The Program Code is a four-digit value that identifies the functional nature of an expense. The mission categories (Program Codes) correspond to the National Association of College and University Business Officers (NACUBO) classification such as instruction, research, clinical, service, institutional support, and so on.
All expenditures require the use of a Program Code, which is essential. For external and internal financial reporting including:
- Audited financial statements
- Facilities and administrative cost proposal for federal sponsored programs
- Various surveys
- State of Florida reporting
- Management and departmental reporting
To maintain the integrity of the University’s financial records, it is essential that the Program Code be used appropriately and consistently among like transactions. Please reference the Program Codes and Definitions to determine the appropriate Program Code to use.
Program Use by Fund (Excel)
Program codes may have restrictions based on the fund being used. Use this Program Codes Use By Fund resource to find appropriate Program Codes to use with a specific fund.
Functional Classifications of Program Codes
There are ten major functional classifications of program codes. The functional classifications are grouping expenses according to the purpose for which the expenses are incurred. The classifications tell why an expense was incurred and what activity the expenses supports (e.g. instruction, research, etc.). This is different from the natural classification of expenses, which tells what was purchased (e.g. employee compensation, services and supplies, utilities, etc.). First determine what category of functional classification your activity belongs in, then choose a program code that would best describe the activity.
|Operation and Maintenance of Plant||This category includes all expenses for the administration, supervision, operation, maintenance, preservation, and protection of the institution’s physical plant. Includes items such as janitorial/utility services; repairs to building, furniture, and equipment; maintenance of facilities; etc. Program codes 0100 and 0200 are most commonly used.|
|Instruction||This category includes expenses related to activities that are part of an institution’s instruction program. Expenses incurred to perform instruction for credit and noncredit courses, and academic, vocational, and technical instruction should be included. Program code 1100 is most commonly used.|
|Research||This category includes all expenses related to 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. Subject to these conditions, the category includes expenses incurred to carry out individual and/or project research as well as that of institutes and research centers. Program code 2200 is most commonly used.|
|Public Service||This category includes expenses for activities established primarily to provide non-instructional services beneficial to individuals and groups external to the institution, such as community service programs and cooperative extension services. Expenses incurred to provide patient services, conferences, institutes, general advisory services, reference bureaus, radio/television, consulting, and similar non-instructional services to particular sectors of the community are included here. Program codes 3100 and 3200 are most commonly used.|
|Academic Support||This category includes expenses incurred to provide support services for the institution’s primary missions: instruction, research, and public service. It includes the following activities: retention, preservation, and display of educational materials (e.g. libraries, museums, and galleries); provision of services that directly assist the academic functions of the institution (e.g. audiovisual services and information technology); academic administration and personnel providing administrative support and management direction to the primary missions (such as deans); and support for course and curriculum development. Program code 4600 is most commonly used.|
|Student Services||This classification includes expenses incurred for offices of admissions and the registrar and activities whose primary purpose is to contribute to students’ emotional and physical well-being and intellectual, cultural, and social development outside the context of the formal instruction program. Includes student activities, cultural events, intramural athletics, student organizations, counseling and career guidance, student aid administration, and student health service. Program code 5200 is most commonly used.|
|Auxiliary Enterprises||This category includes all expenses relating to the operation of auxiliary enterprises. Auxiliary enterprises are those that are managed to operate as a self-supporting activity, such as residence halls, food services, intercollegiate athletics, college stores, and parking.|
|Institutional Support||This category includes expenses for central, executive-level activities concerned with management and long-range planning for the entire institution, such as the governing board, planning and programming operations, and legal services; fiscal operations; administrative information technology; employee personnel and records; support services to faculty and staff. Program code 6100 is most commonly used.|
|Scholarships, Fellowships, and Waivers, Net||This classification includes expenses for scholarships and fellowships—from restricted or unrestricted funds—such as grants-in-aid, trainee stipends, tuition and fee waivers, and prizes to undergraduate students and fellowships provided to graduate students. Excludes student awards that are made in exchange for services provided to the institution, such as graduate and teaching assistantships and student work-study programs.|
To look up current ChartFields in myUFL:
Main Menu > Financials > Set Up Financials/Supply Chain > Common Definitions > Design ChartFields > Define Values > ChartField Values
- Click on the appropriate ChartField hyperlink to search for a list of values
- Follow any applicable instructions to search for the available values
- The search will yield a maximum of 300 rows – if the results exceed that, additional criteria will need to be added to narrow down the search
07/31/2020: reviewed content
General Accounting & Financial Reporting: (352) 392-1326
UF Help Desk: (352) 392-HELP