Program Codes
Frequently used program codes.
| Code | Description | |
| 10X | Instruction: | This activity includes institutional services in which knowledge, expertise, and skill are acquired and accumulated by faculty members through departmental research and other academic and scholarly efforts and transmitted to students through pedagogical endeavors. It includes all basic and immediately supportive activities which constitute instructional programs of the institution and is inclusive of five specific instructional elements; namely, Instruction, Summer Term instruction, Non-Credit and Receipts-Supported Instruction, (ECU) Division of Health Affairs, and (NCSU) Veterinary Medicine, and the School of Government at UNC-Chapel Hill. Expenditures for instructional information technology resources that are separately budgeted and accounted for within instruction should be reported. If information technology resources are not separately budgeted and accounted for within instruction, they should be reported within Purpose 152 Academic Support or Purpose 170 Institutional Support as appropriate. Expenditures for departmental research that are separately budgeted specifically for research should not be included in this category. (See purpose 110 Organized Research for reference to departmental research.) |
| 101 | Regular Term Instruction: Includes departmental research and general academic instruction offered for academic credit on or off-campus. Summer Session is excluded. It includes academic departmental heads, departmental chairpersons, all budgeted teaching positions, and support personnel subject to supervision and direction by persons filling the aforementioned positions. Also, includes supportive services, supplies, and equipment required by such positions. | |
| 102 | Summer Term Instruction: Includes departmental research and general academic instruction offered for credit or non-credit during a summer term or session. It includes summer term administrators, all teaching positions budgeted for summer term instruction, and all supportive personnel, services, and materials associated with and required by those positions. | |
| 103 | Non-Credit & Receipt-Supported Instruction: Includes instruction for which degree credit is not granted, as well as instruction offered through contract agreements at a charge designed to cover program costs (receipt-supported). Instruction may be delivered on campus or at a distance. Non-degree credit instruction includes educational activities in the form of adult education, adult basic education, vocational education, continuing education, personal development, and professional review, renewal, and improvement. Receipts-supported programs may be for academic credit or non-credit, but receive no state appropriation support and charge according to program costs. Instruction may be delivered as regular courses, short courses, special courses, conferences, consortia, correspondence courses, seminars, or workshops. Costs include program directors, instructional and support personnel, services, and materials required for non-credit extension instruction. | |
| 106 | Veterinary Medicine: Includes instruction and departmental research under auspices of the College of Veterinary Medicine at North Carolina State University at Raleigh, including activities performed at other sites. It includes the Dean, all teaching positions budgeted for this School, and all supportive personnel, services, and materials associated with and required by those positions. | |
| 109 | ARRA Fiscal Stabilization: This fund provides for the accounting and budgeting of federal education stabilization funds as made available to North Carolina’s public Institutions of Higher Education (IHEs) under the federal American Recovery and Reinvestment Act (ARRA) provisions passed by Congress in February 2009. This funding was made available to states through the State Fiscal Stabilization Funds (SFSF) portion of ARRA and is available only in state fiscal years 2008-09, 2009-10, and 2010-11. | |
| 110 | Organized Research Includes research efforts of a specified scope which are conducted for the primary purpose of producing identified research outcomes, whether commissioned by an external agency or separately sponsored within the institution. It includes research project personnel, individual research, and sponsored research that is not separately budgeted. It also includes expenditures for IT that are separately budgeted and accounted for within organized research. If information technology resources are not separately budgeted and accounted for within organized research they should be reported within purpose 152 and/or 170 as appropriate. | |
| 119 | Race to the Top: This purpose code will be used exclusively for tracking and reporting on the federal ARRA grant for Race to the Top. It will be used in both the campus General Fund and Institutional Trust Fund Budgets. This purpose code will only be used by the institutions that receive the ARRA Race to the Top allocation. | |
