Section Name: Program Structure

Section Number: 2005

Effective Date: July 28, 2005

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Table of Contents:

.100 General

.200 Program and Subprogram Structure

.210 Education Function

       .211 Higher Education - Educational and General

       .212 Higher Education - Student Financial Assistance

       .213 Higher Education - Financial Assistance

.220 Enterprise Function

.230 Capital Outlay

       .231 Capital Outlay Projects

.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. 105 Higher Education Student Services 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. 106 Higher Education Institutional Support 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 fundraisingand institutional development. 107 Operation and Maintenance of Plant Program 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.