North Carolina State University

Administrative Procedures Manual

Chart Of Accounts - Program Codes

CODE

101

Regular Term Instruction:  Includes departmental research and general academic instruction offered for credit through a regular academic department during a regular term or session.  It includes academic departmental heads, departmental chairpersons, all budgeted teaching positions, and support personnel subject to supervision and direction by persons filling the aforementioned positions.

102

Summer Term Instruction: Includes departmental research and general academic instruction offered for credit or non-credit through a regular academic department during a summer term or session.

103

Extension Instruction:   Includes departmental  research and instruction offered for credit or non-credit through an extension or other special, exclusively instructional, division of the institution.  Such offerings or functions are primarily, but not exclusively, directed to members of the community, groups external to the institution, persons otherwise unable to take advantage of traditional on-campus instruction, and may be presented both on- or off-campus. It includes avocational education, adult education, professional review and refresher courses, and continuing education.  Forms of instruction included are short courses, conferences, seminars, and workshops.  It excludes special divisions of the institution which primarily provide public services but which also may provide instruction related to those services.

106

NCSU Veterinary Medicine:  Includes instruction and departmental research under auspices of the School of Veterinary Medicine at North Carolina State University at Raleigh, including activities performed at other sites. It includes the Dean, all teaching positions budgeted for this School, and all supportive personnel, services, and materials associated with and required by those positions. (See Purpose 100 Instruction for Reference to Departmental Research).

107

For Degree Credit Distance Education:  This purpose includes instruction for which degree credit is granted, usually offered to students through extension divisions of the institution. Courses for which credit could be granted as part of a degree program, even though the student is not enrolled in a degree program, would be included in this category. Costs include program directors, instructional and support personnel, services, and materials required for  for-credit distance education. This purpose was created primarily to monitor activity related to the comprehensive funding provided by the General Assembly in 1998 with the intent of expanding access to higher education through off-campus initiatives.

110

Organized Research: Includes research efforts of a specified scope which are conducted for the primary purpose of producing identified research outcomes, whether commissioned by an external agency or separately budgeted within the institution.  It includes research project personnel and excludes research administrators and their support personnel.

121

Administration: Includes the management, direction, and fiscal operations of the Agricultural Experiment Station.

122

Research:   Includes the departmental heads, project leaders, and their support personnel for the Agricultural Experiment Station.

123

Farms:   Includes the operation of the University Research Farms and the outlying Research Stations (Farms) of the Agricultural Experiment Station. 

131

State Administration: Includes the management, direction, and fiscal operations of the Agricultural Extension Service, and the purchase, operation, and maintenance of its motor vehicles.

132

State-Subject Matter:   Includes the on-campus faculty and their staff who support the state programs and function as an integral resource of the Cooperative Agricultural Extension Service.

133

State-Information:   Includes the publications and other media which disseminate the findings of agricultural research as accomplished by the Agricultural Extension Service.

134

County Supervision:   Includes the supervisory assignments of the Agricultural Extension Service district agents related to county chairpersons and the operation of the 4-H extension programs.

135

County Program Operation:  Includes the assignments and duties of county chairpersons, county agents, home economics agents, and their support staff, as functioning within the Agricultural Extension Service.

141

Educational Television:  Includes the administration and technical operation of the services provided by the statewide University Television Network, and the affiliated campus stations and facilities.

142

Community Services:   Includes those public services, whose primary function is not instruction and departmental research or organized research, directed to members of the community, i.e., persons external to the institution, and not classified elsewhere.  It includes community counseling and consulting, advisory and reference services, and community projects.  It includes organizational divisions which provide varying combinations and types of services, and excludes divisions which are exclusively instructional in their operation.  It includes the Institute of Government, continuing education centers, the Community Service and Continuing   Education Program   (Title I), direct patient care and health care supportive services, and other organized institutes, centers, and services.

151

Libraries:   Includes organizational divisions whose responsibility includes the collection, classification, cataloging, displaying, maintenance, restoration, and distribution of published, recorded, duplicated, discovered, and created materials and objects.   Also, it includes the various forms of aid and assistance provided to facility users.

152

General Academic Support:  Includes the non-library services which provide support to, and are an integral part of, one or more of the three primary activities (i.e., instruction, research, and public service) numbered 100, 110, and 140, including their constituent purposes.  It includes academic and research administration, (e.g., college deans, faculty deans, and research deans), academic computing services (e.g. instructional computing and research computing), ancillary support (e.g., demonstration schools, glass blowing shops, laboratory schools, nuclear reactors, and planetarium), audio-visual services (e.g., closed film, record, and video facilities), and museums and galleries (e.g., arboretums, botanical and zoological gardens, and traveling displays).

160

Student Services:   Includes the actions which contribute to the students' emotional and physical well-being and to their intellectual, cultural, and social development.  It includes student services administration (e.g., Dean of Student), student admissions and records (e.g., recruitment, evaluation, registration, catalogs, and identification of students), student counseling and career guidance (e.g., placement and testing), student financial aid administration (e.g., administration of student loans, grants, and work-study programs, and financial counseling), student social and cultural development (e.g., orientation programs, minority affairs, and student religious and political organizations), aural broadcasting services, and symphony orchestras.

