Accounts and Definitions
- Last updated 09/06/2023
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Program Codes and Definitions
The program codes (formerly activity) and definitions that follow should be used as the basis for assigning program costs in preparing the operating budget. The sub-program definitions that are included may help to clarify program definitions.
These definitions are based upon the expenditure classification guidelines appearing in sections 332 through 343 of the Financial Accounting and Reporting Manual for Higher Education, published by the National Association of College and University Business Officers (NACUBO). UW System (UWS) departures from NACUBO definitions are documented in Attachment 1. In all other cases, the NACUBO definitions appear verbatim or are paraphrased. The program and sub-program definitions are supplemented by additional instructions which list specific items included or excluded.
Existing policies on UW System Administrative Policy 322, Physical Plant Service Chargebacks should be carefully reviewed prior to preparation of the annual budget, as should the policy on UW System Administrative Policy 316, Auxiliary Enterprises Support Services Chargebacks. In addition, as described in Attachment 2, costs of certain general support services (duplicating, printing, clerical, telephone, external mail, fleet and administrative data processing) should be distributed to the benefiting programs. All other general support services should be included under the program which is descriptive of the service provided and not reflected as a cost to the user of the service. An appropriate charge for the use of academic computing services should be made to the Research and Public Service programs; the decision to charge instructional departments for academic computing services is an institutional prerogative.
Where an operating department provides an administrative service to the entire institution, the cost of providing that service should be included under the appropriate administrative program. For example, if an academic data processing department is responsible for all purchasing services related to computers, the associated costs should be identified with the program within which the purchasing function is included.
Student employment should be budgeted in the employing program, not as financial aid.