2.3 Function and Sub-Function (PeopleSoft Financials - Program Codes)
(Last Modified on October 27, 2016)
(PeopleSoft Financials - Program)
The use of the function and sub-function codes is required when recording an expenditure in all fund groups, and also is 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. Definitions for the function and sub-function codes begin with Section 2.3.1.
2.3.1 Function and Sub-Function Codes for All Fund Groups except Auxiliary Enterprises
(Last Modified on December 18, 2019)
11xxx INSTRUCTION
This function code shall include expenditures for all activities for instructional programs, including credit and noncredit courses; academic, vocational, and technical instruction; remedial and tutorial instruction; and regular, special and extension sessions. Expenditures for departmental research and public services that are not separately budgeted should also be included in this classification. This category includes expenditures for academic instruction when the primary assignment is, for example, administration - academic deans. Expenditures for department chairpersons and administrators for whom instruction is an important role are also included.
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 正版bbin平台下载 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. |
| 11111 | Summer School Instruction – (R1’s Only) |
| 11114 | Instruction Over Salary Cap |
| 11140 | Instruction-Departmental Administration – (R1’s Only) |
| 11150 | General Academic Instruction – Indirect (R1’s Only) |
| 11200 | Vocational/Technical Instruction This sub-function includes expenses for formally organized and/or separately budgeted vocational/technical instructional activities that are carried out 正版bbin平台下载 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. |
| 11320 | Cost Sharing – Community Education – (R1’s Only) |
| 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 post secondary degree or certificate. |
| 11600 | Department Research Not Separately Budgeted – (R1’s Only) |
| 11700 | Teaching/Supervising in Clinic – (R1’s Only) |
| 11900 | Instructional Information Technology – (R1’s Only) |
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. |
| 12114 | Research Over Salary Cap |
| 12115 | Indirect Research – Individual or Project Research – (R1 & R2 Only) |
| 12120 | Cost Sharing – Individual or Project Research – (R1 & R2 Only) |
| 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. |
| 12210 | Indirect Research – Inst & Research Centers – (R1 & R2 Only) |
| 12211 | Indirect Research – General & Admin Expenses – (R1 & R2 Only) |
| 12212 | Indirect Research – Start-Up – (R1 & R2 Only) |
| 12220 | Cost Sharing – Inst & Research Centers (R1 & R2 Only) |
| 12400 | Departmental Research – (R1 & R2 Only) |
| 12500 | Research – Core Labs (R1 & R2 Only) |
| 12900 | Research Information Technology (R1 & R2 Only) |
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. These activities include community service programs, excluding instructional activities, and cooperative extension services. Included in this category are conferences, institutes, general advisory services, reference bureaus, radio and television, consulting, and similar non-instructional services to particular sectors of the community.
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 identify those expenses when preparing the Facilities and Administrative rate proposal. |
| 13114 | Community Service Over Salary Cap |
| 13120 | Public Service - Community Services (Cost Sharing) |
| 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. |
| 13210 | Cooperative Extension Services (Cost Sharing) |
| 13300 | Public Broadcasting Services This 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. |
| 13400 | Externally Sponsored Public Activities (R1’s Only) This sub-function includes expenses used for other sponsored activities. |
| 13500 | Service Center - Public Service & Outreach (R1’s Only) This sub-function includes expenses for public service and outreach, excluding instructional activities. |
| 13900 | Public Service Information Technology (R1’s Only) |
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. It includes:
- Retention, preservation, and display of educational materials, for example, libraries, museums, galleries
- Provision of services that directly assist the academic functions of the institution, such as demonstration schools associated with a department, school, or college of education
- Media, such as audio-visual services and technology, such as computing support
- Academic administration, including academic deans but not department chairpersons, and personnel development providing administration support and management direction to the three primary missions (instruction, research, public service)
- Separately budgeted support for course and curriculum development
For institutions that currently charge some of the expenses directly to the various operating units of the institution, such as computing support, this category does not reflect such expenses.