170

Institutional Support:  Includes the  actions and services which provide daily operational support, excluding physical plant operations, to the institution.  It includes all central, executive-level management of long-range planning for an entire institution, all areas of executive direction (e.g., the governing board, and the chief executive officer, and the senior executive officers), fiscal operations (e.g., accounting, payroll, contracts and grants, trusts, systems, cashiers, budgeting, and internal auditing), administrative data processing (e.g., institutional accounting, payroll, and room scheduling), facility management, employee personnel and records, central purchasing, central transportation (e.g., campus traffic, campus buses, receiving and shipping), central mail service, central telephone service, campus safety and security (e.g., environmental health and safety, campus security and watchmen), alumni and community relations (e.g., alumni records and publications, public information, news service, and commencement), and fund raising and development (e.g., foundations).

180

Physical Plant Operations:  Includes the services of operating, repairing, and maintaining existing facilities and grounds and providing utility services.  It includes custodial services, property insurance and controls, utility plants, utility purchase and distribution, fire protection, and campus architects.  It excludes capital expenditures for plant expansion, modification, and architectural services related to such projects: these expenditures are provided in activity number 300.  The costs of physical plant operations associated with auxiliary enterprises and independent operations are excluded from this activity; these costs are charged or allocated to the appropriate self-supporting entity.

201

Auxiliary Administration:  Includes the centralized managerial service for the auxiliary service operations. It provides governance to two or more of the auxiliary service operations identified by purposes numbered 202 through 219.

202

Campus Center:   Includes the management, operation, and maintenance of the campus center or student union facilities. 

203

Food Services:   Includes the management, operation, and maintenance, or subcontracting, of the institution's various food-serving programs.  It includes such functions whether operated in dining halls, lunchrooms, cafeterias, snack bars, vending machines, or by catering.

204

Health Services:   Includes the management, operation, and maintenance of the dispensary or infirmary for purposes of providing medical attention to students.

205

Housing Services:   Includes the management, operation, and maintenance of facilities providing housing, residence, and lodging services for students.

206

Laundry Services:   Includes the management, operation, and maintenance of washing, cleaning, dry cleaning, ironing, and linen rental services for students.

207

Recreational Services:  Includes the management, operation, and maintenance of recreational, cultural, and social programs for students.  It includes student organizations, art exhibitions, dances, festivals, receptions, banquets, intramural and intercollegiate athletics, concerts, guest lectures, and visiting artist/concert series.

208

Student Stores:   Includes the management, operation, and maintenance of service facilities which provides textbooks, supplies, materials, and instruments to students.

211

Central Motor Pool:   Includes the management, operation, and maintenance of the institution's central motor vehicle pool.

212

Central Stores:   Includes the management, operation, and maintenance of the institution's central stores and warehouse facility for acquiring, stocking, and dispensing supplies and materials utilized in large volume by multiple divisions of the institution.

213

Creamery:   Includes the management, operation, and maintenance of the dairy creamery at North Carolina State University at Raleigh.

214

Printing and Duplicating:  Includes the management, operation, and maintenance of the institution's centralized facility for providing printing, binding, duplication, and reproduction services to departments and divisions of the institution.

215

Rental Property:   Includes the management, operation, and maintenance of the institution's rental properties not qualifying for inclusion in purpose number 205.  It includes lodging facilities available to faculty and staff. 

216

Vehicle Registration:   Includes the management, operation, and maintenance of the vehicle registration, parking, and control services provided to faculty, staff, and students. It excludes the institution's safety and security force; it is included in activity number 170.

219

Other Auxiliary Operations:  Includes the management, operation, and maintenance of institutional-related auxiliary enterprise operations not qualifying for inclusion in one of the identified auxiliary enterprises.

221

Reynolds Coliseum:   Includes the management, operation, and maintenance of the William Neal Reynolds Coliseum in Raleigh, North Carolina.

230

Student Financial Aid:  Includes the monies presented to individuals enrolled in formal institutional coursework as scholarships, fellowships, traineeships, grants-in-aid, prizes, or awards.  The individuals are not required to and do not render services as consideration for the monies presented and are not required to repay the amount received.   Also, this activity includes the state's contribution or matchings for work-study, in auxiliary enterprises or elsewhere in an institution, and student loan programs.   It excludes the ultimate disbursements of work-study and student loan monies to student-beneficiaries.  The disbursements of work-study monies to student-employees are classified according to the activity or purpose in which the services are rendered.   The disbursement of student loan monies is classified within the loan fund group as the creation of loans receivable. The mandatory transfer of state matchings for student loan programs from the current fund group to the loan fund group is an element of this activity.  It includes the awards to students from the supplemental educational opportunity grant programs, but excludes the awards from the basic educational opportunity grants programs.  The receipts and disbursements of basic educational opportunity grants program monies are contained within the agency fund group. Also, it excludes student financial aid administration; it is included in activity number 160.

401

Educational Agreements: This program code includes Federally, State, and privately financed training and educational service programs subject to terms of contracts and grants. These educational service agreements include summer institutes, special training programs for selected participants, professional or technical services to cooperating countries, development and introduction of new or expanded courses, and similar instruction-oriented undertakings, including special research training programs. It excludes awards for organized research, project research, sponsored research, awards exclusively for student financial aid, and institutional grants.

990