NACUBO Functional Classifications

At UB these classifications are extremely important to us to ensure that expenditures are posted to the correct function. The National Association of College and University Business Officers (NACUBO) created these classifications in order to standardize the

Instruction and Department Research (00)

Description

Expenditures for all activities that are part of an institution’s instruction program. This includes credit and noncredit courses; academic, vocational and technical instruction; remedial and tutorial instruction; regular, special, and extension sessions.Excluded are expenditures for academic administration when the primary assignment is administration (academic dean).

Details

Expenditures for department chairpersons and administrators for whom instruction is an important role are included. Include expenditures for noncredit offerings that are part of adult education or continuing education, as well as adult basic education courses. This category also includes expenses for formally organized and / or separately budgeted instructional information technology. If an institution does not separately budget and expense information technology resources, the costs associated with the three primary programs will be applied to this category and the remainder to institutional support.   

Examples

The below table provides examples of expenditures that would fall under the Instruction (00) NACUBO classification:

Instruction (00)
Adult basic Education
Informal Academic Advising
Preparatory Instruction
Community Education Noncredit Instruction Professional Review Courses
Credit Instruction Nondegree Instruction Remedial Courses
Degree Instruction Occupational and Vocational Instruction Tutorial Instruction
Extension Instruction Off - Campus Instruction
Vocational Certificate Programs

Organized Activities (01)

Description

Expenditures for services that directly assist the academic functions of the institution such as demonstration schools, audio-visual services, computing support, and academic administration. Include expenditures for activities that provide the faculty with opportunities for personal and professional growth and development as well as expenditures for activities that evaluate and reward professional performance of the faculty. These include sabbaticals, faculty awards, organized faculty development programs.

Details

If an institution does not separately budget and expense information technology resources, the costs associated with the three primary programs will be applied to this category and the remainder to institutional support. Include Academic dean’s expenditures, such as deans of research, deans of graduate schools, and college deans but not expenditures for department chairpersons. Expenditures associated with the chief academic officer of the institution are classified as institutional support. Also include expenditures for formally organized academic advising.

Examples

The below table provides examples of expenditures that would fall under the Organized Activities (01) NACUBO classification:

Organized Activities (01)
Academic Administration Faculty Development Newspapers (Periodical Acquisition)
Academic Computing Services Faculty Recognition Programs Record, Film, and Video Center
Academic Dean Faculty Recruitment Sabbatical Leaves
Art Exhibits Faculty Retreats Student Newspapers and Magazines
Audiovisual Equip. Rental or Services Formal Academic Advising Telecommunications Center
Dean of a College or School Media Resources University Press
Faculty and Staff Development Programs Multimedia Center  
Faculty Awards Museums and Galleries  

Organized Research (02)

Description

Expenditures for all 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. This category also includes expenses for formally organized and / or separately budgeted research information technology.   

Details

If an institution does not separately budget and expense information technology resources, the costs associated with the three primary programs will be applied to this category and the remainder to institutional support.

Examples

The below table provides examples of expenditures that would fall under the Organized Research (02) NACUBO classification:

Organized Research (02)
Individual and Project Research Institutes and Research Centers

Public Service (03)

Description

Expenditures for activities providing noninstructional services beneficial to individuals and groups external to the institution. Included in this category are community service activities for conferences, institutes, general advisory services and reference bureaus, consultation, and testing services. Also include cooperative extension efforts between the institution and outside agencies.   

Details

Expenditures for operation and maintenance of broadcasting services operated outside the context of the institution’s instruction, research, and academic support programs are also included in this category as well as expenses for formally organized and / or separately budgeted public service information technology. If an institution does not separately budget and expense information technology resources, the costs associated with the three primary programs will be applied to this category and the remainder to institutional support.

Examples

The below table provides examples of expenditures that would fall under the Public Service (03) NACUBO classification:

Public Service (03)
Agricultural Extension Service Community Health Services Cultural Events
Area Extension Programs Community Service Public Broadcasting Services
Community Dental Clinic Conferences and Conference Centers Youth Extension
Community Development Programs Cooperative Extension Service  

Libraries (04)

Description

Expenditures for organized activities that directly support the operation of a cataloged or otherwise classified collection.

