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 |
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|
8-XXXXX |
Not applicable |
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9-XXXXX |
Not applicable |
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