Account Attributes
NACUBO Expenditure Code
 
Field Name: NACUBO EXP Inquiry Screen #: 05
Common Abbreviation: NACB
Dictionary Reference Number: FS058
Field Length: 4 alphanumeric characters
Required Accounts: Subsidiary Ledger 2 through 7 accounts
Definition: This attribute is used to group funds according to the nature of the current fund expenditure as defined by the NACUBO publication College and University Business Administration. It is the attribute used for the preparation of financial statements and other internal and external reporting. Assignment of the value will be based on the account blocking in FAS and the matching of purpose of accounts in FAS to NACUBO definitions.
Modification Considerations: Modification of this attribute after a year-end processing cycle affects the comparability of financial reports. Documentation explaining the reason for the change should be maintained in the appropriate accounting area and shared with the Executive for University Accounting and Financial Management.
Responsibility: Managers of General Accounting, Sponsored Awards, and Capital Funds
Values:
Value Definition
A100

Instruction:  This category should include expenditures for all activities that are part of the University's instruction program.  Expenditures for departmental research that are not separately budgeted should be included in this classification. 

Valid Function Codes are: 02, 03, 04, 11, 15
Nacubo Code A100 is the default for academic expenses if there is no other applicable Code.  Therefore, accounts other than Instruction accounts may have a Nacubo of A100 (ex. Hospital payroll clearing accounts (A100/11), drug studies (A100/04), Animal Resource Center (A100/15), etc..). 

A110

Instruction - Academic Information Services: This subcategory should include expenditures in academic units associated with providing information technology.

Valid Function Codes are: 02
A120

Instruction - Academic Development: This subcategory should include expenditures in academic units only for activities to maintain relations with the community, alumni, donors, or other constituents and to conduct activities related to fund raising.

Valid Function Codes are: 04
A130

Instruction - BSD Clinical: This subcategory should include all expenditures in the Clinical Departments that are part of the BSD's instruction program. This category includes expenditures for departmental research, done in Clinical Departments that is not separately budgeted. This category would exclude expenditures for academic administration when the primary assignment is administration, i.e. academic deans, but would include department chairmen of the Clinical Departments in which instruction is an important role of the administrator.

Valid Function Codes are: 02
A200 Research:  This category should include all expenditures for research and development activities that are funded by grants or contracts from Federal, state or local governments, foundations or other outside parties.  It also includes separately budgeted projects funded by the University's Louis B. Block endowment fund and the UC/ANL Collaborative Awards.

Valid Function Codes are: 01, 15 
Argonne grants should have a Function Code of 15.  All other research accounts should have a Function Code of 01.

A400 Academic Support - Library:  This category should include all expenditures for the operation of the University's central library system. 

Valid Function Codes are: 03, 04, 12
Exception to Function Code 12 are sponsored library awards (function 03) and unallowable library expenses such as library societies, which have a Function Code of 04.

A410

Academic Support - Library: Information Services: This subcategory should include expenditures in the library executive level associated with providing information technology.

Valid Function Codes are: 12
A420

Academic Support - Library: Development: This subcategory should include expenditures in the library executive level for activities to maintain relations with the community, alumni, donors, or other constituents and to conduct activities related to fund raising.

Valid Function Codes are: 04
A500 Academic Support:  This category should include funds expended primarily to provide support for the University's primary missions of instruction and research.  An example of expenses classified as academic support would be academic recharge operations. 

Valid Function Codes are: 03, 04, 06, 08, 14, 15

A510

Academic Support - Information Services: This subcategory should include expenditures in academic untis associated with providing information technology services.

Valid Function Codes are: 03, 08, 14, 15
A520 Academic Support - Development: This subcategory should include expenditures in academic units for activities to maintain relations with the community, alumni, donors, or other constituents and to conduct activities related to fund raising.

