| 00000 |
Instruction & Dept Research |
NACUBO 452.11 Instruction. The instruction category includes expenses for all activities that are part of an institution's instruction program. Expenses for credit and noncredit courses; academic, vocational, and technical instruction; remedial and tutorial instruction; and regular, special, and extension sessions should be included. Expenses for departmental research and public service that are not separately budgeted should be included in this classification. This category excludes expenses for those academic personnel whose primary activity is administration- for example, academic deans. The instruction category includes the following subcategories: |
| 01000 |
Regular Instruction |
NACUBO 452.111 General Academic Instruction. This subcategory includes expenses for formally organized and/or separately budgeted instructional activities that are carried out during the academic year (as defined by the institution), associated with academic offerings described by the Integrated Postsecondary Education Data System (IPEDS) instructional program categories identified in the National Center for Education Statistics (NCES) publication, A Classification of Instructional Programs, and offered for credit as part of a formal postsecondary education degree or certificate program. Open university, short courses, and home study activities falling within this classification and offered for credit are included. However, this subcategory does not include instructional offerings that are part of programs leading toward degrees or certificates at levels below the higher education level, such as adult basic education. |
| 05000 |
Summer Session Instruction |
No definition available |
| 07000 |
Continuing Education |
NACUBO 452.113 Community Education. This subcategory 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. It includes noncredit instructional offerings carried out by the institution?s extension division as well as noncredit offerings that are part of the adult education or continuing education program. This subcategory also includes expenses for activities associated with programs leading toward a degree or certificate at a level below the higher education level, such as adult basic education. |
| 09000 |
Other Instruction |
No definition available |
| 09900 |
Instruction Reserves |
No definition available |
| 10000 |
Research |
NACUBO 452.12 Research. 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. |
| 10001 |
Institutes & Research Centers |
NACUBO 452.121 Institutes and Research Centers. This subcategory includes expenses for research activities that are part of a formal research organization created to manage a number of research efforts. While this subcategory includes agricultural experiment stations, it does not include federally funded research and development centers, which, for private institutions, should continue to be classified as independent operations. |
| 11000 |
Agricultural Experiment Stations |
No definition available |
| 12000 |
Forest Research Laboratory |
No definition available |
| 12001 |
Forest Research Laboratory |
No definition available |
| 13000 |
Other Institutes & Research Centers |
No definition available |
| 15000 |
Individual or Project Research |
NACUBO 452.122 Individual and Project Research. This subcategory includes expenses for research activities that are managed within academic departments. Such activities may have been undertaken as the result of a research contract or grant or through a specific allocation of the institution's resources. |
| 19000 |
Research Reserves |
No definition available |
| 20000 |
Public Services |
NACUBO 452.13 Public Service. The public service category includes expenses for activities established primarily to provide noninstructional services beneficial 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 noninstructional services to particular sectors of the community. |
| 20001 |
Public Service Operations |
No definition available |
| 20002 |
Community Service |
NACUBO 452.131 Community Service. This subcategory includes expenses for activities organized and carried out to provide general community services, excluding instructional activities. Community service activities make available to the public various resources and special capabilities that exist within the institution. Examples include conferences and institutes, general advisory services and reference bureaus, consultation, testing services (for example, soil testing, carbon dating, structural testing), and similar activities. The activities included in this subcategory are generally sponsored and managed outside the context of the agricultural and urban extension programs or the institution?s public broadcasting station. |
| 21000 |
Cooperative Extension Service |
NACUBO 452.132 Cooperative Extension Service. This subcategory includes expenses for noninstructional public service activities established as the result of cooperative extension efforts between the institution and outside agencies such as the U.S. Department of Agriculture's extension service and the affiliated state extension services. This subcategory is intended primarily for land-grant colleges and universities and includes both agricultural extension and urban extension services. The distinguishing feature of activities in this subcategory is that programmatic and fiscal control is shared by the institution with the Department of Agriculture's extension service, the related state extension services, and agencies of local government. Private institutions rarely use this subcategory. |
| 23000 |
Hospitals & Clinics |
No definition available |
| 23001 |
Hospital |
No definition available |
| 23500 |
Child Development & Rehab Ctr |
No definition available |
| 24000 |
VMD - OSU Vet Teaching Hospital |
No definition available |
| 24900 |
Public Services Reserves |
No definition available |
| 30000 |
Academic Support |
NACUBO 452.14 Academic Support. The academic support category includes expenses incurred to provide support services for the institution?s primary missions of instruction, research, and public service. It includes the retention, preservation, and display of educational materials, such as libraries, museums, and galleries; the 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; and separately budgeted support for course and curriculum development. For institutions that currently charge some of the expenses- for example, computing support- directly to the various operating units of the institution, this category does not reflect such expenses. |
