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Business and Financial Policies and Procedures

Section 16.4.3 - Functional A-21 Cost Categories and Definitions

Chicago Campus Supplement

This section provides a listing of the NACUBO function codes and their definitions.

NACUBO Function Codes, Titles, and Definitions

University expenditures are recorded by functions established by the National Association of College and University Business Officers (NACUBO). Each University account is assigned a NACUBO function code. Fund Raising, alumni relations, public relations, and other unallowable A-21 activities should be identified with a "99" in the last two digits of the function code, for example, 1099, 1399, 1599, etc.

The University reporting functions are:

  • 10XX - Instruction and departmental research
    Expenditures for all activities that are part of the university's instruction program. It includes credit and non-credit courses for academic, vocational and technical instruction, and remedial and tutorial instruction.
  • 11XX - Organized research
    Expenditures for activities specifically organized to produce research outcomes whether commissioned by an agency external to the university or separately budgeted by an organizational unit within the university. It includes institutes and research centers and individual and project research.
  • 12XX - Public service/other sponsored activity
    Expenditures for activities that are established primarily to provide non-instructional services beneficial to individuals and groups external to the university. It includes such services as cooperative extension service, community service, and public broadcasting services.
  • 13XX - Academic support
    Expenditures to provide support services for the university's primary missions (Instruction, Research, and Public Service). It includes departmental administration, libraries, museums, educational media services, academic computing support, academic administration, academic personnel development, and course and curriculum development.
  • 14XX - Student services
    Expenditures for offices of admission and registrar and those activities which have the primary purpose of contributing to the student's emotional and physical well-being and to his or her intellectual, cultural, and social development outside the context of the formal instructional program. It includes student services administration, social and cultural development, counseling and career guidance, financial aid administration, and student admissions and records.
  • 15XX - Institutional support
    Expenditures for central executive level activities concerned with management and long term planning of the entire university; fiscal operations including the investment office; administrative data processing; space management; employee personnel and records; logistical activities that provide procurement, storerooms, safety, security, printing, and transportation services to the university; support services to faculty and staff that are not operated as auxiliary enterprises; and activities concerned with community and alumni relations including development and fund raising.
  • 16XX - Operations and maintenance of physical plant Expenditures of current operating funds for the operation and maintenance of physical plant. It includes physical plant administration, building maintenance, utilities, and custodial services.
  • 17XX - Scholarships and fellowships
    Expenditures for scholarships and fellowships in the form of outright grants to students selected by the university and financed from current funds, restricted or unrestricted including trainee stipends and awards. (Budget excludes the value of tuition and fee waivers granted to staff and graduate assistants.)
  • 20XX - Auxiliary enterprises
    Expenditures for self supporting operations which are not directly related to instruction, research, or public service units but which exist to furnish goods or services to students, faculty, and staff. Examples include food service, residence halls, bookstores, and student unions.
  • 30XX - Hospital
    Expenditures associated with the patient care operations of the hospital. It includes direct patient care, health care supportive services, and administration of the hospital.
  • 40XX - Independent operations
    Expenditures of operations which are independent of, or unrelated to, but which may enhance the primary missions of the university. It includes commercial operations such as the Pavilion, and the Steam Plant.

 

Please send questions regarding this policy manual to OBFSPolicies@uillinois.edu.

Last Updated: March 23, 2008 | Approved: Senior Associate Vice President for Business and Finance | Effective: February 1993

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