Examples

The below table provides examples of expenditures that would fall under the Libraries (04) NACUBO classification:

Libraries (04)
Archives Book Repairs (e.g., binding) Library Reference Room Services
Book Appraisals Book Restoration Newspapers (Periodical Acquisition)
Book Purchases Learning Resources Center Reference Services

Student Services (05)

Description

Expenditures 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.

This includes student activities, and services provided for particular types of students such as minority students, veterans, and handicapped students. Exclude from the category activities of the chief administrative officer for student affairs as this is classified as institutional support.  Expenditures for cultural events, student newspapers, and student organizations should be included.

Also, include expenditures for formally organized placement, career guidance, and personal counseling services for students. This includes vocational testing and counseling services and activities of the placement office. Also include expenditures for activities that provide financial aid services and assistance to students. 

Details

Expenditures for activities related to the identification of prospective students, the promotion of attendance at the institution, and the processing of applications for admissions. Also include expenditures for activities to maintain, handle, and update records for currently enrolled students as well as for students previously enrolled (registrar).

This category includes expenses for formally organized and/or separately budgeted student services information technology resources. If an institution does not separately budget and expense information technology resources, the costs associated with the three primary programs will be applied to this category and the remainder to institutional support.

Examples

The below table provides examples of expenditures that would fall under the Student Services (05) NACUBO classification:

Student Services (05)
Admissions Registrar Student Orientation
Advanced Placement Testing Social and Cultural Development Student Records
Career Days Student Activities Student Recruitment
Career Guidance Student Associations Student Senate
Course Catalogs Student Clubs Student Yearbook
Financial Aid Administration Student Government Transcripts
Financial Aid Office Student ID Cards Transfer Credit Evaluation
Intramural Athletics Student Newspaper Work-study Administration

Maintenance and Operation of Physical Plant (06)

Description

Expenditures of current operating funds for the administration, supervision, operation, maintenance, preservation, and protection of the institution’s physical plant. They include expenses normally incurred for such items 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; space and capital leasing; and facility planning and management.  This category also includes expenses for formally organized and / or separately budgeted maintenance information technology.  

Details

If an institution does not separately budget and expense information technology resources, the costs associated with the three primary programs will be applied to this category and the remainder to institutional support.

Examples

The below table provides examples of expenditures that would fall under the Maintenance and Operation of Physical Plant (06) NACUBO classification:

Maintenance and Operation of Physical Plant (06)
Air Conditioning Fire Protection Power Plant
Building Cleaning & Maintenance Fuel, Heating Remodeling
Campus Planning Fuel, Power Plant Rent
Campus Roads Grounds Maintenance Repairs and Renovations
Campus Safety Heating Oil Snow Removal
Coal Insect Control Trash Collection
Construction Projects Janitors Utilities
Custodial Services Major Repairs and Renovations Water and Sewage Services
Director of Physical Plant Natural Gas Water Treatment Plant
Electricity Physical Plant Administration  

General Administration (07)

Description

Includes expenditures for all central executive-level activities concerned with management and long-range planning for the entire institution.  This includes the president, chief academic officer, chief business officer, and chief student affairs officer and chief development officer. Also include the governing board, planning and programming and legal operations.

Include expenditures for operations related fiscal control and investments, the accounting office, bursar’s office, and internal and external audits. Include expenditures related to general administrative operations and services, including expenditures for personnel administration.

Examples

The below table provides examples of expenditures that would fall under the General Administration (07) NACUBO classification:

General Administration (07)
Accounting Chief Business Officer Legal Services
Affirmative Action Office Chief Officer for Student Affairs Long-range Planning
Board of Trustees Debt Collection Personnel Administration
Budget Administration Employee Relations President
Bursar Executive Management Provision for Bad Debts
Business Office External & Internal Auditor  
Chief Academic Officer General Counsel  

General Institutional Services (08)

Description

Expenditures related to space management, administrative data processing, purchase and maintenance of supplies and materials, campus-wide communication services, general stores, and printing shops. If an institution does not separately budget and expense information technology resources, the costs associated with the three primary programs will be applied to academic support and the remainder to this category.

