTION

This function code shall include expenditures for all activities that are a part of the Institution’s conventional academic subdivisions, including remedial instruction. The sub-function codes are as follows:

Code Description
11100 General Academic Instruction
This sub-function includes expenses for formally organized and/or separately budgeted instructional activities that are carried out during the academic year and offered for credit as part of a formal post-secondary education degree or certificate program.
11110 Instruction (Cost Sharing)
This sub-function was established to track and report cost sharing to various federal agencies and to be able to identify those expenses when preparing the Facilities and Administrative rate proposal.
11200 Vocational/Technical Instruction
This sub-function includes expenses for formally organized and/or separately budgeted vocational/technical instructional activities that are carried out during the academic year and offered for credit as part of a formal postsecondary education degree or certificate program. This is usually associated with IPEDS instructional program categories.
11300 Community Education
This sub-function includes expenses for formally organized and/or separately budgeted instructional activities that do not generally result in credit toward any formal postsecondary degree or certificate.
11400 Preparatory/Remedial Instruction
This sub-function includes expenses for formally organized and/or separately budgeted 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.

12xxx RESEARCH

This function code shall include all expenditures for activities specifically organized to produce research outcomes. 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, would be included in this category. Expenses for departmental research that are separately budgeted 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.

The sub-function codes are as follows:

Code Description
12100 Individual or Project Research
This sub-function includes expenses for research activities that are managed within academic departments.
12110 Research (Cost Sharing)
This sub-function is used to track and report cost sharing to various federal agencies and to be able to identify those expenses when preparing the Facilities and Administrative rate proposal.
12200 Institutes and Research Centers
This sub-function includes expenses for research activities that are part of a formal research organization created to manage a number of research efforts.

13xxx PUBLIC SERVICE

This function code shall include all expenditures for activities that are established primarily to provide non-instructional services to individuals and groups external to the Institution. The sub-function codes are as follows:

Code Description
13100 Community Services
This sub-function includes expenses for activities organized and carried out to provide general community services, excluding instructional activities.
13110 Community Services (Cost Sharing)
This sub-function is used to track and report cost sharing to various federal agencies and to be able to identify those expenses when preparing the Facilities and Administrative rate proposal.
13200 Cooperative Extension Services
This sub-function includes expenses for non-instructional public service activities established as the result of cooperative extension efforts between the institution and outside agencies.
13300 Public Broadcasting Services
The sub-function includes expenses for operation and maintenance of broadcasting services operated outside the context of the institution’s instruction, research, and academic support programs.

14xxx ACADEMIC SUPPORT

This function code shall include those funds expended primarily to provide support services for the institution’s primary missions: instruction, research, and public service. The sub-functions, and appropriate codes, are as follows:

Code Description
14100 Libraries
This sub-function includes expenses for organized activities that directly support the operation of a catalogued or otherwise classified collection.
14200 Museums and Galleries
This sub-function includes expenses for organized activities that provide for the collection, preservation, and exhibition of historical materials, art objects, scientific displays, etc.
14300 Educational Media Services
This sub-function includes expenses for organized activities providing audiovisual and other services that aid in the transmission of information in support of the institution’s instruction, research, and public service programs.
14400 Academic Computing Support
This sub-function includes expenses for formally organized and/or separately budgeted academic support information technology.
14500 Ancillary Support
This sub-function includes expenses for organized activities that provide support services to the three primary programs of instruction, research, and public service, but are not appropriately classified in the previous subcategories.
14600 Academic Administration
This sub-function includes expenses for activities specifically designed and carried out to provide administrative and management support to the academic programs.
14700 Academic Personnel Development
This sub-function includes expenses for activities that provide the faculty with opportunities for personal and professional growth and development to the extent that such activities are formally organized and/or separately budgeted.
14800 Course and Curriculum Development
This sub-function includes expenses for activities established either to significantly improve or to add to the institution’s instructional offerings, but only to the extent that such activities are formally organized and/or separately budgeted.

