OSU FIS 1405-02: Program Codes

Purpose

To ensure proper and consistent use of OSU's financial information system Program codes. Only with consistency in financial records can the university achieve accurate financial reporting.

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Policy

All expenditures must be correctly classified as to Program because these codes are used for the compilation of financial statements for the University, OUS, and the State of Oregon.

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Procedure

A Program Code is linked in the accounting system to a Fund Code and an Organization Code through the pre-assigned Index. The Index is the shorthand identifier for the fund, organization, program combination, and identifies the type of activities for which dollars are spent. It is essential that all expenditures be correctly classified as to Program because these codes are used for the compilation of financial statements for the University, OUS, and the State of Oregon. In addition, this university expenditure data is used in the preparation of reports to national organizations, for comparison with peer institutions, and in the Facilities and Administration Rate (indirect cost) proposal. See also: FIS-Ex 003-03: Program Codes Decision Tree.

1. Instruction and Departmental Research
2. Sponsored Instruction and Training
3. Academic Support
4. Institutional Support
5. Libraries
6. Student Services
7. Operations and Maintenance of Physical Plant
8. Sponsored Research
9. Other Sponsored Activities
10. Public Service
11. Other Institutional Activities

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1. Instruction and Departmental Research

Program Codes:

01100 05000 07002-07009 09000

Instruction and Departmental research Summer Session Instruction Continuing Education Instruction Other Instruction

Definitions:

Instruction

The teaching and training activities of the University, whether it is for credit towards a degree or on a non-credit basis. This includes Summer Session, workshops, continuing education, and sponsored instruction. Activities that support instruction include preparation of course syllabi, preparation and/or distribution of class materials, academic counseling (not to be confused with student advising), and the curriculum committee. Instruction also includes designated operations, such as workshops, with the other Instruction program code 09000.

Departmental Research

Research, development and scholarly activities that are not sponsored research. That is, they are not separately budgeted and accounted for. Other scholarly activities include improving a faculty member's instructional methods, improving competence in his/her field, and contributing to the development of the particular discipline. It is not considered a major function, but is part of the instruction function of the university.

Examples:

• Salaries, wages and related benefits of faculty and classified staff associated with course development, direct classroom and other teaching activities, or that are an integral part of departmental research. Many deans and department chairs also teach classes. Their salary would be split between instruction and departmental administration in accordance with the percent of time spent on each function.
• Graduate Teaching Assistantships (both salary and tuition remission)
• Materials, such as lab supplies used directly in teaching a lab
• Costs of equipment and equipment maintenance used for the classroom or training activity
• Publication printing costs associated with the teaching activity
• Travel directly related to Instruction or Departmental Research
• Direct materials and supplies used for Instruction or Departmental Research
• Recharges from service units that support Instruction or Departmental Research, such as Printing and Mailing

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2. Sponsored Instruction and Training

Program Codes:

03001 - 03010 03600 - 03610

Sponsored Instruction Sponsored Instruction Cost Share

Definition:
Specific instructional or training activity established by a grant, contract, or cooperative agreement. Includes such activities as America Reads Program, ELI workshops, OUS Learning Anywhere Anytime program, US-ED Distance Education Alliance, Short Courses, SMILE program, sponsored field trips, and sponsored course development. This also includes any mandatory cost sharing. Cost sharing is the university's support of a project through either cash or in-kind services, required by some sponsors.

Examples:

• Salaries, wages and related benefits of faculty and classified staff who are an integral part of the sponsored instruction, training or project
• Graduate Teaching Assistantships (both salaries and tuition remission) for graduate assistants who are an integral part of the sponsored instruction, training or project
• Travel directly related to the sponsored projects
• Direct materials and supplies used for the projects
• Publication costs
• Recharges from service units that support Sponsored Instruction, such as Printing and Mailing
• Repair and maintenance costs of equipment used exclusively for the activity or project

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3. Academic Support

Program Codes:

01800 07001 11200 21010 30200 30400 30600 30800

Departmental Academic Support Continuing Education Administration Ag Experiment Station Administration Extension Service Administration Museums and Galleries Educational Media Services Dean's Office Other Academic Support

Definition:
Expenses incurred for administrative and support services that benefit common or joint department activities such as in the Deans' offices, academic departments and divisions, educational media services, and organized research units. Organized research units include institutes, study centers, and research centers under the Vice Provost of Research. Examples include the Survey Research Center, Marine Freshwater Biology Center, Lab Animal Resources, Linus Pauling Institute, Center for the Humanities, and the Nutritional Research Institute.

