Skip to Main Content

Finance Procedures Manual

You are in the main content

Classification and Coding Structure (2000) Procedures

Procedure Number Procedure Name Category Content
2005 Program Structure Classification and Coding Structure (2000)

.100 General

The program component is a statewide activity classification used for allocation of resources (the appropriation process) and expenditure (cost) information. The program component applies to expenditures only and relates exclusively to Expenditures, Expenditure Credits and Recoveries. Program code 998 is assigned as an identifier of all capital outlay projects for recording purposes.

.200 Program and Subprogram Structure

The program structure is divided into three levels, Program, Subprogram, and Element. The Department of Planning and Budget under the authority of the General Assembly controls the Program Structure.

.210 Education Function

This function includes all programs and activities provided to assist individuals in developing knowledge, skills, and cultural awareness.

.211 Higher Education - Educational and General

Educational and General includes all Programs and activities to coordinate and provide instruction, research, and public service through a system of higher education institutions.

101 Higher Education Instruction

Includes all activities that are a part of the University's instructional program.

101-10 - General Academic Instruction

Includes all Instructional activities that may be applied as credit toward a postsecondary degree or certificate in an academic program or field of study. The intent of activities is to provide course and educational experiences for degree-oriented students but may also serve unclassified students.

101-30 - Vocational Education

Instructional activities intended for credit toward an approved associate degree or certificate or diploma below the associate degree level.

101-40 - Community Education

Includes all non-degree credit instruction to provide skills and education to acquire licensure, certification or to provide recreational or vocational education to the college community.


102 Higher Education Research

Internally supported research that is separately budgeted, institutes or research centers.

102-20 - Individual or Project Research

Includes all individual research and/or research projects that are separately budgeted within the University. The activities are normally managed within the academic departments, with stated goal or purpose, and are created for a specified period.



103 Higher Education Public Services

Activities that provide non-instructional service beneficial to individuals and groups external to the institution. The activities generally include seminars and projects for the public.

103-10 - Community Services

Community service activities provide the public access to the non-instructional resources and unique capabilities that exist within the institution. The primary intent is to provide services that are beneficial to groups and individuals outside the University such as entertainment and recreational offerings.

103-30 - Public Broadcasting Services

Public Broadcasting activities are intended to provide services to general population.



104 Higher Education Academic Support Program

Activities that primarily provide support services to the institution's primary programs of instruction, research, and public service.

104-10 - Libraries

Library activities directly support collecting, cataloging, storing, and distributing published materials primarily in support of the University's academic programs.

104-20 - Museums and Galleries

These activities are related to collection, preservation, and exhibition of historical materials, art objects, scientific displays, etc., in support of an institution's academic programs.

104-30 - Audio/Visual Services

Audio/Visual activities provide audio/visual services to support instruction, research, and public service.

104-40 - Computing Support

Computing support activities provide academic computer services to support instruction, research, and public service.

104-60 - Academic Administration, Personnel Development, and Course and Curriculum Development

The activities in this sub-program provide administrative support, management direction, and curriculum development to instruction, research, and public service and provide opportunities for faculty to increase their personal and professional development or to be evaluated or regarded for their professional performance.

The primary purpose of this program is to provide support to students that contributes to their emotional and physical well being, their intellectual, cultural and social development outside the context of the formal instruction program students.

105-10 - Student Service Administration

These activities provide central administrative services to all student service programs.

105-20 - Social and Cultural Development

The activities in Social and Cultural Development provide placement, career guidance, and counseling services for students.

105-30 - Counseling and Career Guidance

These activities provide placement, career guidance, and counseling services.

105-40 - Student Admission and Records

These activities include recruitment of new student, admission and administration of student records.

105-50 - Financial Aid Administration

Administrative activities to provide financial aid services and assistance to students.

The primary purpose of Institutional Support is to provide operational support for the day-to-day functioning of the higher education institution (excluding physical plant operations).

106-10 - Executive Management

Executive level management activities concerned with the overall management and long-range planning for the entire University.

106-20 - Fiscal Operations

These activities provide fiscal control, manage investments, and administer similar functions related to the fiscal operation of the institution.

106-30 - General Administrative Services

Central administrative operations and services such as data processing and personnel administration.

106-40 - Logistical Services

Logistical service activities support the campus-wide operation of the University. Included are procurement and distribution services such as purchasing and duplicating, transportation and communication systems, and security.