| 12X | Agricultural Research Service (Agric Research Serv): | This activity includes the conduct and management of research efforts in agricultural and life sciences at North Carolina State University at Raleigh (NCSU), University Research Farms, and outlying Research Stations. The North Carolina Agricultural Research Service is the research component of the School of Agriculture and Life Sciences at NCSU, serves as the statewide agricultural, forestry, and home economics research agency for the State of North Carolina, and is organized to perform research in biological sciences and to apply research findings in statewide agricultural activities. Also, it includes expenditures for information technology that are separately budgeted and accounted for within agricultural research. If information technology resources are not separately budgeted and accounted for within agricultural research they should be reported within Purpose 152 and/or 170 as appropriate. |
| 121 | Agricultural Research Service – Administration: Includes the management, direction, and fiscal operations of the North Carolina Agricultural Research Service. | |
| 122 | Agricultural Research Service – Research: Includes the departmental heads, project leaders, and their support personnel for the North Carolina Agricultural Research Service. | |
| 123 | Agricultural Research Service – Research Stations: Includes the operation of the University Research Farms and the outlying Research Stations (Farms) of the North Carolina Agricultural Research Service. | |
| 13X | Cooperative Extension Service: | This cooperative activity includes the dissemination of information and findings in agricultural research to agricultural producers and consumers following discovery and compilation by the North Carolina Agricultural Research Service of North Carolina State University at Raleigh (NCSU). The North Carolina Cooperative Extension Service includes noninstructional public service programs in agriculture, family living, youth development, and community resource development provided through cooperative extension efforts of NCSU and the United States Department of Agriculture. Also, it includes expenditures for information technology that are separately budgeted and accounted for within cooperative extension. If information technology resources are not separately budgeted and accounted for within cooperative extension they should be reported within Purpose 152 and/or 170 as appropriate. |
| 131 | Cooperative Extension Service – State Administration: Includes the management, direction, and fiscal operations of the Agricultural Extension Service, and the purchase, operation, and maintenance of its motor vehicles. | |
| 132 | Cooperative Extension Service – State Program Operation: Includes on-campus faculty and staff of North Carolina State University at Raleigh who provides support to the North Carolina Agricultural Extension Service programs and function as an integral resource of the Service. In addition, this purpose includes publications and other communicative media of the North Carolina Agricultural Extension Service which disseminates information and findings in agricultural research discovered and compiled by the North Carolina Agricultural Research Service. | |
| 133 | Cooperative Extension Service – County Program Operation: Includes supervisory assignments and duties of district agents, as well as assignments and duties of county chairpersons, county agents, home economics agents, and support staff in the North Carolina Agricultural Extension Service. In addition, it includes operations of 4-H Club extension programs. | |
| 14X | Public Service: | This activity includes non-instructional and non-research services provided primarily for the benefit of persons external to The University. This activity includes the UNC Center for Public Television, community services, and the Center for the Advancement of Teaching, and the contract activity associated with the Microelectronics Center for North Carolina (MCNC). Also, it includes expenditures for information technology that are separately budgeted and accounted for within public service. If information technology resources are not separately budgeted and accounted for within public service they should be reported within Purpose 152 and/or 170 as appropriate. |
| 142 | Community Services: Includes certain educational services made available to the general public and require the use of personnel, equipment, and facilities of the institution. It includes advisory, consulting, cultural, health care, and information services outside the context of instructional and organized research programs for the purpose of sharing institutional capabilities, expertise, and resources with persons external to the institution in meeting community needs. It does not include degree-related and non-degree-related instruction. It includes the Veterinary Practice Plans at NCSU. | |
| 15X | Academic Support: | This activity includes services of the institution which provide support to and are an integral part of one or more of the three primary activities, (i.e., instruction, organized research, and public service). This activity includes libraries and general academic support. |
| 151 | Libraries: Includes organizational divisions whose responsibility includes the acquisition, collection, classification, cataloging, displaying, maintenance, restoration, and distribution of printed, published, recorded, duplicated, discovered, and created and collected materials, resources, and objects. Also, it includes the various forms of aid and assistance and related data processing capabilities provided to facility users. | |
