NACUBO Functional Classifications


The university, as a higher education institution, uses classification codes for new and existing accounts to ensure that expenditures are posted to correctly.

National Association of College and University Business Officers (NACUBO) created these classifications in order to standardize the reporting across colleges and universities.

NACUBO Functional Classifications help the university:

  • Ensure accurate and consistent expense classification
  • Measure and benchmark against peer institutions
  • Drive cost efficiency
  • Provide reliable internal and external reporting

Instruction and Department Research (00)


Expenditures for all activities that are part of an institution’s instruction program.

Examples of Instruction and Department Research (00)
Academic instruction

Co-curricular student activities that complement a course or academic program

Community education
Conferences, seminars and workshop that are hosted by UB and have an academic focus or that offer certifications or continuing education
Credit and non-credit courses
Faculty start-up funding for instructional activities

Information technology for instructional activities which are separately budgeted and are provided at the unit level:

• Classroom technology

• Instructional technology

• Computing labs

Nano-degree instruction
Pre-college bridge programs for incoming students
Regular, special and extension sessions
Science or art fairs connected with an academic course
Student internships that are required as part of a course to earn degree credit
Student instruction in art or performing arts as part of an academic course or program of study
Student marching band activities which are treated as a for-credit academic course
Technical instruction
Training grants that support graduate and undergraduate students working towards a degree
Vocational instruction
Examples of Expenditures that should be Excluded from Instruction and Department Research (00)
Academic administration when the primary assignment is administration 
Academic dean
Conferences, seminars and workshops attended by faculty and staff

Academic Support and Organized Activities (01)


Expenditures for services that directly support the academic functions of the institution such as academic administration (academic dean but not department chair), awards, sabbaticals  and development programs for faculty.

Examples of Academic Support and Organized Activities (01)
Academic administration
Academic administrative support staff
Academic advising 
Academic computing services
Academic or faculty personal development
Activities that provide support for the collection, preservation and exhibition of educational materials

Ancillary support services providing a student experience in a live setting

• Animal laboratories

• Computer

• Laboratory

• Learning skills center (writing, math)

• Machine shop

• Speech and hearing clinic

Course and curriculum development
Dean of a College or School
Educational media, technology and audio-visual services
Faculty and academic support staff development programs
Faculty chairs, professorships and fellowships used primarily for academic support activities
Faculty recruitment
Faculty retreats
Faculty start-up funding used primarily for academic support activities
Formal academic counseling activities
Laboratory schools (Fisher-Price Endowed Early Childhood Research Center)
Living laboratories
Museums and galleries (Brain Museum, UB Art Galleries)
Sponsored Program Development that supports broad new programs and enhances or upgrades the capability of the university to attract future sponsored support
Examples of Expenditures that should be Excluded from Academic Support and Organized Activities (01)
Research related development programs

Organized Research (02)


Expenditures for all activities specifically organized to produce research.

Examples of Organized Research (02)
Conferences, seminars or workshops held by a research center to discuss research findings
Faculty chairs used primarily for research activities
Faculty fellowships used primarily for research activities
Faculty professorships used primarily for research activities
Faculty start-up funding used primarily for research activities
Individual and project research
Institutes and research centers
Lectures held by a research center to disseminate research findings
Opportunities where students can gain actual experience in their field of arts or performing arts, not tied to an academic course or program of study 
Research assistants and postdoctoral research associates
Research equipment and research supplies
Research commissioned by an external agency or separately budgeted by an organizational unit within the institution
Research information technology that is formally organized and, or separately budgeted (i.e. Click, RedCap, OnCore)
Research portion of faculty costs
Travel to collaborate and network with researchers from other institutions
Travel to conferences to learn more about a particular research topic or area of research

Public Service (03)


Expenditures for activities providing non-instructional services beneficial to individuals and groups external to the institution.  

Examples of Public Service (03)
Agricultural and urban extension services
Art exhibits and performing arts centers primarily for service to the public
Community dental clinics
Community development programs
Community focused conferences, seminars or workshops
Community service
Consulting services that benefit the general public
Cooperative extension efforts between the institution and outside agencies
Cultural events
General advisory services and reference bureaus
Health services
Information technology for public service activities
Performing arts centers with a primary focus of benefiting the general public
Public radio and public television activities
Summer camps offered to the community from a county extension office
Testing services meant to benefit the general public at large

Libraries (04)


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

Examples of Libraries (04)
Book appraisals, purchases and repairs
Learning resource centers

Library reference room services

• Newspapers

• Periodical acquisitions

Rentention, preservation and display of educational materials
Technology supporting the libraries

Student Services (05)


Expenditures incurred for offices of admissions and the registrar, and activities with the primary purpose of contributing to student emotional and physical well-being and intellectual, cultural, and social development outside the context of the formal instruction program.

