Departures from NACUBO

The UWS program and sub-program definitions are based upon the functional classification of expenditures suggested by the National Association of College and University Business Officers (NACUBO). The UWS definitions differ from the NACUBO system in the following respects:

  1. Beyond the general statement that “appropriate allocations of institutional support should be made to auxiliary enterprises, hospitals, and any other activities not reported under the Educational and General heading of expenditures,” NACUBO does not address the issue of cost distribution. Attachment 2 describes the cost distribution policies followed by the UWS in order to reflect more accurately the true costs of each program and sub-program.
  2. “Farm Operations” is not defined as a separate major expenditure category by NACUBO but is defined as a separate program by the UWS.
  3. Non-credit instruction, except for preparatory/remedial instruction, is included by NACUBO in the “Community Education” subcategory of Instruction. UWS non-credit instruction (except for preparatory/remedial instruction) is included under the “Outreach Education” sub-program of Public Service.
  4. At the sub-program level, the following adaptations of the subcategories recommended by NACUBO have been made:
    • NACUBO’s Community Education subcategory, renamed Outreach Education and broadened to include all non-credit instruction except preparatory/remedial instruction, appears under Public Service rather than Instruction.
    • Two other subcategories of Instruction defined by NACUBO, Vocational/Technical Instruction and Special Session Instruction, are not used.
    • A separate Academic Advising sub-program is established within Academic Support. NACUBO includes academic advising within the definition of Academic Administration.
    • Child Care Services, Educational Opportunity and Transportation Services are established by the UWS as separate sub-programs under Student Services since, for the most part, the services included under these sub-programs do not fit under any of the existing NACUBO subcategories. The exception is that, included under Educational Opportunity are services provided for particular types of students (e.g., minority students, veterans, and handicapped students) which NACUBO includes under Student Services Administration. NACUBO includes campus-wide transportation services within the General Administration and Logistical Services subcategory of Institutional Support; However, the UWS deems this coding inappropriate for major transportation services that are intended primarily to benefit students (e.g., UW-Milwaukee’s U-Pass program).
    • A separate Administrative Data Processing–Student Services sub-program is established to identify the costs of computing support provided by centralized data processing centers.
    • Intercollegiate Athletics, which is included by NACUBO under the Social and Cultural Development subcategory of Student Services (unless operated as a self-supporting Auxiliary Enterprise), is listed as a separate sub-program under Student Services.
    • A separate Facilities Planning and Capital Budgeting sub-program is established to distinguish these functions from others included under Physical Plant Administration.
    • “Other Services” is used as a separate sub-program under Physical Plant to identify services that do not fit under any of the NACUBO defined subcategories of Physical Plant.
    • Loans are shown as a separate sub-program under Financial Aid so that all expenditures from all sources of funds are identified by program and sub-program. Loans are not included by NACUBO since “Loan Funds” constitute a unique “fund group” that is reported separately from the “Current Funds” group; the NACUBO expenditure classification scheme pertains only to expenditures of the “Current Funds” group.
    • No distinction is drawn among auxiliary enterprises based upon the groups served. (NACUBO distinguishes between “Aux. Enterprises–Student” and “Aux. Enterprises–Faculty/Staff.)
    • A separate sub-program is established to identify the debt service payments associated with student service facilities.