Function Code Descriptions

41X

415 Training
Instruction & Departmental Research - I&DR 
The teaching and training activities of the institution. Except for the research training, this includes all instruction and training whether for credit or non-credit courses. It includes normal teaching through academic departments as well as summer school and executive education programs. This function also includes departmental research. This is sometimes known as scholarly research or teaching research. This is research that does not meet the definition of organized research, and is generally funded with gifts or University, College or Departmental discretionary funds. Departmental research consists of research supported through departmental budgets or personal funds and conducted to further teaching or personal interests. Consistent with OMB Circular A-21, it is all research that is not organized research and therefore not separately budgeted or accounted for. Startup funds for new faculty are generally considered to be departmental research.
As a general rule, training grants fall under this category.


43X Organized Research
All research and development activities of an institution that are separately budgeted and accounted for. All sponsored research is organized research. All University research is organized research. The definition of separately budgeted and accounted for can be nebulous. It generally means a scope of work, a specific time frame, deliverables, whether technical or financial, that the University is obligated to deliver, a specific budget and indirect cost recoveries. The fact that expenses for research activity rests in a separate University account does not meet the criteria for organized research. The source of funding does not establish organized research. 
There can be training under this function.


44X Extension and Public Service
The function that, consistent with our Land Grant responsibilities for the State of New York, disseminates non-instructional services and information to the taxpayers that support the institution.


45X
47X

456 Library
Academic Support - Institutional Support
G&A – College Administration – Departmental Administration
Administrative support of the academic functions of the University. This function captures a significant amount of the general & administrative costs of the University, along with significant college administrative costs. Departmental administration can be captured in these functions, but is generally recorded in the direct functions of the University. This function also records the library function.


46X Student Services 
Expenses for student-related expenses. This includes activities such as the Bursar, Registrar, the Dean of Students, etc. and captures expenses at the University, College and Departmental level.


48X Operation and Maintenance O&M
This function records costs for the operation & maintenance of the physical plant and infrastructure of the University. It includes utilities, repair & maintenance, facilities management, space-related costs, etc.


49X Auxiliary Enterprises
Direct functions that are not part of the mission of the University, but without which the other direct functions of I&DR, Research and Public Service cannot exist. This function includes such things as dining, housing, campus stores, etc.


01/04/2001