| 152 | General Academic Support: Includes non-library academic support services of the institution which provide direct assistance to and are an integral part of one or more of the three primary activities (i.e., instruction, organized research, and public service), including their constituent purposes. It includes academic and research administration (e.g., associate and assistant vice chancellors for academic affairs, college deans, academic deans, graduate school deans, faculty deans, research deans, and accompanying associate and assistant deans), ancillary support (e.g., academic advising, faculty awards, demonstration schools, glass blowing shops, laboratory schools, critic teacher programs, cooperative education programs, academic personnel development, course and curriculum development [when separately funded], The University Press, nuclear reactors, and planetariums), educational media (e.g., closed-circuit television, learning resource facilities, and film, record, tape, audio, and video facilities), museums and galleries (e.g., art objects, arboretums, botanical gardens, zoological gardens, scientific displays, traveling exhibits, guidebooks, and publications), and academic information technology (not separately budgeted and accounted for within purpose codes 10X, 110, 12X, 13X or 14X). | |
| 160 | Student Services: | Includes functions and services of the institution which support and complement academic programs and enhance the total development of students by contributing to their cultural, social, intellectual, physical, and emotional maturation. It includes student services administration (e.g., associate and assistant vice chancellors for student affairs, dean of students, and accompanying associate and assistant deans), student admissions and records maintenance (e.g., recruitment, evaluation, processing of applications for admission, registration, registrar, graduation activities, catalogs, and identification of students), student vocational and avocational testing), student financial aid administration (e.g., administration of student loans, scholarships, grants, and work-study programs, and financial counseling), student social and cultural development (e.g., orientation programs, minority affairs, veterans’ services, services for physically handicapped and disadvantaged students, student religious and political organizations, and foreign student services), aural broadcasting services, symphony orchestras, non-auxiliary intramural athletics, and related information technology. This activity excludes student financial aid funds. |
| 170 | Institutional Support: | Includes functions and services, exclusive of physical plant operations, which provide continuous general operational support to the institution. It includes all central, executive-level management of and long-range planning for the entire institution, all areas of executive direction (e.g., the governing board, the chief executive officer [i.e., the chancellor], and senior executive officers [e.g., vice-chancellors and the provost]), fiscal operations (e.g., accounting, contracts and grants, payroll, trusts, systems and procedures, disbursements, cash management, cashiers, budget preparation and administration, investments, internal controls, internal auditing, and account collections), legal advisors and consultants, institutional research, facility and space management, employee personnel and records, central purchasing, non-auxiliary central stores, central transportation (e.g., campus traffic, campus buses, receiving and shipping, non-auxiliary motor pools), central mail services, central telephone services, non-auxiliary printing and duplicating services, alumni and community relations (e.g., alumni records and publications, public information, public relations, and news service), fundraising (e.g., development, and endowments), and related information technology. |
| 180 | Physical Plant Operations: | Includes functions and services of the institution which operate, repair, and maintain physical facilities and grounds, provide utility and environmental services, and their accompanying administrative and support components. It includes custodial services, property insurance, and controls, utility plants, utility acquisition and distribution, trash collection, campus architects, construction engineers, related information technology, and campus safety and security (e.g., environmental health and safety, fire protection, campus security, campus police, guards, and watchers). Except for projects authorized under G.S. 116-13.1(c) or G.S. 116-30.3B, it excludes capital expenditures for plant expansion, plant modifications, and related architectural services; these excluded expenditures are provided in activity 300 Capital Improvements. This activity is compatible with revenues generated within the institution from utility and other services provided to self-supporting (non-appropriated) operations. |
| 20X | Student Auxiliaries: | This activity includes management, operations, and maintenance of auxiliary enterprises designed to primarily serve students of the institution. Fees are charged to students for available services and for services utilized, and each constituent purpose is operated as a self-supporting entity. Also, each constituent auxiliary must sustain all its direct costs of operation and its proportionate share of indirect costs. |
