Program
Program codes classify transactions by their function. These codes assist in defining the "mission or purpose" of the transaction (e.g., Instruction, Research, Public Service, Academic Support, Student Services, Institutional Support, Operations & Maintenance, Auxiliary Enterprises).
The program code is required when recording an expenditure in all fund groups. Program codes are standardized, and departments may utilize only the program codes that are defined in this section.
A program code is designated by a 5‐digit numeric code.
A full list of program code descriptions can be found in this Financial Management System query: UGA_GL_CF_PROGRAMS
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This program code shall include expenditures for all activities for instructional programs, including credit and noncredit courses; academic, vocational, and technical instruction; remedial and tutorial instruction; and regular, special and extension sessions. Expenditures for departmental research and public services that are not separately budgeted should also be included in this classification. This category includes expenditures for academic instruction when the primary assignment is, for example, administration ‐ academic deans. Expenditures for department chairpersons and administrators for whom instruction is an important role are also included. The codes are as follows:
11100
General Academic Instruction: This sub-function includes expenses for formally organized and/or separately budgeted instructional activities that are carried out during the academic year and offered for credit as part of a formal post-secondary education degree or certificate program.
11110
Instruction (Cost Sharing):This sub-function was established to track and report instructional related cost sharing to various federal agencies and other types of sponsors; and to be able to identify those expenses when preparing the Facilities and Administrative cost rate proposal.
11111
Summer School Instruction: This sub-function includes expenses for summer school instructions.
11114
Instruction-Over Salary Cap: Salaries that exceed the legislatively mandated limitation on direct salary for individuals charged to grants, cooperative agreement and contracts under Health and Human Services or other applicable Federal agencies.
11140
Instruction – Departmental Admin:This sub-function is used to track departmental administration across all major functions in an academic department, including department head and administrative support staff salaries.
11200
Instruction – Vocational/Tech:This sub-function includes expenses for formally organized and/or separately budgeted vocational/technical instructional activities that are carried out during the academic year and offered for credit as part of a formal postsecondary education degree or certificate program. This is usually associated with IPEDS instructional program categories.
11300
Instruction – Community Education:This sub-function includes expenses for formally organized and/or separately budgeted instructional activities that do not generally result in credit toward any formal postsecondary degree or certificate.
11400
Instruction – Preparatory/Remedial:This sub-function includes expenses 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 certificate.
11700
Instruction - Teaching/Supervising in Clinic: This sub-function includes expenses for teaching and supervision in clinics.
11900
Instructional Info Tech: This sub-function includes expenses for formally organized and/or separately budgeted instructional information technology.
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This category does not include all sponsored programs, nor is it necessarily limited to sponsored research, since internally supported research programs, if separately budgeted, would be included in this category. Expenses for departmental research that are separately budgeted are included in this category. However, the research category does not include expenses for departmental research that are not separately budgeted. Such expenses are included in the instructional category. The program codes are as follows:
12100
Research – Individual or Project:This sub-function includes expenses for research projects/activities that are managed within academic departments. Those activities may have been undertaken as the result of a research contract or grant or other sponsored activities.
12110
Research – Cost Sharing:This sub-function is used to track and report research related cost sharing to various federal agencies and other types of sponsors; and to be able to identify those expenses when preparing the Facilities and Administrative cost rate proposal.
12114
Research - Over Salary Cap: Salaries that exceed the legislatively mandated limitation on direct salary for individuals charged to grants, cooperative agreement and contracts under Health and Human Services or other applicable Federal agencies.
12200
Research Institutes and Centers:This sub-function includes expenses for research activities that are part of a formal research organization created to manage a number of research efforts.
12212
Indirect Research – Start‐Up:This sub-function is used to track funds allocated and used for start-up costs for new faculty or principal investigators.
12220
Research Institute & Center - Cost Sharing:This sub-function is used to track and report research centers and institutes cost sharing to various federal agencies and other types of sponsors; and to be able to identify those expenses when preparing the Facilities and Administrative cost rate proposal.
