University of Virginia
Financial Analysis
Expenditure Function Code Directory
Revision Date: 8/7/2012
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Instruction
Instruction, General Academic
Instruction, General Academic – SWVA Ctr
Instruction, General Academic – Medicine
Instruction, General Academic – Medicine
(Graduate Medical Education)
Instruction, General Academic – Family Medicine
Instruction, Vocational /Technical
Community Education
Instruction Preparatory/Remedial
Instruction Preparatory/Remedial- Medicine
Instructional Information Technology
2000
2005
2020
2025
2030
2100
2300
2400
2410
2450
Research
Research, Institutes and Centers
Research, Projects & Individual
Research, Commonwealth Research Initiative
Research, Projects & Individual – SWVA Ctr
Research Information Technology
2600
2700
2710
2705
2790
Public Service
Community Service
Community Service – Funds for Excellence
Community Services – SWVA Ctr
Conferences, Workshops, etc.
Public Broadcasting Services
Public Service Information Technology
2800
2801
2805
2810
2820
2850
Academic Support
Libraries
Museums and Galleries
Educational Media Services
Academic Support Information Technology
Academic Support Information Technology
– SWVA Ctr
Ancillary Support
Academic Administration
Course and Curriculum Development
Academic Personnel Development
3000
3100
3200
3300
3305
3400
3500
3600
3700
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Student Services
Social and Cultural Development
Counseling and Career Guidance
Financial Aid Administration
Student Admissions
Student Services Administration
Student Records
Student Services Information Technology
4000
4200
4300
4400
4500
4600
4650
Institutional Support
Executive Management
Fiscal Operations
General Administration
General Administration – SWVA Ctr
Logistical Services
Public Relations/Development
Administrative Information Technology
5000
5100
5200
5205
5300
5400
5600
Operation and Maintenance of Plant
Physical Plant Administration
Physical Plant Administration – SWVA Ctr
Operation and Maintenance Information Technology
Building Maintenance
Rental Property
Custodial Services
Utilities
Landscape and Grounds Maintenance
Major Repairs and Renovations
6000
6005
6050
6100
6110
6200
6300
6400
6450
Scholarships and Fellowships
Scholarships
Scholarships – SLEAP Program
Fellowships
6500
6510
6700
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Auxiliary Enterprises
Student Dining Services (Aux)
Student Housing (Aux)
Student Health (Aux)
Stores and Shops (Aux)
Student Activities – Std Unions/Rec Facilities (Aux)
Student Activities – Rec & Intramural Programs (Aux)
Student Activities – Other (Aux)
Auxiliary Enterprises – Faculty/Staff
Parking and Transportation (Aux)
Intercollegiate Athletics (Aux)
Auxiliary Enterprises – Other
7010
7020
7030
7040
7050
7051
7052
7100
7110
7200
7300
Other Self-Supporting Enterprises
Other Self-Supporting Enterprises
7350
Auxiliary State Reporting – Central Use Only
Auxiliary State Reporting – Central Use Only
7399
Hospitals
Hospitals
8000
Independent Operations
Independent Operations/Institutional
8500
Other Expenditure Function Codes
Agency Projects
Revenue Only Projects
Revenue Only Projects – Auxiliary
9970
9990
9950
Balance Sheet Only Projects – Central Use Only
Clearing and Suspense Projects
Balance Sheet Projects
Balance Sheet Projects-Auxiliary
Loan Funds
Investments
Other
Agency
9800
9810
9850
9820
9830
9840
9970
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Renewal and Replacement
E&G
Student Housing
Parking and Transportation
Telecommunications
Student Health
Student Activities – Rec & Intramurals
Student Activities – Other
Intercollegiate Athletics
Other Auxiliary R&R
7981
7991
7992
7993
7994
7995
7996
7998
7999
Unexpended Plant
Unexpended Plant (capital projects)
Capital Project-Revenue Only
9700
9701
Debt – Central Use Only
Debt Operating – 0812-80930
Debt Operating – 0812-80940
Debt Operating – 0814-10440
Debt Operating – 0814-10790
Debt Operating – 0814-11004
Debt Operating – 0814-80930
Debt Operating – 0814-80940
Debt Operating – 0814-80980
Debt Operating – 0814-80990
Debt Operating – 0814-80995
Debt Operating – 0814-80910
Debt Operating – 0814-80997
Debt Operating – Other
9760
9761
9769
9770
9771
9772
9773
9774
9775
9776
9777
9778
9779
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Expenditure Function Codes and Definitions
In their financial statements, public institutions are required to classify
expenditures by function. The following functional classifications are derived
from the Financial Accounting and Reporting Manual for Higher Education.
