Activity codes, sub-activity codes, titles and definitions are established by the UW System Administration following NACUBO guidelines and are described below:
- Activity Code 0 - Student Services
- Activity Code 1 - Institutional Support
- Activity Code 2 - Instruction
- Activity Code 4 - Research
- Activity Code 5 - Public Service
- Activity Code 6 - Academic Support
- Activity Code 7 - Physical Plant
- Activity Code 8 - Auxiliary Enterprises
- Activity Code 9 - Financial Aid
Student Services-Functional Definition:
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, counseling and career guidance (excluding informal academic counseling by the faculty), student aid administration, and student health services.
Sub-Activities:
All Student Services costs should be identified with one of thirteen sub-activities:
0100 Student Services Administration 0150 Administrative Data Processing - Student Services 0200 Social and Cultural Development 0250 Intercollegiate Athletics 0300 Counseling and Career Guidance 0400 Financial Aid Administration 0500 Student Admissions 0600 Student Records 0700 Student Health Services 0800 Child Care Services 0900 Education Opportunity 0998 Transportation Services 0999 Mandatory Transfer / Debt Services
Student Services Administration (0100):
Includes expenditures for organized administrative activities that provide assistance and support (excluding academic support) the needs and interests of students. This subcategory includes only administrative activities that support more than one subcategory of student activities and/or that provide central administrative services related to the various student service activities. Excluded from this subcategory are activities of the institution's chief officer for student affairs, whose activities are institution-wide and, therefore, should be appropriately classified as institutional support.
Administrative Data Processing - Student Services (0150)
Includes expenditures for all administrative data processing activities that benefit student service activities.
Social and Cultural Development (0200)
Includes expenditures for organized activities that provide for students' social and cultural development outside the formal academic program. This subcategory includes cultural events, student newspapers, intramural athletics, student organizations, the non-retail operations of student unions, etc.
Intercollegiate Athletics (0250)
Includes expenditures for the intercollegiate sports program.
Counseling and Career Guidance (0300)
Includes expenditures for formally organized placement, career guidance, and personal counseling service for students. (Personal counseling services conducted under the auspices of the Student Health Service should be included under that sub-activity.) This subcategory includes vocational testing and counseling services and activities of the placement office. Excluded from this subcategory are formally organized/separately budgeted academic counseling activities (academic support) and informal academic counseling services (instruction) provided by the faculty in relation to course assignment.
Financial Aid Administration (0400)
Includes expenditures for activities that provide financial aid services and assistance to students. This subcategory does not include outright grants to students, which should be classified as scholarships and fellowships.
Student Admissions (0500)
Includes expenditures for activities related to:1) the identification of prospective students;2) the promotion of attendance at the institution; and3) the processing of applications for admission.
Student Records (0600)
Includes expenditures for activities to maintain, handle, and update records for currently enrolled students a swell as for students who were previously enrolled.
Student Health Services (0700)
Child Services (0800)
Includes expenditures for childcare services that exist primarily as a service to students.
Educational Opportunity (0900)
Includes expenditures for services provided for particular types of students (e.g., minority students, veterans, handicapped students), as well as expenditures for pre-college programs, learning skills programs and related services.
Transportation Services (0998)
Includes expenditures for transportation services intended primarily for the benefit of students (unless these services rely primarily on user fees and fall with the definition of Auxiliary Enterprises).
Mandatory Transfer/Debt Service (0999)
Debt Service payments on student service facilities.
Additional Instructions
Excluded from Student Services:
1. Expenditures for child care services that exit primarily to provide an instructional practicum for students should be included under the Ancillary Support sub-activity of Academic Support. 2. Athletic clinics open to high school students and other members of the public should be included under the Community Service sub-activity of Public Service. 3. Debt service payments on multiple use facilities should be pro-rated among the benefiting activities (Student Services, Auxiliary Enterprise, Physical Plant).