12400
Departmental Research:This sub-function is used to track general research that is not separately budgeted and accounted for in a sponsored project. This includes preliminary research and individual research efforts that do not receive external funding or internal specific project based funding. An example of such activities are bridge funding between grants or funding for general or inquiry-based research.
12500
Service Centers:This sub-function is used to track research service centers that provide a service for a fee for research activities.
12900
Research Info Tech: This sub-function includes expenses for formally organized and/or separately budgeted research information technology.
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This program code shall include all expenditures for activities that are established primarily to provide non‐instructional services 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 program codes are as follows:
13100
Public Service – Community Services:This sub-function includes expenses for activities organized and carried out to provide general community services and outreach activities, excluding instructional activities. The activities could be sponsored by an external entity. 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 this sub-function are managed outside the context of both the agricultural and urban extension programs and the institution's public broadcasting station.
13110
Public Service – Cost Sharing: This sub-function was established to track and report public service related cost sharing to various federal agencies and other types of sponsors; and to be able to identify those expenses when preparing the Facilities and Administrative cost rate proposal.
13114
Public Service - Over Salary Cap: Salaries that exceed the legislatively mandated limitation on direct salary for individuals charged to grants, cooperative agreement and contracts under Health and Human Services or other applicable Federal agencies.
13200
Cooperative Extension Services:This sub-function includes expenses for non-instructional, public service activities established as the result of cooperative extension efforts between the institution and outside agencies, such as the U.S. Department of Agriculture's extension service and the affiliated state extension services. The distinguishing feature of activities in this subcategory is that the institution shares programmatic and fiscal control with the Department of Agriculture's extension service, the related state extension services, and agencies of local government. This sub-function is intended primarily for land-grant colleges and universities and includes both agricultural extension and urban extension services.
13210
Cooperative Extension Cost Share: This sub-function was established to track and report cooperative extension related cost sharing to various federal agencies and other types of sponsors; and to be able to identify those expenses when preparing the Facilities and Administrative cost rate proposal.
13300
Public Service – Broadcasting:This sub-function includes expenses for operation and maintenance of broadcasting services operated outside the context of the institution's instruction, research, and academic support programs. The following broadcasting services are excluded from this sub-function: -Broadcasting services conducted primarily in support of instruction, which should be classified in the ancillary support subclass of academic support -Broadcasting services operated primarily as a student service activity, which should be classified in the social and cultural development subclass of student services -Broadcasting services that are independent operations, which should be classified in the independent operations/institutional subclass of independent operations.
13500
Public Service - Service Centers:This sub-function is used to track pubic service & outreach service centers that provide a service for a fee for outreach type activities.
13900
Public Service - Information Technology: This sub-function includes expenses for formally organized and/or separately budgeted public service information technology.
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This program shall include those funds expended primarily to provide support services for the University’s primary missions: instruction, research, and public service. It includes:
- Retention, preservation, and display of educational materials, for example, libraries, museums, galleries;
- 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
The program codes are as follows:
14100
Academic Support – Libraries:This sub-function includes expenses for organized activities that directly support the operation of a catalogued or otherwise classified collection.
14200
Academic Support – Museums and Galleries: This sub-function includes expenses for organized activities that provide for the collection, preservation, and exhibition of historical materials, art objects, scientific displays, etc.
14300
Academic Support – Educational Media Services: This sub-function includes expenses 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.
14400
Academic Support – Computing:This sub-function includes expenses for formally organized and/or separately budgeted academic support information technology.
14500
Academic Support – Ancillary:This sub-function includes expenses 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.
14600
Academic Support – Administration: This sub-function includes expenses for activities specifically designed and carried out to provide administrative and management support to the academic programs. This sub-function is intended to separately identify expenses for activities formally organized and/or separately budgeted for academic administration. It includes the expenses of academic deans (including deans of research, deans of graduate schools, and college deans), but it does not include the expenses of department chairpersons (which are included in the appropriate primary function categories or departmental administration). The sub-function also includes expenses for formally organized and/or separately budgeted academic advising. Expenses associated with the office of the chief academic officer of the institution are not included in this sub-function, but should be classified as institutional support due to the institution-wide nature of that individual's responsibilities.