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Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Operation and Maintenance of Plant
Scholarships and Fellowships
Auxiliary Enterprises
Hospitals
Independent Operations
The expenditure function is a code used to categorize a project’s primary reason
for existence. Expenditure functions include “core missions” of the University
(Instruction, Research, and Public Service), as well as “support” functions. The
bulleted sections below are designed to help guide ACADEMIC departments in
determining the appropriate expenditure function code for their expenditure
projects.
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The expenditure projects created by ACADEMIC departments will usually
fall into the core missions of Instruction, Research, and Public Service. To
a lesser degree, academic departments might have expenditure projects
that provide Academic Support or Student Services. Finally, academic
departments might have projects that provide Scholarships/Fellowships
support to students.
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Academic Support includes academic administration at both the dean and
department level. It also includes libraries.
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Student Services includes school/department based admissions and
records, as well as programs that provide social, cultural, counseling and
career guidance to students.
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Academic units would rarely, if ever, have expenditure projects that fall
into the Institutional Support, Operation & Maintenance of Plant, or
Auxiliary Enterprise expenditure function categories. Central
administrative support offices would usually establish projects with these
functions.
Each Oracle project in Funds Management must be assigned one (and only
one) expenditure function code.
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The following definitions should be used:
INSTRUCTION
The instruction category includes expenditures for all activities that are part of an
institution’s instruction program. Expenditures for credit and noncredit courses;
academic vocational and technical instruction; remedial and tutorial instruction;
and regular, special, and extension session should be included. Expenditures for
departmental research and public services that are not separately budgeted
should be included in this classification. This category excludes expenditures for
academic instruction when the primary assignment is administration – for
example, academic deans. However, expenditures for department chairpersons
and administrators for whom instruction is an important role are included.
The instruction category includes the following subcategories:
2000 Instruction, General Academic
2005 Instruction, General Academic – SWVA Ctr
2020 Instruction, General Academic – Medicine
2025 Instruction, General Academic – Medicine (Graduate Med Educ)
2030 Instruction, General Academic – Family Medicine
These subcategories include expenditures for formally organized and/or
separately budgeted instructional activities that are carried out during the
academic year, associated with academic offerings described by certain IPEDS
instructional program categories, offered for credit as part of a formal postsecondary education degree or certification program. Open university, short
courses, and home study activities falling within this classification and offered for
credit are included. However, these subcategories do 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.
2100 Instruction, Vocational/Technical
This subcategory includes expenditures for formally organized and/or separately
budgeted instructional activities that are carried out during the academic year,
usually associated with IPEDS instructional program categories identified as
vocational and technical, and offered for credit as part of a formal post-secondary
education degree or certificate program. Open university, short courses, and
home study 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.
2300 Community Education
This subcategory includes expenditures for formally organized and/or separately
budgeted instructional activities that do not generally result in credit toward any
formal post-secondary 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 expenditures for activities associated with
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programs leading toward a degree or certificate at a level below the higher
education level, such as adult basic education.
2400 Instruction Preparatory/Remedial
2410 Instruction Preparatory/Remedial – Medicine
These subcategories include expenditures for formally organized and/or
separately budgeted instructional activities that give students the basic
knowledge and skills required by the institution before they can undertake formal
academic course work leading to a post-secondary degree or certification. Such
activities, supplemental to the normal academic program, generally are termed
preparatory, remedial, developmental, or special educational services. These
instructional offerings may be taken prior to or along with the course work leading
to the degree or certificate. They are generally noncredit offerings, although in
some cases credit may be provided specifically for required preparatory or
remedial skills or knowledge should be included in this category. For example, if
students may satisfy preparatory requirements by taking offerings provided
primarily for other than remedial or preparatory purposes, those offerings should
be classified elsewhere.
