Back to Top
Accounting & Financial Reporting

Banner Program Codes & NACUBO Functions


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.


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



Last Updated: August 26, 2020 

Give us feedback about this page Submit Feedback