INSTITUTIONAL SUPPORT (AC 1)
Institutional Support-Functional Definition:
This category should include expenditures for:
1. Central executive activities concerned with management and long-range planning of the entire institution. 2. Fiscal operations 3. Administrative data processing 4. Space management 5. Employee personnel and records 6. Logistical activities that provide procurements, storerooms, safety, security, printing, and transportation services to the institution 7. Support services to faculty and staff that are not operated as auxiliary enterprises 8. Activity concerned with community and alumni relations, including development and fund raising
Appropriate allocations of institutional support should be made in accordance with the instructions provided below.
Sub-activities
All institutional support costs should be identified with one of five sub-activities:
1100 Executive Management 1200 Fiscal Operations 1300 General Administration and Logistical Services 1400 Administrative Computing Support 1500 Public Relations / Development
Executive Management (1100)
Includes expenditures for all central, executive-level activities concerned with management and long-range planning for the entire institution (as distinct from planning and management for any one program within the institution).
Fiscal Operations (1200)
Includes expenditures for operations related to fiscal control and investments. It includes the accounting office, budget, bursar, and internal and external audits.
General Administration and Logistical Services (1300)
Includes expenditures for activities related to general administrative operations and services (with the exception of fiscal operations and administrative data processing). Included in this subcategory are personnel administration and payroll, space management, risk management, purchasing and maintenance of supplies and materials, institutional research, campus-wide communication and transportation services and protective services (safety and security). Also included, subject to charge back and cost distribution instructions provided in Attachment 3 are telephone, fleet operations, general stores, duplicating, printing shops, mail and postage.
Administrative Computing Support (1400)
Subject to the charge back and cost distribution instructions provided in Attachment 3, includes expenditures for computer services that provide support for institution-wide administrative functions (i.e., the other sub-activities of Institutional Support).
Public Relations/Development (1500)
Includes expenditures for activities to maintain relations with the community, alumni, or other constituents and to conduct activities related to institution-wide development and fund raising.
Additional Instructions
Included under Institutional Support
- All Chancellors, Vice Chancellors, Assistant Chancellor and their staff and support costs should be included under the Executive Management sub-activity. The institution's chief facilities planning executive and related clerical support costs should be included under Executive Management but staff and support costs for facilities planning are included under the Physical Plant Administration sub-activity of Physical Plant. The Board of Regents, Faculty Senate, the Secretary of the Faculty/University and legal services are also included under Executive Management.News services are included under Public Relations/Development.The central cooperative chargeback fee paid to System Administration should be allocated 51% to Fiscal Operations, 35% to General Administration and Logistical Support and 14% to Administrative Computing Support.
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The archiving of institutional records should be included under General Administration and Logistical Services unless the collections are catalogued, in which case the Libraries sub-activity of Academic Support should be used.
Excluded from institutional support:
- Environmental health and safety, including hazardous waste removal, should be included under the Other Services sub-activity of Physical Plant.
- Transportation services intended primarily for the benefit of students are included under the Transportation Services sub-activity of Student Services.
Instruction-Functional Definition:
Expenditures for all activities through which a student may earn credit toward a post secondary degree or certificate granted by the university. Also includes expenditures for preparatory/remedial instruction even though these courses may not carry degree credit. Expenditures for curriculum development, departmental research and public service that are not separately budgeted are included.
Sub-activities
All instructional costs should be identified with one of two sub-activities:
2100 General Academic Instruction 2200 Preparatory / Remedial Instruction
General Academic Instruction (2100)
Includes expenditures for all degree-credit instruction.
Preparatory/Remedial Instruction (2200)
Includes expenditures for which cost recovery is required under the UW System policy on remedial education.
Additional Instructions
Included under Instruction:
1. Salaries and support costs for departmental chairpersons and their staff are included under the General Academic Instruction sub-activity. 2. All degree credit costs, including summer session, regardless of course locations or hours during which they are taught, are included under the appropriate sub-activity. 3. Instruction-related costs of field stations, arboreta, conservation areas, and teaching clinics. (Non-instructional costs of these facilities, other than Farm Operations, should be included under the Ancillary Support sub-activity of Academic Support.) 4. Course catalogs, bulletins and timetables. 5. Instructional computing costs that are charged back to users. (Instructional computing costs that are not charged back to users are included under the Academic Computing Support sub-activity of Academic Support.) 6.