2450 Instructional Information Technology
This subcategory includes expenditures for formally organized and/or separately
budgeted instructional information technology. If an institution does not
separately budget and expense information technology resources, the costs
associated with the three primary programs will be applied to academic support
and the remainder to institutional support.
RESEARCH
The research category includes all expenditures 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. (An example might be internal research awards, awarded by the
VPR’s Office…aka URPC {University Research Policy Council}). Subject to
these conditions, the category includes expenditures 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,
might be included in this category under the circumstances described.
Expenditures for departmental research that are separately budgeted for
research are included in this category. However, the research category does not
include expenditures for departmental research that are not separately budgeted.
Such expenditures are included in the instructional category.
The research category includes the following subcategories:
2600 Research, Institutes and Centers
This subcategory includes expenditures for research activities that are part of a
formal research organization created to manage a number of research efforts.
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This expenditure function code should only be used for projects owned by
the following state-approved Centers and Institutes:
Virginia Foundation for the Humanities and Public Policy
Center for Public Service
Institute of Government
State Climatologist
Virginia Center for Diabetes Professional Education
Center for Liberal Arts
Institute of Nuclear and Particle Physics
Institute for Afro American and African Studies
White Burkett Miller Center of Public Affairs
The Papers of George Washington
The Papers of James Madison
Gang Prevention Project
Center for Governmental Studies
Fisheries Resource Grant Fund
State Arboretum
O'Brien Center of Excellence in Urology
Center for the Advancement of Generalist Medicine
2700 Research, Projects & Individual
2705 Research, Projects & Individual – SWVA Ctr
These subcategories include expenditures for research activities and 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 general resources.
2710 Research, Commonwealth Research Initiative
This subcategory includes expenditures for research activities that are part of the
Commonwealth Research Initiative authorized by a specific state appropriation.
2790 Research Information Technology
This subcategory includes expenditures for formally organized and/or separately
budgeted research information technology. If an institution does not separately
budget and expense information technology resources, the costs associated with
the three primary programs will be applied to academic support and the
remainder to institutional support.
PUBLIC SERVICE
The public service category includes expenditures for activities established
primarily to provide non-instructional 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 non-instructional services to
particular sectors of the community.
The public service category includes the following subcategories:
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2800 Community Service
2801 Community Service – Funds for Excellence
2805 Community Services – SW VA Ctr
2810 Conferences, Workshops, etc.
These subcategories include expenditures 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 these subcategories are
generally sponsored and managed outside the context of both the agricultural
and urban extension programs and of the institution’s public broadcasting station.
2820 Public Broadcasting Services
This subcategory includes expenditures for operations and maintenance of
broadcasting services operated outside the context of the institution’s instruction,
research, and academic support programs. Excluded from this subcategory are
broadcasting services conducted primarily in support of instruction (classified in
the subcategory ancillary support), broadcasting services operated primarily as a
student service activity (classified in the subcategory social and cultural
development), and broadcasting services that are independent operations
(classified in the subcategory independent operation/institutional).
2850 Public Service Information Technology
This subcategory includes expenditures for formally organized and/or separately
budgeted public service information technology. If an institution does not
separately budget and expense information technology resources, the costs
associated with the three primary programs will be applied to academic support
and the remainder to institutional support.
ACADEMIC SUPPORT
The academic support category includes expenditures incurred to provide
support services or the institution’s primary missions: instruction, research, and
public service. It includes the retention, preservation, and display of educational
materials, for example, libraries, museums, 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 (instruction,
research, public service); 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.
This category includes the following subcategories:
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3000 Libraries
This subcategory includes expenditures for organized activities that directly
support the operation of a catalogued or otherwise classified collection.
3100 Museums and Galleries
This subcategory includes expenditures for organized activities that provide for
the collection, preservation, and exhibition of historical materials, art objects,
scientific displays, etc. Libraries are excluded.
3200 Educational Media Services
This subcategory includes expenditures 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.