14700
Academic Support – Personnel Development:This sub-function includes expenses 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 sub-function also includes formally organized and/or separately budgeted activities that evaluate and reward professional performance of the faculty. Included in this sub-function are sabbaticals, faculty awards, and organized faculty development programs. This sub-function also includes professional service such as serving on departmental committees, federal grant panels, or journal editorial boards.
14800
Academic Support – Course Curriculum Development: This sub-function includes expenses for activities established either to significantly improve or to add to the institution's instructional offerings, but only to the extent that such activities are formally organized and/or separately budgeted.
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This program shall include funds expended for all those activities whose primary purpose is to contribute to the physical, social, and cultural welfare of students outside of the context of the formal instruction program. It includes expenditures for student activities, cultural events, student newspapers, intramural athletics, student organizations, counseling and career guidance (excluding informal academic counseling by the faculty), and student aid administration. In recent years, some institutions have created an office of enrollment management. Expenditures for such an office are best categorized in Student Services. The program codes are as follows:
15100
Student Services – Administration:This sub-function includes expenses for organized administrative activities that provide assistance and support (excluding academic support) to the needs and interests of students. This sub-function includes only administrative activities that support more than one subclass of student activities and/or that provide central administrative services related to the various student service activities. Some institutions consolidate various activities in a unit titled enrollment management. Expenses of an enrollment management unit would be included in this sub-function. This sub-function includes services provided for particular types of students (for example, minority students, veterans, and disabled students). Excluded from this sub-function 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.
15200
Student Services – Social & Cultural Development:This sub-function includes expenses for organized activities that provide for students' social and cultural development outside the formal academic program. It includes cultural events, student newspapers, intramural athletics, student organizations, etc.
15300
Student Services – Counseling and Career Guidance: This sub-function includes expenses for formally organized placement, career guidance, and personal counseling services for students. It includes vocational testing and counseling services and activities of the placement office. Excluded from this sub-function are formal academic counseling activities (which are included in academic support) and informal academic counseling services provided by the faculty in relation to course assignments (which are included in instruction).
15400
Student Services – Financial Aid Administration:This sub-function includes expenses for activities that provide financial aid services and assistance to students.
15500
Student Services – Admissions:This sub-function includes expenses for activities related to the identification of prospective students, the promotion of attendance at the institution, and the processing of applications for admission.
15600
Student Services – Records/Registrar: This sub-function includes expenses for activities to maintain, handle and update records for students.
15900
Student Services – Student Activities:This sub-function includes expenses of the Student Activities Program in the student activities fund 13000.
15910
Student Services – Intramural Athletics: This sub-function includes expenses for support of Intramural Sports in the student activities fund 13000.
15920
Student Services – Social – Entertainment Activity:This sub-function includes expenses for support of Student Social and Entertainment Activities in the student activities fund 13000.
15930
Student Services – Student Government:This sub-function includes expenses for support of Student Government Programs in the student activities fund 13000.
15940
Student Services – Student Publications: This sub-function includes expenses for Student Publications in the student activities fund 13000.
15990
Student Services – Other Student Activities:This sub-function includes expenses that cannot be logically categorized in any other Student Services function in the student activity fund 13000.
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This program shall include expenditures that provide activities whose primary purpose is general operational support of the institution. The Institutional Support category includes expenditures for:
- Central executive‐level 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, and printing services to the institution;
- Support services to faculty and staff that are not operated as auxiliary enterprises;
- Audit services; and,
- Activities concerned with community and alumni relations, including development and fund
The program codes are as follows:
16100
Institutional Support – Executive Management:This sub-function includes expenses 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). This sub-function includes such operations as executive direction (for example, governing board), planning and programming operations, legal, risk, compliance, and internal audit operations. All officers with institution-wide responsibilities are included, such as the president, chief academic officer, chief business officer, chief student affairs officer, chief research officer, chief enrollment management officer, and chief advancement officer.