Fees for library and media services, special course fees collected for materials and field trips, and similar instructionally related revolving account activities.
Excluded from Instruction:
1. All noncredit instruction (except preparatory/remedial instruction) should be included under the Outreach Education sub-activity of Public Service. 2. All salaries and support costs for academic deans and their staff should be included under the Academic Administration sub-activity of Academic Support; however, amounts budgeted through deans' offices which will spent directly for the benefit of Instruction, Research or Public Service should be included under the appropriate activity. All salaries and support costs for Academic Affairs Vice Chancellors and their staff should be included under the Executive Management sub-activity of Institutional Support. 3. GPR and other costs associated with Intercollegiate Athletics, including staff release time, should be included under the Intercollegiate Athletics sub-activity of Student Services. 4. Expenditures for formally budgeted/separately organized academic advising should be included under the Academic Advising sub-activity of Academic Support. 5. Expenditures for formally budgeted/separately organized course and curriculum development should be included under that separately identified sub-activity of Academic Support. 6. Expenditures for sabbaticals and other activities that provide faculty with opportunities for personal and professional development should be included under the Academic Personnel Development sub-activity of Academic Support.
Research-Functional Definition:
All expenditures for activities specifically organized to produce research outcomes, whether commissioned by an agency external to the institution or separately budgeted by an organizational unit within the institution. Subject to these conditions, it includes expenditures for individual and/or project research as well as those of institutes and research centers. This category does not include all sponsored programs (training grants as an example) nor is it necessarily limited to sponsored research, since internally supported research programs, if separately budgeted, should be included in this category under the circumstances described above.
Sub-activities
4100 Research
Additional Instructions
Include under Research:
1. Computing costs supporting the Research program. 2. Grants administration costs related to research activities including proposal development services, information clearinghouse services, accounting services, etc. (To the extent that these administrative activities also support Public Service undertakings, an appropriate allocation should be made.)
Excluded from Research:
1. Departmental research (i.e., research and scholarly activities that are not separately budgeted) are included under Instruction. 2. Salary and support costs for the office of the dean of research should be included under the Academic Administration sub-activity of Academic Support.
Public Service-Functional Definition:
Expenditures for all noncredit instruction (expect preparatory/ remedial instruction) and for activities that are established primarily to provide services beneficial to individuals and groups external to the institution. These activities include community service programs (including noncredit instructional activities) and cooperative extension services. Included in this category are conferences, institutes, general advisory services, reference bureaus, radio and television, consulting, and similar services to particular sectors of the community.
Sub-activities
All Public Service costs should be identified with one of four sub-activities:
5100 Outreach Education 5200 Community Service 5300 Cooperative Extension Service 5400 Public Broadcasting Services
Outreach Education (5100)
Includes expenditures for formally organized and/or separately budgeted instructional activities that do not result in credit toward any formal post secondary degree or certificate (except preparatory/remedial instruction).
Community Service (5200)
Includes expenditures for activities organized and carried out to provide general community services, excluding instructional activities (other than curriculum development for the WTCS system should be included in this category). Community service activities make available to the public various resources and special capabilities that exist within the institution. Examples include general advisory services and reference bureaus, consultation, testing services (e.g., soil testing, carbon dating, structural testing), and similar activities. The activities included in this subcategory are generally sponsored and managed outside the context of both the agricultural and urban extension programs and of the institution's public broadcasting operation.
Cooperative Extension Service (5300)
Includes expenditures for non-instructional public service activities established as the result of cooperative extension efforts between the institution and outside agencies such as the U.S. Department of Agriculture's extension service and the affiliated state extension services.