3300 Academic Support Information Technology
3305 Academic Support Information Technology – SWVA Ctr
These subcategories include expenditures for formally organized and/or
separately budgeted academic support information technology. If an institution
does not separately budget and expense information technology resources, the
costs associated with the three primary programs will be applied to this category
and the remainder to institutional support.
3400 Ancillary Support
This subcategory includes expenditures for organized activities that provide
support services to the three primary programs of instruction, research, and
public service, but are not appropriately classified in the previous subcategories.
Ancillary support activities usually provide a mechanism through which students
can gain practical experience. An example of ancillary support is a
demonstration school associated with a school of education. The expenditures
of teaching hospitals are excluded.
3500 Academic Administration
This subcategory includes expenditures for activities specifically designed and
carried out to provide administrative and management support to the academic
programs. This subcategory is intended to separately identify only expenditures
for activities formally organized and/or separately budgeted for academic
administration. It includes the expenditures of academic deans (including deans
of research, deans of graduate schools, and college deans), but it does not
include the expenditures of department chairpersons (which are included in the
appropriate primary function categories). The subcategory also includes
expenditures for formally organized and/or separately budgeted academic
advising. Expenditures 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.
3600 Course and Curriculum Development
This subcategory includes expenditures for activities established either to
significantly improve or to add to the institution’s instructional offerings, but only
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to the extent that such activities are formally organized and/or separately
budgeted.
3700 Academic Personnel Development
This subcategory includes expenditures for activities that provide the faculty with
opportunities for personal and professional growth and development to the extent
that such activities are formally organized and/or separately budgeted. This
subcategory also includes formally organized and/or separately budgeted
activities that evaluate and reward professional performance of the faculty.
Included in this subcategory are sabbaticals, faculty awards, and organized
faculty development programs.
STUDENT SERVICES
The student services category includes expenditures 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 expenditures 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; expenditures for such an office are
best categorized in student services.
The student services category includes the following subcategories:
4000 Social and Cultural Development
This subcategory includes expenditures for organized activities that provide for
students’ social and cultural development outside the formal academic program.
This subcategory includes cultural events, student newspapers, intramural
athletics, student organizations, etc. Expenditures of ran intercollegiate athletics
program are included in this subcategory if the program is not operated as an
essentially self-supporting operation (in which case all the related expenses
would be reported as auxiliary enterprises).
4200 Counseling and Career Guidance
This subcategory includes expenditures 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.
4300 Financial Aid Administration
This subcategory includes expenditures for activities that provide financial aid
services and assistance to students. This subcategory does not include outright
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grants to students, which should be classified as either revenue reductions,
agency transactions, or expenses, as discussed elsewhere in this manual.
4400 Student Admissions
This subcategory includes expenditures for activities related to the identification
of prospective students, the promotion of attendance at the institution, and the
processing of applications for admission.
4500 Student Services Administration
This subcategory includes expenditures 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.
4600 Student Records
This subcategory includes expenses for activities to maintain, handle and update
records for currently enrolled students as well as for students previously enrolled.
4650 Student Services Information Technology
This subcategory includes expenditures for formally organized and/or separately
budgeted student services information technology. If an institution does not
separately budget and expense information technology resources, the costs
associated with the three primary programs will be applied to academic support
and the remainder to institutional support.
INSTITUTIONAL SUPPORT
The institutional support category includes expenditures for central executivelevel activities concerned with management and long-range planning for the
entire institution, such as the governing board, planning and programming, and
legal services; 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 institution; 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. To the
extent that fringe benefits are not assigned to other functional categories, those
benefits would be charged to institutional support.
Appropriate allocations of institutional support should be made to auxiliary
enterprises, hospitals, and any other activities not reported under the educational
and general heading of expenses.
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The institutional support category includes the following subcategories:
5000 Executive Management
This subcategory includes expenditures for all central, executive-level activities
concerned with management and long-range planning for the entire institution (as
distinct from planning and management for any one program within the
institution). All officers with institution wide responsibilities are included, such as
the president, chief academic officer, chief business officer, chief student affairs
officer, and chief development officer. This subcategory includes such
operations as executive direction (for example, governing board), planning and
programming, and legal operations.
