101 Instruction
This purpose includes all components of academic instruction offered on or off-campus for academic credit. Instruction offered on campus during the summer session is excluded.
Costs associated with instruction include salary and benefit costs for academic department heads, departmental chairperson, academic program directors, all budgeted regular term teaching positions, and support personnel supervised and directed by persons filling those positions.
Also, this purpose includes supportive services, supplies, and equipment required by such positions.
110 Organized Research
This activity includes research efforts of a specified scope conducted for the primary purpose of achieving identified research outcomes, whether commissioned and sponsored by external agencies or separately sponsored within the institution. It includes individual research, project research, sponsored research, research institutes, and research centers.
Also, it includes expenditures for information technology that are separately budgeted and accounted for within organized research. If information technology resources are not separately budgeted and accounted for within organized research they should be reported within purpose 152 and/or 170 as appropriate.
It excludes departmental research that is not separately budgeted (see purpose 100 Instruction) and the North Carolina Agricultural Research Service (which is identified in activity 120).
112 Laboratory Schools
A laboratory school or demonstration school is an elementary or secondary school operated in association with a university, college, or other teacher education institution and used for the training of future teachers, educational experimentation, educational research, and professional development.
The UNCW laboratory school is D.C. Virgo Preparatory Academy, which is a K-8 year-round public school. It represents a partnership with New Hanover County Schools in Wilmington and is a result of the UNC System Lab School initiative.
142 Community Service
This purpose includes certain educational services made available to the general public and requiring use of personnel, equipment, and facilities of the institution.
It includes advisory, consulting, cultural, health care, and information services outside the context of instructional and organized research programs for the purpose of sharing institutional capabilities, expertise, and resources with persons external to the institution in meeting community needs.
It includes the School of Government in Chapel Hill, N.C. and the Medical (and Dental) Faculty Practice Plans at East Carolina University, North Carolina State University at Raleigh and The University of North Carolina at Chapel Hill. It does not include degree-related and nondegree-related instruction.
This purpose excludes the North Carolina Agricultural Extension Service (see activity number 130), The UNC Center for Public Television (see purpose number 141), instruction (see activity 100 and its constituent purposes numbered 101 through 106), and organized research (see activity 110).
152 Academic Support
This purpose includes nonlibrary academic support services of the institution which provide direct assistance to and are an integral part of one or more of the three primary activities (i.e., instruction, organized research, and public service), including their constituent purposes.
It includes academic and research administration (e.g., associate and assistant vice chancellors for academic affairs, college deans, academic deans, graduate school deans, faculty deans, research deans, and accompanying associate and assistant deans), ancillary support (e.g., academic advising, faculty awards, demonstration schools, glass blowing shops, laboratory schools, critic teacher programs, cooperative education programs, academic personnel development, course and curriculum development [when separately funded], The University Press, nuclear reactors, and planetariums), educational media (e.g., closed circuit television, learning resource facilities, and film, record, tape, audio, and video facilities), museums and galleries (e.g., art objects, arboretums, botanical gardens, zoological gardens, scientific displays, traveling exhibits, guidebooks, and publications), and academic information technology (not separately budgeted and accounted for within purpose codes 10X, 110, 120, 130 or 140).
160 Student Services
This activity includes functions and services of the institution which support and complement academic programs and enhance the total development of students by contributing to their cultural, social, intellectual, physical, and emotional maturation.
It includes student services administration (e.g., associate and assistant vice chancellors for student affairs, dean of students, and accompanying associate and assistant deans), student admissions and records maintenance (e.g., recruitment, evaluation, processing of applications for admission, registration, registrar, graduation activities, catalogs, and identification of students), student counseling and career guidance (e.g., placement and vocational and avocational testing), student financial aid administration (e.g., administration of student loans, scholarships, grants, and work-study programs, and financial counseling), student social and cultural development (e.g., orientation programs, minority affairs, veterans’ services, services for physically handicapped and disadvantaged students, student religious and political organizations, and foreign student services), aural broadcasting services, symphony orchestras, nonauxiliary intramural athletics, and related information technology.
This activity excludes student financial aid funds (see activity 230 Student Financial Aid).
170 Institutional Support
This activity includes functions and services, exclusive of physical plant operations, which provide continuous general operational support to the institution.
It includes all central, executive-level management of and long-range planning for the entire institution, all areas of executive direction (e.g., the governing board, the chief executive officer [i.e., the chancellor], and senior executive officers [e.g., vice chancellors and the provost]), fiscal operations (e.g., accounting, contracts and grants, payroll, trusts, systems and procedures, disbursements, cash management, cashiers, budget preparation and administration, investments, internal controls, internal auditing, and account collections), legal advisors and consultants, institutional research, facility and space management, employee personnel and records, central purchasing, nonauxiliary central stores, central transportation (e.g., campus traffic, campus buses, receiving and shipping, nonauxiliary motor pools), central mail services, central telephone services, nonauxiliary printing and duplicating services, alumni and community relations (e.g., alumni records and publications, public information, public relations, and news service), fund raising (e.g., development, and endowments), and related information technology.
180 Physical Plant
This activity includes functions and services of the institution which operate, repair, and maintain physical facilities and grounds, provide utility and environmental services and their accompanying administrative and support components.
It includes custodial services, property insurance and controls, utility plants, utility acquisition and distribution, trash collection, campus architects, construction engineers, related information technology and campus safety and security (e.g., environmental health and safety, fire protection, campus security, campus police, guards, and watchers). It excludes capital expenditures for plant expansion, plant modifications, and related architectural services; these excluded expenditures are provided in activity 300 Capital Improvements.
This activity is compatible with revenues generated within the institution from utility and other services provided to self-supporting (non-appropriated) operations.
230 Student Financial Aid
This activity includes funds available for distribution as scholarships, fellowships, traineeships, trainee stipends, grants, grants-in-aid, prizes, and awards to students enrolled in degree or certificate programs at the institution.
This activity also includes awards to students in both Pell Grants program and the Supplemental Educational Opportunity Grants (SEOG) program. Furthermore, cash basis BD701 reporting requires that this activity include the matching funds for work-study, SEOG and student loan programs and provisions for transfers thereof. (However, for accrual basis reporting, work-study and SEOG matching funds, expenditure objects 8150 and 8170, should be reclassified.)
The disbursement of work-study funds or loan funds to students should not be classified as Student Financial Aid, either in cash basis or accrual basis accounting. Disbursements of work-study funds should be classified according to the activity or purpose in which services are rendered to the institution, whereas disbursements of student loan funds should be recorded in loan fund accounts as increases in loans receivable.
This activity also excludes administration of student financial aid, which is provided in activity 160 Student Services, and all tuition waivers. (For cash basis reporting, regular term tuition waivers accompany regular term tuition revenues as contra balances in activity 990 Multiactivity, and summer term tuition waivers accompany summer term tuition revenues as contra balances in purpose 102 Summer Term Instruction.
For accrual basis reporting, student tuition waivers should be included in Purpose 230 – Student Financial Aid. Faculty and staff waivers, however, should not be reflected in either Student Financial Aid or in Multiactivity. Rather these waivers should be reflected in the functional area where the employees worked.)
255 GEER Funding
Governor’s Emergency Education Relief (GEER) Funding as a result of CARES Act Education Stabilization Fund.
