Account Attributes
Function Code Definitions
Organized Research

Organized Research includes all research and development activities that are:

  • Funded by grants or contracts from Federal, state or local governments 
  • Funded by grants or contracts from a foundation or other outside party
  • Separately budgeted projects funded by the University's Louis B. Block endowment fund
  • Research training funded by (NIH) F, T and K awards
  • UC/Argonne and UC/Fermi collaborative research agreements
Organized Research does not include pharmaceutical drug study contracts (account range 6-36XXX and 6-96XXX), which must be categorized as Other Institutional Activities (function code 04).  It also does not include gift accounts (6-31100/33999).
Valid Nacubo Codes: A200
Valid Department Codes: Various
Instruction and Departmental Research

Instruction and Departmental Research includes all teaching and training activities, except for those research training activities described above in the Organized Research definition.  Departmental Research is all research that does not meet the Organized Research criteria.  Examples of activities that are classified as instructional and departmental research are:

  • All student coursework, as well as actives related to the completion of theses, dissertations, etc.
  • Departmental libraries
  • Preparation for class by faculty members
  • Independent faculty research, writing and other scholarly activities
  • Activities funded by University or outside awards made primarily for the purpose of supporting graduate student research or training.
Valid Nacubo Codes: A1xx, A5xx
Valid Department Codes: Various
Other Sponsored Activities

Other Sponsored Activities includes programs and projects funded by Federal (accounts 5-xxxxx) and non-Federal (accounts 6-34000/35999 and 6-94000/95999) agencies/organizations which involve the performance of work other than Instruction and Organized Research. Examples of such programs are health service and community service projects. Also included are sponsored library and auxiliary enterprise projects that are not instruction or research. Excluded from this category are pharmaceutical drug studies (accounts 6-36xxx and 6-96xxx), which are included in Other Institutional Activities.
Valid Nacubo Codes: A1xx (academic departments)
A4xx (Library)
A7xx (non-academic departments)
D0xx (auxiliary enterprises)
Valid Department Codes: Various

Other Institutional Activities

Other Institutional Activities includes the operation of student unions, intercollegiate athletics, chapels, theaters, and public museums.  Also included are any categories of activities, the cost of which are "unallowable" (per Financial Policy 1013), such as alumni relations, development and investment activities.  Unallowable accounts should have an unallowable flag of "U". In addition, pharmaceutical drug studies are included.
Valid Nacubo Codes: A1xx (academic departments)
A7xx (non-academic departments)
D0xx (auxiliary enterprises)
Valid Department Codes: Various

Services Charged to Others

Services Charged to Others includes recharge center activities, except for special service centers such as Telecommunications, Animal Resource Center and PSD Central Shop, which should be categorized as Other Financial Statement Line Item (function code 15).
Valid Nacubo Codes: A5xx (academic departments)
A7xx (non-academic departments)
Valid Department Codes: Various

Student Administration and Services

Student Administration and Services includes activities related to the administration of student affairs and to providing services to students.  Deans of students, admissions, registrar, counseling and placement services, advisors, catalogs, commencement and convocation activities are included in this category.  Other examples of activities classified as student administration and service are:

  • Guidance of students with regard to their general studies, program of study, career opportunities, financial support 
  • Selection of new students 
  • Writing references for students
Excluded from this category are student activities such as athletics and student groups.  These actives should be classified as Other Institutional Activities (function code 04).
Valid Nacubo Codes: A600
Valid Department Codes: Various
Divisional /Departmental Administration

Divisional/Departmental Administration includes the administrative and supporting activities that occur in the Deans offices and academic departments that benefit common or joint departmental activities.  Examples of activities that are classified as indirect departmental administration are:

  • Dean or chairman's administrative activities 
  • Departmental planning in the areas of curriculum, research, physical facilities, etc. 
  • Administration of sponsored projects for a particular division or department
  • Departmental personnel functions 
  • Preparation of departmental administrative reports, questionnaires, records, correspondence, etc. 
  • Departmental accounting, purchasing and budgeting functions
  • Preparation of proposals for sponsored instruction, research and other sponsored institutional activities 
  • Planning and administration of instruction, research oriented conferences or workshops 
  • Departmental committee work 
  • Planning and management of general departments support facilities such as copy rooms and laboratories that are available at no charge to departmental activities 
  • Local Business Centers
Valid Nacubo Codes: A5xx
Valid Department Codes: Academic Departments
General Administration

General Administration includes activities that involve the overall central administration of the University, such as activities of the President's Office, Financial Services and Budget Office.  General administration also includes participation on the following;

  • University-wide committees 
  • Council of the University Senate or its committees
  • University-wide task forces or special ad hoc study groups 
  • Committees formed by the Board of Trustees 
Excluded from this category are activities listed as unallowable in The University of Chicago Financial Policy Manual (Policy No. 1013), which should be classifies as Other Institutional activities (function code 04).
Valid Nacubo Codes: A7xx
Valid Department Codes: Non-academic Departments

Function code no longer used.

Hospitals & Clinics

Hospitals and Clinics includes all activities carried out in the University Hospitals and Clinics. This function code includes the few Hospital expenses recorded on the University's ledgers, such as payroll clearing accounts which record Hospital salary expenses and Hospital endowments.
Valid Nacubo Codes: A130 (payroll clearing)
G000 (endowments)
Valid Department Codes: 20xxx (payroll clearing)
95xxx (endowments)


Library includes all activities necessary for the operation of the University's central libraries (i.e. Regenstein, Crerar, Eckhart, Yerkes, Harper, Jones, Law and Social Service Administration), including the cost of books and library materials.
Valid Nacubo Cods: A400
Valid Department Codes: 45/47X

Operation and Maintenance

Operation and Maintenance includes activities of the Office of Facilities Planning and Management, as well as at the department level, for the administration, supervision, operation, maintenance, preservation and protection of the University's physical plant.  It also includes the activities of the University Police.
Valid Nacubo Codes: A800
A700 (campus police)
D000 (campus bus)
Valid Department Codes: Various

Sponsored Project Administration

Sponsored Project Administration includes activities of separate organizations established primarily to administer sponsored projects (ex. University Research Administration, BSD Office of Research Services). It also includes certain activities related to sponsored projects in the Sponsored Award Accounting (SAA) in Financial Services as well as Institutional Review Board activities.
Valid Nacubo Codes: A5xx, A7xx
Valid Department Codes: Various

Other Financial Statement Line Items

Other Financial Statement Line Item includes auxiliary enterprises, special service centers (i.e. Telecommunication, Animal Resource Center, PSD Central Shop), scholarships and fellowships (i.e. PELL, CWS, NDSL and other student aid not dependent on services rendered), Argonne National Laboratory, Affiliated Institutions, Financial Statement Adjustments and other accounts which were assigned by the Sponsored Award Accounting (SAA) in Financial Services.
Valid Nacubo Codes: Various
Valid Department Codes: Various

Accounts Needing Analysis

Accounts Needing Analysis includes any accounts identified by the Sponsored Award Accounting (SAA) in Financial Services which must be researched in order to determine the A-21 classification.  This function code should only be used by the SAA.
Valid Nacubo Codes: Various
Valid Department Codes: Various