Banner Program Codes & NACUBO Functions

Overview

The Program code segment (i.e., the “P” in the C-FOAPAL) is a very important segment of the Banner accounting string which has various reporting implications. The Program code helps create a standard reporting structure for accurately classifying expense activity according to the purpose for which the costs were incurred. The Program code helps denote why an expense was incurred, as opposed to denoting what was purchased (as an Account code would do). For example, if a unit purchases research supplies, then the Account code would help classify the purchase as a supply expense, while the Program code would denote that the purchase was tied to the University’s research mission.

Essentially, the Program code was designed to serve two primary objectives:

1. To identify the “function” of the activity (such as Instruction, Research, Public Service, etc.) according to standard definitions developed by the National Association of College and University Business Officers (NACUBO); and


2. To distinguish between operational activities within fund types that may be shared by multiple departments or activities (such as state, ICR, self-supporting, service plan, and federal agriculture research funds).

For an in-depth explanation of Program codes and NACUBO functions, see the Overview of Banner Program Codes & NACUBO Functions document. This document goes in-depth to provide many details, examples, and explanations of the various intricacies surrounding Program codes and NACUBO functions.

If you have any questions or need further details on any of these topics, please refer to the Program Codes or NACUBO Functions section of the UAFR Who to Ask list and reach out to us for further assistance.

Resources

See below for more helpful resources related to Banner Program codes and NACUBO functions:

• Overview of Banner Program Codes & NACUBO Functions– This document goes into depth on Banner Program codes and NACUBO functions, providing detailed definitions, explanations, and examples.


• NACUBO Functions – Activity Lookup Table – This is a user-friendly reference tool that can be used to help identify the proper NACUBO function to use when classifying various types of common activities you may encounter in your day-to-day operations.


• NACUBO Function & Allowable Fund Type Combinations Grid– This grid gives a summary of which NACUBO functions are allowed (and not allowed) on each fund type.


• Program Codes & NACUBO Functions Presentation– This is a PowerPoint presentation used during past Business Manager Group (BMG) meetings which gives a helpful introduction to Banner Program codes and NACUBO functions.

Last Updated: August 26, 2020