Also include expenditures for activities to maintain relations with the community, alumni, or other constituents and to conduct activities related to institution-wide development and fund raising.

Examples

The below table provides examples of expenditures that would fall under the General Institutional Support (08) NACUBO classification:

General Institutional Support (08)
Accreditation Fees & Studies Development Office Print Shop
Administrative Computing Services General Liability Insurance (property) Professional Development
Collective Bargaining Institutional Dues & Memberships Purchasing
College Work Study Institutional Research

Space Management

Commencements Institutional Studies Storage
Communications Institution-wide Committees Telephone Service
Community Public Relations Parent Activities Traffic Control
Computer Center Post-Retirement Benefits (health) insurance)  
Copy Center Postage  

Auxilary Enterprises (09-12)

Includes:

  • Residence Halls (09)
  • Food Service (10)
  • Auxiliary Other (11)
  • Intercollegiate Athletics (12)

Description

Auxiliary enterprises furnish goods or services to students, faculty, and staff for a fee. These enterprises are managed as a self-supporting activity. Examples include the following: residence halls, food services, intercollegiate athletics, college stores, faculty clubs, faculty and staff parking, transportation services, faculty housing, and student health services.

Details

This category includes expenses for auxiliary enterprise activities primarily intended to furnish goods and services that are related to the higher education mission. Customers for these goods and services generally are not students, faculty, or staff. Entities of this type are formed to meet the geographic and public service needs of a region and generally relate to an institution’s mission of teaching, research, or public service. Examples of such an entity would be a drug testing center or a university press department.

This category also includes activities that were established primarily to provide goods and services to other internal units on a fee for service basis. The goods and services are provided at an institutional level. This characteristic excludes enterprises that only serve units within the same department. For example, a telecommunications department that services the entire institution would be considered other self-supporting.

Examples

The below table provides examples of expenditures that would fall under the Auxiliary Enterprises (09-12) NACUBO classification:

Auxiliary Enterprises (09-12)
Art Supply Stores Infirmary Student Center
Bowling Alley Intercollegiate Athletics Student Cooperatives
Child Care Center Parking and Parking Enforcement Student Health Clinic
Dormitories Police Student Union
Faculty Clubs Resident Assistants Transportation
Food Service Resident Directors University Club
Golf Course Restaurants University Press
Health Services Student Bookstore Vending Machines

Hospitals and Clinics (13)

Description

Includes expenditures from Hospitals and Clinics

Scholarships and Fellowships (15)

Description

Expenditures in the form of grants to students resulting from the selection by the institution or from an entitlement program. This includes grants-in-aid, trainee stipends, prizes, and awards. Tuition and fee remissions to students should be included here.  

Details

If the tuition and fee remission was granted because of faculty or staff status or family relationship of students to faculty or staff, then the expenditure should be recorded as an employee benefit in the appropriated functional expenditure category.

Examples

The below table provides examples of expenditures that would fall under the Scholarships and Fellowships (15) NACUBO classification:

Scholarships & Fellowships (15)
Awards, Financial (Graduate) Pell Grants Student Waivers
Fellowships Scholarships Tuition Assistance Program (TAP)
Financial Aid (Grants) SEOG Grants  

Intercollegiate Athletics Scholarships

Stipends  

Additional Classifications

Prizes (16) - UBF Only

Amounts received primarily in recognition of charitable, scientific, educational, artistic, literary or civic achievement, or are received as a result of entering a contest.

Loans (17) - UBF Only

Chairs and Professorships (18) - UBF Only

Funds that supplement salary, research and other expenses related to the teaching and research of a distinguished faculty member.

Agency Funds (19) UBF Only

Educational Opportunity Center (68)

Expenditures from the Educational Opportunity Center (EOC) which is a post-secondary institutional what’s ensures great educational access for the next generation of workers and leaders by offering a range of tuition-free remedial, vocational, and academic programs leading to college entry or employment. EOC also provides education opportunities for adults who are unprepared for college–level study or vocationally unprepared for employment.

Educational Opportunity Program (69)

Expenditures from the Educational Opportunity Program (EOP) which supports talented students who have not yet reached their academic potential due to barriers in their education, economic, or personal backgrounds. 

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