Public Broadcasting (5400)
Includes expenditures for operation and maintenance of broadcasting services that are not primarily used for the institution's instruction, research, and academic support programs.
Additional Instruction
Included in Public Service:
1. Computing costs supporting Public Service activities. 2. Costs associated with athletics clinics open to high school students and other members of the public should be included under the Community Service sub-activity.
Excluded from Public Service:
1. Expenditures for broadcasting services conducted primarily in support of instruction (which should be classified in the subcategory "Ancillary Support" sub-activity of Academic Support) and broadcasting services that are primarily operated as a student service activity (which should be classified in the subcategory "Social and Cultural Development" of Student Services). When broadcasting operation serves more than purpose, all expenditures should be classified based the primary purpose served (Public Service, Instruction of Student Service) with no allocation among activities.
Academic Support-Functional Definition:
Funds expended primarily to provide support services for the institution's primary missions (instruction, research, and public service) including:
1. the retention, preservation, and display of educational materials (e.g., libraries, museums and galleries); 2. the provision of services that directly assist the academic functions of the institution, such as demonstration schools associated with a department, school, or college of education; 3. media such as audiovisual services and technology such as computing support; 4. academic administration (including academic deans but not department chairmen) and personnel development providing administrative support and management direction to the three primary missions; and 5. separate budget support for course and curriculum development.
Expenditures charged back to operating units under existing policies (e.g., academic computing support) are not included.
Sub-activities
All Academic Support costs should be identified with one of nine sub-activities:
6100 Libraries 6200 Museums and Galleries 6300 Educational Media Services 6400 Academic Computing Support 6500 Ancillary Support 6600 Academic Administration 6610 Academic Advising 6700 Academic Personnel Development 6800 Course and Curriculum Development
Libraries (6100)
Includes expenditures for organized activities that directly support the operation of a catalogued or otherwise classified collection.
Museums and Galleries (6200)
Includes expenditures for organized activities that provide for the collection, preservation, and exhibition of historical materials, art objects, scientific displays, etc. (Excluding Libraries.)
Educational Media Services (6300)
Includes expenditures for organized activities providing audiovisual and other services that aid in the transmission of information in support of the institution's instruction, research, and public service program. Also includes textbook rental services.
Academic Computing Support (6400)
Includes expenditures for formally organized and/or separately budgeted activities that provide computing support to the Instructional Program, unless charged back to instructional departments under existing institutional policy. An appropriate charge for the use of academic computing services should be made to the Research and Public Service activities. Excluded from this category is administrative data processing, which is classified as institutional support.
Ancillary Support (6500)
Includes expenditures for organized activities that provide support services to the three primary programs, but that are not appropriately classified in the previous subcategories. ancillary support activities usually provide a mechanism through which students can gain practical experience. An example of ancillary support is a demonstration school associated with the school of education. However, the expenditure of teaching hospitals are excluded.
Academic Administration (6600)
Includes expenditures for activities specifically designed and carried out to provide administrative and management support to the academic programs. This subcategory is intended to separately identify only expenditures for activities formally organized and/or separately budgeted for academic administration. It includes the expenditures of academic deans (including deans of research, deans of graduate schools, and college deans), their staff and support costs, but does not include the expenditures of departmental chairmen (which are included in the appropriate primary activity categories). Expenditures associated with the office of the chief academic officer of the institution are not included in this subcategory, but should be classified as institutional support.
Academic Advising (6610)
Includes expenditures for formally organized and/or separately budgeted academic advising. This sub-activity is intended to include academic advising at the School or College level and, if applicable, cross-college advising at the institutional level; it is not intended to capture academic advising at the department level. For activity code purposes, academic advising identified by this sub-activity includes, but is not limited to providing accurate and reliable information to assist students in establishing goals and making wise curriculum choices; tying academic majors to careers; monitoring students' academic progress; communicating among and between academic staff and faculty of the various units; and referring students to other services. This sub-activity does not include: formally organized place, career guidance and personal counseling for students which is included under Student Services (Activity 0).
