{"id":1135,"date":"2014-10-23T08:26:22","date_gmt":"2014-10-23T13:26:22","guid":{"rendered":"https:\/\/www.wisconsin.edu\/financial-administration\/?page_id=1135"},"modified":"2026-03-10T11:23:01","modified_gmt":"2026-03-10T16:23:01","slug":"program-2-instruction","status":"publish","type":"page","link":"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-2-instruction\/","title":{"rendered":"Function 2: Instruction"},"content":{"rendered":"<h2>Instruction&#8211;Functional Definition:<\/h2>\n<p>Expenditures for all activities through which a student may earn credit toward a postsecondary 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.<\/p>\n<h2>Sub-Function include:<\/h2>\n<p>General Academic Instruction<br \/>\nPreparatory\/Remedial Instruction<\/p>\n<h3>General Academic Instruction&#8211;<\/h3>\n<p>Includes expenditures for all degree-credit instruction.<\/p>\n<h3>Preparatory\/Remedial Instruction&#8211;<\/h3>\n<p>Includes expenditures for which cost recovery is required under the UW System policy on remedial education.<\/p>\n<h2>Additional Instructions<\/h2>\n<h3>Included under Instruction:<\/h3>\n<ol>\n<li>Salaries and support costs for departmental chairpersons and their staff are included under the General Academic Instruction sub-function.<\/li>\n<li>All degree credit costs, including summer session, regardless of course locations or hours during which they are taught, are included under the appropriate sub-function.<\/li>\n<li>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-function of <a title=\"Program 6: Academic Support\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-6-academic-support\/\">Academic Support<\/a>.)<\/li>\n<li>Course catalogs, bulletins and timetables.<\/li>\n<li>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-function of <a title=\"Program 6: Academic Support\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-6-academic-support\/\">Academic Support<\/a>.)<\/li>\n<li>Fees for library and media services, special course fees collected for materials and field trips, and similar instructionally related revolving account activities.<\/li>\n<li>Departmental computing laboratories.<\/li>\n<li>Tutorials should be coded to General Academic Instruction.<\/li>\n<li>Coop function and internships should be coded to General Academic Instruction if for credit and to the Counseling and Career Guidance sub-function of <a title=\"Program 0: Student Services\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-0-student-services\/\">Student Services<\/a> if non-credit.<\/li>\n<li>Recruitment and retention of faculty should be included under General Academic Instruction unless tied to research function incentives.<\/li>\n<li>Administration of study abroad functions should be included under General Academic Instruction. Generalized administration of international functions should be included under the Academic Administration sub-function of <span style=\"font-size: 13px\"><a title=\"Program 6: Academic Support\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-6-academic-support\/\">Academic Support<\/a>. Student services provided to international students should be coded to the appropriate <a title=\"Program 0: Student Services\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-0-student-services\/\">Student Services<\/a> sub-function.\u00a0<\/span><\/li>\n<\/ol>\n<h3>Excluded from Instruction:<\/h3>\n<ol>\n<li>All non-credit instruction (except preparatory\/remedial instruction) should be included under the Outreach Education sub-function of <a title=\"Program 5: Public Service\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-5-public-service\/\">Public Service<\/a>.<\/li>\n<li>All salaries and support costs for academic deans and their staff should be included under the Academic Administration sub-function of Academic Support; however, amounts budgeted through deans&#8217; offices which will spent directly for the benefit of Instruction, Research or Public Service should be included under the appropriate function . All salaries and support costs for Academic Affairs Vice Chancellors and their staff should be included under the Executive Management sub-function of <a title=\"Program 1: Institutional Support\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-1-institutional-support\/\">Institutional Support<\/a>.<\/li>\n<li>GPR and other costs associated with Intercollegiate Athletics, including staff release time, should be included under the Intercollegiate Athletics sub-function of <a title=\"Program 0: Student Services\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-0-student-services\/\">Student Services<\/a>.<\/li>\n<li>Expenditures for formally budgeted\/separately organized academic advising should be included under the Academic Advising sub-function of <a title=\"Program 6: Academic Support\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-6-academic-support\/\">Academic Support<\/a>.<\/li>\n<li>Expenditures for formally budgeted\/separately organized course and curriculum development should be included under that separately identified sub-function of <a title=\"Program 6: Academic Support\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-6-academic-support\/\">Academic Support<\/a>.<\/li>\n<li>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-function of <a title=\"Program 6: Academic Support\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-6-academic-support\/\">Academic Support<\/a>.<\/li>\n<li>Campus-wide, college-wide or school-wide computing laboratories should be included under the Academic Computing Support sub-function of <a title=\"Program 6: Academic Support\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-6-academic-support\/\">Academic Support<\/a>.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Instruction&#8211;Functional Definition: Expenditures for all activities through which a student may earn credit toward a postsecondary 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-Function [&#8230;]<\/p>\n","protected":false},"author":105,"featured_media":0,"parent":1029,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"page-templates\/164.1130.php","meta":{"footnotes":""},"class_list":["post-1135","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/pages\/1135","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/users\/105"}],"replies":[{"embeddable":true,"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/comments?post=1135"}],"version-history":[{"count":2,"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/pages\/1135\/revisions"}],"predecessor-version":[{"id":11181,"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/pages\/1135\/revisions\/11181"}],"up":[{"embeddable":true,"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/pages\/1029"}],"wp:attachment":[{"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/media?parent=1135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}