| 30001 |
Libraries |
NACUBO 452.141 Libraries. This subcategory includes expenses for organized activities that directly support the operation of a catalogued or otherwise classified collection. |
| 30200 |
Museums & Galleries |
NACUBO 452.142 Museums and Galleries. This subcategory includes expenses for organized activities that provide for the collection, preservation, and exhibition of historical materials, art objects, scientific displays, etc. Libraries are excluded. |
| 30400 |
Educational Media Services |
NACUBO 452.143 Educational Media Services. This subcategory 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. |
| 30600 |
Academic Administration |
NACUBO 452.146 Academic Administration. This subcategory includes expenses for activities specifically designed and carried out to provide administrative and management support to the academic programs. This subcategory is intended to separately identify expenses for activities formally organized and/or separately budgeted for academic administration. It includes the expenses of academic deans (including deans of research, deans of graduate schools, and college deans), but it does not include the expenses of department chairpersons (which are included in the appropriate primary function categories). The subcategory also includes expenses for formally organized and/or separately budgeted academic advising. Expenses associated with the office of the chief academic officer of the institution are not included in this subcategory, but should be classified as institutional support due to the institution wide nature of this individual?s responsibilities. |
| 30800 |
Other Academic Support |
No definition available |
| 31900 |
Academic Support Reserves |
No definition available |
| 40000 |
Student Services & Activities |
NACUBO 452.15 Student Services. The student services category includes expenses 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. It includes expenses 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), 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). In recent years, some institutions have created an office of enrollment management; expenses for such an office are best categorized in student services. The student services category includes the following subcategories: |
| 40001 |
Student Services |
No definition available |
| 40002 |
Student Services Administration |
NACUBO 452.151 Student Services Administration. This subcategory includes expenses for organized administrative activities that provide assistance and support (excluding academic support) to the needs and interests of students. This subcategory includes only administrative activities that support more than one subcategory of student activities and/or that provide central administrative services related to the various student service activities. In particular, this subcategory includes services provided for particular types of students (for example, minority students, veterans, and handicapped students). Excluded from this subcategory are activities of the institution?s chief administrative officer for student affairs, whose activities are institution wide and therefore should be classified as institutional support. |
| 40200 |
Counseling & Career Guidance |
NACUBO 452.153 Counseling and Career Guidance. This subcategory includes expenses for formally organized placement, career guidance, and personal counseling services for students. This subcategory includes vocational testing and counseling services and activities of the placement office. Excluded from this subcategory are formal academic counseling activities (academic support) and informal academic counseling services (instruction) provided by the faculty in relation to course assignments. |
| 40400 |
Student Admissions & Registration |
NACUBO 452.155 Student Admissions. This subcategory 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. |
| 40600 |
Financial Aid Services |
No definition available |
| 40800 |
Other Student Services |
No definition available |
| 44900 |
Student Services Reserves |
No definition available |
| 45000 |
Auxiliary Services |
No definition available |
| 45001 |
Housing & Food Services |
No definition available |
| 45500 |
Student Centers/Activities |
No definition available |
| 46000 |
Intercollegiate Athletics |
No definition available |
| 46500 |
Student Health Services |
No definition available |
| 47000 |
Parking Operations |
No definition available |
| 47500 |
Bookstores |
No definition available |
| 48000 |
Other Rentals |
No definition available |
| 48500 |
Other Auxiliary Enterprises |
No definition available |
| 50000 |
Physical Plant Oper & Maintenance |
NACUBO 453 Operation and Maintenance of Plant Expenses. Although for external financial reporting purposes, this category is required to be allocated to the functional categories, many private institutions still use this category to report functional expenses internally and to capture costs prior to allocation. As a result, this category is neither a functional or natural expense category but is included for informational purposes. The operation and maintenance of plant category includes all expenses for the administration, supervision, operation, maintenance, preservation, and protection of the institution?s physical plant. These expenses include items such 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; property, liability and all other insurance relating to property; space and capital leasing; facility planning and management; and central receiving. It does not include interest expense on plant related debt. This category includes the following subcategories:
|
| 50001 |
Physical Plant Operations |
No definition available |
| 50002 |
Phys Plant Administration |
NACUBO 453.1 Physical Plant Administration. This subcategory includes expenses for administrative activities that directly support physical plant operations. Activities related to the development of plans for plant expansion or modification, as well as plans for new construction, should be included in this subcategory. Also included are property, liability, and all other insurance relating to property.