The sub-function 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. |
| 14620 | Research Administration – (R1’s Only) |
| 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 outside of the context of the formal instruction program. It includes expenditures for student activities, cultural events, student newspapers, intramural athletics, student organizations, intercollegiate athletics (if the program is not operated as an essentially self-supporting activity and is not reported as an auxiliary), counseling and career guidance (excluding informal academic counseling by the faculty), student aid administration, and student health service (if not operated as an essentially self-supporting activity and is not reported as an auxiliary). In recent years, some institutions have created an office of enrollment management. Expenditures for such an office are best categorized in Student Services.
The sub-function 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. |
| 15799 | Student Health Services (R&R) |
| 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 Institutional Support category includes expenditures for:
- Central executive-level activities concerned with management and long-range planning for the entire institution, such as the governing board, planning and programming, and legal services
- Fiscal operations, including the investment office
- Administrative data processing
- Space management
- Employee personnel and records
- Logistical activities that provide procurement, storerooms, safety, security, printing, and transportation services to the institution
- Support services to faculty and staff that are not operated as auxiliary enterprises
- Audit services
- Activities concerned with community and alumni relations, including development and fund raising
The sub-function 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 physical plant, in all cases net of the amount charged to auxiliary enterprises, hospitals, and independent operations. It includes all expenditures for operations established to provide services and maintenance related to grounds and facilities including are utilities, fire protection, property insurance, and similar items.
The sub-function 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. |
| 17210 | Federal Costing – (R1’s Only) |
| 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 130. |
| 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 for scholarships, grants and fellowships, from restricted or unrestricted current funds, to students enrolled in credit and non-credit courses, resulting from selection by the institution or from an entitlement program. The category also includes trainee stipends, prizes, and awards. Trainee stipends awarded to individuals who are not enrolled in formal course work should be charged to instruction, research, or public service. 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. |
2.3.2 Function and Sub-Function Codes for the Auxiliary Enterprises Fund Group
(Last Modified on August 22, 2019)
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. |
| 21150 | P3 Project This sub-function includes expenditures of funds related to the P3 Project. |
| 21198 | Student Housing-Capital Outlay This sub-function is used to classify capital outlay projects within the Student Housing function. |
| 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. |
| 22198 | Cafeteria-Capital Outlay This sub-function is used to classify capital outlay projects within the Cafeteria function. |
| 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. |
| 22298 | Snack Bars-Capital Outlay This sub-function is used to classify capital outlay projects within the Snack Bar function. |
| 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. |
| 23198 | Stores and Shops-Capital Outlay This sub-function is used to classify capital outlay projects within the Stores and Shops function. |
| 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. |
| 24198 | Health Services-Capital Outlay This sub-function is used to classify capital outlay projects within the Health Services function. |
| 24199 | Health Services (R & R) This sub-function is used to classify renovation and repair projects within the Health Services function. |
25xxx PARKING AND TRANSPORTATION
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. |
| 25198 | Campus Transportation-Capital Outlay This sub-function is used to classify capital outlay projects within the Campus Transportation function. |
| 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. |
| 25298 | Campus Parking-Capital Outlay This sub-function is used to classify renovation and repair projects within the Campus Parking function. |
| 25299 | Campus Parking (R & R) This sub-function is used to classify renovation and repair projects within the Campus Parking function. |
26xxx TRANSPORTATION
| Code | Description |
|---|---|
| 26100 | Campus Transportation This sub-function shall include those funds expended to provide for the operations of campus transportation when utilizing fund 12260 for parking services. |
| 26198 | Campus Transportation-Capital Outlay This sub-function is used for capital outlay projects within the Campus Transportation function. |
| 26199 | Campus Transportation (R & R) This sub-function is used to classify renovation and repair projects within the Campus Transportation function. |
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. |
| 27198 | Other Service Units-Capital Outlay This sub-function is used to classify capital outlay projects within the Other Service Units 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. |
| 28198 | Intercollegiate Athletics-Capital Outlay This function is used to classify capital outlay projects within the Intercollegiate Athletics function. |
| 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
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.
| Code | Description |
|---|---|
| 32000 | Patient Care (AU Only) |
| 32100 | Teaching Concurrent w/ Patient (AU Only) |
| 32200 | Clinical Administration (AU Only) |
| 32300 | Medical Administrative Service (AU Only) |
| 32400 | Fee for Service/Other Patient (AU Only) |
↑ Top