5100 Fiscal Operations
This subcategory includes expenditures for operations related to fiscal control
and investments. It includes the accounting office, bursar’s office, and internal
and external audits. It also includes unallocated interest expense.
5200 General Administration
5205 General Administration – SWVA Ctr
5300 Logistical Services
These subcategories include expenditures for activities related to general
administrative operations and services (with the exception of fiscal operations
and administrative data processing). Included in these subcategories are
personnel administration, space management, purchase and maintenance of
supplies and materials, campus wide communication and transportation services,
general stores, printing shops, and safety services.
5400 Public Relations/Development
This subcategory includes expenditures for activities to maintain relations with
the community, alumni, or other constituents and to conduct activities related to
institution wide development and fund raising.
5600 Administrative Information Technology
This subcategory includes expenditures for formally organized and/or separately
budgeted administrative information technology. If an institution does not
separately budget and expense information technology resources, the costs
associated with the three primary programs will be applied to academic support
and the remainder to institutional support.
OPERATION AND MAINTENANCE OF PLANT
The operation and maintenance of plant category includes all expenditures of
current operating funds for the operation and maintenance of the physical plant,
in all cases net of the amount charged to auxiliary enterprises, hospitals, and
independent operations. It includes all expenditures for operations established to
provide services and maintenance related to grounds and facilities. Also
included are utilities, fire protection, property insurance, and similar items. It
does not include expenditures made from the institutional plant funds accounts.
As the college guide prohibits recording depreciation in the current funds, this
category does not include depreciation.
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This category includes the following subcategories:
6000 Physical Plant Administration
6005 Physical Plant Administration – SWVA Ctr
These subcategories include expenditures 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.
6050 Operation and Maintenance Information Technology
This subcategory includes expenditures for formally organized and/or
separately budgeted operation and maintenance information technology. If an
institution does not separately budget and expense information technology
resources, the costs associated with the three primary programs will be applied
to academic support and the remainder to institutional support.
6100 Building Maintenance
6110 Rental Property
These subcategories include expenditures for activities related to routine repair
and maintenance of buildings and other structures, including normally recurring
repairs and preventive maintenance.
6200 Custodial Services
This subcategory includes expenditures related to custodial services in buildings.
6300 Utilities
This subcategory includes expenditures related to heating, cooling, light and
power, gas, water, and any other utilities necessary for operation of the physical
plant.
6400 Landscape and Grounds Maintenance
This subcategory includes expenditures related to the operation and
maintenance of landscape and grounds.
6450 Major Repairs and Renovations
This subcategory includes expenditures related to major repairs, maintenance,
and renovations. Minor repairs should be classified as building maintenance.
The distinction between major repairs and minor repairs should be defined by the
institution.
SCHOLARSHIPS AND FELLOWSHIPS
The scholarships and fellowships category includes expenditures for
scholarships and fellowships – from restricted or unrestricted current funds – in
the form of grants to students, resulting from selection by the institution or from
an entitlement program. The category also includes trainee stipends, prizes, and
awards. Trainee stipends awarded to individuals who are not enrolled in formal
course work should be charged to instruction, research, or public service.
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Recipients of grants are not required to perform service to the institution as
consideration for the grant, nor are they expected to repay the amount of the
grant to the funding source. When services are required in exchange for
financial assistance, as in the College Work Study program, charges should be
classified as expenditures of the department or organizational unit to which the
service is rendered. Aid to students in the form of tuition or fee remissions also
should be included in this category. However, remission of tuition and fees
granted because of faculty or staff status, or family relationship of students to
faculty or staff, should be recorded as staff benefit expenditures in the
appropriate functional expenditure category.
This category includes the following subcategories:
6500 Scholarships
This subcategory includes grants-in-aid, trainee stipends, tuition and fee waivers,
and prizes to undergraduate students. It does not include funds for which
services to the institution must be rendered, such as payments for teaching.