15xxx STUDENT SERVICES

This function shall include funds expended for all those activities whose primary purpose is to contribute to the physical, social, and cultural welfare of students. The sub-functions, and appropriate codes, are as follows:

Code Description
15100 Student Services Administration
This sub-function includes expenses for organized administrative activities that provide assistance and support (excluding academic support) to the students.
15200 Social and Cultural Development
This sub-function includes expenses for organized activities that provide for students’ social and cultural development outside the formal academic program.
15300 Counseling and Career Guidance
This sub-function includes expenses for formally organized placement, career guidance, and personal counseling services for students.
15400 Financial Aid Administration
This sub-function includes expenses for activities that provide financial aid services and assistance to students.
15500 Student Admissions
This sub-function includes expenses for activities related to the identification of prospective students, the promotion of attendance at the institution, and the processing of applications for admission.
15600 Student Records/Registrar
This sub-function includes expenses for activities to maintain, handle and update records for students.
15700 Student Health Services (when not an Auxiliary Enterprises operation)
This sub-function includes expenses for organized student health services that are not self-supporting. Health services that are self-supporting are reported as auxiliary enterprises.
15900 Student Activities Program
This sub-function includes expenses of the Student Activities Program.
15910 Intramural Athletics
This sub-function includes expenses for support of intramural sports.
15920 Social and Entertainment Activities
This sub-function includes expenses for support of Student Social and Entertainment Activities.
15930 Student Government
This sub-function includes expenses for support of Student Government Programs.
15940 Student Publications
This sub-function includes expenses for Student Publications.
15990 Other Student Services
This sub-function includes expenses that cannot be logically categorized in any other Student Services function.

16xxx INSTITUTIONAL SUPPORT

This function shall include expenditures that provide activities whose primary purpose is general operational support of the institution. The sub-functions, and appropriate codes, are as follows:

Code Description
16100 Executive Management
This sub-function includes expenses for all central, executive-level activities concerned with management and long-range planning for the entire institution.
16200 Fiscal Operations
This sub-function includes expenses for operations related to fiscal control and investments.
16300 General Administration and Logistical Services
This sub-function includes expenses for activities related to general administrative operations and services.
16400 Administrative Computing Support
This sub-function includes expenses for formally organized and/or separately budgeted administrative information technology.
16500 Public Relations
This sub-function includes expenses for activities to maintain relations with the community, alumni, or other constituents.
16600 Development
This sub-function includes expenses to conduct activities related to institution-wide development and fund raising.
16700 General Institutional
This sub-function includes expenses that cannot be logically categorized in any other Institutional Support function.

17xxx PLANT OPERATIONS & MAINTENANCE

This function shall include all expenditures of funds for the operation, maintenance, and procurement of assets of the educational plant. The sub-functions, and appropriate codes, are as follows:

Code Description
17100 Physical Plant Administration
This sub-function includes expenses for administrative activities that directly support physical plant operations.
17200 Building Maintenance
This sub-function includes expenses for activities related to routine repair and maintenance of buildings.
17300 Custodial Services
This sub-function includes expenses related to custodial services in buildings.
17400 Utilities
This sub-function includes expenses related to heating, cooling, light and power, gas, water, and any other utilities.
17500 Landscape and Grounds Maintenance
This sub-function includes expenses related to the operation and maintenance of landscape and grounds.
17600 Plant Funds
This sub-function shall include expenditures in the context of Plant Funds as indicated below:
17610 Land
This sub-function shall include those funds expended to purchase land, including incidental costs such as appraisal fees, title fees, legal fees, surveys, razing dilapidated structures, etc.
17620 Buildings
This sub-function shall include those funds expended to purchase buildings, or to provide major additions and renovations.
17630 Improvements – Non-Buildings
This sub-function shall include those funds expended for various land improvements and for other campus installations not properly classified as buildings. Examples would be landscaping, walkways, roadways, parking lots, markers, utility installations, etc.
17640 Library Collections
This sub-function shall include those funds expended to purchase books, periodicals, microfilm, micro cards, catalog cards, and other material making up the collection of resource material maintained in a library.
17650 Equipment
This sub-function shall include expenditures for items of material value and of long enough life to be classified as equipment. See the definition of equipment in Section 2.9.4 on page 92.
17660 Construction Work in Progress
This sub-function shall include expenditures for construction projects that will become a capitalizable asset(s) when completed.
17670 Expenditures - Non Capitalized
This sub-function shall include those expenditures that have been funded in the context of Plant Funds, but do not meet the definition of “capital expenditures.”
17680 Authority Lease Rentals
This sub-function shall include funds expended in payment of Authority Lease Rentals.
17800 Safety and Security
This sub-function shall include funds expended in payment of safety and security expenditures.

18xxx SCHOLARSHIPS AND FELLOWSHIPS

This function includes expenditures of funds provided for outright grants and stipends to students enrolled in credit or non-credit courses. This function shall be used except where another function more appropriately describes the cost, such as Athletic Scholarships that should be classified in Auxiliary Enterprises using function 28xxx Athletics.