16200
Institutional Support – Fiscal Operations: This sub-function includes expenses for operations related to fiscal control and investments. It includes the accounting office, bursar's office, and external audits.
16300
Institutional Support – Gen Admin – Logistical Services:This sub-function includes expenses for activities related to general administrative operations and services, with the exception of fiscal operations and administrative information technology. Included in this sub-function are personnel administration, space management, purchasing, campus-wide communications, mail & delivery services, and printing shops.
16400
Institutional Support – Administrative Computing:This sub-function includes expenses for formally organized and/or separately budgeted administrative information technology.
16500
Institutional Support – Public Relations:This sub-function includes expenses for activities to maintain relations with the community, alumni, or other constituents.
16600
Institutional Support ‐ Development: This sub-function includes expenses to conduct activities related to institution-wide development and fund raising.
16700
Institutional Support – General:This sub-function includes expenses that cannot be logically categorized in any other Institutional Support function.
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This program shall include all expenditures of funds for the operation, maintenance, and procurement of assets of 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 included are utilities, fire protection, property insurance, and similar items.
The program codes are as follows:
17100
Operations & Maintenance of Plant – Administration:This sub-function includes expenses 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 subclass. Also included are property, liability, and all other insurance relating to property.
17200
Operations & Maintenance of Plant – Building Maintenance:This sub-function includes expenses for activities related to routine repair and maintenance of buildings and other structures, including normally recurring repairs and preventive maintenance.
17300
Operations & Maintenance of Plant ‐ Custodial Services:This sub-function includes expenses related to custodial services in buildings.
17400
Operations & Maintenance of Plant ‐ Utilities:This sub-function includes expenses related to heating, cooling, light and power, gas, water, and any other utilities necessary for operation of the physical plant.
17500
Operations & Maintenance of Plant – Landscape/Grounds Maintenance: This sub-function includes expenses related to the operation and maintenance of landscape and grounds.
17600
Operations & Maintenance of Plant – Plant Funds: This sub-function shall include expenditures in the context of Plant Funds or capital outlay funds.
17610
Operations & Maintenance of Plant – Plant Funds ‐ Land:This sub-function shall include those funds expended to purchase land, including incidental costs such as appraisal fees, title fees, legal fees, surveys, razing dilapidated structures, etc.
17620
Operations & Maintenance of Plant – Plant Funds ‐ Buildings:This sub-function shall include those funds expended to purchase buildings, or to provide major additions and renovations.
17630
Operations & Maintenance of Plant – Plant Funds – Improvements Non Building:This sub-function shall include those funds expended for various land improvements and for other campus installations not properly classified as buildings. Examples would be landscaping, walkways, roadways, parking lots, markers, utility installations, etc.
17640
Operations & Maintenance of Plant – Library Collections:This sub-function shall include those funds expended to purchase books, periodicals, microfilm, micro cards, catalog cards, and other material making up the collection of resource material maintained in a library.
17650
Operations & Maintenance of Plant – Plant Funds ‐ Equipment:This sub-function shall include expenditures for items of material value and of long enough life to be classified as equipment.
17660
Operations & Maintenance of Plant – Plant Funds – Construction and WIP:This sub-function shall include expenditures for construction projects that will become a capitalizable asset(s) when completed.
17670
Operations & Maintenance of Plant – Plant Funds – Non-Capitalized:This sub-function shall include those expenditures that have been funded in the context of Plant Funds, but do not meet the definition of capital expenditures.
17680
Operations & Maintenance of Plant – Building Lease Rentals:This sub-function shall include funds expended in payment of Authority Lease Rentals.
17800
Operations & Maintenance of Plant – Safety and Security:This sub-function shall include funds expended in payment of safety and security expenditures, including disaster or emergency preparedness; environmental safety; and hazardous waste disposal.
