| Major Function | Classification of Expenses | Federal Function Code (F&A) | AICPA Function Code (SRECNP) | Higher Education Function Code (HEFC) | Temp Code |
|---|---|---|---|---|---|
| Instruction | All Teaching and Training (except Research Training)
Vocational Teaching Technical Teaching Credit and Non-Credit Courses Sponsored Instruction and Training |
INS | 10 | IN | TP10 |
| Research | Departmental Research | INS | 20 | DR | TP20 |
| Research | Sponsored Research
Research Training/Sponsored Fellowships University Research |
SOR | 20 | IPR | TP20 |
| Public Service | Community Service
Conferences Sponsored Health Service Cooperative Extension Public Broadcasting Sponsored Community Service Programs |
OSA | 30 | CS | TP30 |
| Libraries | Library | LIB | 40 | LIB | TP40 |
| Academic Service/Support | College Level (Dean) Departmental Administration | CDA
INS OSA |
40 | CDA
AA ACI |
TP40 |
| Student Services | Student Services Administration (Admissions/Registrar)
Social and Cultural Development for Students Counseling and Career Guidance Financial Aid Administration Student Records Student Health Services |
SAS | 50 | SS | TP50 |
| Institutional Support | Executive Management for the Institution
Fiscal Operations Space Management Legal Services Administrative Computing Services |
GA | 60 | IS | TP60 |
| Institutional Support Related to Sponsored Projects | Sponsored Projects Administration | SPA | 60 | SPA | TP60 |
| Operation and Maintenance of Plant | Physical Plant Administration
Building Maintenance Custodial Services Utilities Landscape and Grounds Major Repairs and Renovations of Buildings |
OM | 70 | PP | TP70 |
| Scholarships & Fellowships | Scholarships | INS | 80 | S&F | TP80 |
| Other Institutional Activities | Specialized Service Facilities (misc HEFC)
Service/Recharge Centers (misc HEFC) Residence Halls Dining Halls Hospitals and Clinics Student Union Intercollegiate Athletics Bookstores Faculty housing, student apartments, guest houses Chapels Theaters Public Museums Other similar Auxiliary Enterprises |
OIA | 90 | AUX or PS | TP90 |