Code Description
18100 Scholarships
This sub-function includes grants-in-aid, trainee stipends, tuition and fee waivers, and prizes to undergraduate students.
18200 Fellowships
This sub-function 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.

19xxx TRANSFERS

Code Description
19100 Mandatory Transfers
This sub-function includes transfers that are mandated by an external entity, such as the Federal government.
19200 Non-Mandatory Transfers
This sub-function includes transfers that are not mandated by an external entity.

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2.3.2 Function and Sub-Function Codes for the Auxiliary Enterprises Fund Group

An auxiliary enterprise exists to furnish goods or services to students, faculty, staff, other institutional departments, or incidentally to the general public, and charges a fee directly related to, although not necessarily equal to, the cost of the goods or services. Auxiliary enterprises are managed as essentially self-supporting activities. These functional codes are provided for the proper classification within the Auxiliary Enterprises Fund Group. The sub-functions, and appropriate codes, are as follows:

Note: R & R denotes Reserve for Renewal and Replacement.

2xxxx AUXILIARY ENTERPRISES

21xxx HOUSING

This function includes expenditures of funds for institution-owned housing.

Code Description
21100 Student Housing
This sub-function includes expenditures of funds for providing housing for students.
21199 Student Housing (R & R)
This sub-function is used to classify renovation and repair projects within the Student Housing function.
21200 Faculty and Staff Housing
This sub-function includes expenditures of funds for providing housing for Faculty and Staff.
21299 Faculty and Staff Housing (R & R)
This sub-function is used to classify renovation and repair projects within the Faculty and Staff Housing function.

22xxx FOOD SERVICES

This function shall include those funds expended to provide food service to students, faculty, and staff.

Code Description
22100 Cafeteria
This sub-function shall include those funds expended to provide cafeteria food service to students, faculty, and staff.
22199 Cafeteria (R & R)
This sub-function is used to classify renovation and repair projects within the Cafeteria function.
22200 Snack Bars
This sub-function shall include those funds expended to provide snack bar food service to students, faculty, and staff.
22299 Snack Bars (R & R)
This sub-function is used to classify renovation and repair projects within the Snack Bar function.

23xxx STORES AND SHOPS

Code Description
23100 Stores and Shops
This sub-function shall include those funds expended to provide for the operation stores and shops such as bookstores, gift shops, uniform stores, etc.
23199 Stores and Shops (R & R)
This sub-function is used to classify renovation and repair projects within the Stores and Shops function.

24xxx HEALTH SERVICES (When not a Student Services Operation)

Code Description
24100 Health Services
This sub-function shall include those funds expended to provide for the operation of clinics and other health services.
24199 Health Services (R & R)
This sub-function is used to classify renovation and repair projects within the Health Services function.

25xxx TRANSPORTATION AND PARKING

This function shall include those funds expended to provide for the operation of campus transportation and parking.

Code Description
25100 Campus Transportation
This sub-function shall include those funds expended to provide for the operation campus transportation systems.
25199 Campus Transportation (R & R)
This sub-function is used to classify renovation and repair projects within the Campus Transportation function.
25200 Campus Parking
This sub-function shall include those funds expended to provide for the operation of campus parking.
25299 Campus Parking (R & R)
This sub-function is used to classify renovation and repair projects within the Campus Parking function.

26xxx AUXILIARY PLANT OPERATIONS

Code Description
26100 Ops & Maint-Auxiliary Plant
26199 Ops & Maint-Auxiliary Plant (R & R)

27xxx OTHER ORGANIZATIONS

Code Description
27100 Other Service Units
This sub-function shall include those funds expended that cannot be logically categorized in any other defined function.
27199 Other Service Units (R & R)
This sub-function is used to classify renovation and repair projects within the Other Service Units function.

28xxx ATHLETICS

Code Description
28100 Intercollegiate Athletics
This sub-function shall include those funds expended to provide for the operation of an intercollegiate athletics program.
28199 Intercollegiate Athletics (R & R)
This function is used to classify renovation and repair projects within the Intercollegiate Athletics function.

29xxx TRANSFERS – AUXILIARY ENTERPRISES

Code Description
29100 Mandatory Transfers
This sub-function is used in Auxiliary Enterprises to classify transfers mandated by an external entity, such as the Federal Government.
29200 Non-Mandatory Transfers
This sub-function is used in Auxiliary Enterprises to classify transfers not mandated by an external entity

32xxx PATIENT CARE

32000 PATIENT CARE

This function shall include those funds expended for Patient Care in a hospital operated by the institution. It is not intended for use for student health services.

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