106-50 - Public Relations and Development

Those activities established to maintain relations with the local community, alumni, and the public and to provide for fundraising and institutional development.

This program includes operations to provide services and maintenance related to the campus grounds and facilities.

107-10 - Administration and Supervision

Includes all central administrative activities that provide supervision for the University's physical plant operations.

107-20 - Custodial Services

Custodial services provide housekeeping support to campus buildings.

107-30 - Building Repairs and Maintenance, Care and Maintenance of Grounds, and Utility Lines Maintenance and Repairs

These activities provide services to repair and maintain buildings, grounds, and utility lines.

107-40 - Utilities

Services to provide heat, light, power, water, sewer, and gas.

107-50 - Property and General Liability Insurance

Includes property and general liability insurance coverage on University facilities.

107-60 - Property Rentals

Activities related to obtaining rental property for the University.

107-70 - Operation of Power Plant

Includes all activities related to power plant operations.

107-80 - Debt Service - Educational and General Plant

Includes all Debt service for Educational and General facilities.

.212 Higher Education - Student Financial Assistance

The Student Financial Assistance Program includes Scholarships and Fellowships awarded to students enrolled at the University.

108 Student Financial Assistance

This activity provides financial assistance to higher education students.

108-10 - Scholarships

Scholarships awarded to undergraduate students.

108-20 - Fellowships

Fellowships awarded to graduate students.

.213 Higher Education - Financial Assistance

The Financial Assistance Program includes financial assistance in the form of grants and contracts.

110 Financial Assistance for Educational and General Services

Services to provide resources for educational and general through supplementing other activities within the University.

110-01 - Eminent Scholars

This activity provides for salary supplements for eminent scholars through matching endowment income.

110-04 - Sponsored Programs

Includes all activities that provide resources for educational and general services funded by external sources.

110-08 - Funds for Excellence

Funding provided more than quantitative guidelines to support activities which are demonstrably excellent, have the potential to become so in the immediate future, or offer a unique or outstanding service to the Commonwealth.

.220 Enterprise Function

This function involves activities to operate a commodity sales or production undertaking or provide services for charge.

.221 Higher Education Auxiliary Enterprises

Includes all activities that provide essentially self-supporting goods or services to students, faculty, and staff.

809-10 - Food Services

These activities provide self-supporting food service related operations such as cafeterias, restaurants, snack shops, vending machines, and catering services.

809-20 - Bookstores and Other Stores

Self-supporting bookstores and other store operations such as clothing stores, convenience stores, and any other stores or shops providing primarily non-food items.

809-30 - Residential Services

This activity provides self-supporting housing operations including dormitories, apartments, houses, fraternity and sorority houses, faculty and staff housing, and hotel operations.

809-40 - Parking and Transportation Systems

Includes all activities to provide self-supporting parking operations, parking lots (both on campus and satellite lots), parking decks, transportation systems, and motor pool operations.

809-50 - Telecommunications Systems and Services

Communication systems and services include self-supporting satellite systems, other electronic communications systems, telephone services, and operation of communication systems.

809-60 - Student Health Services

Includes all activities to provide self-supporting health services for students, faculty, or staff and their dependents through an infirmary, clinic, or testing operation.

809-70 - Student Unions and Recreational Facilities

Includes efforts to provide self-supporting student union or community center operations.

809-80 - Recreational and Intramural Programs

Include all activities that provide self-supporting recreational and intramural programs.

809-90 - Other Enterprise Functions

Other self-supporting auxiliary enterprise operations, which do not meet the definition of an independent operation and which, are not included in the above categories.

809-95 - Intercollegiate Athletics

Includes all self-supporting intercollegiate athletic events or programs.

.230 Capital Outlay

.231 Capital Outlay Projects

Although the program component is independent of the project component, the program code 998 is assigned as an identifier of all capital outlay projects which are a unique type of expenditure.


998 Capital Outlay

This program is used to record revenue and expenditures, by project number, for all capital outlay projects.

2010 Department Numbers Classification and Coding Structure (2000)

.100 General

A department number is a unique number, consisting of six digits, which identifies a specific department or activity of the University. It is used to facilitate the accumulation of accounting information relative to each department or activity. The applicable department number should be included on all financial documents that require entry into the University Financial Information System. The Department Numbers are categorized as follows:

1XXXXX Educational and General
2XXXXX Student Financial Assistance/Other
3XXXXX Auxiliary Enterprises
4XXXXX Restricted
5XXXXX Financial Assistance for Educational and General Services (Grants and Contracts)
7XXXXX Capital Projects
8XXXXX Agency/Local Funds
9XXXXX Clearing

.200 Listing of Numbers

Detailed listings of department numbers and descriptions are included with this section. Listings are provided in numerical sequence by Department Number and in alphabetical sequence by Department Name.  Departments are authorized to use ONLY those Department numbers for which signature authority is on file in the Office of Finance. Refer to Section 3020 of this manual for information regarding signature authority. Questions or requests concerning department numbers should be directed to Financial Reporting.