Many deans and department chairs also teach classes. Their salary would be split between Departmental Administration and Instruction in accordance with the percent of time spent on each function.

Examples:

• Faculty and classified salaries and benefits (Dean, Department Head, Administrative Assistant, Accountant, Business Manager, Office Assistant)
• Personnel activities such as search committees, promotion committee, human resources document processing
• Other committee meetings such as University Safety Committee, Commencement Committee, etc.
• Training and travel which benefit common or joint departmental activities. Includes planning, reservations, preparing travel and reimbursement documents
• Administrative support including correspondence, filing, calendar coordination, telephone coordination, and office management
• Time card processing, time entry, review and analysis of payroll expenditures and labor distributions
• Processing accounting transactions, journal vouchers, vendor payments, and reimbursements
• Office supplies, postage, telephone costs and memberships.
• Duties related to building managers and facility coordination
• Installation and maintenance of computer hardware, including all peripherals, network administration and related support, and installation and maintenance of computer software and custom programming of software applications
• Costs associated with a departmental library that is not a part of the University library.

NOTE: For costs related to fund raising or alumni activities, each Dean has an index designated for development costs. Student recruiting costs should also be charged to the index designated for development costs. Only this index should be used for these activities.

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4. Institutional Support

Program Codes:

61000

General Administration

Definition:
Expenses associated with units that provide support to the entire university. This includes the President's office, Provost, Vice Provost for Academic Affairs, Vice Provost for Research, Business Affairs, Business Services, Legal Counsel, Budgets, Institutional Research, Human Resources, and Information Services.

Examples:

• Faculty and classified salary and benefits
• Travel and training related to general university programs and services
• Office supplies and postage, telephone costs and memberships

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5. Libraries

Program Codes:

30001

Libraries

Definition:
This program code is used for costs associated with the Valley Library on campus, and the Guinn Library at Hatfield Marine Science Center.

Examples:

• Faculty and classified staff salaries and benefits related to the administration of the library
• Purchase of books and periodicals
• Office supplies and postage, telephone costs and memberships
• Travel related to the administration of the library
• Book repairs and book restorations

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6. Student Services

Program Codes:

40002-40800 46500

Student Services Student Health Service

Definition:
Expenses that have been incurred for the administration of student affairs and for services to students. Includes activities occurring in the offices of the Vice Provost for Student Affairs, Admissions, Registrar, Educational Opportunities Programs, Promise Program, Pre-College Programs, Career Services, Student Health Services, Counseling and Psychological Services. It also includes expenses related to catalogs, commencement, and other student services, and student advisors at the college level.

Examples:

• Faculty and classified salary and benefits
• Travel and training related to student services
• Office supplies and postage, telephone costs and memberships
• Meetings and activities related to OSU Connect, Commencement, SOAR

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7. Operations and Maintenance of Physical Plant

Program Codes:

50002 50500 51000 51500 52000-55000

Physical Plant Administration Custodial Services Utilities and Heat Plant Administration Waste Disposal Grounds and Facilities Maintenance

Definition:
Expenses which have been incurred for the administration, supervision, operation, maintenance, preservation, and protection of the university's physical plant (buildings, grounds, and equipment).

Examples:

• Custodial and utility services
• Grounds maintenance
• Repairs, ordinary maintenance, and operation of buildings and other plant facilities that are basic features of the facility, i.e. toilet rooms that are required regardless of the use of the facility, and other common areas. This also includes general-purpose classrooms, which are defined as classrooms that are maintained by the general fund and scheduled through the Schedule Desk for any type of class instruction. Buildings owned by auxiliaries, such as Housing, fund their own operations and maintenance. Other building maintenance and repairs should be charged to the appropriate program code relating to the specific project or activity
• Security
• Earthquake and disaster preparedness
• Environmental safety
• Biological waste disposal
• Property, liability and all other insurance relating to property, space and capital leasing
• Facility planning and management
• Central Receiving - This function is located within the Department of Property Administration and it is responsible for accepting delivery of freight to the campus and providing redelivery to the campus departments
• Planning for new space or planning and/or supervision of renovation projects
• Annual space and equipment inventories

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8. Sponsored Research

Program Codes:

11001-11999 12000 13000 15003-15004 15503-15504 16503 17002, 17500

Ag Experiment Station Research (does not include 11200, Administration) Forest Research Lab Other Institutes and Research Centers Sponsored Research - on campus Sponsored Research - off campus Vessel Operations Research Cost Sharing

Definition:
All research that is separately budgeted and accounted for. This may also be called organized research. There is normally a proposal submitted, an award made, and activity and financial reporting to the sponsor. Each sponsored project's financial records correspond to the Fund code that provides the dollars for the research. This includes research sponsored by Federal and non-Federal agencies and organizations, as well as research and development activities that are separately budgeted and accounted for that are funded by the university.