| 201 | Auxiliary Administration: Includes the centralized managerial service for the auxiliary service operations. It provides governance to two or more of the auxiliary service operations identified by purposes numbered 202 through 219. Revenues are generated from fees charged to benefiting auxiliary enterprises. | |
| 202 | Campus Center: Includes the management, operation, and maintenance of the campus center or student union facilities. Revenues are generated from fees levied on students and from sales and services rendered. | |
| 203 | Food Services: Includes the management, operation, and maintenance, or subcontracting, of the institution’s various food-serving programs. It includes such functions whether operated in dining halls, lunchrooms, cafeterias, snack bars, vending machines, or by catering. Revenues are generated from sales and services rendered. | |
| 204 | Health Services: Includes the management, operation, and maintenance of the dispensary or infirmary for purposes of providing medical services, assistance, and attention to students. Revenues are generated from fees levied on students for available services and from sales and services provided. | |
| 205 | Housing Services: Includes the management, operation, and maintenance of facilities providing housing, residence, and lodging services for students. Revenues are generated from sales and services rendered. | |
| 206 | Laundry Services: Includes the management, operation, and maintenance of washing, cleaning, dry cleaning, ironing, and linen rental services for students. Revenues are generated from sales and services rendered. | |
| 207 | Recreational Services: Includes the management, operation, and maintenance of recreational, cultural, and social programs for students. It includes student organizations, art exhibitions, dances, festivals, receptions, banquets, intramural and intercollegiate athletics, concerts, guest lectures, and visiting artist/concert series. Revenues are generated from fees levied on students for available services and from sales and services provided. | |
| 208 | Student Stores: Includes the management, operation, and maintenance of service facilities which provide textbooks, supplies, materials, and instruments to students. Revenues are generated from sales and services rendered. | |
| 21X | Institutional Auxiliaries: | This activity includes management, operations, and maintenance of auxiliary enterprises designed to primarily serve the institution and its faculty and staff. Fees are charged for services utilized, and each constituent auxiliary is operated as a self-supporting entity. Also, each constituent auxiliary must sustain all its direct costs of operations and its proportionate share of indirect costs. |
| 212 | Central Stores Includes the management, operation, and maintenance of the institution’s central stores and warehouse facility for acquiring, stocking, and dispensing supplies and materials utilized in large volumes by multiple divisions of the institution. Revenues are generated from sales and services rendered. | |
| 213 | Creamery: Includes the management, operation, and maintenance of the dairy creamery at North Carolina State University at Raleigh. Revenues are generated from sales and services rendered. | |
| 214 | Printing and Duplicating: Includes the management, operation, and maintenance of the institution’s centralized facility for providing printing, binding, duplication, and reproduction services to departments and divisions of the institution. Revenues are generated from sales and services rendered. | |
| 216 | Vehicle Registration: Includes the management, operation, and maintenance of the vehicle registration, parking, and control services provided to faculty, staff, and students. It excludes the institution’s safety and security forces; it is included in activity number 170. Revenues are generated from sales and services rendered. | |
| 219 | Other Auxiliary Operations: Includes the management, operation, and maintenance of institutional-related auxiliary enterprise operations not qualifying for inclusion in one of the identified auxiliary enterprises. Revenues are generated from sales and services rendered. | |
| 230 | Student Financial Aid | Includes funds available for distribution as scholarships, fellowships, traineeships, trainee stipends, grants, grants-in-aid, prizes, and awards to students enrolled in a degree or certificate programs at the institution. This activity also includes awards to students in both the Pell Grants program and the Supplemental Educational Opportunity Grants (SEOG) program. Furthermore, cash basis BD701 reporting requires that this activity include the matching funds for work-study, SEOG, and student loan programs and provisions for transfers thereof. (However, for accrual basis reporting, work-study, and SEOG matching funds, expenditure objects 8150 and 8170, should be reclassified.) The disbursement of work-study funds or loan funds to students should not be classified as Student Financial Aid, either in cash basis or accrual basis accounting. Disbursements of