Academic Personnel Development (6700)
Includes expenditures for activities that provide the faculty with opportunities for personal and professional growth and development to the extent that such activities are formally organized and/or separately budgeted. This subcategory also includes formally organized and/or separately budgeted activities that evaluate and reward professional performance of the faculty. Included in this subcategory are sabbaticals, faculty awards, and organized faculty development programs.
Course and Curriculum Development (6800)
Includes expenditures for activities established either to significantly improve or to add to the institution's instructional offerings, but only to the extent that such activities are formally organized and/or separately budgeted.
Additional Instructions
1. Non-instructional costs of arboreta, conservation areas, teaching clinics and field stations, other than those included under Farm Operations, should be included under Ancillary Support. (Physical Plant costs should be charged back in accordance with FPPP #25.) 2. Non-material program and support costs of physical education facilities that exist primarily for instructional purposes (except for physical plant costs charged back in accordance with FPPP #25) should be included under Ancillary Support. No allocation of expenditures should be made to other activities (e.g., Student Services) if the primary use of these facilities is for instruction. 3. Expenditures for day care centers that exist primarily to serve an instructional purpose should be included under Ancillary Support. (Day care centers that exist primarily as a student service are identified under a separate Student Services sub-activity.) 4. Continuing education or outreach education directors should be coded to Academic Administration if "dean like". Such directors whose function more like department chairs should be coded to Outreach Education sub-activity of Public Service. 5. Student computer labs that are campus-wide, college-wide or school-wide should be coded to Academic Computing Support. Departmental computing labs should be coded to General Academic Instruction. 6. Generalized administration of international programs should be included under the Academic Administration. Administration of study abroad programs should be included under General Academic Instruction. Student services provided to international students should be coded to the appropriate Student Services sub-activity. 7. Expenditures funded by the special student technology fee should be included under Academic Computing Support. 8. Expenditures related to distance education technology should be included under the Educational Media Services sub-activity. 9. Computing related to libraries should be included under Libraries. 10. Faculty development funds should be included under Academic Personnel Development unless their designated use is for Course and Curriculum Development. 11. Graduate school admissions at the doctoral institutions need not be separately identified and may be included as Academic Administration.
Excluded from Academic Support:
1. The institution-wide responsibilities of Center System deans should be recognized by including half of the associated costs under the Executive Management sub-activity of Institutional Support. 2. Amounts budgeted through deans' offices which will spent directly for the benefit of Instruction, Research or Public Service should be included under the appropriate activity.
Operation and Maintenance of Physical Plant-Functional Definition
Subject to the charge back policies contained in FPPP #25, this category should include all expenditures of current operating funds for the operation and maintenance of physical plant, in all cases net of amounts charged to auxiliary enterprises, hospitals, and independent operations. It does not include expenditures made form the institutional plant fund accounts. It includes all expenditures for operations established to provide services and maintenance related to grounds and facilities. Also included are utilities, fire protection, and similar items.
Sub-activities
All costs related to the operation and maintenance of physical plant should be identified with one of eight sub-activities:
7100 Physical Plant Administration 7150 Facilities Planning and Capital Budgeting 7200 Building Maintenance 7300 Custodial Services 7400 Utilities 7500 Grounds Maintenance 7600 Major Repairs and Renovations 7700 Other Services 7800 Mandatory Transfer / Debt Services
Physical Plant Administration (7100)
Includes expenditures for administrative activities that directly support physical plant operations.
Facilities Planning and Capital Budgeting (7150)
Includes expenditures for activities related to the development of plans for plant expansion or modifications, as well as plans for new construction. Capital budget, should also be included in this sub-activity. However, costs for the institution's chief facilities planning executive and related clerical support costs should be included under the Executive Management sub-activity of Institutional Support.
Building Maintenance (7200)
Includes expenditures for activities related to routine repair and maintenance of buildings and other structures, including both normally recurring repairs and preventive maintenance.