Valid Function Codes are: 04
A600 Student Services:  This category should include funds expended for offices of admissions and registrar and those activities whose primary purpose is to contribute to the student's emotional and physical well-being and to his or her intellectual, cultural, and social development outside the context of the formal instruction program.  It includes expenditures for student activities, cultural events, student newspaper, intramural athletics, student organizations, intercollegiate athletics, student organizations, intercollegiate athletics, counseling and career guidance, and student aid administration. 

Valid Function Codes are: 04,  07 
Accounts recording expenses for student administration (ex. Admissions, financial aid, placement, etc.) should have a Function Code of 07.  Those recording expenses for student activities (clubs, athletics, physical education, etc.) should have a Function Code of 04.

A610 Student Services - Information Services: This subcategory should include expenditures in student service units associated with providing information technology services.

Valid Function Codes are: 07
A700 Institutional Support:  This category should include expenditures for activities such as:  Central executive-level activities concerned with management and long-range planning of the entire institution, such as the governing board, planning and programming, and legal services; fiscal operation, including the investment office; employee personnel and records; University police. 

Valid Function Codes are: 03, 04, 06, 09, 13, 14, 15
Recharge operation should have a Function Code of 06.  Central executive offices such as the Financial Services, Budget Office and President's Office should have a 
Function Code of 09.  University Police accounts should have a Function Code of 13.  Sponsored Project expenses such as the Office of Research Administration should have a Function Code of 14.  Other expenses such as University Computing and some affiliated organizations should have a Function code of 15.

A710

Institutional Support - Non-academic Information Services: This subcategory should include expenditures in non-academic units associated with providing information technology services such as: Networking Services and Information Technologies and technical staff within units of the University.

Valid Function Codes are: 04, 09, 15
A720

Institutional Support - Non-academic Development: This subcategory should include expenditures in non-academic units for activities to maintain relations with the community, alumni, donors, or other constituents and to conduct activities related to institution wide, divisional, or departmental development and fund raising.

Valid Function Codes are: 04
A800 Operation and Maintenance of Plant:  This category should include all expenditures of current operating funds for the operation and maintenance of physical plant.  It includes expenditures for physical plant administration, utilities, building maintenance, custodial services, landscape and grounds maintenance and repairs and renovations. 

Valid Function Codes are: 13

A900 Scholarships and Fellowships:  This category should include expenditures for scholarships (grants-in-aid, trainee stipends, tuition and fee waivers and prizes to undergraduate students) and fellowships (grants-in-aid and trainee stipends to graduate students) in the form of grants to students, resulting either from selection by the institution or from an entitlement program. 

Valid Function Codes are: 15

D000 Auxiliary Enterprises:  This category includes all expenditures relating to the operation of auxiliary enterprises.  An auxiliary enterprise is an entity that exists to furnish goods or services to students, faculty, or staff, and that charges a fee directly related to, although not necessarily equal to, the cost of the goods or services.  The distinguishing characteristic of auxiliary enterprises is that they are managed as essentially self-supporting activities.  Examples are Residence Halls and Commons, Real Estate Operation, University Press, etc. 

Valid Function Codes are: 03, 04, 15

D010

Auxiliary Enterprises - Information Services: This subcategory should include expenditures in auxiliary enterprises associated with providing information technology services.

Valid Function Codes are: 03, 04, 15
D020 Auxiliary Enterprises - Development: This subcategory should include expenditures in auxiliary enterprises for activities to maintain relations with the community, alumni, donors, or other constituents and to conduct activities related to fund raising.

Valid Function Codes are: 03, 04, 15
G000 Hospital:  This category includes U of C Hospital payroll clearing or Hospital endowment accounts on the University books.

Valid Function Codes are: 11

J000 Argonne National Laboratory:  Includes the Argonne Management account which is associated with the operation of Argonne National Laboratory. 

