- 00000 Instruction and Dept Research
- 10000 Research
- 20000 Public Services
- 30000 Academic Support
- 40000 Student Services & Activities
- 45000 Auxiliary Services
- 50000 Physical Plant Operation & Maintenance
- 60000 Institutional Management & Support
- 80000 General Income (Tuition & Fees)
- 81000 Institution General Reserves
- 82000 Financial Aid
- 90000 Plant Construction & Improvement
- 99000 Fiduciary Management Services
A program code is used to record how the money is being used--i.e., what function an expense is supporting.
00000 Instruction and Dept Research
- All activities that are part of the instruction program (except remedial and tutorial).
- Departmental research and public service that are not separately budgeted.
- Department Head chairs
- 01xxx Regular Instruction
- 05xxx Summer Session Instruction
- 07xxx Continuing Education
- 09xxx Other Instruction
09900 Instruction Reserves
- Activities specifically organized to produce research outcomes (individual, project, or research centers).
- Departmental research that is budgeted separately
- Does NOT include training grants
- 10xxx Institutes & Research Centers
- 15xxx Individual or Project Research
- 19000 Research Reserves
20000 Public Services
- Activities established primarily to provide non-instructional services beneficial to entities external to the institution (e.g., conferences, advisory services, radio & TV).
30000 Academic Support
- Support services for the institution's primary missions of instruction, research & public service.
- Libraries, museums & galleries
- Media (e.g., audiovisual services & computing support)
- Academic administration (but not Department Heads)
- 300xx Libraries
- 302xx Museums & Galleries
- 304xx Educational Media Services
- 306xx Academic Administration (e.g., Deans' Offices)
40000 Student Services & Activities
- Admissions and Registrars offices
- Student activities, newspapers, athletics, organizations, remedial instruction, counseling & career guidance, student aid administration & student health (if not self-supporting).
- 400xx Student Services
- 402xx Counseling Center & Career Guidance
- 404xx Financial Aid Services
45000 Auxiliary Services
- Entity that exists to furnish goods or services to students, faculty or staff and that charges a fee directly related to the goods or services. Auxiliaries are managed as self-supporting activities.
- 45xxx Auxiliary Services
50000 Physical Plant Operation & Maintenance
- Services and maintenance related to grounds and facilities.
- 500xx Physical Plant Operations
- 550xx Alterations & Remodeling
60000 Institutional Management & Support
- Central executive-level activities concerned with managing the entire institution
- Fiscal operations
- Administrative data processing
- Space management
- Employee personnel and records
- Activities that provide procurement, storerooms, safety, security, printing & transportation services
- Support activities that are not operated as auxiliary enterprises
- Community and alumni relations, development and fund raising
80000 General Income (Tuition & Fees)
81000 Institution General Reserves
82000 Financial Aid
- Expenditures for scholarships and fellowships to students from current funds, restricted or unrestricted.
- Trainee stipends, prizes and awards (but not trainee stipends given to students not enrolled in formal course work should be charged to instruction/research/public service)
90000 Plant Construction & Improvement
99000 Fiduciary Management Services
- 991xx Service Departments
- 993xx Agency Fund Management
- 996xx Instruction Prepaid
- 99620 Research Prepaid
- 99630 Public Service Prepaid
- 99640 Academic Support Repaid
- 99650 Student Service Prepaid
- 99900 Clearing Operations