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This program code includes expenditures for scholarships, grants and fellowships, from restricted or unrestricted current funds, to students enrolled in credit and non‐credit courses, 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. This program shall be used except where another program more appropriately describes the cost, such as Athletic Scholarships that should be classified in Auxiliary Enterprises using program 28xxx Athletics.
18100
Scholarships:This sub-function includes grants-in-aid, trainee stipends, tuition and fee waivers, and prizes to undergraduate students.
18200
Fellowships: This sub-function 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.
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An auxiliary enterprise exists to furnish goods or services to students, faculty, staff, other institutional departments, or incidentally to the general public, and charges a fee directly related to, although not necessarily equal to, the cost of the goods or services. Auxiliary enterprises are managed as essentially self‐supporting activities. These program codes are provided for the proper classification within the Auxiliary Enterprises Fund Group. The program codes are as follows:
Housing
21100
Student Housing:This sub-function includes expenditures of funds for providing housing for students.
21198
Student Housing-Capital Outlay: This sub-function is used to classify capital outlay projects within the Student Housing function.
21199
Student Housing (R&R):This sub-function is used to classify renovation and repair projects within the Student Housing function.
21200
Faculty & Staff Housing:This sub-function includes expenditures of funds for providing housing for Faculty and Staff.
21299
Faculty & Staff Housing (R&R): This sub-function is used to classify renovation and repair projects within the Faculty and Staff Housing function.
Food Services
22100
Aux Cafeteria: This sub-function shall include those funds expended to provide cafeteria food service to students, faculty, and staff.
22198
Cafeteria-Capital Outlay: This sub-function is used to classify capital outlay projects within the Cafeteria function.
22199
Aux Cafeteria (R&R): This sub-function is used to classify renovation and repair projects within the Cafeteria function.
22200
Aux Snack Bars: This sub-function shall include those funds expended to provide snack bar food service to students, faculty, and staff.
22298
Snack Bars-Capital Outlay: This sub-function is used to classify capital outlay projects within the Snack Bar function.
22299
Aux Snack Bars (R&R): This sub-function is used to classify renovation and repair projects within the Snack Bar function.
Stores and Shops 23100 Store and Shops:This sub-function shall include those funds expended to provide for the operation stores and shops such as bookstores, gift shops, uniform stores, etc. 23198 Stores & Shops-Capital Outlay: This sub-function is used to classify capital outlay projects within the Stores and Shops function. 23199 Stores and Shops (R&R): This sub-function is used to classify renovation and repair projects within the Stores and Shops function. Health Services 24100 Health Services:This sub-function shall include those funds expended to provide for the operation of clinics and other health services. 24198 Health Services-Capital Outlay: This sub-function is used to classify capital outlay projects within the Health Services function. 24199 Health Service (R&R):This sub-function is used to classify renovation and repair projects within the Health Services function. Transportation & Parking
25100
Campus Transportation: This sub-function shall include those funds expended to provide for the operation campus transportation systems.
25198
Transportation-Capital Outlay: This sub-function is used to classify capital outlay projects within the Campus Transportation function.
25199
Campus Transportation (R&R):This sub-function is used to classify renovation and repair projects within the Campus Transportation function.
25200
Campus Parking:This sub-function shall include those funds expended to provide for the operation of Campus Parking.
25298
Campus Parking-Capital Outlay: This sub-function is used to classify renovation and repair projects within the Campus Parking function.
25299
Campus Parking (R&R):This sub-function is used to classify renovation and repair projects within the Campus Parking function.
Other Organizations
27100
Other Service Units:This sub-function shall include those funds expended that cannot be logically categorized in any other defined function.
27198
Other Services-Capital Outlay: This sub-function is used to classify capital outlay projects within the Other Service Units function.
27199
Other Service Units (R&R):This sub-function is used to classify renovation and repair projects within the Other Service Units function.
Athletics
28100
Intercollegiate Athletics:This sub-function shall include those funds expended to provide for the operation of an intercollegiate athletics program.
28198
Athletics-Capital Outlay: This sub-function is used to classify capital outlay projects within the Intercollegiate Athletics function.