Higher Education Function Codes

Major FunctionClassification of ExpensesFederal Function Code (F&A)AICPA Function Code (SRECNP)Higher Education Function Code (HEFC)Temp Code
InstructionAll Teaching and Training (except Research Training)
Vocational Teaching
Technical Teaching
Credit and Non-Credit Courses
Sponsored Instruction and Training
INS10INTP10
ResearchDepartmental ResearchINS20DRTP20
ResearchSponsored Research
Research Training/Sponsored Fellowships
University Research
SOR20IPRTP20
Public ServiceCommunity Service
Conferences
Sponsored Health Service
Cooperative Extension
Public Broadcasting
Sponsored Community Service Programs
OSA30CSTP30
LibrariesLibraryLIB40LIBTP40
Academic Service/SupportCollege Level (Dean) Departmental AdministrationCDA
INS
OSA
40CDA
AA
ACI
TP40
Student ServicesStudent Services Administration (Admissions/Registrar)
Social and Cultural Development for Students
Counseling and Career Guidance
Financial Aid Administration
Student Records
Student Health Services
SAS50SSTP50
Institutional SupportExecutive Management for the Institution
Fiscal Operations
Space Management
Legal Services
Administrative Computing Services
GA60ISTP60
Institutional Support Related to Sponsored ProjectsSponsored Projects AdministrationSPA60SPATP60
Operation and Maintenance of PlantPhysical Plant Administration
Building Maintenance
Custodial Services
Utilities
Landscape and Grounds
Major Repairs and Renovations of Buildings
OM70PPTP70
Scholarships & FellowshipsScholarshipsINS80S&FTP80
Other Institutional ActivitiesSpecialized Service Facilities (misc HEFC)
Service/Recharge Centers (misc HEFC)
Residence Halls
Dining Halls
Hospitals and Clinics
Student Union
Intercollegiate Athletics
Bookstores
Faculty housing, student apartments, guest houses
Chapels
Theaters
Public Museums
Other similar Auxiliary Enterprises
OIA90AUX or PSTP90