A program code is used to record how the money is being used--i.e., what function an expense is supporting.

Back to Top

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

Back to Top

10000 Research

  • 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
Back to Top

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).
Back to Top

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)
Back to Top

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
Back to Top

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
Back to Top

50000 Physical Plant Operation & Maintenance

  • Services and maintenance related to grounds and facilities.
    • 500xx Physical Plant Operations
    • 550xx Alterations & Remodeling
Back to Top

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
Back to Top

80000 General Income (Tuition & Fees)

Back to Top

81000 Institution General Reserves

Back to Top

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)
Back to Top

90000 Plant Construction & Improvement

Back to Top

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
Back to Top