Custodial Services (7300)
Includes expenditures related to custodial services in buildings.
Utilities (7400)
Includes expenditures related to heating, cooling, light and power, gas, water and any other utilities necessary for operation of the physical plant.Includes expenditures related to operation and maintenance of landscape and grounds.
Grounds Maintenance (7500)
Major Repairs and Renovations (7600)
Includes expenditures related to repairs and renovations that have an estimated cost in excess of $5000. Minor repairs should be classified in the sub-activity "Building Maintenance".
Other Services (7700)
Other services organizationally assigned to the physical plant activity but not compatible with prior sub-activities. These tend to be unique to particular institutions.
Mandatory Transfers/Debt Service on Physical Facilities (7800)
Debt service payments on non-auxiliary and non-student services physical facilities.
Additional Instructions
1. A separate UDDS code should be established for each sub-activity and for any activities reported under Other Services. Because a UDDS code will be used to identify all heating plant operations, a separate sub-department designation must be assigned for electricity, heating fuels, and water and sewer. 2. Property rentals (i.e., expenditures for space rented by the institution) and trucking and moving costs should be included under Other Services. 3. Environmental health and safety, including hazardous waste management, should be included under the Other Services sub-activity. 4. Debt service payments on multiple use facilities should be pro-rated among the benefiting activities (Student Services, Auxiliary Enterprises, Physical Plant).
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 equip to, the cost of the goods or services. The distinguishing characteristic of auxiliary enterprises is that they are managed as essentially self-supporting activities. The general public may also be served incidentally by auxiliary enterprises.
This activity includes all expenditures and transfers relating to the operation of auxiliary enterprises, including expenditures for operation and maintenance of plant and for institutional support; also included are other direct and indirect costs, whether charged directly as expenditures or allocated as a proportionate share of costs of other department of units.
Sub-activities
No sub-activities are defined for Auxiliary Enterprises except that mandatory transfers should be reported using the criteria identified in Attachment 4 on page 2-29.
8100 Auxiliary Enterprises 8200 Mandatory Transfer / Debt Service
Additional Instructions
Included under Auxiliary Enterprises:
1. Housing services, food services, retail sales (including retail operations of the student union and textbook sales) and parking services.
Excluded from Auxiliary Enterprises:
1. Hospitals are classified as a separate activity by virtue of their relative financial significance. 2. Student Health Services and Intercollegiate Athletics are separately identified sub-activities under Student Services. 3. Childcare services are separately identified as a sub-activity under Student Services, or, if primarily instructional in purpose, are included under the Ancillary Support sub-activity of Academic Support. 4. Internal service departments including central stores, fleet operations, copy centers, and similar revolving account activities that exist primarily to service the administrative needs of operating departments are included under the General Administration and Logistical Services sub-activity of Institutional Support. 5. Instructionally related revolving account activities such as library and media services, special course fees collected for materials and field trips should be included under Instruction. 6. Non-retail operations of student unions should be included under the Social and Cultural Development sub-activity of Student Services. 7. Textbook rentals are included under the Educational Media Services sub-activity of Academic Support. 8. Debt service payments on multiple use facilities should be pro-rated among the benefiting activities (Student Services, Auxiliary Enterprises, Physical Plant).
All forms of financial aid assistance to students including scholarships, fellowships, and loans.
Sub-activities
All financial aid costs should be identified with one of three sub-activities:
9100 Scholarships 9200 Fellowships 9300 Loans
Scholarships (9100)
Includes outright grants-in-aid, trainee stipends, tuition and fee waivers, and prizes to undergraduate students.
Fellowships (9200)
Includes outright grants-in-aid and trainee stipends to graduate students. It does not include funds for which services to the institution must be rendered, such as payments for teaching.
Loans (9300)
Includes student loan activity in funds 134, 147, 151, 152 and 405.
Additional Instructions
1. Student achievement awards may be included under Student Services, Instruction or Financial Aid depending on the source of funds used to make the award, the coding of the awarding unit and the purpose of the award.