Examples of Student Services (05)
Extracurricular student activities which contribute to the student's well-being
Financial aid administration
Information technology for student service activities, including department specific admission or recruiting systems (Slate)
Intramural sports activities

Maintaining student records

• Admissions

• Academic

• Biographic

• Financial

• Health

Non-credit bearing student internships focused on preparing students for careers
Operating expenses for intercollegiate athletic programs
Personal counseling services 
Reviewing and processing student admissions

Services provided for particular types of students:

• Minority students

• Veterans

• Students requiring accommodation

Student activities
Student cultural events, programming and group organizations operating under the control of the institution
Student health service (if not operated as an auxiliary enterprise)
Student newspapers
Student career services
Student organizations
Student recruiting activities
Student services administration
Student systems (HUB, unit based systems)
Examples of Expenditures that should be Excluded from Student Services (05)
Activities of the chief administrative office for student affairs (classify as institutional support)

Maintenance and Operation of Physical Plant (06)


Expenditures of current operating funds for the administration, supervision, operation, maintenance, preservation and protection of the institution’s physical plant.

Examples of Maintenance and Operations of Fiscal Plant (06)
Facility emergency preparedness
Facility planning and management
Hazardous waste disposal
Information technology for formally organized and, or separately budgeted maintenance
Janitorial and utility services
Landscaping and grounds care and maintenance
Major repairs, maintenance and renovations which are not capitalized
New construction
Physical plant operations, including development of plans for plant expansion or modification
Property, liability and all other insurance relating to property
Repairs and ordinary or normal alterations of buildings, furniture and equipment
Routine repair and maintenance of buildings and other structures, including normally recurring repairs and preventative maintenance
Security and safety (campus police)
Space and capital leasing



• Heating and cooling

• Lights

• Power

• Water

General Administration (07)


Expenditures for all central executive-level activities concerned with management and long-range planning for the entire institution.

Examples of General Administration (07)
Bursar's Office
Campus-wide administrative costs for advancement and development

Central administrative services:

• Accounting

• Accounts payable

• Budgeting

• Employee relations

• Human resources

• Property control

• Purchasing

Central executive level activities concerned with management and long range planning:

• Audit services

• Controller's Office

• President's Office

• Legal services

Central space management

Chief Academic Office

Chief Business Office
Chief Development Office
Chief Student Affairs Office
Contract and grant administration
Faculty and staff governance
General administrative operations and services, including personnel administration
Governing Board
Operations related to fiscal control and investments
Planning, programming and legal operations

Sponsored Funds Administration:

• Office(s) responsible for administering monies awarded for sponsored projects

• Expenditures generated from the activities of these offices

Examples of Expenditures that should be Excluded from General Administration (07)
Administrative support within an academic unit

General Institutional Services (08)


Expenditures related to space management, 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 (instruction, research, and public service) will be applied to academic support and the remainder to this category.

Examples of General Institutional Services (08)
Activities related to institution-wide development and fundraising
Activities to maintain relations with the community, alumni or other constituents
Campus Mail
Campus-wide communication services
Campus-wide public relations, marketing and fundraising
Central computer services and system development providing support for institution-wide administrative functions
Central information technology
Central transportation services
Marketing and recruitment (central and unit-based)
Print Services

Auxilary Enterprises (09-12)


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


Auxiliary enterprises furnish goods or services to students, faculty, and staff for a fee. These enterprises are managed as a self-supporting activity. 

Examples of Auxiliary Enterprises (09-12)
Resident Directors

Residence Halls

• Administrative costs

• Building rehab and environmental costs

• Equipment and repair costs

• Grounds and custodial and refuse services

• Maintenance

• Moving and trucking costs and motorized equipment

• Utilities costs

Food Services
Campus recreational activities
Child care center
Student centers
Study abroad programs sold to students
Student unions

Intercollegiate athletic teams

• Equipment

• Facility maintenance

• Recruiting and marketing

Hospitals and Clinics (13)


Includes expenditures from Hospitals and Clinics

Scholarships and Fellowships (15)


Expenditures in the form of grants to students resulting from the selection by the institution or from an entitlement program. 

Examples of Scholarships and Fellowships (15)
Financial aid
Intercollegiate athletic scholarships 
Merit based scholarships
Need based scholarships
Pell Grants
Postdoctoral and graduate student fellowships
Qualified scholarships covering tuition, mandatory fees, required books or supplies
Scholarships to aid an individual in the pursuit of study or research
Supplemental Educational Opportunity Grant (SEOG)
Student waivers
Trainee stipends
Travel and research scholarships where the student is the primary beneficiary
Tuition Assistance Program (TAP)
Tuition and fee remissions to students
Unqualified scholarships covering room, board, travel, research, non-mandatory fees

Additional Classifications

Prizes (16) - UBF Only

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

Agency Funds (19) UBF Only

Expenditures on behalf of appropriately related organizations where there is a relationship between the university and the activity from which the funds are derived.

Excludes expenditure of state funds. 

Educational Opportunity Center (68)

Expenditures from the Educational Opportunity Center (EOC). EOCs offer 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. 

Undistributed (99)

Funds that are undistributed.

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