Sponsored Research also includes research conducted by the Ag Experiment Stations and the Forestry Research Lab, who receive funds from USDA and State legislative match, which they distribute and report back to the Federal and State governments on how the money has been used. This does not include administrative costs.

It includes cost sharing. Cost sharing is the university's support of a project through either cash or in-kind services, required by some sponsors.

Examples:

• Academic and classified staff salaries and benefits
• Graduate Assistantships (GRA), including salary, OPE, tuition remission
• Travel directly related to the research
• Direct materials and supplies
• Publication costs
• Recharges from service units, such as Printing and Mailing, for costs associated with Sponsored Research
• Repair and maintenance costs of equipment used exclusively for the activity

It does not include any administrative or instructional activity costs. It does not include building maintenance or repairs, or utility costs unless specifically authorized by the sponsor.

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9. Other Sponsored Activities

Program Codes:

18103-18104 18153-18154 18300-18450 20103-20104 20153-20154 20300, 20450

Other Sponsored Activities - on Campus Other Sponsored Activities - off campus Other Sponsored Activities Cost Share Sponsored Public Service - on campus Sponsored Public Service - off campus Sponsored Public Service Cost Share

Definitions:

Programs and topics separately funded by Federal and non-Federal agencies and organizations which involve the performance of work other than instruction or sponsored research. This includes health service projects, community service, extension programs, and cost sharing. This also includes domestic violence prevention training, Master Teachers program, Motorcycle Safety, Headstart, Family Nutrition program, Oregon Outreach Latino/Youth, English language enhancement programs, Groundwater Protection in Oregon, Highway Engineering short courses, and Indoor Air Quality Education. It includes cost sharing. Cost sharing is the university's support of a project through either cash or in-kind services, required by some sponsors

Examples:

• Academic and classified staff salaries and benefits
• Travel directly related to the activity
• Direct materials and supplies
• Publication costs
• Recharges from service units
• Repair and maintenance costs of equipment used exclusively for the activity

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10. Public Service

Program Codes:

20600 20910 21022-21035 21101-21109 21112-21114 24000

Other Public Services (Services/Testing) Extended Education Extension Service Programs Extension Service Programs Extension Service Programs Veterinary Teaching Hospital

Definition:
These costs are associated with extended education, and the Cooperative Extension Service (USDA Smith-Lever funds and state legislative support). This does not include individually sponsored projects. Includes the Veterinary Teaching Hospital, as well as designated operations that are service and testing, but not workshops. Examples are summer athletic camps, electric motor testing service, archeology services, dairy lab services, asphalt testing, Seed Testing Laboratory, HHP youth camps, Oregon Climate Service and Vet Diagnostic Lab testing services.

Examples:

• Academic and classified staff salaries and benefits
• Travel directly related to the activity
• Direct materials and supplies
• Computer costs and services used for the activity
• Publication costs
• Recharges from service units
• Repair and maintenance costs of equipment used exclusively for the activity
• Community meetings.

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11. Other Institutional Activities

Program Codes:

45002 45010-45060 45501-45599 45600-45699 46000 47000 47500 48000 48500 99100

Housing and Food Services Housing and Dining Student Centers and activities Student Centers and activities Intercollegiate Athletics Parking Services Bookstores (OSU-operated) Other Rentals Other Auxiliary Enterprises Service Centers

Definition:
Other activities of the university (auxiliaries and service departments) which are in the university's financial statements. These include operation of residence halls, dining halls, Memorial Union, Athletics and Parking Services. Also included are OSU operated bookstores at Hatfield Marine Science Center and OSU Cascades campus.

Examples:

• Academic and classified staff salaries and benefits
• Travel directly related to the activity
• Direct materials and supplies
• Computer costs and services used for the activity
• Publications
• Repair and maintenance costs of equipment used exclusively for the activity

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