6510 Scholarships – SLEAP Program
This subcategory is to distinguish SLEAP scholarships from other scholarships
(described above). In July 2000, the State Council of Higher Education for
Virginia (SCHEV), using funds from the federal Special Leveraging Educational
Partnership (SLEAP), created the Higher Education Teacher Assistance Program
(HETAP). This scholarship program was established by SCHEV to help address
the teacher shortage in Virginia by assisting undergraduate students enrolled in a
K-12 teacher preparation program. Preference is given to students enrolled in a
teacher shortage content area identified by the Virginia Department of Education.
6700 Fellowships
This subcategory includes grants-in-aid and trainee stipends to graduate
students. It does not include funds for which services to the institution must be
rendered, such as payments for teaching.
AUXILIARY AND ENTERPRISES
An auxiliary enterprise exists to furnish goods or services to students, faculty, or
staff, and charges a fee directly to, although not necessarily equal to, the cost of
the goods or services. The distinguishing characteristic of an auxiliary enterprise
is that it is managed as an essentially self-supporting activity. Examples are
residence halls, food services, intercollegiate athletics (only if essentially selfsupporting), college stores, faculty clubs, faculty and staff parking, and faculty
housing. Student health services, when operated as an auxiliary enterprise, also
are included. The general public may be served incidentally by auxiliary
enterprises. Hospitals, although they may serve students, faculty, or staff, are
classified separately because of their financial significance.
The auxiliary enterprise category includes all expenditures relating to the
operation of auxiliary enterprises, including expenses for operation and
maintenance of plant and institutional support. Also included are other direct and
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indirect costs, whether charged directly as expenses or allocated as a
proportionate share of costs of other departments or units.
This category includes the following subcategories:
7010 Student Dining Services (Aux)
7020 Student Housing (Aux)
7030 Student Health (Aux)
7040 Stores and Shops (Aux)
7050 Student Activities – Std Unions/Rec Facilities (Aux)
7051 Student Activities – Rec & Intramural Programs (Aux)
7052 Student Activities – Other (Aux)
These subcategories include expenditures for auxiliary enterprise activities
primarily intended to furnish services to students. A student health service, when
operated as an auxiliary enterprise, is included. However, intercollegiate
athletics are excluded from this category.
7100 Auxiliary Enterprises – Faculty/Staff
7110 Parking and Transportation (Aux)
These subcategories include expenditures for auxiliary enterprise activities
primarily intended to provide a service to the faculty and/or staff. Such activities
include the faculty club, faculty/staff parking, and faculty housing.
7200 Intercollegiate Athletics (Aux)
This subcategory includes expenditures for an intercollegiate sports program
when the program is operated in accordance with the definition of an auxiliary
enterprise, which means that it is essentially self-supporting.
7300 Auxiliary Enterprises – Other
This subcategory includes expenditures for auxiliary enterprise activities primarily
intended to furnish goods and services that are related to the higher education
mission. Customers of these goods and services will primarily not be students,
faculty, or staff. Entities of this type are formed to meet the geographic and public
service needs of a region and generally relate to an institution’s mission of
teaching, research, or public service. Examples of such an entity would be a drug
testing center or a university press department.
OTHER SELF-SUPPORTING ENTERPRISES
7350 Other Self-Supporting Enterprises
This subcategory includes activities that were primarily established to provide
goods and services to other internal units on a fee for service basis. The
following characteristics assist in identifying these units:
1. They are self-supporting units that operate on a break-even basis for those
goods and services offered to other units.
2. They could provide, to a lesser extent, the same goods and services to
faculty, staff, students, and related entities.
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3. The goods and services are provided at an institutional level. This excludes
enterprises that only serve units within the same department. Examples are
that a telecommunications department services the entire institution and
would be considered other self-supporting while the chemistry stores
department only services other chemistry units and is therefore reported in
net within Educational and General (331-339).
4. This classification does not preclude the current reporting practices for
entities included in other functional categories.
5. The subcategory of Other Self-Supporting Enterprises should be net of
expenses since the predominance of transactions are internal.
AUXILIARY STATE REPORTING – CENTRAL USE ONLY
7399 Auxiliary State Reporting – Central Use Only
This subcategory is used by Central Administration for State reporting purposes.