|
| 50500 |
Custodial Services |
NACUBO 453.3 Custodial Services. This subcategory includes expenses related to custodial services in buildings.
|
| 51000 |
Utilities & Heat Plant Operations |
NACUBO 453.4 Utilities. This subcategory includes expenses related to heating, cooling, light and power, gas, water, and any other utilities necessary for operation of the physical plant.
|
| 51500 |
Waste Disposal |
No definition available |
| 52000 |
Grounds Maintenance |
NACUBO 453.5 Landscape and Grounds Maintenance. This subcategory includes expenses related to the operation and maintenance of landscape and grounds.
|
| 52500 |
Facilities Maintenance |
No definition available |
| 52900 |
Internal Sales Reimbursements |
No definition available |
| 53000 |
Rentals |
No definition available |
| 54000 |
Loan Repayments |
No definition available |
| 55000 |
Alterations & Remodeling |
No definition available |
| 59900 |
Physical Plant Reserves |
No definition available |
| 60000 |
Institutional Management & Support |
No definition available |
| 61000 |
Institutional Management |
No definition available |
| 62900 |
Inst. Mgt & Support Reserves |
No definition available |
| 80000 |
General Income |
No definition available |
| 81000 |
Institution General Reserves |
No definition available |
| 82000 |
Financial Aid |
No definition available |
| 82001 |
Scholarships & Fellowships |
NACUBO 452.17 Scholarships and Fellowships. ?443 of this manual covers scholarship allowances. Under the AICPA NPO guide, most student awards are now accounted for as either scholarship allowances or agency transactions. Student awards, made from contributed funds or grant funds, that are under the control of the institution (the institution decides who gets the award) and result in allowances in tuition and fees or auxiliary enterprise charges are treated as reductions of tuition or auxiliary enterprise revenue. Student awards from grant funds (e.g., Pell grants) that are made to specific students (not determined by the institution) are considered agency transactions and do not result in either revenues or expenses. In other cases, student awards are made in exchange for services provided to the institution, such as graduate and teaching assistantships and student work-study programs. In those cases, expenses are recorded in the function in which the student provides the service. For example, a tuition remission to a graduate teaching assistant in the biology department would be charged to instruction. However, remission of tuition or fees granted because of faculty or staff status, or family relationship of students to faculty or staff, should be recorded as staff benefits expenses in the appropriate functional expense category. NACUBO?s Advisory Report 97-1 issued by the APC provides greater detail on accounting for scholarships and fellowships and examples on applying the standards. Institutions, in applying this guidance on allocating financial aid between revenue discounts and expenses, generally initially record all aid as an expense and then determine the amount of aid that should be reported as a reduction of revenues in their general purpose financial statements. Accordingly, it is still advisable to maintain expense accounts for aid granted. This category includes the following subcategories: |
| 85001 |
Student Loans |
No definition available |
| 90000 |
Plant Construction & Improvement |
No definition available |
| 90001 |
Plant Construction |
No definition available |
| 93000 |
Plant Improvement |
No definition available |
| 97000 |
Renewal and Replacement |
No definition available |
| 99000 |
Fiduciary Management Services |
No definition available |
| 99100 |
Service Departments |
No definition available |
| 99200 |
Debt Services |
No definition available |
| 99300 |
Endowment Services |
No definition available |
| 99398 |
Agency Fund Management |
No definition available |
| 99399 |
Agency Fund Management (non HRIS) |
No definition available |
| 99400 |
Agency Fund Management |
No definition available |
| 99410 |
HRIS Payroll Deductions |
No definition available |
| 99500 |
Net Investment in Plant |
No definition available |
| 99600 |
Prepaid Operations |
No definition available |
| 99601 |
Instruction Prepaid |
No definition available |
| 99620 |
Research Prepaid |
No definition available |
| 99630 |
Public Service Prepaid |
No definition available |
| 99640 |
Academic Support Prepaid |
No definition available |
| 99650 |
Student Serv Prepaid |
No definition available |
| 99660 |
Physical Plant Prepaid |
No definition available |
| 99670 |
Institutional Support Prepaid |
No definition available |
| 99900 |
Clearing Operations |
No definition available |
