Function Segment

The agency function is to be used in connection with all expense transactions incurred under agency funds. Agency funds are funds in the custody of the university that are not legally its property.

Examples:

• Student Organizations (Entity 80 Org starts with 79XXXX)
• Rebill Accounts (Entity 85 Source starts with 85XXXX)
• Foundation Alumni Chapters (Entity 90)

The instruction classification includes expenses for all activities that are part of instruction. Expenses for credit and noncredit courses; academic, vocational, and technical instruction; remedial and tutorial instruction; and classes offered fall and spring semester; summer sessions; flexibly scheduled or modular classes, intersession, regular, special, and extension sessions should be included. Expenses for departmental research that are not separately budgeted also should be included in this classification.

Examples:

• Departmental Chairs or Directors for instructional departments
• Administrative positions that serve in a support role for academic or instruction related departments
• Instructional salaries/benefits, supplies & services (whether credit or non-credit)
• Instructional Technology that is separately budgeted

All research and development activities that are separately budgeted and accounted for by the institution or under an internal application of institutional funds. For purposes of the Uniform Guidance and development of the F&A rate, University research shall be combined with sponsored research under the function of Organized Research.

Examples:

• Research Centers & Institutes
• Research Memberships/Consortia
• Foundation accounts established for university related research activities
• Research Information Technology – separately budgeted

Note: PTA accounts for research incentive, start up and research related internal award programs also use this function. However, remember, you do not code function on transactions charged to a PTA.

The public service classification includes expenses for activities established primarily to provide non- instructional services for the benefit of individuals and groups that are external to the institution. These activities include community service programs (excluding instructional activities) and cooperative extension services.

Examples:

• WOUB
• HCOM Community health programs
• ILGARD local government and rural development
• Literacy Center
• Kids on Campus
• WellWorks
• Child Development Center

The academic support classification includes expenses incurred to provide support services for the institution’s primary programs of instruction, research, and public service. It includes the following activities:

• Academic Deans and administrative costs and personnel that serve in a support role to the Dean
• Libraries, museums, and galleries
• Services that directly assist the academic functions of the institution that are associated with a department, school, or college. Examples include academic support of information technology, academic personnel development
• Educational media, such as audio-visual services, and technology, such as computing support
• Course and curriculum development

Examples:

• Information Technology
  • Supports classroom or instruction – FUNCTION 10 Instruction
  • Supports research or researchers – FUNCTION 20 University Research   •Otherwise, Academic Support – FUNCTION 40

• Separately budgeted activities that reward professional performance of Faculty (awards, sabbaticals, organized faculty development programs)

  • Honors Tutorial funds

• Central libraries (Alden & Regionals)
• Museums and Galleries (Kennedy)
• Reasonable estimates acceptable

      • FTE and expenses

Need to identify expenses in the Dean’s organization for many functions – a Dean’s organization could support any of the following activities and these would need to be coded functionally as:

• Instruction
• Fundraising and Development
• Student Services
• Research
• Public Service

Operations and maintenance include the costs of administration, supervision, operation, maintenance, preservation, and protection of physical plant/facilities and utility costs such as gas, steam, electricity, water and sewage. This includes major capital projects and capital improvement accounts.

Note: Operations and Maintenance isn’t a valid function for FASB reporting, so Function 50 should not be used with Foundation accounts.

Examples:

• Facilities Management – operations in planning units, central Facilities Management on Athens & Regional Campuses
• Utilities (Object codes)

An auxiliary is defined as a self-supporting operating unit whose primary purpose is to provide goods, services, or groups of services in support of the university’s education, public service and research mission or incidentally to the general public. These units are responsible for recovering both the direct and indirect costs associated with their operations through established pricing practices.

Named Auxiliary Codes

The following list names the Auxiliary, the Entity tied to it, as well as the Function Code needed for each expense transaction.

• ICA – Entity 20 – FUNCTION 61
• Culinary – Entity 21 – FUNCTION 60
• Housing – Entity 22 – FUNCTION 60
• Parking & Transportation – Entity 23 – FUNCTION 60
• Printing – Entity 24 – FUNCTION 60
• Auxiliaries can also use FUNCTION 72 Scholarship Discounts & Allowances as well as FUNCTION 92 Fundraising & Development

Intercollegiate athletics expenses represent costs, other than student financial aid or fundraising and development, that support the university’s intercollegiate athletics programs.

The recharge function is to be used in connection with all expense transactions incurred with the recharge center. A recharge center is defined as an operating unit whose primary purpose is to provide goods, services, or groups of services in support of the university’s education and research mission. These units are responsible for recovering only the direct costs associated with their operations through established pricing practices. Direct costs include personnel and operating expenses.

Note: The function used when recharge services are procured would be the function supported, e.g., instruction, sponsored research, general administrative, etc. The recharge function can only be used with the recharge source # 141000.

Examples:

• OHIO Ready Staff
• Specialized equipment or facilities
• MUST work through Finance to be identified formally as Recharge

Scholarship discounts & allowances represent the difference between the charge for tuition and fees, and the amount paid by students or third parties on the students' behalf. Charges for room, board and other services rendered by auxiliary units are not reported here. Scholarship Discounts & Allowances are netted against Tuition & Fees in the Financial Statements.

The student services classification includes expenses incurred for offices of admissions and the registrar and activities that, as their primary purpose, contribute to students’ emotional and physical well-being and intellectual, cultural, and social development outside the context of the formal instruction program.

Examples:

• Student and cultural related activities (VP Student Affairs, Campus Rec, The Post)
• Counseling and career guidance (excludes informal counseling by Faculty)
• Advising
• Financial Aid Office, Enrollment Management, Registrar & activities related to the identification of prospective students & the promotion of attendance at the institution (student recruitment).
• Graduation/Convocations
• Adaptive aid services
• Cultural events

The institutional support classification includes expenses for central, executive-level activities concerned with management and long-range planning for the entire institution, such as the governing board, planning and programming operations, and legal services; fiscal operations, including the investment office; administrative information technology (when not accounted for in other categories); space management; employee personnel and records; logistical activities that provide procurement, storerooms, printing, and transportation services to the institution; support services to faculty and staff that are not operated as auxiliary enterprises.

Examples:

• Executive Officers (including EVP & Provost)
• Budget, Treasury, Finance, Human Resources, Space Management, Bursar, Internal Audit, VP Research

Note: Academic units will never use this function.

Sponsored programs administration includes the costs of organizations established primarily to administer sponsored projects.

Examples:

• Office of Research and Sponsored Programs
• Grants Accounting Office

All advertising and public relations costs except the following: (1) the recruitment of personnel, (2) the procurement of goods and services (RFP), (3) other specific advertising or public relations costs specifically required by sponsored agreements, (4) costs of communicating with the public and press pertaining to specific activities or accomplishments which result from the performance of sponsored agreements; or (5) costs of conducting general liaison with news media and government public relations officers, to the extent that such activities are limited to communication and liaison necessary to keep the public informed on matters of public concern, such as notices of contract/grant awards, financial matters, etc. These exceptions are charged to the function which they support (e.g., instruction, sponsored research, general administrative, etc.).

Examples:

Fundraising and development expenses support efforts to raise philanthropic gifts for the institution. This classification includes printing and postage costs, professional fundraiser fees, and the salaries and wages of staff members engaged in fundraising activities.

Examples:

• VP Advancement functions
• Planning unit development functions

Alumni relations expenses support efforts to build relationships with alumni in support of the university. This classification includes staffing and operational costs associated with alumni communications, reunions, special events and other programs to engage alumni.

Examples:

• Alumni Association
• Planning unit alumni functions