2015 Expenditure Codes and Definitions Classification and Coding Structure (2000)

.100 General

The Expenditure Structure is a mechanism for classifying in a systematic manner different types of expenditures and for collecting expenditure information. The University uses this information for accounting control, financial management, and budgeting purposes.

.200 Codes and Definitions

Following is a listing of the authorized expenditure codes groups.

Click here to see and/or print a listing of all codes and their definitions
110000 - PERSONAL SERVICES
 

111000 - Employee Benefits
112000 - Salaries
113000 - Special Payments
114000 - Wages
115000 - Disability Benefits
116000 - Termination Personal Service Costs
117000 - WTA - Workforce Transition Act Termination Personal Service Costs
119000 - Recoveries

120000 - CONTRACTUAL SERVICES
 

121000 - Communication Services
122000 - Employee Development Services
123000 - Health Services
124000 - Management and Information Services
125000 - Repair and Maintenance Services
126000 - Support Services
127000 - Technical Services
128000 - Transportation Services
129000 - Recoveries and Late Payment Penalties for Contractual Services

130000 - SUPPLIES AND MATERIALS
 

131000 - Administrative Supplies
132000 - Energy Supplies
133000 - Manufacturing and Merchandising Supplies
134000 - Medical and Laboratory Supplies
135000 - Repair and Maintenance Supplies
136000 - Residential Supplies
137000 - Specific Use Supplies
139000 - Recoveries and Late Payment Penalties for Supplies and Materials

140000 - TRANSFER PAYMENTS
 

141000 - Awards, Contributions, and Claims
142000 - Educational and Training Assistance
148000 - Indirect Cost Recoveries
149000 - Recoveries for Transfer Payments

150000 - CONTINUOUS CHARGES
 

151000 - Insurance-Fixed Assets
152000 - Capital Lease Payments
153000 - Operating Lease Payments
154000 - Service Charges
155000 - Insurance-Operations
156000 - Installment Purchases
159000 - Recoveries and Late Payment Penalties for Continuous Charges

210000 - PROPERTY AND IMPROVEMENTS
 

211000 - Acquisition of Property and Improvements
212000 - Natural Resources
213000 - Site Development
219000 - Recoveries and Late Payment Penalties for Property and Improvements

220000 - EQUIPMENT
 

221000 - Computer Equipment
222000 - Educational and Cultural Equipment
223000 - Electronic and Photographic Equipment
224000 - Medical and Laboratory Equipment
225000 - Motorized Equipment
226000 - Office Equipment
227000 - Specific Use Equipment
228000 - Stationary Equipment
229000 - Recoveries and Late Payment Penalties for Equipment

230000 - PLANT AND IMPROVEMENTS
 

231000 - Acquisition of Plant and Improvements
232000 - Construction of Plant and Improvements
239000 - Recoveries and Late Payment Penalties of Plant and Improvements

310000 - OBLIGATIONS
 

311000 - Bonds
312000 - Loans - Agency
313000 - Loans-State
319000 - Recoveries

330000 - Continuing Education
2020 Revenue Account Codes Classification and Coding Structure (2000)

.100 General

The revenue account code is designed to classify different categories of revenue in a systematic manner for recording and reporting purposes.

.200 Revenue Code Structure

Revenue codes are assigned to a specific fund or funds (E & G, Auxiliary enterprises, Local/Agency and Grants and Contracts). Some revenue codes apply to more than one fund, such as cash short and cash over. Educational and general revenues are not designated for specific departments and therefore are recorded in a central account instead of in individual departmental accounts.

.300 Subsidiary Ledger Revenue Account Codes and Titles

The following links provide a detailed listing of Subsidiary Ledger Revenue Account Codes. Only those codes included in the Financial Information System are authorized for use in submitting revenue transactions for deposit. All inquiries concerning Revenue Account Codes should be directed to Financial Reporting.

Revenue Codes - Alphabetical Listing

Revenue Codes - Numerical Listing