Valid Function Codes are: 15

 
Applicable Accounts:
Account Range Nacubo Code
1-XXXXX Not applicable
   
2-00000 through 2-19999 Range not in use
2-20000 through 2-24101 D000, D010, D020
2-24102 through 2-33001 A100, A600, A700, A800, D000, D010
2-33002 through 2-39998 A600, D000
2-39999 D000
2-40000 through 2-40999 A700
2-41000 through 2-41999 A100
2-42000 through 2-42999 Range not in use
2-43000 through 2-43199 Range not in use
2-43200 through 2-43290 A700
2-43291 through 2-43999 Range not in use
2-44000 through 2-44009 Range not in use
2-44010 through 2-44510 A710
2-44511 through 2-49999 A510, A710
2-50000 through 2-50099 A100, A500
2-50100 through 2-52009 A100, A500
2-52010 A100
2-52011 through 2-58999 A100, A500, A700, A800
2-59000 through 2-59999 A700, A800
2-60000 through 2-89999 A100, A110, A120, A130, A200, A500, A510, A600, A700, A710, A720, A800, A900, D000
2-90000 through 2-90099 A700
2-90100 through 2-90199 A100, A200, A600, A700, A900
2-90200 through 2-90209 A700
2-90210 through 2-90299 A100, A110, A120, A700
2-90300 through 2-90599 A100, A600
2-90600 through 2-98899 A100, A110, A200, A500, A600, A700, A900
2-99900 through 2-99999 A100, A700, A800
   
3-XXXXX Not applicable
4-00000 through 4-19999 Range not in use
4-20000 through 4-20999 A100, A600, A700, A720, A800, A900
4-21000 through 4-21999 A720
4-22000 through 4-22999 A100, A600, A700, A720, A900, D000
4-23000 through 4-23999 A700, A710
4-24000 through 4-24299 A700, A720
4-24300 through 4-24399 A600
4-24400 through 4-24499 A700
4-24500 through 4-25599 A100, A600, A700, A710, A800, A900
4-25600 through 4-25999 A700, A800
4-26000 through 4-27999 A700, A710
4-28000 through 4-29999 A100, A600
4-30000 through 4-49999 Range not in use
4-50000 through 4-71999 A100, A110, A120, A400, A500, A510, A600, A700, A720, A800, A900
4-72000 through 4-72999 A400, A410, A420, A800
4-73000 through 4-77999 Range not in use
4-78000 through 4-78999 Range not in use
4-79000 through 4-87999 Range not in use
4-88000 through 4-88999 A100, A600, A700, A900
4-89000 through 4-99399 Range not in use
4-99400 through 4-99599 A700
4-99600 through 4-99799 A100, A400, A600, A700, A710, A720
4-99800 through 4-99879 A100, A600, A700
4-99880 A700
4-99881 through 4-99899 A700
4-99900 through 4-99999 A100
   
5-00000 through 5-19999 Range not in use
5-20000 through 5-99999 A100, A200, A400, A700, A710, A900, D000, J000
   
6-00000 through 6-30999 A100, A200, A700, A710, A900, D000
6-31000 through 6-33899 A100, A110, A120, A130, A400, A600, A700, A800, A900, D000
6-34000 through 6-35999 A100, A200, A400, A700, A900, D000
6-36000 through 6-36999 A100
6-37000 through 6-38999 A100
6-39000 through 6-39999 A900
6-40000 through 6-89999 Range not in use
6-90000 through 6-90999 Range not in use
6-91000 through 6-93999 A100, A110, A120, A130, A400, A500, A600, A700, A800, A900, D000
6-94000 through 6-95999 A100, A200, A400, A700, A900, D000
6-96000 through 6-96999 A100
6-97000 through 6-99899 A100
6-99900 through 6-99999 A100, A200, A400, A500, A600, A700, A800, A900, D000
   
7-00000 through 7-39999 Range not in use
7-40000 through 7-49999 A100, A110, A120, A130, A400, A420, A500, A600, A700, A720, A800, A900, D000, G000
7-50000 through 7-59999 A100, A110, A120, A130, A200, A400, A420, A500, A600, A700, A720, A800, A900, D000, G000
7-60000 through 7-99999 A100, A400, A500, A600, A700, A800, A900, D000
   
8-XXXXX Not applicable
   
9-XXXXX Not applicable
 
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