Function Code Descriptions
41X Instruction & Departmental Research - I&DR
415
Training
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
facilities and administrative 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 Cornell's Land Grant responsibilities for the
State of New York, disseminates non-instructional services and information
to the taxpayers that support the institution.
45X Academic Support - Institutional
Support
47X G&A – College Administration – Departmental Administration
456
Library
Administrative support of the academic functions of
the University. This function captures a significant amount of the general
and 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 and
maintenance of the physical plant and infrastructure of the University. It
includes utilities, repair and 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.