HOSPITALS
8000 Hospitals
The hospital category includes all expenditures associated with the patient care
operations of a hospital, including nursing and other professional services,
general services, administrative services, fiscal services, and charges for
physical plant operations and institutional support. Also included are other direct
and indirect costs, whether charged directly as expenses or allocated as a
proportionate share of costs of other departments and units. Expenditures for
activities that take place within the hospital, but that are categorized more
appropriately as instruction or research, are excluded from this category and
accounted for in the appropriate categories.
INDEPENDENT OPERATIONS
The independent operations category includes expenditures that are independent
of or unrelated to, but that may enhance the primary missions of, an institution.
This category generally is limited to expenses associated with major federally
funded research laboratories. Excluded are expenses associated with property
owned and managed as investments of the institution's endowment funds.
Expenditures of independent operations are identified by the same criteria as
educational and general expenditures to distinguish them from transfers.
Mandatory transfers follow the same criteria of identification as educational and
general mandatory transfers to distinguish them from expenditures and nonmandatory transfers. Non-mandatory transfers follow the same criteria of
identification as educational and general non-mandatory transfers to distinguish
them from expenditures and mandatory transfers.
This subcategory includes the following category:
8500 Independent Operations/Institutional
This subcategory includes separately organized operations owned or controlled
by an institution but unrelated to, or independent of, the institution’s missions.
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This subcategory generally includes commercial enterprises operated by the
institution but not established to provide services to students, faculty, or staff or
to provide support to one or more of the institution’s missions. Activities operated
as auxiliary enterprises (i.e., those established to provide a service to students,
faculty, or staff and charging a fee related to the cost of the service) are excluded
from this subcategory. Operations with commercial aspects that primarily
support instruction, research, and/or public service (for example, hospitals and
ancillary support activities) are excluded. Also excluded are activities operated
as a part of the institution’s endowment funds.
OTHER EXPENDITURE FUNCTION CODES
9970 Agency Projects
9990 Revenue Only Projects
9950 Revenue Only Projects-Auxiliary
These subcategories are used to denote:
Expenditure projects (9970) that belong to entities for which UVA serves as the
fiscal agent and revenue projects which have the deposit and recording of
revenue as their sole purpose. Thus, expenses should never be charged to
revenue only projects and awards should never fund revenue only projects.
BALANCE SHEET ONLY PROJECTS – CENTRAL USE ONLY
9800 Clearing and Suspense Projects
9810 Balance Sheet Projects
9850 Balance Sheet Projects-Auxiliary
9820 Loan Funds
9830 Investments
9840 Other
9970 Agency
These subcategories are used by Central Administration for reporting purposes.
RENEWAL AND REPLACEMENT
7981 E & G
7991 Student Housing
7992 Parking and Transportation
7993 Telecommunications
7994 Student Health
7995 Student Activities – Rec & Intramurals
7996 Student Activities - Other
7998 Intercollegiate Athletics
7999 Other Auxiliary R&R
These subcategories include expenditures for renewal and replacement of
institutional properties.
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UNEXPENDED PLANT
9700 Unexpended Plant (capital projects)
This subcategory includes expenditures for construction or acquisition of
institutional properties.
9701 Capital Project-Revenue Only
This subcategory includes revenue projects which have the deposit and
recording of revenue as their sole purpose. Thus, expenses should never be
charged to revenue only projects and awards should never fund revenue only
projects.
DEBT – CENTRAL USE ONLY
9760 Debt Operating – 0812-80930
9761 Debt Operating – 0812-80940
9769 Debt Operating – 0814-10440
9770 Debt Operating – 0814-10790
9771 Debt Operating – 0814-11004
9772 Debt Operating – 0814-80930
9773 Debt Operating – 0814-80940
9774 Debt Operating – 0814-80980
9775 Debt Operating – 0814-80990
9776 Debt Operating – 0814-80995
9777 Debt Operating – 0814-80910
9778 Debt Operating – 0814-80970
9779 Debt Operating – Other
This subcategory is used by Central Administration for State and other reporting
purposes. It includes expenditures for debt service charges and the retirement of
indebtedness on institutional properties.
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