work-study funds should be classified according to the activity or purpose in which services are rendered to the institution, whereas disbursements of student loan funds should be recorded in loan fund accounts as increases in loans receivable. This activity also excludes the administration of student financial aid, which is provided in activity 160 Student Services, and all tuition waivers. (For cash basis reporting, regular term tuition waivers accompany regular term tuition revenues as contra balances in activity 990 Multiactivity, and summer term tuition waivers accompany summer term tuition revenues as contra balances in purpose 102 Summer Term Instruction. For accrual-basis reporting, student tuition waivers should be included in Purpose 230 – Student Financial Aid. Faculty and staff waivers, however, should not be reflected in either Student Financial Aid or in Multiactivity. Rather these waivers should be reflected in the functional area where the employees worked.) |
| 24X | Grants and Subventions: | Includes the series of educational financial aid programs financed by State appropriations to The University of North Carolina Board of Governors and for which the Board of Governors is statutorily responsible. This activity, and its constituent purposes, is applicable only to budgets and accounts administered for The University of North Carolina Board of Governors at UNC General Administration. |
| 249 | Other Aids and Grants: Includes grant and subvention financial aid programs of the UNC Board of Governors not identified by purposes numbered 241 through 248. | |
| 25X | Reserves: | This activity includes budgeted State appropriations which are not assigned to specific activities or purposes. These budgetary amounts are unavailable for expenditure until approval is received for specific utilization and after transfer to non-reserve accounts. |
| 251 | Salary Related Reserves: Includes budgeted State appropriations unassigned to specific activities or purposes but designated for eventual use as salary increments and related staff benefits. This activity is incompatible with expenditures. | |
| 252 | Other Reserves: Includes budgeted State appropriations unassigned to specific activities or purposes but designated for eventual use as nonsalary related expenditures. This activity is compatible with expenditure object 8191 only. | |
| 3XXXX | Capital Improvements: | This activity includes projects related to the acquisition, construction, purchase, addition to, expansion, alteration, modification, and improvement of capital assets, including architectural services, and is inclusive of expenditures and revenues for land, buildings, equipment, and other capital outlays. |
| 301XX-399XX | These purposes identify specific capital improvement projects of individual institutions. The ninety-nine available numbers beginning with 301 are used by constituent institutions to identify capital improvement projects in capital improvement budgets. Titles for each of these ninety-nine purposes are not standardized in the Chart of Accounts but are determined by individual institutions of The University. An assigned purpose classification is significant when associated with a related budget entity and expenditure object. | |
| 397 | Plant Funds – Non-Appropriated: Includes capital improvements. | |
| 40X | Service Agreements: | This activity includes special service programs financially supported with grants provided by federal and non-federal agencies and organizations and designed to achieve identified goals. |
| 401 | Educational Agreements: This program code includes Federally, State, and privately financed training and educational service programs subject to terms of contracts and grants. These educational service agreements include summer institutes, special training programs for selected participants, professional or technical services to cooperating countries, development and introduction of new or expanded courses, and similar instruction-oriented undertakings, including special research training programs. It excludes awards for organized research, project research, sponsored research, awards exclusively for student financial aid, and institutional grants. | |
| 402 | International Agreements: Includes the administration of assistance programs designed to assist people in certain emerging nations to develop human and economic resources, increase productive capacities, improve the quality of human life, and promote economic and political stability. These endeavors are usually subject to agreements with the United States Agency for International Development and may involve the utilization of expertise in a variety of disciplines. | |
| 501 | Depreciation | For Finance and Business Office use only. |
| 990 | Multiactivity (for Central Office use only): | Multiactivity (for Central Office Use Only): This activity is applicable to transactions concurrently and indiscernibly associated with two or more activities or programs/purposes. Its use is appropriate only as follows: in general fund budgets in combination with revenue accounts 40111, 40112, 40113, 40116, 40121, 40122, 40123, 40124, 40125, 40126, 40127, 40130, and 40940 (other revenues, expenditures, transfers, and reserves are not compatible with activity 990 in general fund budgets). |